CG73000 - Land: exchange of joint interests - Foreign Properties

Hi, Myself and my brother who is a non uk tax resident own jointly equal shares of 3 greenfield land titles and a flat in Greece. We are looking to exchange interests in these properties so that I end up being sole owner of the flat and my brother sole owner of the remaining land titles. would we be eligible for relief per CG73000 (assuming that all stated conditions are met) given the non uk location of the properties and the fact that my brother is not a uk tax resident? Thank you in advance.

Hi,
As each case needs to be looked at in its own merit, this cannot be confirmed on the forum and you will need to contact our Self Assessment team for advice.
Self Assessment: general enquiries
Thank you.