Clogged Losses

Sevren Registered Posts: 101 Dedicated contributor 🦉
Not a strong point for me I am afraid and not one I usually get involved in - where a husband receives shares in the year from a spouse (change of ownership) and a subsequent sale of the shares causes a loss in the same year - I believe that I am ok to factor the loss into the husband's CGT computation - but I am having nagging doubts about the clogged losses as I don't fully grasp what they are.

I don't think that they apply here because final sale was to an indipendant party but any help would be appreciated !
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