inheritance tax

[Colin Eign]

My wife was left £25,000 in a friend's will.
Another couple were left the remainder of the estate, including a house the total of this being £300,000.
It is now over 5 years since the death of the benefactor.
The will was contested, but no evidence of unsound mind, etc, was found.
The solicitor has said that there was no cash in the estate, so the 25K would have to come from the sale of the house .
He has many excuses for the delays, but has not supplied any paperwork to show any of this.
With the excuse that the house was deteriorating due to damp, etc, he allowed them to move into the house.
They sold their original house for £370,000 and moved into the new house.
Would they be liable for any tax if the will was proved and they had the two houses at the same time?
If tax was due would waiting to inherit the estate for 7 years make tax unpayable?
They still say that they cannot pay the £25,000 until they know that the house is definitely theirs.

[someone]

You need to talk to a lawyer.

Don't think they'd owe any tax due to selling their previous home regardless.

But I'd guess that if they've moved in then the executors should be charging market rent which could then presumably be used (eventually) to settle what is owed to you.

But this is a legal question and you need to find a lawyer to help. I don't know if it's possible but perhaps you can register a charge against the house. The threat might get things moving, and would, if registered, prevent the house from being sold without settling the debt to you.

[Colin Eign]

Thanks for your reply.
I think I may have muddied the waters a bit.
I wanted to know if the probate had been sorted within a year, say, would tax have been payable on the sale of one of the houses if sold straight away.
I have a feeling that tax is being avoided if the will is not proved until 7 years have passed, allowing no tax to be paid.
I hope that this makes more sense,
Thanks
Colin

[AGoodman]

No, I can't see any taxes being avoided here.

More widely, if all involved are failing to administer the estate, you need to be complaining to the executors (those named on the grant of probate) that they are not properly administering the estate. The solicitor cannot do anything alone unless he is also the executor. There is a simple solution to the issue and they appear to be delaying indefinitely.

The legacy will be payable with interest running from the first anniversary of the death at between 0.05% and 5% (it has fluctuated over the 5 years)