Capital Gains Tax 82 - Incidental costs of disposal

You can deduct certain disposal costs as long as they are directly referable to the disposal of the asset. These costs are:

• fees, commission or payment for professional advice for establishing relevant valuations or apportionments required for the purpose of the computation of the gains (but not any cost of calculating the gains or capital gains tax liability)
• the cost of transfer or conveyance
• Stamp Duty and Stamp Duty Land Tax
• advertising costs