My client has inherited a house valued at £150,000. She was not related to the deceased. She believes that because she has inherited property that is a property in addition to her own home (which is mortgaged) that she will incur CGT on the inheritance. I have assured her that this will not be the case and any CGT will only incurred on any gain above it's present value when/if the property is sold. The deceased owned the property since post WW2 times and she has read on gov.uk somewhere that she could be responsible for his gain. I cannot find anything about this. I can only find that she could be liable to IHT if above the threshold but this of course in not the case. Is there anything I have missed?