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I have never been completely sure about the capital gains tax reporting requirements when a client has disposed of what is undoubtedly their only or main private residence but where the total area of the property exceeds half a hectare.

One of my clients is about to sell a property with three hectares of grounds. I am confident in my own mind that the whole of those three acres are required for the reasonable enjoyment of the dwelling house which is the statutory test but of course this is always a grey area and HMRC may not agree.

Now I have to consider not only the normal tax return reporting but the new requirement to file an online return within 30 days of the disposal. Under normal circumstances I would make a white space disclosure on the tax return to say that a disposal ...