CGT on second home

My mother inherited her parents property when they died many years ago and then put half the property in my father's name. He passed away four years ago and she now owns it in her sole name. She is now considering selling this property. How is her CGT liability calculated? Is it on 100% of the value of the property when she inherited it, or does the fact that 50% of the house was owned by my father for many years, which was then passed on to my mother on his death, change the calculation?

Hi,
As there is no Capital Gains Tax liability on the transfer of assets between husband and wife, the transfer is at the value at the time of inheritance.  
Your mother now owns 100% of the property she inherited, so she would use the inherited value as declared in probate.
Thank you.