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