I am acting in a case where the deceased who died several years ago bequeath her estate to her three children. Two of the children were the executors and all three of them decided that they would allow their father who was not a beneficiary to continue living in the deceased ‘s home. The property was transferred by the executors into their names as trustees and a restriction was entered on the title. The third child’s name did not go on the title. Their father died recently and the property is now being sold. As there is a sizeable gain, I have suggested that the three children should consider gifting a one half of their share to their spouses so as to make use of their CGT allowances. The three have written to us confirming that they would like to do this. Can this be effected by them signing simple deeds of gift of their equitable interest?