Chris Gawkrodger

My mother is a widow and has recently sold a small rental property which had been left to my late father on the death of his mother. When his mother died in 1999 my father was left the small property. In May 2005 joint ownership with my mother/father was established. In Oct 2017 my father died and in November my mother gained probate and full ownership of the property. This rental property was then sold March 2025. Does she pay CGT on 50% market value from date of probate (Nov 2017), or from May 2005 when joint ownership? Does she pay CGT at 50% or 100% market value from her husband's death until property sold, deducting CGT allowance of £3000 and selling costs? Does she need to take pre-2005 into any consideration?