We have UK Company Shares / Stocks investment in Normal Brokers investment account. We will move the investment from the Normal account to the ISA account. Based on the Broker's requirement, I must sell out the investment, and repurchase the investment in the ISA account. Cannot move the investment directly. Sell out 100 shares A ( Normal investment account ) ==> GBP XXXX ==> Repurchase 100 shares A (ISA investment account) My question is: In this progress, due to the transaction time gap, it may have any gain/loss. Does it need to count as Capital gain/loss? I will sell and repurchase the same quantity of Company shares. Also, it is just a " transaction". Required by the Brokers/regulation... between Non ISA and ISA A/C Many thanks for your help/advice.