Support "transfer to spouse" transaction

It add support for transfers to spouse that have no GCT implications (if
legally married and living together). It just reduces the Section 104.

This should fix #510

cgt_calc/main.py

@@ -90,6 +90,7 @@ def __init__(
 
         self.acquisition_list: HmrcTransactionLog = {}
         self.disposal_list: HmrcTransactionLog = {}
+        self.transfer_to_spouse_list: HmrcTransactionLog = {}
         self.bnb_list: HmrcTransactionLog = {}
 
         self.portfolio: dict[str, Position] = defaultdict(Position)
@@ -345,6 +346,32 @@ def convert_to_hmrc_transactions(
             elif transaction.action is ActionType.WIRE_FUNDS_RECEIVED:
                 amount = get_amount_or_fail(transaction)
                 new_balance += amount
+            elif transaction.action is ActionType.TRANSFER_TO_SPOUSE:
+                symbol = transaction.symbol
+                quantity = transaction.quantity
+                if symbol is None:
+                    raise SymbolMissingError(transaction)
+                if quantity is None or quantity <= 0:
+                    raise QuantityNotPositiveError(transaction)
+                if self.portfolio[symbol].quantity < quantity:
+                    raise InvalidTransactionError(
+                        transaction,
+                        "Tried to give to spouse more than the available "
+                        f"balance({self.portfolio[symbol].quantity})",
+                    )
+                current_quantity = self.portfolio[symbol].quantity
+                current_amount = self.portfolio[symbol].amount
+                amount = current_amount * quantity / current_quantity
+                self.portfolio[symbol] -= Position(quantity, amount)
+                new_balance += amount
+                add_to_list(
+                    self.transfer_to_spouse_list,
+                    transaction.date,
+                    symbol,
+                    quantity,
+                    self.converter.to_gbp_for(amount, transaction),
+                    self.converter.to_gbp_for(transaction.fees, transaction),
+                )
             elif transaction.action is ActionType.REINVEST_DIVIDENDS:
                 print(f"WARNING: Ignoring unsupported action: {transaction.action}")
             else:
@@ -768,6 +795,25 @@ def calculate_capital_gain(
                             calculation_log[spin_off.date][
                                 f"spin-off${spin_off.source}"
                             ] = [spin_off_entry]
+            if date_index in self.transfer_to_spouse_list:
+                for symbol in self.transfer_to_spouse_list[date_index]:
+                    transaction = self.transfer_to_spouse_list[date_index][symbol]
+                    current_quantity = self.portfolio[symbol].quantity
+                    current_amount = self.portfolio[symbol].amount
+                    amount = current_amount * transaction.quantity / current_quantity
+                    self.portfolio[symbol] -= Position(transaction.quantity, amount)
+                    transfer_entry = CalculationEntry(
+                        rule_type=RuleType.TRANSFER_TO_SPOUSE,
+                        quantity=transaction.quantity,
+                        amount=-amount,
+                        new_quantity=self.portfolio[symbol].quantity,
+                        new_pool_cost=self.portfolio[symbol].amount,
+                        fees=transaction.fees,
+                        allowable_cost=amount,
+                    )
+                    calculation_log[date_index][f"transfer-to-spouse${symbol}"] = [
+                        transfer_entry
+                    ]
         print("\nSecond pass completed")
         allowance = CAPITAL_GAIN_ALLOWANCES.get(self.tax_year)
 

cgt_calc/model.py

@@ -66,6 +66,7 @@ class ActionType(Enum):
     WIRE_FUNDS_RECEIVED = 14
     STOCK_SPLIT = 15
     CASH_MERGER = 16
+    TRANSFER_TO_SPOUSE = 17
 
 
 @dataclass
@@ -91,6 +92,7 @@ class RuleType(Enum):
     SAME_DAY = 2
     BED_AND_BREAKFAST = 3
     SPIN_OFF = 4
+    TRANSFER_TO_SPOUSE = 5
 
 
 class CalculationEntry:  # noqa: SIM119 # this has non-trivial constructor

cgt_calc/parsers/raw.py

@@ -25,6 +25,7 @@ class RawTransaction(BrokerTransaction):
     Represents a single raw transaction.
 
     Example format:
+    2023-03-16,TRANSFER_TO_SPOUSE,META,21.5,0.0,0.0,USD
     2023-02-09,DIVIDEND,OPRA,4200,0.80,0.0,USD
     2022-11-14,SELL,META,19,116.00,0.05,USD
     2022-08-15,BUY,META,105,180.50,0.00,USD

cgt_calc/resources/template.tex.j2

@@ -23,6 +23,9 @@
 \BLOCK{ elif symbol.startswith("spin-off$") }
     \BLOCK{ set symbol = symbol[9:] }
     \BLOCK{ set is_spin_off = True }
+\BLOCK{ elif symbol.startswith("transfer-to-spouse$") }
+    \BLOCK{ set symbol = symbol[19:] }
+    \BLOCK{ set is_transfer_to_spouse = True }
 \BLOCK{ endif }
 \BLOCK{ set overall_quantity = entries|sum(attribute="quantity") }
 \BLOCK{ set overall_fees = round_decimal(entries|sum(attribute="fees"), 2) }

tests/test_data/raw/test_data.csv

@@ -8,8 +8,9 @@
 2022-07-26,DIVIDEND,OTGLY,305,0.031737,0.0,USD
 2022-06-06,STOCK_SPLIT,AMZN,209,0.00,0.00,USD
 2022-05-15,BUY,FB,104,198.62,0.00,USD
+2022-05-12,TRANSFER_TO_SPOUSE,OPRA,10,0.0,0.00,USD
 2022-05-11,BUY,BABA,10,82.50,0.00,USD
-2022-05-09,BUY,OPRA,60,5.35,0.00,USD
+2022-05-09,BUY,OPRA,70,5.35,0.00,USD
 2022-05-09,BUY,BABA,5,85.50,0.00,USD
 2022-05-09,BUY,BABA,15,85.50,0.00,USD
 2022-05-09,BUY,OPRA,60,5.35,0.00,USD