Permitted area
Areas exceeding 0.5 hectares
Character of dwelling-house
Compulsory purchase cases
Larger area
Less than 0.5 hectares sold
Objective test
Physically separated garden land
Reasonable enjoyment
Required, meaning
Size of dwelling-house
Basic rule
Calculating taxable gain
Comparables
Contentious cases
Determining size
District Valuer, attitudes and practices
Establishing
Identifying physical characteristics and layout of plot
Losses
Meaning
Enjoyment
For his own occupation
Generally
Land
Which the individual has
Negotiations
Failure
Generally
Part disposals of land
Changes to plot boundaries
Circumstances in taxpayer's favour
Generally
Revenue's argument
Tax planning
Pre-sale planning
Professional advisers, co-operation between
Valuation