GuestInvest hotel rooms are classified as business assets and therefore qualify for taper relief and rollover relief. Taper relief is applied at different levels to reduce the amount of gain made from the sale of the asset that is subject to capital gains tax. The level of taper relief that you can qualify for depends on the use as either a business asset or non-business asset.
Any investors wishing to sell their hotel room can do so like any other property on the open market or through commercial property agents such as Sotheby's, Colliers International and Fleurets. The GuestInvest concept works well for investors looking to broaden an existing property portfolio.