3C Pat. The question stated that he would continue to be a higher tax payer in 2013/14. The only thing I could think of is by delaying the sale a couple of days the capital gains tax would become payable 31/01/15 rather than 31/01/14. Tricky exam and I think the examiners were aware of that. There were far more comments and notes throughout the paper saying you no not need to consider this and that.