CGT on land

 Our client intends to transfer a part of his agricultural land as a gift to his nephew with no monetary compensation.  Client has asked for advice on potential tax repurcussions.  I have done some research but cannot come up with a definitive answer with which I am comfortable  Does a CGT liability arise or does the gift qualify for 100% relief because it is "agricultural land"?  Would there be any other reliefs available?  

Thanks in advance!