we have a client that has a share portfolio and the frequency of trades is such that this could be considered more than just an individual making an investment. what are the rules that determine whether the profit is covered by TCGA or ITEPA (or similar)?
The client portfolio has increased through a high volume of trading activity in the past year and the question is whether the share sales that derive the profit are all subject to CGT, given the proceeds have been re-invested into new shares
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