Clients are two sons of a testator who died on 24 October 2013, leaving them a house valued for probate purposes at €95,000. Both were well inside their Group A threshold, so no CAT was payable. They did work on the house themselves and it sold by auction in April 2016 for €135,000. Is it possible to revisit the 2013 value now to uplift the base cost for CGT? Their father left it to their mother on his death in 2011 and for his probate, it was valued at €165,000.
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