Capital Gains on share proceeds sent to the US

I am transferring an inheritance to the US. Between probate and shares being sold there was a Capital Gain above the tax free exemption. The benficiary's US accountant says the funds should be sent without paying UK CGT as the CGT liability is with the beenficiary and should be declared to the IRS in the US and tax paid there. As the Executer, my understanding is that I should pay UK CGT before releasing the inheritance.

Hi,
If the property disposed of was located in the UK, then the tax treaty between the UK and the USA states the UK has the first right to charge capital gains tax on gains
from the disposal, after which the USA can charge capital gains and the beneficiary can claim a foreign tax credit for up to 100% of the UK tax paid.  
If the property was named in a will, then each individual beneficiary must report and pay the capital gains tax.  
If a beneficiary is not UK resident, then they still need to report the disposal within 60 days of the completion date.
There is a calculator at Tax when you sell property to help work out the gain.  
They can register for an online capital gains account at Report and pay your Capital Gains Tax.  
If they cannot access the internet service, please call from outside the UK +44 135 535 9022 (8am to 6pm) for advice and ask for a paper form. 
Thank you.

I understand the position clearly regarding property (buildings and land). My question was regarding sales of shares where the value has increased bewteen the date of Probate and the date the shares are sold. Does HMRC define all possessions listed for inheritance tax as 'property'? As an inheritance becomes the property of the beneficiaries at the date of Probate, would it be for them rather than the Executor to declare to HMRC their portion of the capital gain.

Hi ,
 

As the shares are transferred to you at probate you are the one selling these for yourself and captial gains would be for you to declare and not the estate . Thank you .