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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
, see all updates

Targeted anti-loss buying rule - interaction of FA 2006 legislation with pre-existing losses

In the unlikely event that an identification issue arises in relation to the set off of earlier losses where some are not caught by TCGA92/S184A but others are, then the set off may be effected in the manner most beneficial to the taxpayer.

In cases of doubt please submit your case to Capital Gains Technical Group.