I am selling a plot of land, which was previously part of the garden. Do I have to pay capital gains tax on the plot? 

Arthur Weller replies:  

If you are currently using the piece of land being sold as part of the garden of your house, the rules for principal private residence relief purposes will apply, and there will be no capital gains tax to pay. See HMRC’s Capital Gains manual at CG64350 and CG64377, which explains that it is only necessary to look at the use of the land at the date it is sold; it is not necessary to look at the history of the land.