Capital Gain Tax - Gift property when abroad

Need Advice: Between my father, brother and I; we have a property on our names; father has 50% and my brother and I, have 25% each of the property share. My father has been living outside UK last 10 years and wants to gift the remaining 50% of the property to myself and brother. My father still comes to UK for visit and stays at the house for a short period and then flys abroad again. Me and my brother have lived in the property since birth. Father has only lived in that property in UK which was over 25 years but last 10 years now abroad. 1) Do we need to pay Capital Gain Tax? 2) if yes; Who needs to pay? Father or my brother and I

Hi,
Your father would be liable for capital gains as the gift would be seen as a disposal and it is not his main property. You can see guidance here:
Capital Gains Tax: what you pay it on, rates and allowances
Thank you.