CGT on Commercial Property After Death

Here is the situation: 1. Commercial property purchased in the UK in 1957 so it is assumed that the starting date for CGT would be a valuation at 31 March 1982. Is this correct? 2. Half share gifted to spouse in 2013 which did not attract CGT - is this correct? 3. Death in 2024 leaving remaining half share to spouse so no IHT is payable. Is this correct and is a valuation at the date of death required? 4. On the future death of the spouse would a valuation at the date of the death of the spouse for IHT be a starting valuation for future gains by the beneficiaries?

Hi sprucepilot,
You are correct for 1 and 2. for 3 and 4 you will need to contact the IHT helpline on 0300 123 1072.
Thank you.