Items allowable against CGT on equities

dub_nerd

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I know when I am calculating the gain on a stock I use the purchase and selling price including any commissions, transaction fees, stamp duty, currency conversion costs, etc.

What about overheads not directly associated with an individual transaction -- I am thinking of account maintenance fees, inactivity charges, share custody fees etc. Are any of these allowable against gains, and how would they be apportioned?
 
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