I am administering the estate of M. M never married and had no children, and dies leaving only his surviving brother and nieces/nephews.
M has died intestate. Does his estate only benefit from £325,000 nil rate band? Also he has listed shares (which family want to sell and not transfer) and a private residence. Will the personal representative (brother) have to pay IHT along with CGT if the shares/property increase in value since date of death?