CGT basis on gifted shares

Hello. I paid £155,000 over several years for shares in a UK unlisted company. I gifted these shares to my wife when the estimated value was £36,000. Soon the company will be liquidated and the shares worth nil. My question is, would my wife use £155,000 or £36,000 or some other number when calculating her loss? Thank you.

Hi Z Fitter,
Please refer to:
Capital Gains Tax: what you pay it on, rates and allowances
The cost to your wife will be the original cost to the you.
Please also refer to:
CG15800 - Losses: allowable losses
For information about losses and in particular to:
CG14561 - Transactions between connected persons: clogged losses
Because there are limits to how the loss can be used if it arises from a disposal to a connected person.
Thank you.