CGT on gifting share of property to sibling

Hello. I own a property with my sibling as tenants in common. I own 50% of the property. My sibling owns the other 50% of the property. We bought the property for £200,000 in 2022. It is now worth £225,000. This is not my main residence; I own and live in another property. If I gift my 50% share of the property I own with my sibling, to my sibling, for free: a) Am I liable to pay CGT? b) If I am liable to pay CGT, will it be on the 50% share of the total gain in the property's value (and I only am gifting 50% of the property)? c) What constitutes proof of market value of the property at the time of the gift? Could I get one estate agent's valuation as proof? And what would proof of their valuation be? Would a letter / form from the estate agent be sufficient? d) Is there formal guidance which you can share with me which outlines the types of expenses which can be deducted from the capital gains amount, which reflect improvements made to increase the property value, and things like lawyer fees (i.e. what parts of the CGT manual can I look at)? The property is a flat in a council-owned building; presumably major works paid for by myself and other flat owners, done to improve the building and flat's heating would count?

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