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Hello, according to Irish revenue:https://www.revenue.ie/en/gains-gifts-and-inheritance/transfering-an-asset/what-is-exempt-from-cgt.aspx#:~:text=Each%20tax%20year%2C%20the%20first,your%20spouse%20or%20civil%20partner. As many of you I was wondering how a legit strategy of Bed and Breakfast...