CGT allowances on inherited property - one for estate or one each for beneficiaries?

How is it determined whether "the Estate" of a deceased is selling a property (therefore one CGT allowance applicable) or whether the property became an asset of the beneficiaries of a will after the death of the owner, and beneficiaries should report their individual gain (therefore one CGT allowance for each beneficiary)? Our father left his entire estate (no specific mention of house in will ) to his 4 children equally, 2 of whom are the executors and trustees of said will. There is CGT to pay on the house sale, which is shortly to complete. We are trying to work out if my sister, as lead executor, should report the sale on behalf of the Estate for CGT purposes; or whether all 4 of us should report our share of the gain individually. How is this determined?

Hi,

The executor must report the deceased's final income, including any capital gains or losses, on the deceased's final tax return.

The beneficiaries must report any capital gains or losses they make when they dispose of the inherited assets.

Thank you.