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Thank you. If I understand correctly, you are stating that the 'execution' date is the same as the unconditional contract and/or transaction date? In which case, in my example above, an execution date of the 5th would result in CGT exposure in the 21/22 year I believe?
I seek definitive confirmation that the execution date for share sales is that used for CGT (and indeed potential knock-on personal tax) accounting purpose.
Specifically, would shares sold with an execution date of 5th April 2022 and settlement date of 7th be deemed to fall in the 21/22 fiscal year notwithstanding the settlement date being in the 22/23 fiscal year? Thank you.