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Where Taxpayers and Advisers Meet

CGT on VCT investments - resident abroad

Posts: 8
Joined: Tue Dec 06, 2016 4:33 pm

CGT on VCT investments - resident abroad

Postby uk_expat » Wed Feb 08, 2017 10:19 am


I'm UK resident and considering a move to Ireland within the next few years where I will become tax resident. I have a number of VCT investments which will mature after I move and these will more than likely have capital gains on sale. Will the capital gains be taxable in Ireland?

Many thanks

Posts: 216
Joined: Mon Jan 09, 2017 4:12 pm

Re: CGT on VCT investments - resident abroad

Postby AmanSood » Wed Feb 08, 2017 11:07 am

Need more info but at a high level as an Ireland Tax resident you would be taxable on your worldwide income. An exception to this is if you are not domiciled in Ireland (e.g. were not born there or not moving permanently to Ireland) then you would only be taxed on the capital gains if the income is brought into Ireland.
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