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HMRC internal manual

Capital Gains Manual

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. CG60201C
  3. CG64200C
  4. CG64350P

Capital Gains Manual: Reliefs: Private residence relief: Identification of garden or grounds: Contents

RELIEFS

Private residence relief

Identification of garden or grounds

  1. CG64350
    Private residence relief: garden and grounds: introduction
  2. CG64355
    Private residence relief: garden and grounds: the role of the Valuation Office Agency
  3. CG64360
    Private residence relief: garden and grounds: definitions
  4. CG64367
    Private residence relief: garden and grounds: land physically separated
  5. CG64377
    Private residence relief: garden and grounds: date of sale test: Varty v Lynes
  6. CG64381
    Private residence relief: garden and grounds: Varty v Lynes: not resident at date of disposal
  7. CG64385
    Private residence relief: garden and grounds: land disposed between contract and conveyance
  8. CG64388
    Private residence relief: garden and grounds: ownership
  9. CG64390
    Private residence relief: garden and grounds: ownership: differing interests in dwelling house and land
  10. CG64391
    Private residence relief: garden and grounds: caravans and boats
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