I am completing a 2017 tax return for an estate which made a chargeable gain on a residential property and losses on shares. With the differing CGT rates, the 2017 form has two separate sections, one for residential property gains and losses and one for other gains and losses. There is nowhere on the form to deduct losses on shares from gains on residential property. Is it no longer permissible to do this or is it a glitch with the form?
Blandy & Blandy LLP