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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Capital Gains Manual: Reliefs: Private residence relief: The permitted area of garden or grounds: Contents

Private residence relief

The permitted area of garden or grounds

  1. CG64800
    Private residence relief: permitted area: introduction
  2. CG64803
    Private residence relief: permitted area: procedures
  3. CG64807
    Private residence relief: permitted area: identifying risks
  4. CG64815
    Private residence relief: permitted area: area automatically relieved
  5. CG64818
    Private residence relief: permitted area: larger area of garden and grounds
  6. CG64819
    Private residence relief: permitted area: case law
  7. CG64821
    Private residence relief: permitted area: preliminary decisions
  8. CG64827
    Private residence relief: permitted area: location of the permitted area
  9. CG64829
    Private residence relief: permitted area: more than one disposal
  10. CG64832
    Private residence relief: permitted area: land not required for the reasonable enjoyment of the dwelling house as a residence
  11. CG64850
    Private residence relief: permitted area: contemplative religious communities
  12. CG64860
    Private residence relief: permitted area: Valuation Office Agency (VOA)
  13. CG64862
    Private residence relief: permitted area: form of report to Valuation Office Agency (VOA)
  14. CG64865
    Private residence relief: permitted area: action taken by the Valuation Office Agency (VOA)
  15. CG64868
    Private residence relief: permitted area: Report from Valuation Office Agency (VOA)
  16. CG64875
    Private residence relief: permitted area: no agreement
  17. CG64878
    Private residence relief: permitted area: no agreement: report to Capital Gains Technical Group
  18. CG64880
    Private residence relief: permitted area: no agreement: assistance from Capital Gains Technical Group
  19. CG64882
    Private residence relief: permitted area: no agreement: Tribunal hearing
  20. CG64884
    Private residence relief: permitted area: Tribunal hearing: evidence
  21. CG64895
    Private residence relief: permitted area: jurisdiction for valuations
  22. CG64899
    Private residence relief: permitted area: jurisdiction for apportionments