Selling Rental in Calfornia but Live in UK

[Dave Newgass]

Hello,

I recently inherited a piece of rental property that's located back home in California but I live in the UK.  I am looking to sell the property though so I can invest it in property here in the UK.

Can I do a 1031 exchange by purchasing property in the UK with the money from the sale of the rental?  Obviously, I want to pay as little tax on the sale as possible but don't know how to go about this.

Any thoughts?

Many thanks,

Dave