CGT on shares, page-37

Thanks for the reply. RE: A trader holding shares as an investment and as trading stock and obtaining the CGT discount for the investments.

It seems to me that any claim would be treated as a scheme to avoid tax. The claim has to be more than logical.

I can only think of one example and that is a trader inheriting shares. After all by definition, all shares up for this discussion have been owned more than 12 months. What is the differentiating factor for the trader to enjoy the discount rules for an investment?






Otherwise any