Entity test
Contentious hearings
Commentary –
CGT and the Private Residence ¶30-340
Curtilage determination
Commentary –
CGT and the Private Residence ¶30-335
Garden buildings
Commentary –
CGT and the Private Residence ¶30-335
Separate outbuildings
Commentary –
CGT and the Private Residence ¶30-320
Subsidiary dwelling-houses
Commentary –
CGT and the Private Residence ¶30-325