Chancery Division.

Evans-Lombe J.

16 November 2000.

Capital gains tax – Exemption – Private residence – Permitted area – House and stables in 7.56 hectares (18.6 acres) of land – Use for equestrian pursuits – Extent of ‘permitted area’ of land for which taxpayer entitled to relief – Whether land required for reasonable enjoyment of dwelling house as residence having regard to its size and character – Question of fact – Taxation of Chargeable Gains Act 1992, s. 222(3).

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