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HMRC internal manual

Capital Gains Manual

• From: HM Revenue & Customs
• Published: 12 March 2016
• Updated: 31 October 2018, see all updates

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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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