As I understand it For CGT, The first €1,270 of net gains by an individual in a tax year are exempt.
Does this exemption apply to to gains from "Offshore funds" tax ( 23%).
Also, If the Offshore fund profits are returned in stage payments and the payments are received in 2 different financial years can the exemption be calimed for each year?
Be careful here. I believe that if they are unregulated \ unapproved offshore funds, they are not subject to CGT; the gain is subject to income tax at your marginal rate (20% or 42%).