BBonus
Joined: 11/9/2023
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Disposing of a portion of a Section 104 holding
When a portion of an initial Section 104 holding is disposed of, how should CGT be calculated when disposing of the remainder? What is the average price of the remainder? The examples in HS284 are difficult to understand. -
Section 104 shares in an ISA
When calculating the average cost of shares in a section 104 holding, for CGT purposes, should any shares that have been transferred into an ISA be included in the calculation? Or can the shares in the ISA be completely disregarded? In other other words should the average price/cost base only be based on the shares outside of the ISA?