Beneficial ownership - who pays the CGT? Can I use CGT allowance without beneficial ownership

Hiya, My mother and I are joint owners on my deceased grandparent's overseas family property, but I have nothing to do with it. She has beneficial ownership (keeps any income arising). She sold the property earlier this year and kept all the proceeds and will pay all the taxes etc. Does my mother solely declare the full sale for CGT purposes in her self assessment? Or do we both declare it and split the CGT 50:50? I.e. can we split it 50:50 to take advantage of the CGT allowance even if I do not have beneficial ownership or any proceeds? Thank You

Hi,
As legal owner you are liable but as you state she has beneficial ownership, this would need to have been done legally to show that she is entitled to all of any income arising. if so, then she is solely liable on any gain made.
If there is no legal documention showing the beneficial ownership then you are both liable.
Thank you.

Thank You