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Capital Gains on different exchange rate

DLHK2UK
Posted Fri, 01 Mar 2024 23:48:23 GMT by DLHK2UK
If  I would like to transfer my wife GBP $100,000, which is purchased by HKD $900,000 few months ago, and she would like to sell the GBP $100,000 and convert it into HKD $950,000. So is my wife need to pay the capital gain or not?
HMRC Admin 21 Response
Posted Tue, 05 Mar 2024 11:50:02 GMT by HMRC Admin 21 Response
Hi DLHK2UK,
Please refer to Capital Gains Manual and associated links.
Thank you.

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