Try the following sample using your figures (I get -4600.96925152307 )
Code:
Sub DecimalPlaceIssues()
Dim costbasisunitprice As Double
Dim CurrentPrice As Double
Dim TradeAmt As Double
Dim TradeTax As Double
costbasisunitprice = 12.38
CurrentPrice = 11.49
TradeAmt = 59399.03
'
'(CurrentPrice - costbasisunitprice) * (TradeAmt / CurrentPrice) = 4600.97'
'
'The answer I get with my code = 4600.77
myCode:
[TradeTax] = ([CurrentPrice] - [costbasisunitprice]) * ([TradeAmt] / [CurrentPrice])
Debug.Print TradeTax
End Sub