I am selling 0.65 acres of land which is classed as a garden for £650,000. Is there any tax to be paid on this sale?

Arthur Weller replies:
If you are living in the house as your main residence at the time you sell the garden, and the garden is being used for the enjoyment of the occupiers of the house, then there should be no capital gains tax on the sale of the garden, due to principal private residence relief. See HMRC’s Capital Gains manual at CG64350p: www.gov.uk/ hmrc-internal-manuals/capital-gains-manual/ cg64350p.