Bed and spouse approach

Hi - if I sell shares today, gift the proceeds to my spouse, and she buys shares in the same firm tomorrow, is this treated as a new holding by HMRC - ie, it does not "share match" per the 30 day CGT rules? I then settle CGT on the sale, and the CGT "clock" is reset to zero on my wife's new share holding?

Hi David,
Please refer to:
CG13360 - Bed and breakfasting: conditions to be satisfied
Thank you.