I have recently sold a stock that I held for less than 12 months making a capital gain. I have now realised I have made a mistake and would like to buy back into that stock. It has been 3 weeks since I sold out of the stock and would now like to buy back into the same stock. Would I be liable for capital gains if I buy back into the company? E.g I bought the stock for $100 x 50 shares sold for $200 x 25 shares within 12 months. I rebuy 25 Shares @ $200 (or close to this price).