I thought it was 30 days, and there seem to be various suggestions that this is so, without a definitive statement to that effective. And is that total days or trading days?
As you will read the 30 day qualification rule for Capital Gains Tax exemption does not qualify the type of day. So I assume that working days, weekend days, bank holidays etc. are all "qualification days". I have used bed & breakfasting, however I am not a tax professional.
Dan
Comments
http://www.hmrc.gov.uk/cgt/shares/find-cost.htm
As you will read the 30 day qualification rule for Capital Gains Tax exemption does not qualify the type of day. So I assume that working days, weekend days, bank holidays etc. are all "qualification days". I have used bed & breakfasting, however I am not a tax professional.
Dan