Capital gains tax

If a 2nd property being rented out is owned by tenants in common 50% the first party dies and leaves his share to a son and daughter with the surviving wife still owners   50% the property, they have never lived in the property and it  is going to be sold. Am I right in thinking only the wife will pay 50% CGT on her share but the son and daughter won’t as they inherited the property and are immediatly selling,

Barbara - This is not a matter that we at HM Land Registry can comment.  You need to direct your query to HM Revenue & Customs - Get help with tax - GOV.UK