Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
, see all updates

Targeted anti-gain buying rule - interaction of 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/S184B 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.