UK CGT Calculation on loss (adjusting period while landlord lived and property vacant)

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Hi,

My friend bought a flat is Scotland in January, 2009 and lived there for 3 years. When he moved to England in January, 2013 he started to rent it out.
Tenants moved out in June, 2021 and he sold the flat in March, 2022 for a loss of nearly £25,000.

After the tenants moved out from the property it was available for rent, but he could not find anyone, so he sold it in March, 2022 (property was empty for 9 months).

When the tax advisor prepared the CGT, he said my friend cannot carry forward the entire loss. He has to restrict the carry forward amount for the days my friend lived in the property and also for the period when the property was vacant before sale.

That means he can carry forward only the loss from January, 2013 to June, 2021 (when tenants moved out).
He cannot use the period before Jan, 2013 as he was living in the property. He cannot use the period between June, 2021 (tenants moved out) - March, 2022 (sale date).
Property was empty, my friend (landlord) was not living in the property and he was still a registered landlord in Scotland.

I was wondering whether this assumption is correct or not.

For example
Mr. X owned a property for 100 days and sold it on the 100th day for a loss of £1000.

Out of 100 days the first 10 days he lived and then he moved out and rented it out.

He sold it on the 100th day. Unfortunately, in the last 5 days before the sale he could not find a tenant to rent it.

So, when he calculates his CGT, his carry forward loss will be restricted like -

Calculation
===========
100 days - 10 days (Mr. X lived in the property) - 5 (last days before sale, Mr. X could not find tenant)= 85 days or 85%.
So his loss of £1000 will be adjust to 85% which £850 will be his carry forward loss.

I was wondering whether this calculation is correct.

Thanks,
 

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