Some years ago my mother gifted me joint ownership of her house. Upon her death I assumed full ownership and it has been rented ever since.
At the time of gifting, the property was valued, and was within the then Revenue threshold for mother - son gifts, and no money was involved.
I am now considering selling it and am looking at the CGT implications of doing so.
In this regard, is there is a 'cost', based on the gift transfer value that can now be used to minimise my CGT liability?