^ Tax rules are the same for everyone.????
As I understand it. The gentleman in question sold shares and took a loss. He then applied that loss to his tax numbers.
That he bought them back was not question on the tax form.
Unfair? Life is unfair. When I was born how come my parents didn't have more money or shares in BHP or Shell?
In UK education is free. How come some children don't apply themselves and become clever. Fair or unfair.