SORRY THE ABOVE REPLAY WAS SEND INCOMPLETE.. Please see bellow
It is possible that someone else can answer your question using the assumption that you are talking about non-quoted or private shares, which actually from a tax viewpoint is much more enticing. Assuming you are talking about quoted shares and are UK resident:-
I am talking for shares of major Companies (Apple, Facebook, Netflix etc etc) that are listed in New York Stock Exchange, Nasdaq and London Stock Exchange also stocks of ETF's. Resident of UK for tax purposes.
> I...can you offset re-payment (interest & capital) of borrowing debt against if you make any profit invested in shares ?
No. Having said that, if you invest through a family investment company, and the company borrows, yes, with conditions.
It's not from family investment company, nor through wealth management firm, it's typically from individual investor who borrowed loan for solo purpose to invest in shares. So capital and interest cannot of loan cannot be deducted from gains (if you lucky to have any gains). I thought at least interest of loan is deducted from gains (if you lucky to have any gains).
> 2. If you withdraw ... which tax you have to pay Dividend or CGT ?
Irrelevant. You'll pay income tax on interest and dividends and accrued interest whether or not you withdraw it, and same for gains tax. Unless you invest through a tax favoured account.
Income tax on shares sold, from what I am reading it's either CGT or Dividends. Gains are typically made from buying stock lower price and selling in higher price. Companies hardly send any dividends to investors, and if they do, for retail investor that would amount no more then £200.
> 3. Can you offset losses you make from investments against present and future tax years ?
Yes, gains only. You can bring forward unused losses indefinitely.
So it's not 4 years only ?
> 4. If you sell shares and you made profit but you don't withdraw it from broker platform to your account.... do you have to declare this profits or losses while funds are in broker platform ?
Most brokers and private banks in the UK will deliver an annual UK tax certificate containing these figures. I am not sure about 'platforms'. By implication HMRC will get these figures declared to them at some point.
You missed my text - stock is sold and funds are re-invest by buying new shares which might make profit or lose it's value. Funds remains in trading account and you don't withdraw the funds from your broker account.