Landlords are hated but

[Parsley1234]

I am a landlord tenants been in situ for over 10 years very happily in a character Victorian terrace rent raises minimum I leave them alone get repairs done in a timely manner however from 2028 I will have to either sell holiday let or leave vacant the property as the modifications are untenable for me. Double glazing adding internal walls to make small rooms smaller etc. We are in a housing crisis this is going to make it worse and for all of you who want to have a go at landlords maybe look at the government housing policy first

It’s deemed as being tax evasion if it’s sold below market value.

@Eeksteek

This is the link I posted further up. Not sure if it’s the same source, but all the exemptions are listed:

https://www.gov.uk/government/publications/private-rented-sector-minimum-energy-efficiency-standard-exemptions/guidance-on-prs-exemptions-and-exemptions-register-evidence-requirements

No it isn't. It's only tax evasion if you don't pay the appropriate tax.

No it isn’t. If you sell it to a connected person at a low price it is deemed to be sold at market value and capital gains tax is chargeable accordingly. You can sell it for whatever price you like.

I think @RunningSME meant tax avoidance.

It's true you can sell for what you like but there are taxes to pay that aren't based on the sale price.