Options and other multi CGT events for 2027

Given the changes to CGT many more shares will have phases where tax treatment or cost base differs. In implementing the new CGT that requires one set of calculations before a date consider if options with the second element of the cost base can be supported in a similar structure. listed options will be a pain point for many in record keeping in an increasingly complex tax system and current navexa work arounds (eg sale at cost base on exercise and a buy for full value) will no longer give a correct CGT outcome. Additionally other cost base adjustments such as return of capital will become more common as companies respond to the new environment, requiring similar support matching a variable cost base across CPI periods.