Michele P

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?