I need capital gains tax (CGT) advice as part of my divorce. I moved into a second home last April after separation and have now sold it. I believe I am liable to CGT, but I wanted to check. 

Arthur Weller replies:  

If you look at HMRC’s Capital Gains manual at CG65300, it states: ‘spouses or civil partners who are separated are each entitled to relief on their own only or main residence’. So you are entitled to principal private residence relief to reduce the capital gain on this property from the date you moved in (last April) until the date you sold the property.