Question asked:


Hi Alan we have a client who is domiciled, resident and ordinarily resident in Ireland. He sold 3 foreign properties, one in Spain which made a loss, 2 in the UK which made a profit.

  1. Can the loss made in Spain be offset to the UK gain?
  2. Is the loss available to be carried forward on worldwide gains (i.e including gains made in Ireland?

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Asked on 12 August 2019 1:34 pm