Our Mum died with no will. 3 children inherit estate. 1 is living in family home with deceased mother for over 20 years. Executor has sold home and divided proceeds among 3 children advising us to each make our own CGT return. As the sibling who lived in family home, I presume she has no liability for CGT (has used the 1/3 share to purchase another property to live in) but the remaining two must each submit a CGT return and pay their proportion. Executor advised by solicitor that each of us should make the CGT return. Yet I appear to be also getting advice from a third party that the executor should have paid the CGT before distributing the estate. As estate is now distributed will we each make a return and the sibling who has purchased an alternative property makes no return as it was their principal residence and they have simply used the funds to purchase an alternative residence.