Hi, my mum has been in a care home for nearly 3 years. I was told that I need to sell her house before her third year anniversary to avoid Capital Gains Tax. What I do not understand is the CGT liability if I do not sell it before the third year? My mum and dad purchased the house 60 years ago in joint names, and it is still in joint names even though my dad passed away 2 years ago. My sister and I are the sole beneficiaries. Any advice is much appreciated.