Revenue eBrief No. 123/26
28 August 2026
Deduction from consideration on disposal of certain assets (S.980)
Tax and Duty Manual Part 42-03-01 entitled "Deduction from consideration on disposal of certain assets (S.980)" has been updated to refer to the definition of land for CGT purposes as confirmed by the High Court in Cintra Infraestructureas Internacional SLU v The Revenue Commissioners [2023] IEHC 72.
The manual has also been updated to state that paper eCG50 applications made by Mortgagees in Possession should be submitted to the High Wealth and Financial Services Division.