I am thinking of selling a property, but it has been rented out. How long do I need to live in the property to avoid paying capital gains tax (CGT)? 

Arthur Weller replies:  

Even if you now move in and live in the property, it will only be considered your main residence and consequently exempt from CGT for the period you actually live in it. So, for example, if you have owned it and rented it out for ten years, and now move in and live in it for five years, you will be liable to two-thirds of the gain, and one-third will be exempt.