CGT on inherited share of main residence

My elderly mother owns 70% of our property and my wife and I own the remaining 30%. The property has been our Main residence for the past 3+ years. If we inherit my mother's share upon her death and then sell the property, are we liable for CGT on the difference between probate value and selling price? Does it matter if we sell in probate or does the property need to transfer to my wife and I before selling?

Hi colet1963,
HMRC cannot comment on future events as legislation may change.
Thank you.