1) Someone discovers a stack of uncertified Krugerrands in grandpa's attic
and decides to sell it. How is CGT calculated on the sale, provided that
no record of the original purchase exists?

2) Are all coins/medals that are certified by legitimate companies like NGC
or PCGS exempt from CGT, even if the certification just states
Brilliant Uncirculated?

3) What is required for a coin to be classified as a collectors item that is
free from CGT?