MANY YEARS AGO I attended a tax lecture about principal private residence relief. It was the middle of the summer and hot and stuffy and this was the first session after lunch. All I remember of the lecture is frequent references to something called a 'curtilage' and, this being an early stage in my career, my having no idea what one was or how it was relevant to anything at all — or more importantly, how I was going to stay awake!
Eventually I did go on to acquire some inkling of curtilages so, just in case anyone has had a similar experience and is still confused, I thought I would share the following with you.
Permitted area
TCGA 1992, s 222(1) states that capital gains tax only or main residence relief:
'applies to a gain accruing to an individual so far as attributable to the disposal of, or of an interest in
