transfer between husband and wife while non residents

Husband transferred half share of a residential property to wife while both were non residents in 2018. The transfer would be at no gain no loss basis. When the property was sold in 2023, when doing the computation of the wife, would her base cost be the MV at 5.4.2015 (rebasing basis) or must she use the the original cost paid by the husband?

Hi cathy,
It's not clear if the wife is tax resident in the UK at the time of the disposal.
If they  are, then the acquisition cost to the wife will be the original cost paid. 
If wife is not UK tax resident in the tax year of disposal, then the 2015 rebasing value would be used.
Thank you.