Share Identification Rules for Capital Gains Tax
- Boxwood Accountants & Tax Advisers
- Jul 3, 2020
- 1 min read
Updated: Nov 26, 2022
Where shares have been acquired over a number of purchases over a period of time and then some of these shares are disposed of, it will be important to be able to identify which shares were disposed of as this will generate a higher or lower gain/loss.
Therefore you can see that the effect of a rollover relief is to defer a capital gain to a later period. The treatment has no impact on the other party to the transaction.
Comentarios