I let out my house to relocate and to live with my partner. I then bought another property to live in. Can I sell my rental and current residential property to buy a new residential property without incurring capital gains tax (CGT)? 

Arthur Weller replies:  

There is no relief from CGT when selling a property in your circumstances, just because you are going to invest in a new residential property. The two scenarios where it could be applicable are when selling a furnished holiday letting property or in a situation of compulsory purchase.