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Capital Gains Tax Regarding TCA s573, 2 AC 2000 Sale by executors of land being part of assets of residuary estate. Contract for sale stated that the sale was subject to "...the production by the vendors of a map suitable for registration in the Land Registry showing the property coloured in red." 1.
Whether
assessable on executors (Revenue) or beneficiaries (Taxpayer)? 2. Whether contract conditional? (Taxpayer) Decision: Appeal fails on both counts.
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