Gift hold-over relief on Ltd company shares

I am considering gifting shares in my Ltd company to my daughter who is turning 18 shortly. I assume CGT will be due on the value of the shares unless we jointly apply for gift holdover relief. If we apply for relief on shares valued at £10,000 at the time of gifting, but in later years the company is wound up when the same shares are worth considerably less, say £1,000, what would be my daughter’s capital gain crystallised at that point? (The cost of the shares to me was zero). Many thanks for helping my understanding.

Hi,
We cannot comment on future events as legislation and,or, plans may change.
Thank you.