A client has told me that he has disposed of his main residence. It was a large property with extensive grounds which exceed half a hectare. From what I can see and from what the client tells me the whole of the grounds would meet the reasonable enjoyment test and there is no doubt that all of the other requirements for relief are met.
The client has asked me whether he needs to make any reference to the disposal on his tax return. Even though he thinks that he would win any argument with HMRC on the point he would prefer not to risk an enquiry being opened and therefore would if he can legally do so prefer not to make any reference on his return.
Private residence relief is not subject to a claim. So if the disposal is outside the capital gains tax charge there...
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