Carrying forward capital losses

settlement

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Hi all,

I sustained capital losses last year.

This year I am looking at moving abroad (aus). If I were to sell stocks in australia, considering I would still be ordinarily resident in ireland, could i still carry forward losses? What if I lost my ordinary residency? Or what if I did not sell and returned many years later to ireland and sold, could the losses still be carried forward or do they expire?
 
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