Land tax/capital gauns ??

[OKG]

My mum owns a piece of land , not joined to her main residence. She has planning permission to build 2 properties, one for her and one for me.She wants to divide the land and give 2/3rds to me to build a house and keep the other third to build a house for her that eventually will be inherited by my 3 sisters.
What is the best thing for her to do in terms of CGT or land tax?
Do I buy the land from her for a nominal fee and she gifts the other third to my sister's now?
Many thanks

[AdamS93]

CGT will be due on disposal, whether that is via sale or via gift (most probably).

You need to be aware of the transaction in land rules - your Mum may not only be paying CGT there may be some income tax/national insurance as well.

Best to get paid for tailored advice - the money at stake is probably quite significant.