Is CGT liable when deceased instruct to 'divide proceeds' of home

Delambo

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Is CGT liable when late parents instruct in will to 'divide proceeds of family home, amongst siblings'. As there was no option to keep the family home for the beneficiaries, of which there are 9.
 
The beneficiaries may be liable to CAT, not CGT.

The CAT due depends on their relationships, etc.
 
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