Buying a collection to sell, but keeping some items

Hello I buy and sell collections of action figures to fund my own collection, and was wondering what the rules are if I buy a collection and sell half of it? For example, if I buy a collection for £100 Sell half of it for £90, and keep the rest This would be a £10 loss, although i've kept multiple items that i don't plan on selling Would this still be recorded as a loss, or would i need to record the value of the rest of the items? Thanks

Hi ,
 

If you acquire a collection for £100 and dispose of 50% of it for £90, you have made a gain of £40.  £100*50% = £50.  £90-50 = £40.  Please have a look a the guidance on capital gains tax on personal possessions at : Capital Gains Tax on personal possessions   . Thank you .