Dave had transactions in the shares of Bungle Ltd as shown below:
£
20.9.96
Purchase 3,000 shares
Cost
19,570
24.1.13
Sold 1,500 shares Proceeds
22,000
15.2.13
Purchase 500 shares
11,500
What is the amount of chargeable gain after any allowable loss for Dave in 2012/13?
The matching rules apply so the 500 shares purchased on 15 February 2013 are matched with the shares sold on 24 January 2013 (next 30 days rule), the balance with the shares in the s.104 pool.
(i) 15.2.13
Proceeds 500/1,500 x £22,000
Less: cost
Gain
(ii) Share Pool
Proceeds 1,000 /1,500 x £22,000
Less: cost (W)
Net loss: £((4,167) + 8,144) = £3,977 gain
Working
Share Pool
24.1.13 Disposal
c/f
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