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Posted Mon, 28 Oct 2024 16:39:41 GMT by A DOS
I have some shares for which I have lost some of the certificates. Can the costs involved in getting replacement ones from the registrar be included in my costs when calculating my capital gains tax liability?
Posted Mon, 04 Nov 2024 13:50:04 GMT by HMRC Admin 17 Response

Hi ,
 
Please have a look at :

 CG15250 - Expenditure: incidental costs of acquisition and disposal ,

as there is defined costs which can be claimed for.

Thank you .
Posted Mon, 04 Nov 2024 15:49:23 GMT by A DOS
That defines come costs associated with acquisition or disposal of assets. However, isn't obtaining a replacement share certificate to replace a lost original a cost associated with preserving and defending title to the asset? Therefore are the costs not allowable against capital gains based on CG15150 bullet point 3?
Posted Fri, 08 Nov 2024 15:39:02 GMT by HMRC Admin 19 Response
Hi,
Yes, you are correct.
Thank you.

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