I have rented a property out since 1990 and would like to know, although taper relief and index linking was abolished in 2008, if I will still be able to claim taper relief from 1990 until 2008, when I sell the property? 

Arthur Weller replies:  

Taper relief and indexation allowance are no longer available. However, you classify your owned property as a second home or a holiday home. For capital gains tax purposes, it is a good idea for you to make an election that your owned property is your principal private residence; see HMRC’s Capital Gains manual at CG64420P.