Disposals between spouses
Transfer of assets between spouses
If you are living together as man and wife or in a civil partnership, disposals of assets such as land or shares between you and your spouse do not give rise capital gains tax.
If you sell an asset acquired from your spouse, you are treated as having acquired it when your spouse or civil partner acquired it
These rules also apply if you are separated or separating or divorced in accordance with a deed of separation
Subject to additional conditions
Any queries on the above give me a call on 091 763817 or email me at oliver@taxreturnhelp.ie