CGT on farm inherited by spouse in partnership if sold

A married couple jointly own a farm consisting of farmhouse, buildings and land and have done so for over 40 years and have been in a farming partnership for income tax for all of that time. My question is what are the tax implications on the surviving spouse if they sell all the farm and land and cease to be a business. Will there be CGT liable on the surviving spouse when the farm is sold please?

Hi

As this is a hypothecial question and you are trying to plan ahead, we are unable to answer your question.

Thank you