CG64350P - Capital Gains Manual: Reliefs: Private residence relief: Identification of garden or grounds: Contents
RELIEFS
Private residence relief
Identification of garden or grounds
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CG64350Private residence relief: garden and grounds: introduction
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CG64355Private residence relief: garden and grounds: the role of the Valuation Office Agency
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CG64360Private residence relief: garden and grounds: definitions
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CG64367Private residence relief: garden and grounds: land physically separated
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CG64377Private residence relief: garden and grounds: date of sale test: Varty v Lynes
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CG64381Private residence relief: garden and grounds: Varty v Lynes: not resident at date of disposal
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CG64385Private residence relief: garden and grounds: land disposed between contract and conveyance
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CG64388Private residence relief: garden and grounds: ownership
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CG64390Private residence relief: garden and grounds: ownership: differing interests in dwelling-house and land
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CG64391Private residence relief: garden and grounds: caravans and boats