Sarah Bradford considers the extent to which a home’s land and gardens qualify for main residence relief.
Main residence relief (also known as private residence relief or principal private residence relief) provides relief from capital gains tax (CGT) where a property has been the owner's only or main residence. The relief extends to land that the person owns and occupies with their main residence as its garden or grounds.
Where the property and qualifying land and gardens have been owned as the owner's only or main residence throughout their period of ownership, the full gain is exempt from CGT. Where it has only been the only or main 
