misstina

Hi there I purchased a property with my mother a number of years ago with the view to owning it outright in the long term. At the time, I was unable to secure a mortgage, so the house was purchased in my mothers name. Myself and my partner invested in the renovation and development of the property and in order to protect our interests a declaration of trust was drawn up, declaring a fixed value share to my mother to cover the mortgage and her own investment - then any equity in the property myself and my partner were declared as beneficiaries. We are now in a position to buy out her fixed share, but not sure about the capital gains tax implications for her. Do we consider her fixed share value as the 'market value' for CGT purposes? If so this would mean there is no capital gain, so does she still need to complete the 60 day capital gain form? If so, is there anyway on there that she can show the beneficiary interest element? If she just inputs her share without reference to the declaration of trust, it would look too low to be a fair market value. Thank you