I hope this is helpful and answers your question.
If you have any other questions, please ask me before you rate my service – I’ll be happy to respond.
Hi thanks for the reply but I already knew this information which is published on the HMRC website. My key question was "Do I have any options of avoiding the full CGT rate?"
Thank you for your reply.As I stated in my previous posting, you would have the option of avoiding the full CGT rate on first sale only as your holding would be 5% before the sale but as it would drop below the required 5% for subsequent sales, you would pay CGT at full rate of 18%, 28% or a combination of both as applicable I'm afraid.I hope this is helpful.