Irish Revenue has issued eBrief No. 204/22 concerning updates to the Tax and Duty Manual on Relief on Disposals of Certain Land or Buildings. The update clarifies that the relief from capital gains tax may apply in relation to property acquired in the United Kingdom, which has been specified in addition to property acquired in any State in the EEA. The relief is available in respect of property acquired during the period 7 December 2011 to 31 December 2014, if held for a period of 7 years. Where a property is held for more than 7 years, relief is reduced...