I'm not planning to sell any of mine, CGT is payable on any gains anyway. If there's an increase as floated by the Treasury, unless there's a good reason to sell now, I can't see any way of mitigating it. Transferring into a limited company also attracts CGT and SDLT, so not worth doing for most people. To sell now to take advantage of the SDLT holiday incentive, any BTL would need to be vacant and tenants have extended rights atm. Conversely, some investors are buying BTL properties to reduce their SDLT liabilities (the 3% premium still applies).