Subsidiary dwelling-houses
Current law
Commentary –
CGT and the Private Residence ¶30-330
Curtilage
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