Dwelling House Relief - Query

[McBain]

Hi,

I’ve inherited a house and I’m looking to sell. I believe I’m eligible for dwelling house relief:

1. The property was the main home of the disponer (person that died)
2. Beneficiary lived in property as main residence for 3 years before persons death
3. Individual does not own or have interest in another dwelling house
4. Individual must live in the property for 6 years after receiving inheritance

At the time of inheritance my girlfriend (now wife) had a house in probate after the death of her father. She is one of 4 and it was to be split evenly but has still not been sold.

At this time we are looking to sell both houses and was wondering if we would be subject to Capital Acquisitions Tax based on item 3 above?

Thanks.