Only way is to bring the cable to the surface and connect to terminal blocks inside a weather resistant enclosure. An underground splice is spelled " Boom- Sizzle". It's difficult enough to keep non-spliced cable from shorting out underground. Better yet are those power pedistals with a breaker box and spaces for receptacles. To use as a junction box in the yard. Equipment and vehicles that are not parked inside can be plugged in for winter starts. Not a bad place for a welder plug either. A lot less smoke and heat when welding outside. 40amp load at the shed would be lots with #6 and that distance. Neutral and ground shall not be bonded at the junction box or at the shed. The shed and junction box need ground rods connected to only the ground wire/ground lug.
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