CGT on house sale

2023: mother died 2023: probate proved after asset valuation. Red book RICS value. 2025: House and fields sold. Four beneficiaries, one is a US resident and holds dual nationality. Three are UK residents, with differing tax rates. Gifts mean the estate is not split equally. i.e. 25% less gift per beneficiary. Do allowances include property maintenance and repair but not development, eg planning application fee? Allowances include estate agent and solicitor fees, are there others? How is CGT calulated?

Hi ,
 

Please refer to : CG15250 - Expenditure: incidental costs of acquisition and disposal    and  Capital Gains Tax: what you pay it on, rates and allowances  . Thank you .