问答题

问答题 (a) Calculate the amount of capital gains tax (CGT) payable by Emma in relation to the above transactions. If there is no tax liability for any transaction due to the existence of a relief, explain the conditions that need to be satisfied for the relief to be available. (16 marks)

问答题 (b) Emma recently put in an offer to buy a local residential property. The current owner is neither Irish domiciled nor Irish resident. Emma’s offer, which is likely to be accepted, is for €600,000. Required: Advise Emma on any capital gains tax administration issues relevant to this purchase of which she needs to be aware. (4 marks)