Sue Robinson

I’m sorry if this has been asked before but i cannot find an answer that fits my situation. My husband owned and lived in a property (in his sole name) before we met, When we married over 18 years ago he moved into my house (in my sole name) but he never sold his property renting it out for a number of years, paying income tax on all rental income, etc. Sadly he died in August 2023 and in his Will he left his property to me and his 3 children (1/4 share each). We have now sold his property for £20k less than the probate valuation so we, as beneficiaries, are not liable to CGT on the sale. There is no IHT either as his estate falls below the IHT threshold. Am I correct in assuming that even though his property would be deemed as a second home for the period he lived with me there would be no CGT liability on him or rather his ‘estate’ as he did not sell the property before he died and that any gain he would have made ‘died with him’? Thank you in advance