Company Shares

[AyBee]

Scenario: Employee is invited to invest in company shares at current value (with an element of outperformance uplift) - is it better for the employee to try and make half of this investment via his spouse (both only have ISA investments outside of this) to maximise capital gains allowance? The employee had previously thought making the whole investment in his spouse's name would be better from a dividend perspective but the biggest gains are likely to be in share value rather than income. Does it make a difference whether this is done on day 1 vs. a transfer at some point prior to vesting?

Professional help is being sought but I know there are some here who would be familiar.