Do share matching rules affect the base cost of a 'no gain no loss' gift to a spouse, in the same way as for any other disposal?
For example, if a wife gifts 10 shares to her husband, but acquires 5 more shares of the same type (at a higher cost) in the following 30 days, will that increase the base cost (and the deemed proceeds) of the gifted shares?
Assuming it does, I wonder what the capital gains computation for such a 'no gain no loss' gift look like. Are both disposals (B&B, and S104) that constitute the gift considered at 'no gain no loss', or only the gift overall? If the latter, then is it expected that while there is a net zero gain for the gift, the B&B disposal might amount to a loss, and the S104 disposal amount to an equal but opposite gain? It makes a difference as far as the "Gains in the year" / "Losses in the year" boxes on the SA108 are concerned.
Appreciate any advice.