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21 September 2015
Mr and Mrs Fountain (TC4596)
The taxpayers owned property that included the house in which they lived a workshop and parking area that they used for their business and two fields. They divided part of the land into five building plots and built a house on plot 4 into which they moved in 2007. They sold the original house a month later and then plot 2 in 2009. They claimed only or main residence relief on the gain on plot 2 on the basis that it was part of plot 4’s garden.
HMRC refused the claim saying plot 2 did not form part of the garden or grounds of plot 4. The taxpayers appealed.
The First-tier Tribunal found no evidence that plot 2 was part of the garden of the property before it was divided but accepted that it...
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