Here's the scenario. Husband owns a property (acq'd in 2000 for £150,000)
Both H and W became non-res in 2011 and are still non-res.
Value on 5 April 2015 is approx £300,000 and the value at 30 April 2021 is £400,000.
My question is this, if the Husband transfers 50% of the property to the Wife (say today) at no gain/no loss she would, under usual CGT rules, acquire 50% of his original base cost. What I am struggling to find is any indication as to whether she also receives the 2015 uplift in value, given that her share was acquired post 5 April 2015. My instant reaction is that she doesn't but I'm doubting myself.
Any help or guidance would be greatly appreciated.