When did a non-resident acquire the asset?

[carjaxx]

In approx 2003 my mother (resident in Jersey; a jurisdiction that doesn't have CGT) gifted me a plot of residential development land in the UK with planning permission for a 4 bed house. At the time I was also resident in the island but I moved to the UK in 2016. I'm now looking to sell that plot, together with its partially completed house

For the purposes of CGT was the plot acquired by me on the date of transfer/gifting or the date I became a UK tax resident?

[darthblingbling]

The former