See also:
www.rlb-law.com/briefings/tax-private-client/can-an-ancillary-dwelling-qualify-for-cgt-private-residence-relief-roger-crippin-v-hmrc/
www.rpc.co.uk/perspectives/tax-take/crippin-ancillary-dwelling-qualified-for-principal-private-residence-relief/#page=1
www.rpc.co.uk/perspectives/tax-take/capital-gains-and-principal-residence-relief-what-makes-a-house/#page=1
www.rpc.co.uk/perspectives/tax-take/tax-bites-september-2022/#page=1
