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Hi Alan, A client of ours has a sole trade pub trade for many years which he was gifted from his parents years ago. He is now considering selling the license of the pub (say €50K) and just keeping the building. I know the sale of the pub license is liable to CGT but my question is whether there should be any base cost against this? Does part disposal rules apply? (Retirement relief not applicable as he under 55) Thanks very much Tina

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Asked on 19 September 2019 2:53 pm