My sibling and I are looking to sell/gift land within the family, my 50% share is being gifted and my sisters 50% share is being sold for 40k cash. How do i disclose this in section 4 of the AP1 form?<br>
<br>
Would the following be correct?<br>
 
<table class=Table style="margin-left:0px;border-collapse:collapse;border:solid windowtext 1.0pt;">
<tbody>
<tr style="page-break-inside:avoid;">
<td style="border-bottom:none;width:34.35pt;border-top:solid windowtext 1.0pt;border-left:solid windowtext 1.0pt;border-right:none;padding:2.85pt 5.4pt 2.85pt 5.4pt;" valign=top width=46><span style="font-size:12pt;"><span style="line-height:12.0pt;"><span style="page-break-after:avoid;"><span style="font-family:Times,serif;"><span style="font-size:11.0pt;"><span style="font-family:"Arial",sans-serif;">4</span></span></span></span></span></span></td>
<td colspan=4 style="border-bottom:none;width:310.2pt;border-top:solid windowtext 1.0pt;border-left:none;border-right:solid windowtext 1.0pt;padding:2.85pt 5.4pt 2.85pt 5.4pt;" valign=top width=414><span style="font-size:12pt;"><span style="line-height:12.0pt;"><span style="page-break-after:avoid;"><span style="font-family:Times,serif;"><span style="font-size:11.0pt;"><span style="font-family:"Arial",sans-serif;">Application, priority and fees</span></span></span></span></span></span></td>
</tr>
<tr style="page-break-inside:avoid;">
<td style="border-bottom:none;width:34.35pt;border-top:none;border-left:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:2.85pt 5.4pt 2.85pt 5.4pt;" valign=top width=46></td>
<td style="border:solid windowtext 1.0pt;width:135.85pt;border-left:none;padding:2.85pt 5.4pt 2.85pt 5.4pt;" valign=top width=181><span style="font-size:12pt;"><span style="line-height:12.0pt;"><span style="page-break-after:avoid;"><span style="font-family:Times,serif;"><span style="font-size:11.0pt;"><span style="font-family:"Arial",sans-serif;">Applications in priority order</span></span></span></span></span></span></td>
<td style="border:solid windowtext 1.0pt;width:98.45pt;border-left:none;padding:2.85pt 5.4pt 2.85pt 5.4pt;" valign=top width=131><span style="font-size:12pt;"><span style="line-height:12.0pt;"><span style="page-break-after:avoid;"><span style="font-family:Times,serif;"><span style="font-size:11.0pt;"><span style="font-family:"Arial",sans-serif;">Price paid/Value (£)</span></span></span></span></span></span></td>
<td style="border:solid windowtext 1.0pt;width:60.5pt;border-left:none;padding:2.85pt 5.4pt 2.85pt 5.4pt;" valign=top width=81><span style="font-size:12pt;"><span style="line-height:12.0pt;"><span style="page-break-after:avoid;"><span style="font-family:Times,serif;"><span style="font-size:11.0pt;"><span style="font-family:"Arial",sans-serif;">Fees paid (£)</span></span></span></span></span></span></td>
<td style="border:none;width:15.4pt;border-right:solid windowtext 1.0pt;padding:2.85pt 5.4pt 2.85pt 5.4pt;" valign=top width=21></td>
</tr>
<tr style="page-break-inside:avoid;">
<td style="border-bottom:none;width:34.35pt;border-top:none;border-left:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:2.85pt 5.4pt 2.85pt 5.4pt;" valign=top width=46></td>
<td style="border-bottom:solid windowtext 1.0pt;width:135.85pt;border-top:none;border-left:none;border-right:solid windowtext 1.0pt;padding:2.85pt 5.4pt 2.85pt 5.4pt;" valign=top width=181><span style="font-size:12pt;"><span style="line-height:12.0pt;"><span style="page-break-after:avoid;"><span style="font-family:Times,serif;"><b><span style="font-size:11.0pt;"><span style="font-family:"Arial",sans-serif;">TRANSFER 50% BY WAY OF CASH</span></span></b></span></span></span></span></td>
<td style="border-bottom:solid windowtext 1.0pt;width:98.45pt;border-top:none;border-left:none;border-right:solid windowtext 1.0pt;padding:2.85pt 5.4pt 2.85pt 5.4pt;" valign=top width=131><span style="font-size:12pt;"><span style="line-height:12.0pt;"><span style="page-break-after:avoid;"><span style="font-family:Times,serif;"><b><span style="font-size:11.0pt;"><span style="font-family:"Arial",sans-serif;">£40,000</span></span></b></span></span></span></span></td>
<td style="border-bottom:solid windowtext 1.0pt;width:60.5pt;border-top:none;border-left:none;border-right:solid windowtext 1.0pt;padding:2.85pt 5.4pt 2.85pt 5.4pt;" valign=top width=81><span style="font-size:12pt;"><span style="line-height:12.0pt;"><span style="page-break-after:avoid;"><span style="font-family:Times,serif;"><b><span style="font-size:11.0pt;"><span style="font-family:"Arial",sans-serif;">£45</span></span></b></span></span></span></span></td>
<td style="border:none;width:15.4pt;border-right:solid windowtext 1.0pt;padding:2.85pt 5.4pt 2.85pt 5.4pt;" valign=top width=21></td>
</tr>
<tr style="page-break-inside:avoid;">
<td style="border-bottom:none;width:34.35pt;border-top:none;border-left:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:2.85pt 5.4pt 2.85pt 5.4pt;" valign=top width=46></td>
<td style="border-bottom:solid windowtext 1.0pt;width:135.85pt;border-top:none;border-left:none;border-right:solid windowtext 1.0pt;padding:2.85pt 5.4pt 2.85pt 5.4pt;" valign=top width=181><span style="font-size:12pt;"><span style="line-height:12.0pt;"><span style="page-break-after:avoid;"><span style="font-family:Times,serif;"><b><span style="font-size:11.0pt;"><span style="font-family:"Arial",sans-serif;">TRANSFER 50% BY WAY OF GIFT </span></span></b></span></span></span></span></td>
<td style="border-bottom:solid windowtext 1.0pt;width:98.45pt;border-top:none;border-left:none;border-right:solid windowtext 1.0pt;padding:2.85pt 5.4pt 2.85pt 5.4pt;" valign=top width=131><span style="font-size:12pt;"><span style="line-height:12.0pt;"><span style="page-break-after:avoid;"><span style="font-family:Times,serif;"><b><span style="font-size:11.0pt;"><span style="font-family:"Arial",sans-serif;">£40,000</span></span></b></span></span></span></span></td>
<td style="border-bottom:solid windowtext 1.0pt;width:60.5pt;border-top:none;border-left:none;border-right:solid windowtext 1.0pt;padding:2.85pt 5.4pt 2.85pt 5.4pt;" valign=top width=81><span style="font-size:12pt;"><span style="line-height:12.0pt;"><span style="page-break-after:avoid;"><span style="font-family:Times,serif;"><b><span style="font-size:11.0pt;"><span style="font-family:"Arial",sans-serif;">£45</span></span></b></span></span></span></span></td>
<td style="border:none;width:15.4pt;border-right:solid windowtext 1.0pt;padding:2.85pt 5.4pt 2.85pt 5.4pt;" valign=top width=21></td>
</tr>
<tr style="page-break-inside:avoid;">
<td style="border-bottom:none;width:34.35pt;border-top:none;border-left:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:2.85pt 5.4pt 2.85pt 5.4pt;" valign=top width=46></td>
<td style="border-bottom:solid windowtext 1.0pt;width:135.85pt;border-top:none;border-left:none;border-right:solid windowtext 1.0pt;padding:2.85pt 5.4pt 2.85pt 5.4pt;" valign=top width=181></td>
<td style="border-bottom:solid windowtext 1.0pt;width:98.45pt;border-top:none;border-left:none;border-right:solid windowtext 1.0pt;padding:2.85pt 5.4pt 2.85pt 5.4pt;" valign=top width=131></td>
<td style="border-bottom:solid windowtext 1.0pt;width:60.5pt;border-top:none;border-left:none;border-right:solid windowtext 1.0pt;padding:2.85pt 5.4pt 2.85pt 5.4pt;" valign=top width=81></td>
<td style="border:none;width:15.4pt;border-right:solid windowtext 1.0pt;padding:2.85pt 5.4pt 2.85pt 5.4pt;" valign=top width=21></td>
</tr>
<tr style="page-break-inside:avoid;">
<td style="border-bottom:none;width:34.35pt;border-top:none;border-left:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:2.85pt 5.4pt 2.85pt 5.4pt;" valign=top width=46></td>
<td style="border-bottom:solid windowtext 1.0pt;width:135.85pt;border-top:none;border-left:none;border-right:solid windowtext 1.0pt;padding:2.85pt 5.4pt 2.85pt 5.4pt;" valign=top width=181></td>
<td style="border-bottom:solid windowtext 1.0pt;width:98.45pt;border-top:none;border-left:none;border-right:solid windowtext 1.0pt;padding:2.85pt 5.4pt 2.85pt 5.4pt;" valign=top width=131></td>
<td style="border-bottom:solid windowtext 1.0pt;width:60.5pt;border-top:none;border-left:none;border-right:solid windowtext 1.0pt;padding:2.85pt 5.4pt 2.85pt 5.4pt;" valign=top width=81></td>
<td style="border:none;width:15.4pt;border-right:solid windowtext 1.0pt;padding:2.85pt 5.4pt 2.85pt 5.4pt;" valign=top width=21></td>
</tr>
<tr style="page-break-inside:avoid;">
<td style="border:none;width:34.35pt;border-left:solid windowtext 1.0pt;padding:2.85pt 5.4pt 2.85pt 5.4pt;" valign=top width=46></td>
<td colspan=2 style="border:none;width:234.3pt;border-right:solid windowtext 1.0pt;padding:2.85pt 5.4pt 2.85pt 5.4pt;" valign=top width=312><span style="font-size:12pt;"><span style="line-height:12.0pt;"><span style="page-break-after:avoid;"><span style="font-family:Times,serif;"><span style="font-size:11.0pt;"><span style="font-family:"Arial",sans-serif;">Total fees (£)</span></span></span></span></span></span></td>
<td style="border-bottom:solid windowtext 1.0pt;width:60.5pt;border-top:none;border-left:none;border-right:solid windowtext 1.0pt;padding:2.85pt 5.4pt 2.85pt 5.4pt;" valign=top width=81><span style="font-size:12pt;"><span style="line-height:12.0pt;"><span style="page-break-after:avoid;"><span style="font-family:Times,serif;"><b><span style="font-size:11.0pt;"><span style="font-family:"Arial",sans-serif;">£90</span></span></b></span></span></span></span></td>
<td style="border:none;width:15.4pt;border-right:solid windowtext 1.0pt;padding:2.85pt 5.4pt 2.85pt 5.4pt;" valign=top width=21></td>
</tr>
</tbody>
</table>