Sorry for the delay, I was hunting for the information. With regard to the marking around the bay (Diagram 1028.2) the marking is allowed to be white in Northern Ireland. I thought this only applied to bus stops but according to paragraph 20.12 in Chapter 5 of the Traffic Signs Manual here taxi ranks can be white too, I'm not been able to look for the specifics in the TSRGD yet. The thick yellow line up the side indicated a stopping restriction, however if you were out of the car then you are waiting (parked). Do you have a streetview link for the location so I can have a look at the signs etc?

You will need to calculate periods of residence on a monthly basis. If the property was your Principal Private Residence (PPR) at some time, then the last 36 months will be deemed to be a period of residence. You will then need to apportion the period of residence/ownership. I assume that the garden is smaller than half a hectare and that there is no business use (letting is not generally considered business use). There may be also be deemed residence, but that will depend on your circumstances. Note that Husband and wife can only have one PPR between them. You may also deduct improvements you made to the property from your chargeable gains, but not the amount you owe on the mortgage. So to give you an example: Sale Proceeds 300,000 Acquisition cost (70,000) 230,000 PPR Exemption (155,056) 74,944 Letting relief (40,000) 34,944 Annual Exemption (11,100) Taxable 23,844 Capital Gains Tax Rate: starts at 18% and is 28% for higher rate (so a maximum of £6,676.72 based on the above example). PPR Exemption: (note this is not exact: you will need to use a monthly basis based on exact dates. Your dates are assumed to be on 1 January) Actual residence: 1.1.2001 - 31.12.2002: 24 months 1.1.2008 - 31.12.2012: 60 months Plus Last 36 months Total: 120 months Length of ownership: 1.1.2001 - 31.10.2015 (assumed sale date): 178 months 120/178 x £230,000 = £155,056