We have a client who recently disposed of his home and the land attaching to that, which, incidentally, for the most part was required for the reasonable enjoyment of the main private residence.
However, in one corner of the plot there was situated an office which comprised an entirely separate building and on which business (non-domestic) rates were paid.
We have a client who recently disposed of his home and the land attaching to that which incidentally for the most part was required for the reasonable enjoyment of the main private residence.
However in one corner of the plot there was situated an office which comprised an entirely separate building and on which business (non-domestic) rates were paid.
In fact the office had always been used by our client's personal company for its trade and so in relation to that particular building there was no mixed use for capital gains taper relief purposes. However on the sale the transfer of the whole plot main private residence land and office was completed by means of one conveyance.
I have taken the view that because the office is rated separately and is a separate building not attached to the house...
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