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please confirm the calculation on sale of a agriculture land overseas. 1. calculate the pound value for purchase (including the expense like stamp+brokerage+registration fee+advocate fee) 2. calculate the pound value for sale (including the expense like brokerage) 3. Gain/Loss = Sale - Purchase 4a. If Gain then pay the tax in the country of sale (lets say 20%) and what is the %age CGT will be applied on the gain if the person is lower bracket income? 4b. If Loss then record note the loss and if any future gain then it could be offset the loss with the gain in future (within 4 years); Should this loss and gain be notified together in the tax year when this happens? Please answer the question 4a and 4b