House inherited via appropriation

[Lulabel]

Is there CGT to pay on a property inherited via appropriation? If there is and the house was appropriated for more than the HMRC agreed probate value, if it is sold a few years later is the CGT worked out from the probate value or the value for whichthe house was appropriated?

[maths]

Normally an asset appropriated from the deceased's estate is appropriated at its value at the date of appropriation (i.e. not probate value). This is, however, subject to any contrary provision in the will.

The beneficiary still takes as legatee but with the probate value as the base cost.