Yes, she is a widow
Okay. I'll await your answer
Hi again.If your mother sells her main home, assuming it has been her main residence since she bought it, any gain will be exempt from CGT. For IHT purposes, her estate will only be comprised of assets she held at the time of her death and the value of any gifts she makes in the seven years before her death. Such assets may include cash from the sale of her main home if it has not all been paid out in care home fees by the time she passes away.As the disposal of the second property will give rise to a CGT liability assuming it has never been your mother's main home, then from a tax point of view, it would make sense to take advantage of the exempt status of a gain from the disposal of the main home rather than selling the let property which is producing income.Take a look here for information on the transfer of an unused nil-rate IHT band.I hope this helps but let me know if you have any further questions.