[taxes] Am I creating a taxable event, when I send someone money in bitcoin (which I purchase specifically for that purpose)?

It's a theoretical situation, just was wondering about that. If someone has an X amount of bitcoin which is currently at a higher GBP price than at the point of purchase, and that person wants to send, say, 1k gbp worth of bitcoin to another person. They acquire the necessary bitcoin amount at an exchange, and send it over.

In my understanding, that would trigger a taxable event (let's disregard the yearly tax allowance for this question), as the earlier bitcoin stash is still at a higher price than purchased, even though the newly purchased bitcoin (bought only for the purpose of sending it immediately) is at 0 profits...

Or are there some specifics/exemptions to this situation that I am not aware of? Would the situation be the same, if it was a foreign currency, instead of bitcoin?

Thanks!