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Capital gains question

Hi..
Back in 2000 my wife and I were lucky enough to buy a smallholding of about 20 acres. It is our primary (indeed only) residence. The "farm" is not run as a commercial business -- just a hobby.
As the economic climate declines we are struggling, more and more, to pay our hefty mortgage.
As a result we are thinking about getting planning permission on a ruined cottage in one of our meadows and selling it off along with a couple of acres of land.
We would then use this money to reduce the mortgage, and consequently our monthly mortgage payments.
Question: What are the Capital Gains Tax implications?

Thanks so much for taking a look.

jerjochsa

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