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An exploratory dip in share pooling for capital gains tax
KEY POINTS
- The problem of matching part disposals of fungible assets.
- Confusion caused by multiple changes to the rules on quoted shares.
- The present rules for partial disposals of shareholdings.
- Examples of calculations of capital gains.
- The importance of accurate information.
If I remember correctly one of the very early entrants in the “Colemanballs” column of Private Eye was a line from Anita Lonsbrough’s commentary at the 1976 Montreal Olympics as an East German won her umpteenth gold medal: “This girl’s a wonderful swimmer. She’s got respect for the water and the water’s got respect for her.”
I have often thought of this rather bizarre comment over the years as governments of different political persuasions have made changes...
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