What proof for market value for CGT purposes of gifting house abroad

We are gifting a house in Greece in an area with limited property transactions. Is market value simply some valuations for estate agents? How many do we need? In terms of costs to offset are garden landscaping and paving etc allowable, refurbishment costs etc and what is required in terms of receipts?

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Hi,
You would normally need at least 3 different agents to give a valuation in order to get an average. 
For allowable expenses please refer to: 
CG15180 - Expenditure: enhancement expenditure - HMRC internal manual and
CG15250 - Expenditure: incidental costs of acquisition and disposal - HMRC internal manual
Thank you

If we are entirely gifting a house in Greece do we have to pay capital gains tax at all since there is no actual financial gain?

I am from South Africa, and there’s no agency to evaluate the flat price, it’s always a negotiation between seller and buyer

Hi,
There are special rules for Capital Gains Tax on gifts or assets you dispose of to your spouse or civil partner or charity. The normal rules apply for gifts to others.  
There is a calculator below, to help you work out if a gain arises.
Tax when you sell property
Please note that as this is a foreign property, all aspects of the calculation must be in UK pounds sterling. Under the terms of Self Assessment, we do not provide an official exchange rate and the onus is on the individual to use a just and reasonable exchange rate for each acquisition and disposal.
For your convenience, there are exchange rates at:
National Archives: Exchange rates from HMRC in CSV and XML format
For older rates at:
National Archives: Foreign exchange rates and spot rates: 1 January 1989 to 31 March 2009
You are free to use any of the supplied rates or one of your own choosing.
The disposal of a foreign property should be declared in a self assessment tax return, even if no gain arises.
Thank you.