CGT Halving relief

CGT Halving relief

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In 2008, halving relief was abolished for individuals.

My client was given a property in 1988 and gifts holdover relief was claimed at the time.  The property had been owned prior to 31/3/82 by the donor.

This question has been asked before (a long time ago) but no one seemed to know the answer then and I can't find the answer now...

What is the base cost of the property now?

Mar 82 value?

value in 1988 less heldover gain (without the benefit of halving relief)?

I would really welcome any sensible comments!  I can't find anything.  It seems to be glossed over in all of the reference books and manuals I have looked at.....

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