A number of changes have previously been announced and just recently draft legislation has been published which from April 2020 would (i) reduce the final exemption period from 18 months to 9 months, (ii) restrict lettings relief to only be available where there is a shared occupancy with a tenant and the owners and (iii) alter the rules on transfers between spouses.
Perhaps it is timely to review your situation and to consider the impact these changes will have on any disposal of a property.