Transfer of shares - cost

Hi there, I bought 300 shares of company X at price £30 in Dec. My husband also bought 100 shares in same company in Jan at price £50. I transferred all my 300 shares in same company to my husband in Feb when the market price is 70. When my husband dispose 200 shares, what is the cost of the shares please? Thank you

Hi Carmen W,
Please refer to Capital Gains Tax: what you pay it on, rates and allowances which explains how the gain would be calculated at disposal.
Thank you.