Inter Spouse Transfers

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In situations where shares are transferred between spouses the shares are deemed to be acquired by the transferee spouse on the date of the transfer. However for the calculation of taper relief the system needs to look back at the date(s) the shares were originally acquired by the transferor spouse.

Inter-spouse Transfer

Shares arising from an inter-spouse transfer should normally be entered on the Sundries screen although the Balances B/F screen can be used if the transfer took place before the case was processed by the CGT and Dividend Scheduling system.

The date of the transfer should be entered into the Acquisition Date and Date fields. The history of when the shares were originally acquired by the transferor spouse should then be entered by clicking the Taper Dates button and then entering the details accordingly.


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