I am executor for my Dad's estate and the 50% share of his house, owned as tenants-in-common with my mother, is to be split equally between myself and my sister who is resident in the States. I understand we need to complete the relevant Land Registry form to change the title and draw up a Deed of Trust between us. I presume on any subsequent sale she would be potentially liable to CGT according to US tax law and not UK tax law - is this correct and is there anything else we should be aware of given that she is US resident?
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IRS 544 - taxation of non-USA gains
IRS publication 544 might help. She is taxable as USA resident, on her worldwide income.