NRCGT - inherited property

[27Spots]

Hi,
A beneficiary who has been permanently resident in Spain for c. 15 years is the sole beneficiary of an estate in the UK and has been advised that if the property in the estate is appropriated to him prior to being sold, he will have no UK liability to CGT. Non resident for UK tax purposes.

Please would someone confirm the position for me - wouldn't NRCGT come into play and the beneficiary be taxable at 18%, after annual exemption? I know this applies only to the element of the gain post April 15 but since the death was in 2017, the whole of the gain has arisen during the admin period and is therefore taxable? (Whether or not the property was correctly valued at date of death is a separate question....!)
If UK tax is payable, double tax relief may apply but it's noted that in Spain the rules are "the same as in the UK - if one property is inherited then there is no capital gains tax to pay in that financial year".

Many thanks in advance for any thoughts...

[SteLacca]

The inheritance is at market value at the date of inheritance. This is the base cost for CGT.

[27Spots]

Yes - sorry, I completely missed the critical part of my question because I was in a rush earlier. The property has been sold in the U.K. on the beneficiary's behalf, hence me thinking he is liable to NRCGT.

[AGoodman]

Yes, I would expect NRCGT to apply.