CGT - Transfer house to brother

Hi, A long time ago (2010) my brother transferred his house into my name. There was no money exchanged. I now want to transfer the house back into his name. I have never charged him rent, never lived there, never had any kind of financial gain or financial involvement in the property. I wish to transfer the house back to my brother for free, as a gift. Am I still liable to pay CGT? The value of the house in 2010 was £100k. It’s now worth approx £400k. I don’t see why I should be liable for this tax as I’ve not financially gained a penny as no money was ever involved when transferring the names. Your help would be appreciated. Shakz

Hi Shaxxie

Yes you will be liable to capital gains on the difference if this has not been your only and main home in the period held.
The gift is still seen as a sale of the property - HS295 Relief for gifts and similar transactions (2023)

Thank you