We have a client (Irish Dom) who returned home to Ireland last year on a permanent basis. He is now Irish tax resident.
He owns a property in the U.K. that he lived in up until he left last year. He owns no other properties in the UK or Ireland.
He intends to sell the property and will make a gain of €200K and wants to remit this to Ireland.
Can he claim PPR here in Ireland on this gain and on the proceeds remitted.