Private Limited Company originally with 2 issued shares. A few years after incorporation,2 more shares issued and bought by the wives of both original shareholders with nominal value of £1. This is a family company and now one couple is getting divorced. The shares have been valued independantly for current value for husband to buy back from wife in divorce settlement. What is the CGT payable on this valuation? As share only bought for £1 but would be valued at much higher at the time, do I use current valuation less £1 or current valuation less market value at the time of issue for CGT purposes?