Are CGT losses between husband and wife transferable?
Looking at the Revenue's CGT guide it talks about "...the net gain which accrue to a husband and wife..." as being taxable. This suggests to me that if the husband had a gain and the wife a loss in the same year than these would be offsetable.
What about going forward would any residual loss carried forward be available for use by the husband or wife?
Looking at the Revenue's CGT guide it talks about "...the net gain which accrue to a husband and wife..." as being taxable. This suggests to me that if the husband had a gain and the wife a loss in the same year than these would be offsetable.
What about going forward would any residual loss carried forward be available for use by the husband or wife?