If he acquires the other half after he acquires the first hand, SDLT will be payable and he will not be entitled to first time buyer relief.

He will need to acquire the whole property at the same time. It should be possible to structure that.

Add up all your taxable income. That includes income from which tax has been deducted (because quite clearly it is taxable). Do not include things that are not taxable, such as premium bonds and ISA. Work out the tax due on your income, then deduct the tax that was paid at source (PAYE). The differe...

You won’t be able to calculate your tax liability if you don’t include all of your income. Your obligation to notify HMRC only applies if you have a tax liability that exceeds the tax deducted at source. That is to say, you have more tax to pay. Premium bond winnings are exempt, are not income, and ...

Yes

Not sure how he can get paid £1 if his employment has ceased? If not ceased, why £1. You could use £0.

If permanently ceased it’s a p50

https://www.gov.uk/guidance/claim-back-income-tax-when-youve-stopped-working

What does the treaty say? That will tell you.

Excuse the typo in my last post.

/…. but is NOT necessary

Only one disposal. Only one return.

What you are saying might work out arithmetically, but is necessary.

You have a sale price.

From the sale price you deduct all your costs. This will be:

The deemed acquisition costs - half the 2017 value plus half the 2022 value.

Your selling cost

You need to take everything to someone who understands CGT and law of property.

There is very little clarity in this post, and it contradicts your earlier posts.

CGT is a tax on disposals, not acquisitions.

The taxable gain is the difference between the money you received when you disposed of the asset and your allowable costs.