CGT Loss on an investment in a quoted co that delists/liquidates?

[steve234]

A few years ago I invested an amount in Betex Group Plc (in a normal trading account so not in an ISA or any other tax wrapper) through Hargreaves Lansdown. It was unsuccessful and ended up delisting but continued to exist. I believe a couple of years ago it went into liquidation. If so

1)am I now able to claim CGT tax relief on this investment ?
2) if yes , what do I need to do as proof to claim the CGT loss e.g. statement from Hargreaves Lansdown as proof of holding (as I didnt have a share certificate) and proof of liquidation (??)
3) is there any time limit which I should have done this??

Any help much appreciated

Any advice much appreciated

[SteLacca]

I assume that the investment was by way of share purchase. If the shares have now become of negligible value then you may be able to make a negligible value claim, which will create a loss that is available to set off against general income (not just against gains). More information at https://www.gov.uk/government/publicati ... anies-2016