[daniel]

methinks the rule is if the area of your garden is less than an acre/ or 1/2 hectare (about the 1. size of a football pitch I often think) and connected to your house?? Then if you sell it HMRC can whistle as it?s covered by PPR. You need to make sure the tax inspector realizes this and if he does why he thinks it should be taxed when the rest of the world don?t.

If you built the second house, I think the magic is to go and live in it for some time and sell the one you are in now... then sell the new one sometime later...then with the proceeds of both move to the new home complete with tennis court, stables pool treble garage various out buildings etc.
Thanks,
Daniel