CGT for assets transfer between spouse during divorce

Hi,

I would appreciate if you could answer a CGT question which is specific and not related directly to exams.

I am picking up ACCA study from years ago and luckily found the Open Tuition which share so much knowledge and information for free. My understanding for CGT for assets transfer between spouse during separation/ divorce changed a lot last April. Just wondering if I am correct that if transferring assets(property) is part of financial agreement/ court order and happens before final divorce, no gain no loss rule applies? A declaration of trust will be drawn to show the transfer of beneficial ownership now, legal ownership will be settled in a few years time.

I have looked up everywhere, also talked to accountants but I would like a professional input as tax rules are complicated.

Hope it doesn’t take up much of your time, thanks in advance!