Impact of selling or gifting part of sole owned BTL property

I would like to share my BTL property formall with my wife and was wondering the impact it may have if I was to gift or formally sell her say 10% or 20% of a property. To get an idea of impact without specifics, say property value £350, 000, mortgage £170,000, original purchase price Say £100,000. I am wondering if this may trigger CGT or any other taxes.

Hi

There is no capital gain at  the time of transfer between spouses. this will only apply when the property is sold.
However, as it is a BTL, the income received from the rental will need to be declared by both of you if/when the transfer takes place.

Thank you

Thank you advising.... of course one would be reporting the change in income for both of us. (sorry for not thanking earlier, unfortunate events meant this was put on the back burner completely).