Hi I may not have explained myself very well. My grandfather gave the property to my mum in 1999. He then died in 2008 so the property was not part of his estate. My mothers husband died 15 years ago. Her property that she lives in is worth £270000 at current market rates and her rental property is worth £170000 there have been no major improvements made on the rental property. Can you clarify what would be the amount of money approximately liable for capital gains please if the selling costs were 2%. I understand the INT I think but just to be sure-- I would be liable for the tax payable on any values above the 325,000 threshhold should she passaway within the next seven years.