CGT on 2 inherited property transfers

I and a distant relative are transferring our ownership of 2 properties we have inherited to each other so we have 100% of a property each. He will take full share of one property and I will take full share of the other property. They are of roughly equal value but there may pay a £10000 difference in one. Do we pay our own CGT on the properties we take on 100% from inherited price to price now or for CGT on both?

Hi 

You will pay your own CGT on your Inherited Property  - Tax on property, money and shares you inherit

Thank you