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Hello Stuart, I am Keith, one of the experts on Just Answer and pleased to be able to help you with your question.
The bed and breakfast rules preclude a repurchase within a 30 day envelope. You sold 1067 on 6 July and bought back on 12 July. This, as you realise, falls foul of the rule. The bought back shares will be deemed, for CGT purposes, to have been acquired at the 354.2/356.06 not the 2048.65 actually paid. At this stage you may have a CGT liability in the 16/17 tax year. This is taxed at 10% or 20% or a combination of the two rates depending on your income including the gain in the tax year of sale. Any residential property you sell will be taxed at 18% or 28%, ditto.
You have an Annual Exempt Amount (AEA) of 11.1K to offset any gain. The AEA is non cumulative. At this stage I cannot calculate your CGT exposure as you say you bought at 354.2/356.06 and sold at 2124.98. Please verify exactly what you mean by these figures; are they expressed in pounds or pence or what? Sorry to be so pedantic, but it is important. It would be helpful if you set out by date the number of shares bought or sold and the total amount paid or received at each transaction.
Thank you for the clarification.
Your total purchase cost was say 9900 which under the B&B rules stands. You sold 2734 (1667 bought for 5997 and 1067 bought for 3692 total 9689) for 4166K making a capital loss of say 5523. As the B&B rules apply the repurchase price is an irrelevance. The final sale reduces the capital loss to 5523 - 2125 = 3398. This loss can either be used to offset gains in the year carried forward to future years ditto. This is available to set against any gain on the second property if firstly you decide to sell and secondly make a gain.
Thank you for your support.