Declaring Share disposals on losses if above exemption threshold for disposals.

I have a few queries if it is possible to please clarify. 1. Is the exemption limit cumulative, in other words are the shares and other asset disposals lumped together to make up the £50000 exemption limit, or is that for each asset/share? I am assuming the £50000 threshold is for all disposals lumped together? 2. If I have made multiple share deals, some of which in the same company in the same tax year, resulting in the total disposals exceeding the exemption threshold of £50000, do I need to report ALL share disposals even if they have made a loss, or just those that have made a gain? I am not particularly concerned with using the loss in the future as I don't foresee any CGT disposal events arising in the next 4 years. 3. If I am not claiming any losses and all shares were soldso there are no remaining holdings, is the same day/bed and breakfasting rule relevant? Or can I merely add up the total cost of all share dealings for each particular share holding and then subtract this from the total disposal proceeds for that share holding in order to work out if a gain has been made? Many thanks in advance.

Hi,

1. It is the total.   
2. You need to report them all.  
3. Please refer to:
   Shares and Capital Gains Tax (Self Assessment helpsheet HS284)

Thank you.