CG14250 - Computation: date of disposal: introduction

You must establish the correct date of disposal of an asset. This will determine the correct period of assessment and the tax rules which apply. It may affect the rate of tax, relief for losses, valuation and so on. It is important for indexation and/or taper relief purposes.

The date of disposal of the person who disposes of an asset will be the date of acquisition of the person who acquires it.