CGT on properties transfered after decree aboslute by order of court.

Hi i've asked 2 accountants and got 2 different answers... so I'm asking here... my divorce proceedings took a very long time due to ex partner not engaging and courts being very slow. I filed in October 2021, decree absolute came through in July 2022. The Financial separation order was finally made by court on 14 May 2024. There are 2 houses, one I bought in 1995 (my sole name) I lived there, and met and married in 2008 and we lived there until 2016 - this house was ordered to be transferred to ex-partner. (bought for 35K, current value now 250K) The House I live in was bought in 2010 (£150K) in joint names the ex-partners interest was ordered to be transferred to me. (house value now £260K) My father lived in the 'newer' joint names house between 2010 and 2016. We moved there in 2016. My Ex-partner moved back to the first house in 2020 (covid) - between 2016 and 2020 we used the first house between the 2 as a place to stay near work as the newer home was too far to easily travel to work. So one accountant said normal CGT rules apply as degree absolute wasn't in the same tax year - so I could owe quite a bit on the transfer (minus PPR relief) ) and Ex partner would owe a bit on the transfer of half a house to me. The other accountant said that since April 2023 i wouldn't owe anything...but wasn't sure and rejected the work. So i had a look --------------------- This policy paper suggested that as its a court order no CGT is liable for either party, https://www.gov.uk/government/publications/capital-gains-tax-transfer-of-assets-between-spouses-and-civil-partners-in-the-process-of-separating/capital-gains-tax-separation-and-divorce but the tax HS281 Capital Gains Tax civil partners and spouses (2023) is a little woolly and implies that CGT is due as decree absolute happened before the court order., but the updates to the 'no gain - no loss' TCGA1992 sections 58 1D(b) - "58 (1D) This subsection applies where— (a) A and B have ceased to be, or are in the process of ceasing to be, married to, or civil partners of, each other, and (b) the disposal of the asset is in accordance with an agreement or order within subsection (2)(a) or (b) of section 225B (disposals in connection with divorce etc), but as if, in subsection (2)(a), after “partner” there were inserted “, or former spouse or civil partner,” I'm no lawyer but I think that goes along with the "policy" pager above and as its ordered by the court then no CGT is liable, even if it is not in the same or next tax year. cg22505 and CG22423 seem to contradict - OR maybe not. So which is it ? do i need a loan for the CGT, or is there no liabilty? Thankyou this is causing me sleepless nights.

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