We wish give our daughter the house she lives in, of which…

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Yes - capital gains tax (CGT) will be payable on the disposal of the property.
Transfer into trust is a disposal for CGT purposes.

Since you have not lived in the property then there will be no CGT relief.
Disposal will be judged at market prices.

You will be however entitled to subtract:
- your purchase price
- settlement prices with other brothers and sisters
- any other capital expenses like extension you made

£180,000 - £10,000 - £80,000 - £25,000 = £65,000
£65,000 - 2 x £10,600 (CGT allowances) = £43,800

£43,800 will be subject to CGT at 18 or 28% depending on your income.

When his parents died house was inherited so it was inheritance tax not CGT. Now it is going to be CGT as it is disposal.

I will drill the calculation further:
There are two parts of the house with different CGT liabilities:
1) original your part 50%
You purchased it for £10,000
You invested in it £12,500 (50% of £25,000)
You sold it for £90,000 (50% of £180,000)
2) part inherited from your parents
You acquired the property for £80,000
You invested in it £12,500 (50% of £25,000)
You sold it for £90,000 (50% of £180,000)

On part 1: £90,000 - £10,000 - £12,500 = £67,500
On part 2: £90,000 - £80,000 - £12,500 = -£2,500

Both parts together: £67,500 - £2,500 = £65,000

However if your house is your only valuable asset it might be better not to give it away and pass it on in a will. There will be no inheritance tax as it is worth less then £375,000

Yes £325,000 each. So your 3 houses: £180,000 + £150,000 + £400,000 = £730,000

Sorry I typed incorrectly first time.

If you prepare mirror wills you can give everthing to each other and then allowance goes to £650,000.