Capital Gains Tax

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my aunt and cousin jointly bought a one bedroom flat which my aunt lived in
until her death 8 years later. My cousin lived elsewhere (rented) as she needed 2 bedrooms.
The flat has been vacant 7 years but could not be sold due to its back condition Now after extensive repairs eg new roof she can finally sell.
Is there CGT to pay and how much?

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Who inherited the flat on your aunt's death? Was it your cousin? Did she inherit your aunt's 50% share, so that she now owns 100% of the flat? It was presumably valued for probate purposes?

Assuming they owned the property 50/50.

Your Aunt.
It was her main home from purchase until her death, and 100% CGT relief is available for a principal residence. So her 50% share would have passed to her beneficiary(ies).

Your Cousin
It has never been her main home so there is a potential CGT hit. Impossible to work out without knowing precise dates, costs of aquision, costs of improvements, cost of disposal.

You need an accountant.