H died 2021. Will created an IPDI for W in his 1/2 of the house. W died within 2 years.
Remainder was to a DT but appointed out to the two daughters.
Ws Will creates DT (to be appointed out).
Prop sale agreed £22,500 over Probate Value (gain shared between daughters and Ws estate). Net gain will be approx. £15,000.
£7,500 gain with 2 daughters so within their CGT allowances.
In respect of Ws share of the property, I am considering appointing 25% of Ws half to the daughters with the remaining 75% to stay in the estate with aim that no CGT payable in respect of Ws estate.
Is my thinking right and/or is there anything else I should be considering?