Capital Gains Rollover-Purchase Holiday Let

[Wings]

I sold a Buy to Let residential property in Tax Year 2014/15, making a considerable taxable capital gain, the same tax paid to HMR&C.
In Tax Year 2016/17 again sold a Buy to Let property, with again another considerable capital gain, although this time the tax is still to be paid.

Again in Tax Year 2016/17 I acquired a coastal property as a commercial Holiday Let, the same having eight bedrooms, two kitchens, two main entrances, also with clear signs of previously being used as a letting property (bedroom doors all having keyed locks) . My intentions are to completely refurbish the property, new roof, heating, windows & doors, floors etc. etc.

My main concerns are whether HMR&C will consider the purchased property as being a Holiday Let, or if the Holiday Let has to be up and running, before CGT can be rolled over, and tax allowances for the refurbishment can be claimed.

With regards to the CGT already paid on the sale of the property in 2014/15, since the same is within the three (3) roll over period, can the tax monies already paid now be reclaimed.