Readers' forum : Which tax?

I am considering selling a property that my parents gave me in 1984. They both continued to live there until my mother died in 2014.

I lived there for around eight years after it was gifted to me and then moved to my marital property while caring for my mother who remained in the house.

Since her death I have been renting out the property for a couple of years and receiving the income. However I am finding the work involved rather onerous and am considering whether to put the house on the market. If I sold it would I be subject to inheritance tax or capital gains tax?

The value of my mother’s estate was less than £300 000. I was not involved in the administration but should the property have been taken into account? If it is capital gains tax that potentially applies...