Capital Gains and Inheritance Tax on gifted property

Hello, Just wondering if anyone could help me with a capital gains and inheritance tax enquiry. Long story short, my mom is going to transfer ownership of her property to me but she will remain in the property for the foreseeable future (gift with reservation of benefit). The value of the propery is £180K, so am I right in saying I will have no issues with inheritance tax as it’s under the threshold? Now, my capital gains tax query is as follows: Scenario A: My mom does a transfer of ownership of her property to me in 2025. She passes away in 2026. I sell the house in 2030 for a profit. Scenario B: my mom passes away in 2026 and gifts the property to me in her will. I sell the house in 2030 for a profit. I want to keep this as straightforward as possible so there's no other additional value in my mom’s estate and no hidden trusts etc. In these hypotheticals. Am I correct in saying that the capital gains tax are applicable in both scenarios, here? I.E. there's no capital gains tax exemption in scenario B as it was left in a will rather than a transfer of ownership when she was alive? Someone said this is the case but I think they have gotten inheritance tax mixed up with capital gains tax so I just want to be sure. So, just to confirm, from a capital gains tax perspective, is there any difference between us doing a transfer of ownership now while she’s alive as opposed to waiting for her to gift it to me in her will? And would inheritance tax not be applicable here as it’s under the £325K threshold? Any help is appreciated. Thanks

Hi

We cannot comment on scenarios.  If your mum gifts the property to you, she may have capital gains tax to pay, but this may be reduced by private residence relief.  
Your mum's estate may have inheritance tax to pay is she passes away within 7 years of gifting the property to you.  
Have a look a the guidance on inheritance tax at How Inheritance Tax works: thresholds, rules and allowances.  
If you inherit the house through a will, rather than be gifted the property during your mother's lifetime,  You may have capital gains tax to pay on its disposal.  You would need to obtain the market value of the property at the time is gifted to you or obtain the probate value if you inherit it, so that a gain can be calculated from the disposal value.  
There is a calculator at Tax when you sell property, which will also allow you to create a capital gains account, so that you can report and pay any capital gains tax within 60 days of completion.

Thank you