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Nem - Its one of the most missed CGT reductions. I'm often contacted by Somersofters who have done a DIY calc and who have jitters about whether its wrong. I like to ask questions about the property use throughout its life. Invariably they are stunned to find that a home can have deductions...

The CGT breakdown here will assist and may ensure nothing is missed. The sheets labelled "CGT" are what is relevant.