Couple purchased a house in Scotland in September 2001 and lived in it as their main residence from September 2001 to August 2007.
They moved abroad in August 2007 to work and returned to UK in August 2016. From 2007 the Scottish property has been let.
In February 2014 they bought a flat in London which was rented out till August 2016 when they came back to UK and took a job in London. They then stayed in this flat in London till March 2017 when they moved to a rented house in London and re-let the flat.
They are now thinking of selling their house in Scotland so as to buy a home in London.
Could the transaction incur any CGT liability.
Any feedback would be welcome.
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