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CGT on shares acquired through EMI gifted to spouse

Answer
James Godfrey
Posted Mon, 14 Oct 2024 09:08:29 GMT by James Godfrey
I have exercised some share options through my employers EMI scheme and hold these in a share brokerage account. If I transfer some of these to my spouse, and she subsequently sells these. Will she benefit from the reduced capital gain rate of 10%?
Answer
HMRC Admin 19 Response
Posted Tue, 22 Oct 2024 12:56:15 GMT by HMRC Admin 19 Response
Hi,
Yes, if she is a basic rate taxpayer.
Thank you.

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