CGT on sale of Farm

I wonder if anyone can help in regard to this matter.

I have a farm that is going to be sold for quite a few million pounds. There is no IHT to pay. There has been a lot of interest in the farm which makes me think that the farm may sell for more than the date of death valuation.

Usually to mitigate any CGT I would appropriate the assets to the beneficiaries but in this case the farm is being sold to pay several million pounds in legacies and then the residue goes to three members of the family, so less in the residue as what is paid out in legacies.

I understand you cannot replace the date of death value of a property with the sale value if there is no IHT to pay.

Can you appropriate the whole of the estate to all the beneficiaries and use the CGT allowances of the three residuary beneficiaries? Or is there anything else I can do as there has been lots of interest on the farm and I do not want a big CGT bill obviously if we can help it.

Any advice would be welcome.

Thanks Lisa