Where to pay CAT on UK inheritance

A friend has been left a property from his sisters estate. His sister lived in the UK and the property is in the UK - value c. € 250k.
Friend lives in Ireland.
My question is: is there any CAT to be paid in the UK or will he just have to pay CAT here ?

In the UK, inheritence taxes are levied on the estate of the deceased. In Ireland, CAT is paid by the receipient.

In short, the answer is maybe there is tax to pay in the UK as well as here but he would need to get professional advice

You will need to establish if there is any Inheritance Tax to pau in the UK - the estate may well be under the exemption limit and none payable.

However, if IT payable on the estate in the UK, and CAT in Ireland, the double tax treaty will allow for tax credits.