CGT on gift of a UK property if both spouse are non UK resident

Dear Team, For CGT purposes, does spouse exemption apply on gift of UK property to my wife if we are both non UK resident? Thank you and kindest regards,

Hi Alessandro Marotto,
Yes. As there is not Capital Gains Tax liability on the transfer of assets to your wife.
You gift the share in the property to your wife at your acquisition cost.
This means that your wife will calculate capital gains using the value when you acquire the property. 
Thank you.