My client, 5 years ago was gifted £150K cash (properly documented and a PET) by his father. My client buys a rental property, which is now worth £200K. The father now wants to move back to the UK and wants to live in the rental property, which he sees as his own because he had "paid" for it. My client is considering gifting the property back to his father. However, I have warned him that it would be a PET and that there would be CGT on the £50K gain with possible GWR and POAT implications. What would be your best advice?