Again when we look at the opportunities Ireland has offered in terms of claiming exemption from CGT, whether this is through acquisition and a seven year hold period for real estate, the use of holding companies in the disposal or part disposal of subsidiary companies, an owner’s retirement relief or business relief provisions. In working with our clients we provide the necessary input to allow owners craft business decisions designed to ensure that CGT does not become a friction cost. At Searing Point we have extensive corporate restructuring experience, and can ensure that restructurings are effected within the confines of Company Law, and do not attract unnecessary Capital Gains Tax, Stamp Duty or other taxes on their consummation.