3 years ago my partner and I moved from London to Scotland as she'd got a job there. Since then, we've been tenants in a rented house. During that period, we retained our London flat mainly as a residence for me for my work which was mostly in London. We are now about to sell that flat. Will the sale be subject to Capital Gains Tax?
However, since you lived in the property during some of the time that you owned it, you WILL be eligible for separate tax relief, which will REDUCE the CGT payable (or possibly wipe it out altogether).