CG64350P | Reliefs: private residence relief: identification of garden or grounds: contents
From HM Revenue & Customs · Capital Gains Manual
Contents10 entries
- CG64350Private residence relief: garden and grounds: introduction
- CG64355Private residence relief: garden and grounds: the role of the Valuation Office
- CG64360Private residence relief: garden and grounds: definitions
- CG64367Private residence relief: garden and grounds: land physically separated
- CG64377Private residence relief: garden and grounds: date of sale test: Varty v Lynes
- CG64381Private residence relief: garden and grounds: Varty v Lynes: not resident at date of disposal
- CG64385Private residence relief: garden and grounds: land disposed between contract and conveyance
- CG64388Private residence relief: garden and grounds: ownership
- CG64390Private residence relief: garden and grounds: ownership: differing interests in dwelling-house and land
- CG64391Private residence relief: garden and grounds: caravans and boats