FIFO vs Pooling — Why UK Tax Rules Don’t Work Like US Rules
A clear comparison of FIFO (US) vs Section 104 pooling (UK) for calculating capital gains tax on shares. Why using the wrong method produces incorrect results.
Excess Reportable Income (ERI) — What UK ETF Investors Need to Know
What Excess Reportable Income means for UK investors holding offshore ETFs like VWRL, VUSA, and VFEM. How ERI affects your Section 104 pool.
Stock Splits and UK Capital Gains Tax — How to Adjust Your Section 104 Pool
How stock splits affect your UK Capital Gains Tax calculation. A split is not a disposal — here’s how to adjust your Section 104 pool correctly.
How to Calculate CGT Across Multiple UK Brokers
How to calculate UK Capital Gains Tax when you trade the same shares across multiple brokers. Section 104 pools span all accounts.
How to Calculate UK Capital Gains Tax on Shares — The Complete 2025/26 Guide
Step-by-step guide to calculating UK Capital Gains Tax on shares for 2025/26. Covers HMRC share matching rules, Section 104 pools, the 30-day bed & breakfast rule, and SA108 filing.