Client purchased a s.23 residential property in 2006 and sold it in 2017. The s. 23 allowances were treated as a rental expense, which created rental losses forward, unused at date of sale of €112,200. Q. Can these losses be used against profits for 2018 and carried forward to 2019? OR are those losses used to restrict CGT Losses at date of sale? Therefore unavailable to be carried forward?
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