CGT on property when 50% was transferred to husband whilst living there. Subsequently let out.

Wife bought in 2011 husband moved in 2013. 50% gifted to husband 2020 before moving out and then letting out the property. 1. Does husband pay CGT only from when the 50% was gifted? ie. 2020 - 2023 2. If there is no gain in this time does he still need to declare it? - it dropped in value. 3. Does wife now pay CGT just on the 50% she now owns for the whole ownership period - 2011-2023?

Hi,
There is no CGT at the time of transfer as its a non gain/no loss situation. however, if/when you decide to sell, this is when the gain will arise and the cost price is the value from 2011:
Capital Gains Tax: what you pay it on, rates and allowances
Thank you

In the form in ‘acquisition’ it asks if the property is as gifted. If the husband answers that it was ‘a ‘gift’, then the system asks how much the property was worth when it was gifted (2 November 2020). Should I (the husband) say that I acquired it by buying it (Which I didn’t, I was given it by my wife.)?