Can outbuildings sold separately still be exempt?
If your house has various outbuildings which you want to sell separately they may be exempt if the outbuildings are next to and necessary to the main private residence. An important condition for exemptions that the house must be sold at the same time as the outbuildings though not necessarily to the same person. It is likely to be easier to have it exempt if it is seen as part of the garden rather than a building.
