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Thanks for your question. I am a solicitor in the UK. You do not pay capital gains tax for any of the periods that your husband lived in the property. As well is that you do not pay capital gains tax for the last three years of ownership. From what you say therefore there will be a two year period only which might be liable for capital gains tax on a proportionate basis. Your husband also has his annual exempt allowance of £12,000 to deduct from that proportionate gain. Acquisition and disposal costs can also be deducted if required. He has owned the property for 29 years. Take the price paid for the flat In 1991 and deduct that from its current value. Divide that by 29 and multiplied by two and that is the net capital gain. If that is less than £12,000 there will be no tax to pay. I hope that helps. Please leave a positive rating on the star rating system on your screen. That will allow JustAnswer to credit me for helping you today.