Stamp duty on property inherited by appropriation

[Lulabel]

There are 2 beneficiaries in a will; one has the option to inherit the house via appropriation - would that beneficiary have to pay stamp duty?
Would they pay if it became their second home?
What about if it they used it as their main residence?
Would the other beneficiary need to pay CGT?

[maths]

The appropriation of the property in satisfaction of a legacy gives rise to no SDLT charge because there is no consideration paid by the recipient legatee.

No CGT charge should arise as there is no disposal.