Capital Gains Tax relief for certain disposals of land or buildings

Tax and Duty Manual Part 19-07-03A has been amended to reflect changes made to Section 604A Taxes Consolidation Act 1997 by Section 33 Finance Act 2017.

The manual has also been amended to reflect the fact that, in order to qualify for relief under Section 604A, an individual who acquired land or buildings from a relative must have paid consideration amounting to at least 75% of the market value of the property at the time it was acquired.

24 May 2018