Can Spouse CGT allowance be used for part disposal of let property in sole name

[JMW_tax]

Advice please.

I have a let property that I have owned since 2001 and in my sole name (as married some years later). I have now sold the garage (March 2018) and calculating CGT.
A friend who works to the Valuation Office suggested I might be able to apply my wife's CGT allowance on the CGT gains, which would then almost wipe out the CGT to pay.

Is this allowed/possible?

The calculations:

Sale price: £24,250
Expenses £300 (have not included purchase expenses as will use later when sell the main house - in may be 20 years time)
Profit £23,950
less allowance £11,700
Taxable amount £12,250 @ 28% = £3,430

(possibility that could be 18% depending on taxable income - if in basic tax band)

Have I missed anything?

Many thanks

[JMW_tax]

Forgot to add:

If apply wife's CGT allowance, then taxable amount reduces from 12,250 by £11,700 to £550 @28% = £154 - saving £3,276 in CGT liability

[AGoodman]

Not if you have already sold, no. The allowance is not transferable.

What you could have won!: if you had transferred a half share to her before the sale, you would have split the gain between you.

[AdamS93]

If sold in March 2018 the annual exempt amount is £11,300 not £11,700.

I can't see any purchase cost in the original calculation. You will use the A/(A+B) formula for the part disposal.

My advise would be to see an accountant.