Inheriting house and future sale

Hi Folks

If a niece inherited their aunts house at a valuation of 500k and paid the inheritance tax bill on the valuation of 500k, if then down the line the niece sold the house for a higher amount than 500k would they be liable for a tax bill on the difference between increased price and valuation price (500k)? This would be the nieces only residence, it would be her primary residence

Thanks for any advice

No CGT on any gain from selling your PPR.