Selling surgery

Q:I have rented my surgery out to my assistant for five years. I now want to sell the premises to him. Will I be paying capital gains tax (CGT) of 40 per cent on the profit? As I have rented the surgery and their patients to him, he is paying me £7,500 every three months. My accountant believes I would be only liable for normal income tax, but others claim I would be paying 40 per cent tax on what they call 'unearned income'.


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