My Mother lived in my house rent-free in Scotland wef Oct 2006 when it was legally transferred to my name. That was a legal requirement. It was formerly a council house and she was given the money by me to buy it, at a greatly reduced rate as she was a council tenant of over 30 years. She died in Feb 2013 and the house was sold in Sep 2013. As it was not my normal residence and I expected to pay Capital Gains Tax, I have engaged a tax adviser here in England, where I live. They drafted a letter for me to send to HMRC detailing the facts and the calculations re my costs of improvements and the selling price, thus saying that I had no CGT to pay. HMRC are now saying that the value of the house should be taken as a "tenancy-occupied house" and not at the value of the house as it was in Oct 2006. Is this correct under Scottish Law? I would appreciate a prompt response. Thanks.