We bought a property in joint names 1993 and rented it out until 1995. We lived in it until approximately 1996, moved in as continuing main residence in 2005 and are still there. If we sell, will CGT be due? 

Arthur Weller replies:  

Your question is not so clear, but it seems to me that you did not live in the property as your main residence during the periods: (a) 1993-1995; and (b) 1996-2005. Therefore, having owned the property for 29 years (1993-2022), you only lived in the property as your main residence for 18 years, but for 11 years you did not live in it. So, if you sell, you will be liable to tax on 11/29 of the total capital gain.