CGT on property changed ownership

Hi just trying to understand the cgt position if there has been the sale of a 2nd property that has been rented out and the ownership changed several times before it was ultimately sold. Prop purchased jointly by husband and wife 2010. 2013 divorce, husband buys wife out. 2015 new wife buys into property. 2024 ultimate sale of property. Who needs to pay what on sale in 2024 when is the gain calculated from? Did divorce count as a disposal on both parties in 2013 and a new acquisition for husband? How is buy in of new wife treated in 2015 for both husband and new wife, what is acquisition cost for new wife, how is it determined? Was it a disposal and re-acquisition for husband? Thank you

Hi,
There is no Capital Gains Tax liability arising from the transfer of assets between a husband and wife. Your wife becomes a beneficial owner of the property at the price you paid for the property. This means that when it comes to calculating Capital Gains Tax, her acquisition cost is the same when you acquired the property.
Thank you.