Restrictions on CGT losses arising from sale of transferred sales

If I transfer company shares to my spouse, and they subsequentially sells them at a loss, is that loss treated in the saw way as if they had brought the shares themselves? In other words, can the loss be used to offset gains against any other sales of their holdings in the same tax year, and carried forward if unused?

Hi,
The answer to your question is:
Yes it is and yes it can
We hope that helps.
Thank you.