Tax law advice land registry entry

Well then explain whether you would apply the gift tax on the full property value when a portion of the outstanding loan is "gifted" on the property or instead a purchase price is agreed upon and this is financed through a modification of the mortgage. I believe there are some structuring issues here.

And possibly on this occasion the mortgage is to be increased so that the financing fits the entire house construction. How do you then calculate the gift tax?

I don’t understand the problem. Property value 400,000 loan 200,000. A gifts B half of the property. So afterwards both own half. Of the property and of the debts. Tax relevant then 100,000. Half of the "net value."

Edit: Of course, clarify with the bank beforehand

The taxable acquisition (here a gift) is not reduced by the mere existence of a land charge, but only to the extent that unpaid debts remain secured by it.
Simply put, it is exactly as face described it. I don’t quite understand the problem either.

And what if he buys it from her? With a bank transfer and all that? Then it is no longer a gift. But he has to finance it, and for that he has to encumber the land register. Structuring, structuring, structuring.

Example tax calculation of the amount of the gift if the property was purchased 2 years ago for 50% more than the current standard land value.