Ask Emma: Living away from your CAT exempted house

Question: I read last week’s article on capital acquisitions tax, and was hoping for some additional information on the reliefs available, specifically the dwelling house exemption. If someone plans to avail of the dwelling house exemption, I understand that there is a stipulation that the recipient must live in the property for three years prior to the transfer and for six years afterwards. What happens if someone has to move overseas to work for ...