When can estate be distributed

[Leann]

My mothers estate is being manage by a friend of my sisters. Probate has been granted, my Mother had rental income from her house so had to fill in a tax form and quite frequently there was some adjustments to be made. The executor is proposing to dispose of the estate and release the house to my sister. I looked on HMRC website, and clearly states any taxes should be paid before assets are distributed, and have read the same elsewhere. Is this legal to proceed and release possession of the house,, when taxes may still be owing, she is refusing to wait until she heras from the tax office?

[echat11]

Here's some info - https://www.ageuk.org.uk/globalasset...estate_fcs.pdf