John dies on 3 March 2018 . Between 6 April 2017 and 3 March 2018, he has

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John dies on 3 March 2018 . Between 6 April 2017 and 3 March 2018, he has capital gains of £1,200 and capital losses of £15,400. His net gains in recent tax years (and the annual exemption for each year) have been as follows:

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