David

Thank you! So just to clarify, a transfer to married spouse is also considered disposals and is a subject to "Same day" and "Bed & Breakfast" matching rules, is it correct? Which means it doesn't necessary need to be matched only against S104 holding. Kind regards, David

If I buy shares of the same company in multiple transactions and then transfer some of them to my married partner, how do I identify which shares I transferred? Is there any general identification rule (like "first in first out") or I need to find the particular shares that were transferred in my transaction records?

If on the same day I sell shares on the market and give shares of the same type to my wife (we are living together), how should I match them with other transactions using the "Same day", "B&B" identification rules? I haven't figured out how to treat them as a single transaction as described in CG51560 as I need to separate my capital gain from the sale and allowable cost carried over to my wife. I will demonstrate on an example: • 1st January 2024: I buy 20 shares of X for 20$ • 2nd January 2024: I sell 10 shares of X for 10$ • 2nd January 2024: I give 10 shares of X to my wife • 2nd January 2024: I buy 10 shares of X for 20$ Based on CG51560 I should first match disposals (20 shares) with acquisitions (10 shares). But I don't pay CGT on gifted shares so I cannot pool them together as a single disposal. To calculate CGT and allowable cost of gifted shares. Should I match them separately or make a pool of bought shares from 2st January (10 shares) and 1st January (another 10 shares) and then identify them with these two disposals? Or do it even differently?