You pay CGT on the following assets if you make a profit on sale:
- All forms of Land and property, wherever situate, including sites, be they developed or green field and with or without planning permission, houses, apartments, and commercial property.
- Shares in either Irish or non-Irish companies.
- Governmental Stocks & Securities, other than Irish.
- Antiques
- Paintings.
- Jewellery
- Certain capital sums derived from assets.
- Options and the goodwill of a business.
- Trade assets.
Any queries on the above give me a call on 091 763817 or email me at oliver@taxreturnhelp.ie