CGT Calculation Methodology -- 9 TCA 1997 Rules | QuickCGT

QuickCGT's CGT engine implements all 9 statutory rules from the Taxes Consolidation Act 1997. The engine has passed a 14-point audit and 221 stress tests against real trade data. Rules applied in order: Same-Day Matching (S.580(2)), Forward 4-Week B&B Matching (S.581(1) -- buys within 28 days AFTER a sell), B&B Loss Restriction (S.581(3)), FIFO (S.580), Cross-Year FIFO Ghost Pass, Loss Carry-Forward (S.546), Dual FX Conversion (S.552(1A)), Period 1/2 Split (S.959AQ), EUR 1,270 Personal Exemption (S.601), and Whole-Euro CG1 Rounding. Each disposal shows the exact buy lots matched, FX rates used, indexation relief applied, and the TCA 1997 section governing the calculation.

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