[
 {
  "name": "HMRC CG51590 example: 30-day match gains 60, then the pool costs 2,200 of 2,500 shares at 3,256",
  "args": [
   [
    {
     "date": "2006-04-15",
     "kind": "buy",
     "quantity": 1000,
     "amount": {
      "minor": 130000,
      "currency": "GBP"
     }
    },
    {
     "date": "2006-08-04",
     "kind": "buy",
     "quantity": 1000,
     "amount": {
      "minor": 145000,
      "currency": "GBP"
     }
    },
    {
     "date": "2007-01-19",
     "kind": "buy",
     "quantity": 500,
     "amount": {
      "minor": 95000,
      "currency": "GBP"
     }
    },
    {
     "date": "2010-03-16",
     "kind": "sell",
     "quantity": 2000,
     "amount": {
      "minor": 685000,
      "currency": "GBP"
     }
    },
    {
     "date": "2010-04-07",
     "kind": "buy",
     "quantity": 2000,
     "amount": {
      "minor": 679000,
      "currency": "GBP"
     }
    },
    {
     "date": "2010-12-10",
     "kind": "sell",
     "quantity": 2200,
     "amount": {
      "minor": 770000,
      "currency": "GBP"
     }
    }
   ]
  ],
  "expect": {
   "disposals": [
    {
     "date": "2010-03-16",
     "quantity": 2000,
     "proceeds": {
      "minor": 685000,
      "currency": "GBP"
     },
     "allowableCost": {
      "minor": 679000,
      "currency": "GBP"
     },
     "gain": {
      "minor": 6000,
      "currency": "GBP"
     },
     "matches": [
      {
       "rule": "bed-and-breakfast",
       "acquisitionDate": "2010-04-07",
       "quantity": 2000,
       "proceeds": {
        "minor": 685000,
        "currency": "GBP"
       },
       "cost": {
        "minor": 679000,
        "currency": "GBP"
       },
       "gain": {
        "minor": 6000,
        "currency": "GBP"
       }
      }
     ]
    },
    {
     "date": "2010-12-10",
     "quantity": 2200,
     "proceeds": {
      "minor": 770000,
      "currency": "GBP"
     },
     "allowableCost": {
      "minor": 325600,
      "currency": "GBP"
     },
     "gain": {
      "minor": 444400,
      "currency": "GBP"
     },
     "matches": [
      {
       "rule": "section-104",
       "acquisitionDate": null,
       "quantity": 2200,
       "proceeds": {
        "minor": 770000,
        "currency": "GBP"
       },
       "cost": {
        "minor": 325600,
        "currency": "GBP"
       },
       "gain": {
        "minor": 444400,
        "currency": "GBP"
       }
      }
     ]
    }
   ],
   "poolQuantity": 300,
   "poolCost": {
    "minor": 44400,
    "currency": "GBP"
   }
  }
 },
 {
  "name": "HMRC HS284 example 2: 500 matched with shares bought 12 days later at a 100 loss, 3,500 from the pool",
  "args": [
   [
    {
     "date": "2020-01-10",
     "kind": "buy",
     "quantity": 9500,
     "amount": {
      "minor": 950000,
      "currency": "GBP"
     }
    },
    {
     "date": "2024-08-30",
     "kind": "sell",
     "quantity": 4000,
     "amount": {
      "minor": 600000,
      "currency": "GBP"
     }
    },
    {
     "date": "2024-09-11",
     "kind": "buy",
     "quantity": 500,
     "amount": {
      "minor": 85000,
      "currency": "GBP"
     }
    }
   ]
  ],
  "expect": {
   "disposals": [
    {
     "date": "2024-08-30",
     "quantity": 4000,
     "proceeds": {
      "minor": 600000,
      "currency": "GBP"
     },
     "allowableCost": {
      "minor": 435000,
      "currency": "GBP"
     },
     "gain": {
      "minor": 165000,
      "currency": "GBP"
     },
     "matches": [
      {
       "rule": "bed-and-breakfast",
       "acquisitionDate": "2024-09-11",
       "quantity": 500,
       "proceeds": {
        "minor": 75000,
        "currency": "GBP"
       },
       "cost": {
        "minor": 85000,
        "currency": "GBP"
       },
       "gain": {
        "minor": -10000,
        "currency": "GBP"
       }
      },
      {
       "rule": "section-104",
       "acquisitionDate": null,
       "quantity": 3500,
       "proceeds": {
        "minor": 525000,
        "currency": "GBP"
       },
       "cost": {
        "minor": 350000,
        "currency": "GBP"
       },
       "gain": {
        "minor": 175000,
        "currency": "GBP"
       }
      }
     ]
    }
   ],
   "poolQuantity": 6000,
   "poolCost": {
    "minor": 600000,
    "currency": "GBP"
   }
  }
 },
 {
  "name": "same-day purchase is matched before the pool, and the day's sales are one disposal",
  "args": [
   [
    {
     "date": "2020-01-01",
     "kind": "buy",
     "quantity": 1000,
     "amount": {
      "minor": 100000,
      "currency": "GBP"
     }
    },
    {
     "date": "2021-05-10",
     "kind": "sell",
     "quantity": 200,
     "amount": {
      "minor": 40000,
      "currency": "GBP"
     }
    },
    {
     "date": "2021-05-10",
     "kind": "buy",
     "quantity": 200,
     "amount": {
      "minor": 30000,
      "currency": "GBP"
     }
    },
    {
     "date": "2021-05-10",
     "kind": "sell",
     "quantity": 300,
     "amount": {
      "minor": 60000,
      "currency": "GBP"
     }
    }
   ]
  ],
  "expect": {
   "disposals": [
    {
     "date": "2021-05-10",
     "quantity": 500,
     "proceeds": {
      "minor": 100000,
      "currency": "GBP"
     },
     "allowableCost": {
      "minor": 60000,
      "currency": "GBP"
     },
     "gain": {
      "minor": 40000,
      "currency": "GBP"
     },
     "matches": [
      {
       "rule": "same-day",
       "acquisitionDate": "2021-05-10",
       "quantity": 200,
       "proceeds": {
        "minor": 40000,
        "currency": "GBP"
       },
       "cost": {
        "minor": 30000,
        "currency": "GBP"
       },
       "gain": {
        "minor": 10000,
        "currency": "GBP"
       }
      },
      {
       "rule": "section-104",
       "acquisitionDate": null,
       "quantity": 300,
       "proceeds": {
        "minor": 60000,
        "currency": "GBP"
       },
       "cost": {
        "minor": 30000,
        "currency": "GBP"
       },
       "gain": {
        "minor": 30000,
        "currency": "GBP"
       }
      }
     ]
    }
   ],
   "poolQuantity": 700,
   "poolCost": {
    "minor": 70000,
    "currency": "GBP"
   }
  }
 },
 {
  "name": "a purchase on day 30 after the sale is matched",
  "args": [
   [
    {
     "date": "2021-01-01",
     "kind": "buy",
     "quantity": 100,
     "amount": {
      "minor": 10000,
      "currency": "GBP"
     }
    },
    {
     "date": "2022-06-01",
     "kind": "sell",
     "quantity": 100,
     "amount": {
      "minor": 20000,
      "currency": "GBP"
     }
    },
    {
     "date": "2022-07-01",
     "kind": "buy",
     "quantity": 100,
     "amount": {
      "minor": 15000,
      "currency": "GBP"
     }
    }
   ]
  ],
  "expect": {
   "disposals": [
    {
     "date": "2022-06-01",
     "quantity": 100,
     "proceeds": {
      "minor": 20000,
      "currency": "GBP"
     },
     "allowableCost": {
      "minor": 15000,
      "currency": "GBP"
     },
     "gain": {
      "minor": 5000,
      "currency": "GBP"
     },
     "matches": [
      {
       "rule": "bed-and-breakfast",
       "acquisitionDate": "2022-07-01",
       "quantity": 100,
       "proceeds": {
        "minor": 20000,
        "currency": "GBP"
       },
       "cost": {
        "minor": 15000,
        "currency": "GBP"
       },
       "gain": {
        "minor": 5000,
        "currency": "GBP"
       }
      }
     ]
    }
   ],
   "poolQuantity": 100,
   "poolCost": {
    "minor": 10000,
    "currency": "GBP"
   }
  }
 },
 {
  "name": "a purchase on day 31 after the sale goes to the pool instead",
  "args": [
   [
    {
     "date": "2021-01-01",
     "kind": "buy",
     "quantity": 100,
     "amount": {
      "minor": 10000,
      "currency": "GBP"
     }
    },
    {
     "date": "2022-06-01",
     "kind": "sell",
     "quantity": 100,
     "amount": {
      "minor": 20000,
      "currency": "GBP"
     }
    },
    {
     "date": "2022-07-02",
     "kind": "buy",
     "quantity": 100,
     "amount": {
      "minor": 15000,
      "currency": "GBP"
     }
    }
   ]
  ],
  "expect": {
   "disposals": [
    {
     "date": "2022-06-01",
     "quantity": 100,
     "proceeds": {
      "minor": 20000,
      "currency": "GBP"
     },
     "allowableCost": {
      "minor": 10000,
      "currency": "GBP"
     },
     "gain": {
      "minor": 10000,
      "currency": "GBP"
     },
     "matches": [
      {
       "rule": "section-104",
       "acquisitionDate": null,
       "quantity": 100,
       "proceeds": {
        "minor": 20000,
        "currency": "GBP"
       },
       "cost": {
        "minor": 10000,
        "currency": "GBP"
       },
       "gain": {
        "minor": 10000,
        "currency": "GBP"
       }
      }
     ]
    }
   ],
   "poolQuantity": 100,
   "poolCost": {
    "minor": 15000,
    "currency": "GBP"
   }
  }
 },
 {
  "name": "a purchase before the sale is never bed-and-breakfast: it joins the pool at average cost",
  "args": [
   [
    {
     "date": "2021-01-01",
     "kind": "buy",
     "quantity": 100,
     "amount": {
      "minor": 10000,
      "currency": "GBP"
     }
    },
    {
     "date": "2022-05-20",
     "kind": "buy",
     "quantity": 100,
     "amount": {
      "minor": 30000,
      "currency": "GBP"
     }
    },
    {
     "date": "2022-06-01",
     "kind": "sell",
     "quantity": 100,
     "amount": {
      "minor": 25000,
      "currency": "GBP"
     }
    }
   ]
  ],
  "expect": {
   "disposals": [
    {
     "date": "2022-06-01",
     "quantity": 100,
     "proceeds": {
      "minor": 25000,
      "currency": "GBP"
     },
     "allowableCost": {
      "minor": 20000,
      "currency": "GBP"
     },
     "gain": {
      "minor": 5000,
      "currency": "GBP"
     },
     "matches": [
      {
       "rule": "section-104",
       "acquisitionDate": null,
       "quantity": 100,
       "proceeds": {
        "minor": 25000,
        "currency": "GBP"
       },
       "cost": {
        "minor": 20000,
        "currency": "GBP"
       },
       "gain": {
        "minor": 5000,
        "currency": "GBP"
       }
      }
     ]
    }
   ],
   "poolQuantity": 100,
   "poolCost": {
    "minor": 20000,
    "currency": "GBP"
   }
  }
 },
 {
  "name": "the earlier disposal takes the later purchase first (s106A(5)); a pool-first reading gets both wrong",
  "args": [
   [
    {
     "date": "2019-01-01",
     "kind": "buy",
     "quantity": 1000,
     "amount": {
      "minor": 100000,
      "currency": "GBP"
     }
    },
    {
     "date": "2023-03-01",
     "kind": "sell",
     "quantity": 300,
     "amount": {
      "minor": 60000,
      "currency": "GBP"
     }
    },
    {
     "date": "2023-03-10",
     "kind": "sell",
     "quantity": 300,
     "amount": {
      "minor": 60000,
      "currency": "GBP"
     }
    },
    {
     "date": "2023-03-20",
     "kind": "buy",
     "quantity": 400,
     "amount": {
      "minor": 100000,
      "currency": "GBP"
     }
    }
   ]
  ],
  "expect": {
   "disposals": [
    {
     "date": "2023-03-01",
     "quantity": 300,
     "proceeds": {
      "minor": 60000,
      "currency": "GBP"
     },
     "allowableCost": {
      "minor": 75000,
      "currency": "GBP"
     },
     "gain": {
      "minor": -15000,
      "currency": "GBP"
     },
     "matches": [
      {
       "rule": "bed-and-breakfast",
       "acquisitionDate": "2023-03-20",
       "quantity": 300,
       "proceeds": {
        "minor": 60000,
        "currency": "GBP"
       },
       "cost": {
        "minor": 75000,
        "currency": "GBP"
       },
       "gain": {
        "minor": -15000,
        "currency": "GBP"
       }
      }
     ]
    },
    {
     "date": "2023-03-10",
     "quantity": 300,
     "proceeds": {
      "minor": 60000,
      "currency": "GBP"
     },
     "allowableCost": {
      "minor": 45000,
      "currency": "GBP"
     },
     "gain": {
      "minor": 15000,
      "currency": "GBP"
     },
     "matches": [
      {
       "rule": "bed-and-breakfast",
       "acquisitionDate": "2023-03-20",
       "quantity": 100,
       "proceeds": {
        "minor": 20000,
        "currency": "GBP"
       },
       "cost": {
        "minor": 25000,
        "currency": "GBP"
       },
       "gain": {
        "minor": -5000,
        "currency": "GBP"
       }
      },
      {
       "rule": "section-104",
       "acquisitionDate": null,
       "quantity": 200,
       "proceeds": {
        "minor": 40000,
        "currency": "GBP"
       },
       "cost": {
        "minor": 20000,
        "currency": "GBP"
       },
       "gain": {
        "minor": 20000,
        "currency": "GBP"
       }
      }
     ]
    }
   ],
   "poolQuantity": 800,
   "poolCost": {
    "minor": 80000,
    "currency": "GBP"
   }
  }
 },
 {
  "name": "a same-day match outranks a 30-day match for an earlier sale",
  "args": [
   [
    {
     "date": "2018-01-01",
     "kind": "buy",
     "quantity": 500,
     "amount": {
      "minor": 50000,
      "currency": "GBP"
     }
    },
    {
     "date": "2023-05-01",
     "kind": "sell",
     "quantity": 100,
     "amount": {
      "minor": 20000,
      "currency": "GBP"
     }
    },
    {
     "date": "2023-05-10",
     "kind": "buy",
     "quantity": 100,
     "amount": {
      "minor": 15000,
      "currency": "GBP"
     }
    },
    {
     "date": "2023-05-10",
     "kind": "sell",
     "quantity": 100,
     "amount": {
      "minor": 18000,
      "currency": "GBP"
     }
    }
   ]
  ],
  "expect": {
   "disposals": [
    {
     "date": "2023-05-01",
     "quantity": 100,
     "proceeds": {
      "minor": 20000,
      "currency": "GBP"
     },
     "allowableCost": {
      "minor": 10000,
      "currency": "GBP"
     },
     "gain": {
      "minor": 10000,
      "currency": "GBP"
     },
     "matches": [
      {
       "rule": "section-104",
       "acquisitionDate": null,
       "quantity": 100,
       "proceeds": {
        "minor": 20000,
        "currency": "GBP"
       },
       "cost": {
        "minor": 10000,
        "currency": "GBP"
       },
       "gain": {
        "minor": 10000,
        "currency": "GBP"
       }
      }
     ]
    },
    {
     "date": "2023-05-10",
     "quantity": 100,
     "proceeds": {
      "minor": 18000,
      "currency": "GBP"
     },
     "allowableCost": {
      "minor": 15000,
      "currency": "GBP"
     },
     "gain": {
      "minor": 3000,
      "currency": "GBP"
     },
     "matches": [
      {
       "rule": "same-day",
       "acquisitionDate": "2023-05-10",
       "quantity": 100,
       "proceeds": {
        "minor": 18000,
        "currency": "GBP"
       },
       "cost": {
        "minor": 15000,
        "currency": "GBP"
       },
       "gain": {
        "minor": 3000,
        "currency": "GBP"
       }
      }
     ]
    }
   ],
   "poolQuantity": 400,
   "poolCost": {
    "minor": 40000,
    "currency": "GBP"
   }
  }
 },
 {
  "name": "pool cost is apportioned to the penny, half-up, and the pool keeps the remainder",
  "args": [
   [
    {
     "date": "2019-01-01",
     "kind": "buy",
     "quantity": 3,
     "amount": {
      "minor": 1000,
      "currency": "GBP"
     }
    },
    {
     "date": "2020-01-01",
     "kind": "sell",
     "quantity": 1,
     "amount": {
      "minor": 500,
      "currency": "GBP"
     }
    },
    {
     "date": "2020-02-01",
     "kind": "sell",
     "quantity": 1,
     "amount": {
      "minor": 500,
      "currency": "GBP"
     }
    }
   ]
  ],
  "expect": {
   "disposals": [
    {
     "date": "2020-01-01",
     "quantity": 1,
     "proceeds": {
      "minor": 500,
      "currency": "GBP"
     },
     "allowableCost": {
      "minor": 333,
      "currency": "GBP"
     },
     "gain": {
      "minor": 167,
      "currency": "GBP"
     },
     "matches": [
      {
       "rule": "section-104",
       "acquisitionDate": null,
       "quantity": 1,
       "proceeds": {
        "minor": 500,
        "currency": "GBP"
       },
       "cost": {
        "minor": 333,
        "currency": "GBP"
       },
       "gain": {
        "minor": 167,
        "currency": "GBP"
       }
      }
     ]
    },
    {
     "date": "2020-02-01",
     "quantity": 1,
     "proceeds": {
      "minor": 500,
      "currency": "GBP"
     },
     "allowableCost": {
      "minor": 334,
      "currency": "GBP"
     },
     "gain": {
      "minor": 166,
      "currency": "GBP"
     },
     "matches": [
      {
       "rule": "section-104",
       "acquisitionDate": null,
       "quantity": 1,
       "proceeds": {
        "minor": 500,
        "currency": "GBP"
       },
       "cost": {
        "minor": 334,
        "currency": "GBP"
       },
       "gain": {
        "minor": 166,
        "currency": "GBP"
       }
      }
     ]
    }
   ],
   "poolQuantity": 1,
   "poolCost": {
    "minor": 333,
    "currency": "GBP"
   }
  }
 },
 {
  "name": "proceeds are apportioned across matches by shares, the last match taking the remainder",
  "args": [
   [
    {
     "date": "2019-01-01",
     "kind": "buy",
     "quantity": 2,
     "amount": {
      "minor": 900,
      "currency": "GBP"
     }
    },
    {
     "date": "2020-03-03",
     "kind": "buy",
     "quantity": 1,
     "amount": {
      "minor": 400,
      "currency": "GBP"
     }
    },
    {
     "date": "2020-03-03",
     "kind": "sell",
     "quantity": 3,
     "amount": {
      "minor": 1000,
      "currency": "GBP"
     }
    }
   ]
  ],
  "expect": {
   "disposals": [
    {
     "date": "2020-03-03",
     "quantity": 3,
     "proceeds": {
      "minor": 1000,
      "currency": "GBP"
     },
     "allowableCost": {
      "minor": 1300,
      "currency": "GBP"
     },
     "gain": {
      "minor": -300,
      "currency": "GBP"
     },
     "matches": [
      {
       "rule": "same-day",
       "acquisitionDate": "2020-03-03",
       "quantity": 1,
       "proceeds": {
        "minor": 333,
        "currency": "GBP"
       },
       "cost": {
        "minor": 400,
        "currency": "GBP"
       },
       "gain": {
        "minor": -67,
        "currency": "GBP"
       }
      },
      {
       "rule": "section-104",
       "acquisitionDate": null,
       "quantity": 2,
       "proceeds": {
        "minor": 667,
        "currency": "GBP"
       },
       "cost": {
        "minor": 900,
        "currency": "GBP"
       },
       "gain": {
        "minor": -233,
        "currency": "GBP"
       }
      }
     ]
    }
   ],
   "poolQuantity": 0,
   "poolCost": {
    "minor": 0,
    "currency": "GBP"
   }
  }
 },
 {
  "name": "selling the whole holding at a loss empties the pool",
  "args": [
   [
    {
     "date": "2015-06-01",
     "kind": "buy",
     "quantity": 250,
     "amount": {
      "minor": 500000,
      "currency": "GBP"
     }
    },
    {
     "date": "2016-06-01",
     "kind": "buy",
     "quantity": 250,
     "amount": {
      "minor": 300000,
      "currency": "GBP"
     }
    },
    {
     "date": "2024-11-01",
     "kind": "sell",
     "quantity": 500,
     "amount": {
      "minor": 650000,
      "currency": "GBP"
     }
    }
   ]
  ],
  "expect": {
   "disposals": [
    {
     "date": "2024-11-01",
     "quantity": 500,
     "proceeds": {
      "minor": 650000,
      "currency": "GBP"
     },
     "allowableCost": {
      "minor": 800000,
      "currency": "GBP"
     },
     "gain": {
      "minor": -150000,
      "currency": "GBP"
     },
     "matches": [
      {
       "rule": "section-104",
       "acquisitionDate": null,
       "quantity": 500,
       "proceeds": {
        "minor": 650000,
        "currency": "GBP"
       },
       "cost": {
        "minor": 800000,
        "currency": "GBP"
       },
       "gain": {
        "minor": -150000,
        "currency": "GBP"
       }
      }
     ]
    }
   ],
   "poolQuantity": 0,
   "poolCost": {
    "minor": 0,
    "currency": "GBP"
   }
  }
 },
 {
  "name": "no transactions: no disposals and an empty pool",
  "args": [
   []
  ],
  "expect": {
   "disposals": [],
   "poolQuantity": 0,
   "poolCost": {
    "minor": 0,
    "currency": "GBP"
   }
  }
 },
 {
  "name": "purchases only build the pool, whenever they were made",
  "args": [
   [
    {
     "date": "1990-01-01",
     "kind": "buy",
     "quantity": 10,
     "amount": {
      "minor": 1234,
      "currency": "GBP"
     }
    },
    {
     "date": "2025-01-01",
     "kind": "buy",
     "quantity": 5,
     "amount": {
      "minor": 5000,
      "currency": "GBP"
     }
    }
   ]
  ],
  "expect": {
   "disposals": [],
   "poolQuantity": 15,
   "poolCost": {
    "minor": 6234,
    "currency": "GBP"
   }
  }
 },
 {
  "name": "a purchase partly matched by bed-and-breakfast puts only its remainder into the pool",
  "args": [
   [
    {
     "date": "2021-01-01",
     "kind": "buy",
     "quantity": 100,
     "amount": {
      "minor": 10000,
      "currency": "GBP"
     }
    },
    {
     "date": "2022-06-01",
     "kind": "sell",
     "quantity": 40,
     "amount": {
      "minor": 8000,
      "currency": "GBP"
     }
    },
    {
     "date": "2022-06-15",
     "kind": "buy",
     "quantity": 100,
     "amount": {
      "minor": 30000,
      "currency": "GBP"
     }
    },
    {
     "date": "2022-09-01",
     "kind": "sell",
     "quantity": 100,
     "amount": {
      "minor": 25000,
      "currency": "GBP"
     }
    }
   ]
  ],
  "expect": {
   "disposals": [
    {
     "date": "2022-06-01",
     "quantity": 40,
     "proceeds": {
      "minor": 8000,
      "currency": "GBP"
     },
     "allowableCost": {
      "minor": 12000,
      "currency": "GBP"
     },
     "gain": {
      "minor": -4000,
      "currency": "GBP"
     },
     "matches": [
      {
       "rule": "bed-and-breakfast",
       "acquisitionDate": "2022-06-15",
       "quantity": 40,
       "proceeds": {
        "minor": 8000,
        "currency": "GBP"
       },
       "cost": {
        "minor": 12000,
        "currency": "GBP"
       },
       "gain": {
        "minor": -4000,
        "currency": "GBP"
       }
      }
     ]
    },
    {
     "date": "2022-09-01",
     "quantity": 100,
     "proceeds": {
      "minor": 25000,
      "currency": "GBP"
     },
     "allowableCost": {
      "minor": 17500,
      "currency": "GBP"
     },
     "gain": {
      "minor": 7500,
      "currency": "GBP"
     },
     "matches": [
      {
       "rule": "section-104",
       "acquisitionDate": null,
       "quantity": 100,
       "proceeds": {
        "minor": 25000,
        "currency": "GBP"
       },
       "cost": {
        "minor": 17500,
        "currency": "GBP"
       },
       "gain": {
        "minor": 7500,
        "currency": "GBP"
       }
      }
     ]
    }
   ],
   "poolQuantity": 60,
   "poolCost": {
    "minor": 10500,
    "currency": "GBP"
   }
  }
 },
 {
  "name": "selling more than is held is refused",
  "args": [
   [
    {
     "date": "2021-01-01",
     "kind": "buy",
     "quantity": 100,
     "amount": {
      "minor": 10000,
      "currency": "GBP"
     }
    },
    {
     "date": "2022-01-01",
     "kind": "sell",
     "quantity": 101,
     "amount": {
      "minor": 20000,
      "currency": "GBP"
     }
    }
   ]
  ],
  "expectError": "cannot sell more shares than are held"
 },
 {
  "name": "a sale covered only by a later purchase (a short sale) is refused",
  "args": [
   [
    {
     "date": "2022-01-01",
     "kind": "sell",
     "quantity": 10,
     "amount": {
      "minor": 2000,
      "currency": "GBP"
     }
    },
    {
     "date": "2022-01-05",
     "kind": "buy",
     "quantity": 10,
     "amount": {
      "minor": 1500,
      "currency": "GBP"
     }
    }
   ]
  ],
  "expectError": "cannot sell more shares than are held"
 },
 {
  "name": "disposals before 6 April 2008 are refused",
  "args": [
   [
    {
     "date": "2007-01-01",
     "kind": "buy",
     "quantity": 10,
     "amount": {
      "minor": 1000,
      "currency": "GBP"
     }
    },
    {
     "date": "2008-04-05",
     "kind": "sell",
     "quantity": 10,
     "amount": {
      "minor": 2000,
      "currency": "GBP"
     }
    }
   ]
  ],
  "expectError": "disposals before 2008-04-06 follow earlier identification rules"
 },
 {
  "name": "transactions out of date order are refused",
  "args": [
   [
    {
     "date": "2021-02-01",
     "kind": "buy",
     "quantity": 10,
     "amount": {
      "minor": 1000,
      "currency": "GBP"
     }
    },
    {
     "date": "2021-01-01",
     "kind": "buy",
     "quantity": 10,
     "amount": {
      "minor": 1000,
      "currency": "GBP"
     }
    }
   ]
  ],
  "expectError": "transactions must be in date order"
 },
 {
  "name": "amounts must be in sterling",
  "args": [
   [
    {
     "date": "2021-01-01",
     "kind": "buy",
     "quantity": 10,
     "amount": {
      "minor": 1000,
      "currency": "USD"
     }
    }
   ]
  ],
  "expectError": "amounts must be in GBP"
 },
 {
  "name": "a fractional quantity is refused",
  "args": [
   [
    {
     "date": "2021-01-01",
     "kind": "buy",
     "quantity": 2.5,
     "amount": {
      "minor": 1000,
      "currency": "GBP"
     }
    }
   ]
  ],
  "expectError": "quantity must be a whole number greater than zero"
 },
 {
  "name": "a zero quantity is refused",
  "args": [
   [
    {
     "date": "2021-01-01",
     "kind": "buy",
     "quantity": 0,
     "amount": {
      "minor": 1000,
      "currency": "GBP"
     }
    }
   ]
  ],
  "expectError": "quantity must be a whole number greater than zero"
 },
 {
  "name": "a negative amount is refused",
  "args": [
   [
    {
     "date": "2021-01-01",
     "kind": "buy",
     "quantity": 10,
     "amount": {
      "minor": -1,
      "currency": "GBP"
     }
    }
   ]
  ],
  "expectError": "amount must be a whole number of pence, not negative"
 },
 {
  "name": "an unknown kind is refused",
  "args": [
   [
    {
     "date": "2021-01-01",
     "kind": "gift",
     "quantity": 10,
     "amount": {
      "minor": 1000,
      "currency": "GBP"
     }
    }
   ]
  ],
  "expectError": "kind must be buy or sell"
 }
]