How big can the permitted area be?

The first question asked by taxpayers contemplating the sale of houses with large plots is usually ‘How much land will be exempt?’

As the foregoing discussion illustrates, every case turns on its own facts and no two properties are alike in all respects. The most helpful generalisations which can be offered are:

(1)that a disposal of the total plot often greatly enhances the chances of negotiating a substantial permitted area when compared to a part disposal; and

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