My partner bought a property 3 years ago to move into. Unfortunately we have never been able to move in not due to cost, but to other living arrangements we had. She is now going to sell this place in August this year (2bed, 1bath, 1car) and we are going to buy another place which is bigger to move into. It was my partner's first property purchase. Is there any capital gains tax we will need to pay on this? If so is there any way we can reduce the amount we pay?