Tax planning for a BTC disposal

I have some BTC, bought very cheap now worth 6 figures basically 90% profit

I’m in the U.K.

I want to cash in on the next run, assuming it happens

I have considered transferring (each year) 52k worth of BTC to my wife, she will sell it pay the CGT on that at 24%

She makes 52-54k

She would then pay the amount into her SIPP, get the government 20% added back on and invest (preferably in BTC etn if allowed by that stage, but the main thrust of this is to minimise the CGT) into something tax free

I can’t do it all personally as I would be limited to a pension input of 10k per annum (I have low salary) but I would do the 10k

The obvious snag is, the money is tied up. I’m ok with that. We have other investments and incomes

Would this seem OK on the face of it?