If you or your company are holding land and buildings acquired between 7 December 2011 and 31 December 2014 gains from their disposal may be free of Capital Gains Tax.
Relief from Capital Gains Tax is available for gains from the disposal of property purchased in any state in the European Economic Area between 7 December 2011 and 31 December 2014 provided that property is held for more than 7 years.
Where disposals are made in or after 1 January 2018 relief will also apply provided that the property has been held for a period of at least 4 years.
