sudden death without will and property

[legaleaglet]

Mother died suddenly leaving father and 2 children. No will written. Father left living in the marital home but mother owned another home that she used to live in but rented it out for a few years and then let her eldest move in and use it as his own. Father now wishes to gift the home to his eldest. Am I right in understanding that the eldest son will now be liable for CGT when he sells it and that the value of it now will be added to the father's estate for inheritance tax purposes when he passes away? Am I also right that property is not subjected to the 7 yr rule? Do any of you lovely people have any advice on how the taxation will work and what to do to mitigate tax due? Thank you all for your kind help at this very sad time. G

[dslippy]

Property gifts are subject to havr the Benefit of the 7 year rule.