Capital gains Tax after divorce

My ex-husband and I separated in March 2021 and he moved out of the family home. In January 2022 we divorced. The house was marketed for sale earlier this year but to date has not sold. If I purchase his share of the family home from him, does he have to pay capital gains tax? If we sell the property on the open market, is the position on tax the same as me buying it from him? In March 2024, it was three years since he vacated the property.

Hi Lindsay,
Please refer to guidance at:- Capital Gains Tax - separation and divorce Published 15 March 2023
Thank you.