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Posted Thu, 29 Aug 2024 10:11:07 GMT by David Gunn
I am developer purchasing part of the garden of somene's Primary Private Residence. They have lived in the property for 17 years. I am I correct is assuming that no CGT will be due by the vendors if they sell part of their garden to me.
Posted Wed, 11 Sep 2024 05:51:31 GMT by HMRC Admin 25
Hi David,
If their garden meets the requirement to qualify then no.
They should refer to:
HS283 Private Residence Relief (2024)
Thank you. 

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