Tax incurred on selling property

[AnnMM]

I am in the process of selling my property. The house has a large unconverted barn with a pre-application planning consent.

The house and barn are being marketed in three ways: house and barn plus five acres, house plus three acres and the unconverted barn with two acres.

I would like some advice on potential tax implications if the house and barn are sold separately.

[maths]

If you have lived in the house whilst you have owned it then any gain attributable to the house will not be subject to CGT.

The issue then arises as to whether the barn/surrounding land could also be treated as referable to the house and any gain thereon also fall not subject to CGT.
Based on the post it does seem that possibly very little of any such gain will escape a CGT charge (per the legislation broadly gain arising on one acre).

It all depends upon how much of the surrounding land could be said to be relevant to the enjoyment of the house.

[SteLacca]

To add to maths reply, if the house and the barn are sold separately then that pretty much destroys any argument that the barn forms a part of the gardens required for the reasonable enjoyment of the property, and so will be chargeable to CGT.