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Application of share matching rules

structured-cpd

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Application of share matching rules

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Key Takeaways

  • Gain a high-level understanding of the share-matching rules
  • Understand that share-matching only applies to disposals and purchases of shares in the same tax wrapper
  • Understand our example of a pension contribution mitigating investment losses
  • Learn how the share matching rules are applied
  • Understand how capital gains tax relates to the disposal of shares or funds
  • Understand the planning implications of the share matching rules
  • April 2021
  • 35mins
  • structured CPD
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Pre-retirement planning

Application of share matching rules

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structured CPD

Not bed and breakfast – bed and pension

We explore how the share matching rules eliminated the bed and breakfast capital gains tax planning advantage
1
2021-04-15 05:30:00
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unstructured CPD

Share matching rules

A summary of the share matching rules and how they eliminated the “bed and breakfast” CGT planning advantage
2
2019-10-30 05:35:00
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12 April 2021
Application of share matching rules
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Application of share matching rules

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