CGT on inherited shares

My partner inherited some shares following the death of her father. In the event that they are paid into a stocks & shares ISA, this involves selling and repurchasing the shares in the ISA. What is the CGT liability ? We presume that the 'Capital Gain' is the difference in value from the date of death until they are sold? Is this correct ? Thanks, Andy.

Hi
Capital gains tax would be payable on the shares up to their disposal value prior to being placed in th ISA.  Once in the ISA, there would be no capital gains tax liability.

Can you clarify: Is the capital gain the difference between probate value and disposal value ? Thanks, Andy

Hi Andrew Fagan

Yes, as you inherited the shares at the probate value.

Thanks