My father died intestate 5 years ago. He left a wife but the house is in his name only on the title. His wife has lived rent free in the house since his death. Nothing was done to have the house put into his wife's name after his death and his wife (my mother) has now also passed away leaving a valid will. Would it be best to apply for letters of administration and windup my father's estate first then apply for probate of my mother's estate which consists of only liquid assets and her share of the sale of his house according to the intestacy formula? What are the capital gains tax / land tax implications of not having acted to get his house transferred to my mother on the title, when my dad died ?