CGT on rental property and care debt of late joint owner

My mother and I were joint owners of a rental property until her recent death, when it reverted to me by survivorship. As she had heavy deferred care payment debt, the house will have to be sold so that her half can got towards paying the debt to the council. As it should fetch more than we paid for it, CGT will probably be due. As I will only receive half of the its value, will I still need to pay all of the full CGT on it? Would it make any difference if the council forces the sale?

Hi Sarah,
If your mother's share of the property was willed to you on her death, then you will be liable to Capital Gains on the whole property.
If there is no will, there her share goes to the estate and the estate pays Capital Gains tax on any gain.
The costs of her care cannot be considered when calculating capital gains.
You will need to contact our helpline here:
Income Tax: general enquiries
For more information, as this will be a more complex calculation and is beyond our ability to give general advice.
Please also have a look at the guidance here:
Tax when you sell property
Thank you.