In the early 80's my wife inherited a number of Kerry Co. Op Shares after the death of her father. She never encashed any of these shares and over the the years these shares were exchange for Kerry Group Shares after after Kerry were listed on the stock exchange. My wife has now decided to sell all here Kerry Group and enjoy the windfall. I understand my wife will have to pay CGT but its not clear how this CGT will be calculated by revenue. All calls to revenue have not provided a solution so any advice would be much appreciated.