CGT : Plot Sale and Residential Caravan

I live in a rented house. I don't own another house.
I own a building plot purchased 36 months ago. This is the only land that I own.
I intend to live on the plot in a fully serviced static residential caravan paying all service charges and council tax. I could be on site for up to 5 years over-seeing the building of my new house.
I intend to keep my tenancy on the rented house as my partner will live there.
Q1. If I decide to sell the plot and caravan before the build commences will I be liable to pay CGT?
Q2. If I give up the tenancy will this have any effect upon any CGT?
I hope that someone can offer some advise. Thanks.

It is possible that your caravan will qualify as your principal private residence for CGT purposes. There are two past past legal cases on this that are significant. In one case the caravan had water and electrical services attached in that case it was held the caravan would qualify for PPR. In the other the water etc. were not attached the and the finding was that PPR relief would not apply.
Being resident is a matter of fact you must life in the caravan and it must be your principal home.
Assuming a future sale in say 2 years then the portion which the caravan was your PPR would not be taxable. As your already own the site for 3 years then only 3/5 of the gain would be taxable.

Thank a lot Arch. This is very interesting. Please can you advise where the test cases can be viewed. Thanks again. Phillip