There are different scenarios for different groups If you are an individual and trading (speculative less than 3 yr holdings) the net profit or loss you make on your portfolio after allllll costs needs be included in your income in your tax return - its tax season at the moment and if you doing this now I can guide you into the costs and expenses you are entitled to deduct of your profits to get to net trading income to include in your return - if you making a loss - you can also deduct this against taxable income long term holdings need to be reflected on your balance sheet you declare to the RoR and on liquidation it will attract CGT which you will need to declare
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