Flat is not my main residence and I do not live on the property.
It is a Buy to Let and the roll-over relief was reported to me from a CPO chartered surveyor and I read about it from HMRC web site.
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.
I understand that if a CPO is instigated that rollover comes into play. My question was if to all intents and purposes a CPO at present is not in place is the rollover facility available?
Am I not disposing of a business asset (i.e BTL property) and buying another BTL?