Support for "gift to spouse" action type

[jezevec]

Is there a consideration to support gifts to spouse as a separate action?

I guess standard gifts are equivalent to selling shares. But giving to a spouse, despite not having tax implications, reduces Section 104. I don't see how to input that transaction at least as a raw input.

Skipping that transaction would lead to incorrect results causing this application cannot be used in such scenarios.

[vmartinv]

I think it would be an useful feature to support. Although I believe you need to handle both sending and receiving the shares, it's likely both people will be using the tool.

1. Sending should be easy to implement as it just reduces the 104, although more careful consideration might be needed when the other rules come into scope. It might be helpful to report the value of the gift too for the reason below.
2. Receiving is harder to implement, because the giftee needs to somehow input the value of the shares when they were first owned by the gifter.

I don't have transaction of these sorts so any help for implementing this would be appreciated.

Related: https://www.gov.uk/capital-gains-tax/gifts

[jezevec]

I was looking into that and came to the same conclusions. Transfering to spouse should not be a subject to matching rules, only reduces the Section 104 (based on https://community.hmrc.gov.uk/customerforums/cgt/cd55f761-e320-ef11-a81c-0022481b5e57). I have created a patch for that. I have such a transaction but only use the raw format so haven't added it for other broakers.

Regarding receiving shares I am not fully clear whether it is subject to the same day and B&B rules. Some time ago I saw a post on the forum which implied it is, but when I checked again now that post is gone, so maybe it was wrong. Otherwise getting the quantity and value will be easy as it will be the same as the quantity and value that was removed from partner's Section 104.