A woman remarried her ex-husband 5 years ago but has no rights to the house she lives in with him. She voluntarily gave up any legal right to the property when leaving 15 years ago, prior to a divorce. The building society has a document signed by her to that effect. She has inherited a house worth around £95k and will look to sell it. It is the only house she owns although she doesn’t live in it. Is it liable to CGT on the sale?