Capital Gains Tax is charged at 18%, 28% or a combination of the two rates depending on the sum of the taxpayer's income and gains in the relevant tax year. Taper relief was withdrawn for disposals of assets with effect from 6 April 2008.
The gain on the disposal of the let property will be £68,000 (£185,000 - £100,000 - 12,000 - 2,000 - 3,000). That's £34,000 for each of you and your wife.
Q1 The first £11,000 of your wife's share of the gain will be exempt from CGT assuming she has no other gains in the 2014/15 tax year. As she is a higher rate taxpayer, she will pay CGT on £23,000 at 28% which will leave her with a liability of £6,440.00.
Q2 I'm assuming that you will qualify for entrepreneur's relief for the gain you make on the disposal of your company shares which will be around £532,000. You can read about entrepreneurs' relief here
You are a basic rate income tax payer and if your income is £20,000 for 2014/15, you will have a balance of the sum of the personal allowance and the basic rate tax band of £21,865 (£10,000 + £31,865 - £20,000) which will be absorbed by the £532,000 gain as described under the heading "Working out your Capital Gains Tax for 2013-14" here
. Ignore the tax year 2013/14. The important thing is the allocation of the remainder of your basic rate tax band. Your CGT liability will be £53,200.00.
The CGT exemption of £11,000 is used against those gains which are taxable at the highest CGT rate. See under "Using your Annual Exempt Amount" here
for confirmation. In your case, this is the £34,000 gain on the let property. You will pay CGT at 28% on £23,000 leaving you with CGT to pay of £6,440.00.
Your combined CGT liabilities for 2014/15 assuming you have no other gains in the same tax year will be £59,640 (£53,200 + £6,440).
I hope this helps but let me know if you have any further questions.