Hi Amir Ali,
1. You may wish to call our Inheritance Tax helpline re: any possible UK Inheritance Tax implications :
Inheritance Tax: general enquiries
2. As regards the sale of the inherited properties, as a UK resident you are potentially liable to Capital Gains Tax.
Please refer to the following guidance:
Tax when you sell property
3. There are no Income Tax implications re: the transfer of funds from Iran to the UK, and you are not required to provide HMRC with any supporting documentation.
Thank you.