That is indeed what I've been told.
However below from Revenue seems to suggest a claim is plausible?
10.1 Allowable expenditure Allowable expenditure is divided into the following categories a) Cost of acquisition, i.e., the consideration which was given wholly and exclusively for the acquisition of the asset, plus the incidental costs of acquiring the asset; or, if the disposer created the asset (e.g., copyright or the goodwill of a business), the expenditure he or she incurred in creating it.(b) Additional expenditure, i.e., expenditure incurred to add to the value of the asset, in so far as the expenditure is reflected in the state or nature of the asset at time of disposal; and expenditure to establish or maintain legal title to the asset, or an interest in or right over it.(c) Incidental costs of disposal (restricted as in para 10.5).