Investor's Relief and transfer of shares to a spouse

Hi, I have shares eligible for Investors Relief. I wanted to understand if i transfer my shares to my spouse, if they will still be eligible for investors relief or if the transfer will remove the shares eligibility? The shares are not traded (they are unlisted) and we live together. Thanks,

Hi,
You can see the following guidance, specifically the paragraph "Spouses and civil partners, and joint holdings", here:
Investors' Relief 2024 (HS308) 
Spouses and civil partners are treated separately for Investors’ Relief. Each person is entitled to relief up to the maximum lifetime limit of qualifying gains, provided the relevant conditions are satisfied.
Where you hold shares jointly with another person, whether that is your spouse, civil partner or someone else, you are treated as having subscribed for the appropriate proportion of qualifying shares. Your spouse would need to meet the qualifying conditions.
To qualify for Investors’ Relief, you have to have subscribed for shares that meet the relevant qualifying conditions throughout the period you have owned them and that you have owned for at least 3 years. The main conditions that must be met are:

• They are ordinary shares in the company
• You subscribed for them in cash, and they were fully paid up when issued
• The company is a trading company or the holding company of a trading group
• None of the company’s shares are listed on a stock exchange
• Neither you nor any person connected with you is an employee of the company or of a company connected with it

As your spouse will not meet the qualifying conditions as she has not subscribed to the company we would say that, no, she would not be eligible for investors relief. 
Thank you.

Thank you for your prompt response and referencing HS308. Upon further research I have found CG63530: https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg63530 "S169VU (3)-(5) ensures that where an individual who has subscribed for shares, transfers the shares to their spouse/civil partner, the spouse/civil partner ‘stands in their shoes’ for Investors’ Relief purposes and is treated as having subscribed for those shares at the original time of issue." As such this appears to clarify that they are treated as having subscribed at time of issue. This seems black and white to me. My apologies for not seeing this before I originally asked. Thank you