Putting an asset into joint names with a spouse (or a partner in a registered civil partnership) prior to the asset’s disposal can be sensible capital gains tax (CGT) planning.

Which of the following CANNOT be achieved as a direct result of using this type of tax planning?

A Making the best use of annual exempt amounts
B Deferring the CGT due date
C Reducing the amount of CGT payable
D Making the best use of capital losses