He declared
an unrealised capital gain on the shares, and appointed a tax representative in France and provided a bank guarantee to benefit from a suspension of payment of the tax payable on that capital according to French law.
You can see financial year wise details of your realised as well as
unrealised capital gains.
9 — Long Term Capital Gains (unrealised) This table lists
any unrealised capital gains on shares held for more than 12 months (as at the report date).
A scheme of concern involves causing an asset (with large
unrealised capital gains) to form part of a fund's segregated current pension asset pool before the pre-commencement period, and then causing it to revert to accumulation phase during the pre-commencement period by making the choice; the question will then be the purposes for which these steps were undertaken.
Trustees may not be inclined to choose CGT relief for assets with
unrealised capital losses, [46] but it is conceivable that in some situations they might.