Hi.
I just thought I'd post this case law up from 2016 which I think demonstrates the need to ensure procedures are preformed in the correct order. This error cost the former shareholder almost £40,000 more in CGT through one oversight. JK Moore vs HMRC 2016.
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Johnny - Owner of an overly-active keyboard.
A man who can read, yet doesn't, is in no way wiser than a man who can't.