Inheriting stocks and how to calculate the taxable gain

Dear Sir/Madam, My mom was non UK resident and died last year. She gave me some stocks according to her Will. I want to know from what time the value of stocks is calculated so I need to pay any gains/ interest of those stocks afterward: 1) The stock value is calculated on the date of my mom died. so if the price of stocks raised afterward, I need to pay the tax on the gain. or 2) The stock value is calculated on the date of the issuance of Grant. or 3) The stock value is calculated on the date the actual stocks were transferred to the executor of the Will. (in my case it is my brother) or 4) The date the executor transferred the stocks to my account. Thank you

Hi
The date will be when your mum died and you will treat the value at that date as your 'cost' price.
Thankyou.

Thank you for your reply, The gain from selling stocks inheriting from my mom is classified as "Income" or "Capital Gain"?

Dear Sir/Madam, May I know if the gain from selling stocks inheriting from my mom is classified as "Income" or "Capital Gain"?

Hi,

This would be a capital gain.

Thank you.