I am filing all tax returns for the estate of a deceased individual. The deceased had approx. €200k of UK shares at date of death. These shares have just been sold and realised approx. €225k. Can you confirm who is liable to file the CGT return on the gains on the shares. The shares are being sold by the estate in order to transfer the proceeds to the beneficiaries and title to the shares have not been transferred into the beneficiaries names. The will stated that all assets be left to the 2 beneficiaries and did not state or instruct that the shares be sold and proceeds distributed. If the estate or the beneficaries are liable to return the gains what is the acquisition cost in either case?