Andy Hall wrote:

The whole area of IHT and stamp duty is a minefield. Apart from IHT
especially being completely iniquitous to begin with -the transferor
already paid income tax - the operation of the system is a mess.
Typically a bereaved person has to deal with with the incompetence of
the Inland Revenue at a time when they can least do with it.

I'm reluctant to muddy the water even further, but no one has
mentioned Capital Gains Tax so far. Couldn't this apply too in
some circumstances?

Nick