CGT and ending a Bare Trust

my father set up a Bare trust for his 3 grandchildren who are now all over 18. one of them now wants to draw their share out - If they want to draw the funds from the bond how do they work out how much cgt they owe - do they takeaway the value from when it was started from the value on drawdown or is it worked out on the profit from when they each turned 18 ( which was when they could have had access) to date of drawdown.

Hi,

You can see guidance here:

TSEM1563 - Introduction to trusts: types of trust: bare or simple trust

Thank you.