CGT re living in an inherited house before selling

I've read conflicting advice so hope you can help me help my cousin My aunt has left my cousin her house in her will, because of the value there is no IHT. He says he's going to transfer the house into his name then plans to sell the house, but he intends to firstly move into the house and spend time doing it up before he puts it up for sale.I have told him I think he will need to pay CGT on any profit he makes, he thinks not! Any advice would be gratefully received as neither of us have experience with this

Hi,
There may be capital gains tax to pay.  
It cannot be ruled out.  Only after the property is disposed of, can any Private Property Disposal Capital Gains Tax (PPDCGT) be calculated.  
There is guidance and a calculator at:
Tax when you sell property, to help work out any gain, which leads on to creating a capital gains account to report and pay any capital gains tax due, within 60 days of the completion date.  
Private residence relief may reduce any capital gain.  
Have a look at helpsheet HS283 
Thank you.