I fit into the first category opening and closing stock - I either have a net loss or taxable profit at the end of the year net losses can be carried forward to later years and losses from other business can be offset against trading profits.
Wash trades on the other hand are always a grey area where investors and CGT are concerned -punters need to get a good accountant if you are making a number of trades per year rather than just be a set a forget investor.
looks like its going to hit my 12c line in the sand today
AVZ chart, page-4051
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