Capital Gains and Interest tax

Hi, I'm planning to transfer certain amount money to my wife from my oversea bank account, let say GBP$100,000, and she will get the interest from the oversea bank in coming year. so i would like to clarify, 1. is there any capital gain tax we need to pay when transfer money between me and my wife? and we are living together in UK. 2. how about the "Interest" she earn from this "$GBP100,000" in coming year ? is me to pay for the tax for this "interest" or my wife?

Hi DLHK2UK,
There is no capital gain on the transfer of the capital.
For the interest earned, this depends on the name on the account.
If in your wife's name only then she is liable for the interest earned.
If the account is in joint names then you both need to declare 50/50.
Thank you.