CGT on a property that wasn't put in their name

If a 50% share of a property was left to a direct descent in their fathers will, but their name was never put on the deeds (property had been held as tenants in common, other tenant/party remained living there until their death), Is CGT applicable in this event if they were never actually named on the deeds and therefore never actually owned any of the property? Thank you.

Hi,
Yes, Capital Gains Tax may be payble. The person who inherited the share of the asset is the 'beneficial owner' of the 50% share of the property, even if their name does no appear on the title deeds. This means they may be liable to Capital Gains Tax on the disposal of the property. They will receive the funds arising from the dispsosal. Please have a look at the guidance below, it includes a capital gains calculator and links to register for a capital gains account, report and pay the Capital Gains Tax within 60 days of the completion date.
Tax when you sell property
Thank you.