UK Capital Gains Tax after selling leaseback - VAT included?

Hi all.  I have just sold my CGH leaseback.  I did not have to pay CGT in France. However, when declaring my sale on my UK tax return, I am unsure of what price to declare for my initial purchase of the property. Is it the total price before the French VAT refund? Or is it the price after the VAT refund? My thoughts are that the VAT is associated with the subsequent signing of the commercial lease, rather than the actual sale, so it would be the full price prior to the VAT refund.  Has anyone who has sold their leaseback found a definitive answer to this question? Many thanks.