I have a client who purchased a house with a half acre site in 2014(no planning when purchased). He now wants to sell the house and site but with planning permission for 4 houses. Will this impact on this relief? Will he be exempt from CGT?
As far as I can see there is nothing in TCA 1997 s 604A (or TCA 1997 s 649A) that prevents the exemption applying
popular question categories