You say inheritance but then suggest a gift, which is it?
If a mother gifts property to her daughter, the mother will be subject to CGT at 20% on the uplift in value of the property since she acquired it to its market value on the date of the gift (with allowances for indexation and acquisition costs).
The daughter will receive a taxable gift to her mother and, if this gift, together with other gifts or inheritances received from her parents since December 1991, are worth over €496k, CAT at 20% will be due on the excess.
Stamp duty will apply at half the normal rate, based on the market value of the property.