»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýappre are two general principles, explained in CG64350+, which determine the extent to which private residence relief applies on a disposal of land which, at the date of sale, is the garden or grounds of its owner’s residence. »Ê¹ÚÌåÓýappse principles apply whether the land is sold with the dwelling-house or separately. »Ê¹ÚÌåÓýappse principles are

• relief for the land is determined by the use of the dwelling-house over the period of ownership, and
• relief cannot be obtained on a disposal of land which falls outside the permitted area.

»Ê¹ÚÌåÓýapp examples provided on the following pages illustrate those principles to show how you should compute the amount of relief which is due in a series of typical disposals.