CGT on sale of inheritance

My husband inherited a half portion of land and half a house from his mother. His brother inherited the other half plus more.
The land was valued at 120k and the house at 50K at the time.

He sold all to his brother this/last year. The land he sold for 68k (gain of 8K) and he previously sold the house to him for 15k (loss of 10k).

Does he owe tax now on the 8k or can he write the loss in the house off against the gain in the land?

Thanks in advance.

Was the sale at market value?

Yes, my husband got advice from an auctioneer.

I thought the house was on the low side but my husband was happy with what he got.

Then yes, they can be offset so there's no CGT due.
There's an anti-avoidance clause that prevents losses on sales that aren't at arms length being used, but it allows them to be offset against gains on sales to the same person. So his 2k overall loss can never be used for anything else.

Thank you very much. I really appreciate your reply