Current law

Commentary – CGT and the Private Residence ¶30-330

Curtilage

Commentary – CGT and the Private Residence ¶30-325 ; CGT and the Private Residence ¶30-330

Dower-houses

Commentary – CGT and the Private Residence ¶30-335

Employees of the owner occupier

Commentary – CGT and the Private Residence ¶30-335

Enjoyment test

Commentary – CGT and the Private Residence ¶30-325

Entity test

Emergence of

Commentary – CGT and the Private Residence ¶30-325

Generally

Commentary – CGT and the Private Residence ¶30-330

Reinstatement and development

Commentary – CGT and the Private Residence ¶30-325

Garages, stables and other outbuildings

Commentary – CGT and the Private Residence ¶30-335

Integral staff accommodation

Commentary – CGT and the Private Residence ¶30-325

Non-employees occupying

Commentary – CGT and the Private Residence ¶30-335

Physically distinct buildings separated by properties in different ownership

Commentary – CGT and the Private Residence ¶30-325