CGT Annual Exemption for executor of estate

[trigger3]

If a property of a deceased person was sold post death and resulted in a capital gain for the estate (uplift in value between date of death and sale of property), is the same estate allowed to deduct the annual exemption of €1,270 against the gain?

Also who files the CG1 return, is it filed using the PPS number of the executor of the estate or the deceased person?

 

[jpd]

The € 1,270 annual exemption is for personal taxpayers only - does not apply to the estate.

It is filed under the estate's PPS number