Married man aged 68 is returning to Ireland after spending 31 years working in the UK. He has disposed of a house in Portugal and wishes to bring the proceeds of the sale to Ireland for the purpose of buying a residential property in Ireland. The sale proceeds of the Portugese sale are currently with the Solicitor in Portugal. What is the correct and efficient way to bring the proceeds into Ireland and what are the tax implications. He is due to return to Ireland permanently in mid July 2019.
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