Base value of property for cgt

I bought a property in 1997 with my wife as joint tenants. My wife died in 2008 and I inherited her estate. I want to sell the property . Is the base value of the property the purchase price in 1997 or is it different as a result of my wife’s death. Do I use for the base price 50 per cent of the original purchse price as my share and 50 per cent of the property value in 2008 as my wife’s share?

Hi Peter,
You use 50% of the value in 2007 and again in 2008 upon your wife's passing.
Thank you.