LJ1234 anon

My mum and late father owned a second property (a flat) in Scotland. Their main home was in England. They bought the flat in 2008 and paid £115,000. It was equally owned between them. My mum decided to sell the flat after my dad's death in August 2023. In order to sell it she had to apply for Confirmation on his half share of the property.Confirmation was granted in June 2024. For the purposes of Confirmation , an estimated value of £125,000 was given for the flat ( based on estate agent valuations). My mum has recently accepted an offer on the flat for £135,000. How much Capital Gains Tax will she have to pay? The estate agent and solicitors fees come to approximately £4000. What values should be used to make the calculation? Do I take the difference between £135k and £115k and then subtract from that the fees and the CGT allowance that my mother has for this tax year - OR is this calculation altered in any way by my dad's death. My mum is a non-tax payer. Many thanks. LJ