Shares in Dissolved Company

[Stats]

This must affect other investors:

My nominee broker told me in 2014 that a shareholding had been removed from my portfolio, explaining simply that they had become of no value but that HMRC had not yet listed them as of "negligible value". I duly used the route of selling them privately for £1 and reported the loss on my CGT return.

HMRC now dispute the loss on the basis that I should have been aware (although the nominee stockbroker said nothing) that the company had been dissolved 2 years earlier and, for that reason, the the loss is dis-allowable.

Any thoughts ?

[RMC]

Report the loss as taking place 2 years earlier. It can be either set off against capital gains you've made then or gains made up to 4 years from the end of the tax year in question (probably 5.4.2020).