My client lives in an enlarged residence, and he is now considering separating the extended part of residence, and selling this in SE England, for perhaps £500,000. He will retain the main house.
The extension is very, very, close to the main building, but is capable of separate occupation, once some small changes have been made to the main entry point, and garden / grounds etc. I do not think i can claim section 222/223 PPR relief, but clearly currently, this extended part is a part of the main residence.
The extension is but 1 metre away from the main, old, building. Clearly, if the new building is sold as a separate residence it is not the main residence at that time of sale. Does anyone out there think I can claim PPR relief, for the last 4 years, since 2010, being the period in which the new extension has been occupied as [part of] the main residence. The entire period of occupation, since purchase, is 30 years. Help please anyone re Varty v Lynes etc. and CG64377.
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You're looking at the wrong part...
... of the CGT manual. Varty v Lynes only applies to the garden and grounds (being used at the time of sale for the enjoyment of the dwelling house).
Your annexe may well have been part of the dwelling house though, which it only needs to have been at some point during the period of occupation of it as main residence. See CG64230+, and CG64240 in particular.