| Example 1 - Basic | Example 2 - Taper Relief | Example 3 - Taper Relief and Change of Status |
| Example 4 - Same Day Trades | Example 5 - Share Restructuring | Example 6 - New Rules for Tax Year 2008 Onwards |
You can test out the following example by copying and pasting the trades into the calculator . The trade format and instructions can be viewed here.
| B | 01/01/2006 | ABB | 10000 | 1.00 | 9.95 | 50.00 |
| B | 01/12/2007 | ABB | 10000 | 1.50 | 9.95 | 75.00 |
| S | 05/05/2009 | ABB | 15000 | 2.00 | 9.95 | 0.00 |
When the sell is encountered in the 08-09 tax year all previous buy trades are merged, or pooled, into a "section 104" holding.
