Definition of beneficiary inheriting by way of a will

Hello HMRC CGT For CGT the Definition of beneficiary inheriting by way of a will? So the Beneficiary can use their CGT allowances and losses. If a will leaves the residuary estate to Beneficiarie(s). The will does not say a property is inherited by the Beneficiarie(s) just the residuary estate. (1) So If a beneficiary inherits a property rather than the proceeseds of sale of the property can they use their CGT allowances and losses on later dissposal I believe this is the case? (2) If the beneficiary has to pay the executors additional capital to inherit the property as the property is worth more than residuary beneficiaries share of the estate can the beneficiary use their CGT allowance and losses on later dissposal? Would the beneficiary only be able to uses their CGT allowances losses against the inherited share of the property not the share they had to pay additional capital for? (3) The same via variation within 2 years

Hi iain G,
Question 1. yes, you can use your annual exempt allowance and losses, to set against any gain that arises.
Question 2. Is not a tax question and cannot be answered in this forum.
The same with question 3.
You will need to seek professional advice for anwers to these questions.
Thank you.