CG78404 - Currency: husband and wife

Where the claim was made for a year prior to 1990-91 by a married man in respect of chargeable gains of his wife and the gain eventually falls to be assessed in 1990-91 or a later year, TCGA92/S279 (7) provides that the gain is to be assessed on the wife (or her personal representatives) and not on the husband (or his personal representatives).