CGT on GROB

[vik2001]

right after some other posts, we have decided to get around the GROB rules mother will be buying another place with her own funds and moving out down the road local to me.

what i need to know is when she made the gift from sole ownership into joint tenants (this was considered a GROB as sharing arrangements means it needs to be a tenancy in common nature for us to get the sharing arrangements s102b). So one gift was already made here of 50%, but as its a GROB the 100% is back in her estate.

To gift the rest of the whole property to me before she moves outs any buys her new place, she will need to sever the tenancy, then pass on the remaning 50% share to me.
Now on the 2nd gift to bring it into sole ownership of my name, will any CGT be due on the rise of the house? Originally gift was 400k, now its 450k. Because we being told by a tax barrister its a GROB im not sure if CGT is due?