Originally posted by PoH
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As long as the shares are the same class, and you're married to your spouse then you have case law to allow you shift income in this way.
Personally I wouldn't fiddle with it too much as that may attract attention (every change is registered with companies house). But if there's a change in circumstances then go for it.
An example would be a wife who gets a promotion in permie land. That would mean that she has less time to spend on director duties so should let some of her shares go. Best if she sells them (my shares are worth £1 each and there are 10 of them) to you so it's above board.
If you shuffle them monthly, for no reason other than tax, then GAAR could become a factor I believe.
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