I have US shares all in my name for which I have paid all relevant PAYE etc when I received them from a US multinational. Each year I use my €1270 allowance by selling a portion of my holding to make a gain. I would like to transfer 50% of them to my spouse and hopefully use her €1270 allowance. Does there need to be some kind of official legal transfer to do this ...has anyone ever done this as I found it difficult to find out anything on the internet about it. And am I correct is saying that when I figure out how to do the transfer that I will be able to use two 1270 gains per annum.