CG64899 - Garden/grounds: permitted area: jurisdiction for apportionments

The Tribunal has jurisdiction over the method of apportionment of consideration which has been given for acquisition and for disposal.

TCGA92/S222 (10)

TCGA92/S222(10) provides an authority to compute private residence relief by apportioning consideration whenever that is needed. This allows us to apportion consideration between the parts of a property which attract relief and the parts which do not. If a residence and its garden or grounds, consisting of more than the permitted area, is sold, you can apportion consideration between the permitted area and the rest. An example is given at CG65126.

TCGA92/S52 (4)

TCGA92/S52(4) allows for apportionment of expenditure as well as of disposal consideration and provides that the method of apportionment shall be just and reasonable.

If the method of apportionment is an issue you should follow the advice at CG74160.