José Baptista
Joined: 7/14/2022
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RE: Section 104 shares in an ISA
Sorry HMRC admin 19, but I believe your reply to be incorrect. No CGT is payable on share sales inside of a SIPP and therefore they should not form part of any s104 pool. The funds extracted from the SIPP are liable to income tax on withdrawal. Please can you double check your response with a technical officer or inspector.