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The issue is that she will have to pay Capital Gains Tax on the sale. In this area, I have little to no knowledge.
You don't need to acquire knowledge on this, it's a distraction - offer her a fair price for the land, if she declines, offer to pay more until she agrees or just walk. Her CGT calculation is by the by really, only she knows what she'll sell for and what she considers value. Likewise the same for you.
I have finally found a plot of land for which the owner has not flat out said no to the possibility of selling it.
The issue is that she will have to pay Capital Gains Tax on the sale. In this area, I have little to no knowledge. I'm wondering whether it'd be best to contact an accountant or solicitor? One idea is that we would cover the CGT in the overall offer but this is dependent on her asking price.