CGT shares losses

[daheff]

So I have a question on selling shares that make a loss and re buying for tax loss harvesting.

For context I have some CGT gains this year from share transactions. I also have some shares that have an unrealised loss currently that I would like to offset against my gains.
Per my understanding of rules on selling and re buying, I can't sell shares at a loss and repurchase the same class of shares within four weeks (28 days) and be able to offset the loss.


So my question is what constitutes same class of shares?

For example would selling UK line of Unilever and buying Dutch line constitute the same class?

Or selling pref shares of Volkswagen (eg VOW3) and buying other Volkswagen shares (VOW) count as the same class?

Thanks

 

[jpd]

Shares abd preference shares are quite different

I don't think the place where the shares are traded matters