Capital gains after death

Hi, my mother inherited a 50 percent share of property from my father when he passed. She has sold the property this year, does she pay cap gains on the original purchase price, or is the value of the property assumed to be 50% of purchase price plus 50% of market value at the time of my fathers death? Thanks

Hi,
There is no Capital Gains Tax liability on the transfer of assets between spouses and civil partners. This means that your mother acquired the 50% share at the value at the time of acquistion. This is the value that should be used when calculating any gains following the disposal of the asset.
Thank you.