Base value for CGT

I took my annual bonus from the private company I worked for in shares. I retired in 1983. The company floated on the Stock Market in 1994 when I received my share certificates. I subsequently transferred some of my shares to my wife. They have now been sold and there is a capital gain. HMRC says I can us the share value as at 31st March 1982 but as they were first quoted in 1994 there was no share price in 1982. Do I used the float price in 1994 or the price when I transferred the shares to my wife to calculate the base cost or is there some other way to do this, please? Confused?

Hi,
If you are refering to the date when the shares were transferred to yoir wife, the transfer of the shares from husband to wife has no implications on the transferor as per
CG22200 - Transfer of assets: between spouses or between civil partners living together - HMRC internal manual - GOV.UK
& would be treated for tax purposes as if the shares were sold to the wife at market value on the date of transfer, so that would be the acquisition cost.
If not, please  clarify.
Thank you.