I recently learned that in the US you can defer capital gains on a property sale, and use the capital to buy another without paying taxes using a 1031 exchange.

Is there something similar to that in the United Kingdom?

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    If you live in a property as your primary residence you are exempt from capital gains in the UK. Does that answer your question? – Robert Longson Jun 16 '17 at 11:30
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    That is certianly an answer. I'm also interested to know about tax-protection vehicles for investment properties. Not that I have any yet – mkorman Jun 16 '17 at 11:35
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    The UK govt seems to have declared war on private landlords, and supposedly many are scrambling to get their properties into holding companies, which may now be a more tax efficient vehicle. E.g telegraph.co.uk/finance/personalfinance/investing/buy-to-let/… – timday Jun 16 '17 at 22:30

Assuming that what you want is a way to roll forward a capital gain on an investment property you’re selling, to the purchase of another investment property, then the answer is no. The capital gains tax becomes payable at the time of sale and the tax liability can’t be rolled forward or deferred. If the property you’re selling was your primary residence then there’s no capital gains tax liability at all.

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