The commercial property market looks set to benefit in a number of ways from last week's budget.
Smaller private investors, notably those investing less than €5 million, look set to benefit from the extension of the Capital Gains Tax (CGT) waiver to include properties bought in 2014.
This is because most of the bigger investors avail of other types of tax efficient vehicles such as qualifying investment funds and don't need the CGT waiver. This waiver...
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