Can I choose not to apply a Capital Loss ?

I have unused Capital Gains losses from the sale of shares several years ago which I carry forward year to year. I now expect to make a Capital Gain from an EMI share scheme which qualifies for BADR relief, so the capital gain will be taxed at 10%. Question: Can I choose NOT to apply my losses to this gain ? I'd like to carry my losses forward and apply them to a gain in the future which will be taxed at 20% etc ? This way I am taxed at 10% now and will benefit more from carrying the loss forward to offset against a higher rate, future gain. If I can do this, how do I show this on my annual return ? Thank you.

Hi
yes, as they are from previous years you can carry them forward until you need them.

Thank you. So to confirm, although I will have a gain this year that exceeds my carried forward losses, I can choose to pay the tax this year and preserve my total loss amount to apply against a future gain. Presumably on the tax return I then don't apply my previous losses to this year's gain but continue to show the loss in the carry forward amount.

Hi,
No.  The carried forward loss is applied against the next gain in a future tax year, with any remainling losses carrief forwards.  
It is not possible to jump a tax year:
CG15800
Thank you.