CGT on gifted stock/share

Hi all, So, I understand that if i gift a stock/share to my wife - I will not be charged CGT for this. However, my question is, if the stock she recieves later rises in value and she sells it for a profit/gain, would she have to pay CGT on this gain or profit (if her gain exceeded her annual free CGT allowance)? Any help appreciated on this, thank you! Ben

Anyone?

Hi Yes. if the value has increased CGT may be due. The purchase price to work out the gain is what you paid for it and any amount over that falls into CGT category. The current annual allowance is £3000 so anything over that you would pay CGT Thank you