Do I have a stamp duty or CGT liability here

[BarryHall]

Hi

• I bought an apartment 50/50 with my brother in 2000, for a total of Euro 300k.
• I was living overseas with the intention to move back within 12 months. My brother lived in the apartment. Thus, as we both saw this as a PPR we didn’t pay investor stamp duty.
• I never returned from overseas. My brother lived there on his own. I never received any rental income.
• I am still abroad and we have decided to sell (hoping to get 450). I don’t own any other property (I rent overseas)
• I am trying to work out whether (a) I should pay CGT on any gain in respect of my share and (b) whether the revenue would consider I should have paid investor stamp duty as I never lived there (except on holidays).
• Because I didn’t ever receive rental income I’m hoping I wouldn’t be considered an investor and subject to (a) and (b).

If you have any thoughts on this I would be really grateful, as I’m getting concerned as to what kind of mess I might have set up for myself….thanks in advance.

Barry Hall