Skip to main content

GOV.UK uses cookies to make the site simpler. Find out more about cookies

GOV.UK

Beta This part of GOV.UK is being rebuilt – find out what beta means

  1. Home
HMRC internal manual

Capital Gains Manual

From:
HM Revenue & Customs
Published:
12 March 2016
Updated:
19 February 2018, see all updates

Give feedback about this page

  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
  • Previous page
  • Next page
Print this page

Is this page useful?

Yes this page is useful No this page is not useful Is there anything wrong with this page?
Thank you for your feedback
Close

Help us improve GOV.UK

Don’t include personal or financial information like your National Insurance number or credit card details.

Close

Help us improve GOV.UK

To help us improve GOV.UK, we’d like to know more about your visit today. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.

Don’t have an email address?

Services and information

  • Benefits
  • Births, deaths, marriages and care
  • Business and self-employed
  • Childcare and parenting
  • Citizenship and living in the UK
  • Crime, justice and the law
  • Disabled people
  • Driving and transport
  • Education and learning
  • Employing people
  • Environment and countryside
  • Housing and local services
  • Money and tax
  • Passports, travel and living abroad
  • Visas and immigration
  • Working, jobs and pensions

Departments and policy

  • How government works
  • Departments
  • Worldwide
  • Policies
  • Publications
  • Announcements

Support links

  • Help
  • Cookies
  • Contact
  • Terms and conditions
  • Rhestr o Wasanaethau Cymraeg
  • Built by the Government Digital Service

Open Government Licence

All content is available under the Open Government Licence v3.0, except where otherwise stated

© Crown copyright