Will my client be able to claim residential lettings relief?

Question My client inherited a one-half share in residential property when her father died in 2003. My client's mother (the widow) owned the other half share and lived there alone until her death in 2015. My client inherited the other half interest from her mother and has lived in the property since April 2016. When my client eventually sells the property will she be entitled to claim any residential lettings relief even though no rent passed from her mother and no formal tenancy agreement was in place?
 
Arthur Weller replies:
Your client will not be able to claim any residential lettings relief, because HMRC make it clear (see the end of www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg64713 that this relief is only claimable when the property is rented out commercially.