CG64381 - Private residence relief: garden and grounds: Varty v Lynes: not resident at date of disposal
Some uncertainty was caused by an observation by Brightman J in the case of Varty v Lynes (51TC419),
바카라 사이트淥n the construction advanced by the Crown it must follow, I am disposed to think, that if the taxpayer goes out of occupation of the dwelling-house a month before he sells it, the exemption will be lost in respect of the garden.바카라 사이트�
This statement may be interpreted incorrectly as meaning that if the owner of a dwelling-house is not physically present in it at the date of sale, there can be no relief on a disposal of the garden and grounds. However, it is important to place this statement in context. It formed no part of the Judge바카라 사이트檚 reasoning in deciding the case and that particular point was not argued before him. Indeed he went on to say,
바카라 사이트渢hat, however, is merely my impression, and I do not intend so to decide because it is not a matter for decision before me.바카라 사이트�
It is our view that relief would not be lost in these circumstances.