In the event of dispute between you both and both of you do not want to continue the company any further after divorce, then you can initiate process for winding up of the company.

When a company reaches the end of its life cycle, there are various legal processes that must be followed to close it down. The terms “winding up” and “dissolution” are often used interchangeably, but they actually refer to two distinct legal processes.

Winding up is the process of bringing a company's affairs to a close, selling its assets, and distributing the proceeds to creditors and shareholders. Dissolution is the legal process of terminating the company's existence.

The winding up process can be initiated by the company’s directors, shareholders, or a court order.

The purpose of winding up is to bring a company’s affairs to a close in an orderly and fair manner, ensuring that all creditors are paid in full and that any remaining assets are distributed among the shareholders according to their entitlement. Winding up can also help to minimize the risk of future legal claims against the company, as it provides a clear and final resolution to the company’s outstanding liabilities.

Yes you can still take the same

The owner is usually the person who created a work of authorship

2) any code the employee writes for the company is owned by the company. The author no longer has the rights associated with authorship. Specifically, they couldn’t take that code and use it at another company.

3) get valuation of assets done of the company by auditor 

Dear Client,

because you both are equal shareholders of the company so the assets will be splitting equally between you both.

yes as per the  fact IP is not patented nor registered copyright then you can use to contribute to your new software company.

but you need the consent of your wife while intitaing to take the software code and data assets of the current company.

Thank You

In a divorce scenario, the division of assets, including intellectual property (IP) like software code, can be complex and may depend on various factors, including the laws of your jurisdiction and any existing agreements you have in place.

Without a patent or registered copyright, it may be challenging to establish clear ownership. Since you both hold equal shares in the company, you may each have some claim to the software IP, but the specifics will depend on the legal framework and any prior agreements.

Keep in mind that attempting to start a new company with the same codebase without the consent of your spouse or without a legal resolution could lead to legal disputes. It's essential to follow the proper legal procedures to avoid any potential issues.