How do you 'gift a property in stages' to use annual CGT exemptions?

Arthur Says

Gifting a property in stages is the same as gifting a whole property.

Your solicitor will draw up the required documents for the conveyance of a percentage of the property, and register the transaction with the Land Registry.

In order to calculate what percentage to transfer, you need to look at the present market value of the property, it’s acquisition cost, any principal private residence, letting and taper relief available, and choose a percentage that reduces the gain to approximately the annual exemption available.

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