CGT on disposal of property with large land attached

[crens]

Scenario: Four-bedroom house with garden and another piece of adjoining land (approx 3 acres, no fences separating it from house) that is also part of property. The land with garden and the large piece of land have two separate titles (if that makes a difference). Single owner, primary residence.

My questions:

1. Would the owner be exempt from CGT if the house/garden and large piece of land were all sold at the same time, on the basis that large piece of land constitutes part of the house's garden?

2. If the large piece of land was sold first, would CGT be payable, since that land is technically part of the owner's primary residence?

3. If large piece of land sold first (and all applicable CGT issues dealt with at time of sale), and then house/garden sold a couple of years later separately, would the house/garden be exempt from CGT at time of sale since it is owner's primary residence?

Many thanks.

[bd6759]

The house is exempt from CGT. The land is not.

It does not matter which order you sell them.

[Peter D]

https://www.taxation.co.uk/Articles/201 ... ning-gains

Regards Peter