Just came across this post to day
CGT is payable as follows
Purchase Price €50,000 (assume Euro as above not punts)
Purchase cost i e Legal etc
Total Purchase Costs 50,000
Multiplier 1.227 if bought after 6/4/95 See [broken link removed]
After applying multiplier 61,350
Enhancement Costs
Multiplier from year enhancement incurred
Total 61,350
Selling 150,000
Less Selling Expenses I.e Legal Auctioneers etc
Total Selling Costs say 150,000
Less
Total Purchasing Costs 61350
Total Enhancement Costs
Gain 88,650
Annual Exemtion 1270
Gain for CGT purposes 87,380
CGT @ 20% = 17,476
I have used the figures in the above example but don't forget about enhancement costs after applying the multiplier etc.