(B)EmmA rECEntly put in An oFFEr to Buy A loCAl rEsiDEntiAl propErty. thE CurrEnt ownEr is nEithEr irish DomiCilED nor irish rEsiDEnt.EmmA’s oFFEr, whiCh is likEly to BE ACCEptED, is For €600,000.rEquirED:ADvisEEmmA on Any CApitAl gAins tAx ADministrAtion issuEs rElEvAnt to this purChAsE oF whiCh shE nEEDs to BE AwArE. (4 mArks)