CGT and spouse

[4snooker]

I understand I can transfer shares within my Investment account to my wife and not be liable to any CGT.
If my wife chooses to seek them immediately after transfer and the value has not changed is CGT calculated on difference between value at transfer and date of sale I.e. zero
Or will the gain I made now be her gain to declare and pay CGT on
Thanks
Steve

[AGoodman]

She inherits your acquisition price so makes the gain that you would have done if you had sold yourself.