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Swap: respect.com for high traffic .co.uk names

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Why not sell respect.com for six figures and then buy up the .co.uk names you want. With that kind of money you shouldn't find it too difficult to tempt people to sell their high traffic .co.uk domains to you.
 
That certainly is one possibility. However if I can't find the right .co.uk traffic names then I will keep respect.com and develop it.
 
Doesn't he avoid capital gains tax is he does a swap? No precise value can be identified, so as far as I am concerned, they swapped for £100.
 
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