Transfer of shares

On 1 Feb 2024, I bought 300 shares of a stock at price 600 on 4 Mar 2024 , my wife bought 100 shares in the same company at the price of 720. I sold 100 shares at the same price on 20 Mar 2024, I transferred 100 shares in the same company (with a value of 750 per share on that day) to my wife. on 5 Apr 2024, my wife sell 140 shares in the same company at a price of 830 on 9 Apr 2024, I buy 100 shares in the same company at price of 870 Q1) my Captial Gain for the year 2023/2024 = 100*120=12000 (not 870 because bed and breakfast is not applicable, right?) Q2) what is the cost (600, the cost I bought the shares in Feb that subsequently transferred to her) or (720 the cost she bought the shares by herself on 4 Mar) to be used to calculate her capital gain on selling the 140 shares at price of 830 on 5 Apr? thanks

Hi Carmen W,
HMRC cannot comment on future events. you won't know the actual cost price until 5 April so we cannot give a price.
See guidance at HS284 Shares and Capital Gains Tax (2023) Updated 6 April 2023
Thank you.