fhlquery

Hi, my wife and I own an FHL as tenants in common 50:50. Under existing FHL tax rules we can split beneficial interest as we see fit. With the upcoming abolition of FHL tax regime I would like to continue that my spouse maintains 100% beneficial interest. I understand this needs a Form 17 and declaration of trust. I have a few queries in this.... 1 Can the trust be split 100:0 or does one tenant in common require a share - i.e 99:1? 2 Does this split reflect on CGT payable by each tenant in common at a later date? 3 I think a 'declaration of trust' rather than 'deed of trust' is needed aswell as a Form 17. Is this correct? and can I do this myself or do I need a solicitor? Thanks,