A) If I sell share "A" at profit I can sell it even after 3 days from buying it (I would need to declare profit). Then I can re-buy the same share anytime B) If I sell share "B" at loss I can declare loss against my CGT as long as I held it at least for 28 days. Then I cannot re-buy it again for another 4 weeks C) If I bought quantity 10 of share "C" more than a 1 month ago and quantity "5" of share "C" less than 28 days ago then FIFO rule doesn't apply if I sell quantity "5". I need to declare profit on quantity "5" that I bought less than 28 days ago. I cannot declare any loss on same quantity 5 because of the example at point B Am I missing anything? Any other example that needs highlighting? Thank you.