Hold over relief again?

H & W were in partnership and incorporated their business. Goodwill, F&F etc "bought" by their limited company, premises retained by H&W in personal ownership. Hold over relief claimed on the company purchase of the goodwill as not sold at full market value (so that no CGT liability arose).

H & W now want to "give" their company to their son. I am thinking that they can do so, this time by giving their shares to the son, again claiming hold over relief.

The company would then own the goodwill, to be taxed at some future disposal the held over gain coming into tax. The son would then own the company, to be taxed at some future disposal of the shares, the held over gain coming into tax on eventual disposal.

Anything that I am missing?
Ken Howard