Expert Needed for Counsel on Property & Inheritance Tax

Hello

My partner is a UK tax resident permanently living in the UK with dual nationality (UK & Latvia). She stands to inherit a property in Latvia from her father. As such, we need some advice on how to navigate this situation most tax-efficiently.

Questions we have
1. Does inheritance tax need to be paid in the UK and the 7-year rule doesn't apply as the property's value is less than £325k? We'd like to know why if not.

2.⁠ ⁠By Latvian legislation, the deed of gift will be made based on the Gift Contract, which will contain a clause stating the value of the property being gifted. Eventually, if the property gets sold, can the sale value be used as a basis for calculating capital gains tax in the UK? If the answer to the question is no, please elaborate on why.

Thanks