splitting properties after divorce, capital gains tax

I in the middle of divorce, we have properties currently rented out. Once we agree and transfer the assets to one of us, what will happen to the cgt will the value transfer to the single owner or start at zero again. im aware if transfer is within 3 years there is no cgt to be paid on transfer

Hi Stephen Redfern,

Once the assets are transferred, any CGT is then due if/when any of the properties are sold and is based on 100% ownership from the date the property was purchased -
see Capital Gains Tax: what you pay it on, rates and allowances.

Thank you.