Day 4. Capital Gains Tax

D3. Gains and losses on the disposal of shares and securities

a) Outline the matching rules for individuals 
    i) same day
    ii) next 30 days 
    iii) share pool.
b) Compute gains and losses on disposals by individuals.
c) Illustrate the impact of bonus and rights issues on shareholdings.
d) Identify exempt disposals 
    i) gilts
    ii) qualifying corporate bonds (individuals only).