Selling to someone you know: keep the property process clear
Editorially approved · Sources checked 1 November 2026

References

Revenue (2026c) What is the valuation date?. Available at: https://www.revenue.ie/en/gains-gifts-and-inheritance/valuation-date-value-certain-benefits/what-is-the-valuation-date.aspx (Accessed: 1 November 2026).

Revenue (2025a) Gifts. Available at: https://www.revenue.ie/en/property/stamp-duty/gifts-and-inheritances/gifts.aspx (Accessed: 1 November 2026).

Fothergill, J. (2026) When is a figure a valuation? Understanding scope, purpose and basis under Red Book. Available at: https://ww3.rics.org/uk/en/journals/property-journal/when-are-figures-valuations.html (Accessed: 1 November 2026).

Further reading (not necessarily consulted in full)

Wylie, J.C.W. (2020) Wylie on Irish Land Law. 6th edn. Bloomsbury Professional.
https://www.bloomsburyprofessional.com/ie/wylie-on-irish-land-law-9781526513472/

Wyatt, P. (2022) Property Valuation. 3rd edn. Wiley-Blackwell.
https://www.wiley.com/en-ie/property-valuation-3rd-edition-p-9781119767411