How to Gift Crypto Assets to Spouse

“Adding to this thread, I was wondering if anyone had any feedback on this example. All figures are made up.
1 BTC purchased with GBP on 01/10/24 at £40,000
1 BTC sold to USDT on 01/12/24 at £43,000 equivalent price.
All USDT sent to wife’s wallet on 02/12/24.”

All transfers to a legal spouse are not taxable events, so no tax is due. However, in your example, the tax liability for the gain passes to your wife. If she sells, her CGT is based on your initial purchase price. If it is still only £3,000 gain no tax is due.