Share Matching + Capital Gains Fed

Simplified example

2014-2015 Purchase 100 Shares of X (Call it A)

2015-2016 Purchase 100 Shares of X (Call it B)

2015-2016 Sell 100 Shares of X

Is the sale matched against Purchase A or B? HMRC package the purchases up as a Section 104 holding, that's fine but going forward into the 2016-2017 tax year are my remaining 100 shares a Group 1 or Group 2 holding?

These are accumulation units so it impacts on the balance between income and capital gains declarations now i'm coming to sell them.

III suggest Group 2 (ie the sale is matched against purchase A) but they've messed up few of my tax vouchers in the past so I don't trust them


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