Julie R

Hi, I owned a btl flat 50/50 bought for £120000 with my ex husband in 2016. He transferred his 50% to me after divorce and it was valued at £140000 at transfer. He paid CGT for this disposal at the time. If I wish to sell, do I calculate CGT based on 100% of the gain from £140000, and from 50% of the gain from £120000 to £140000? Thanks.