A very short point; Inheritance Tax, when it is due, is generally spread across the assets in proportion, so that if a house is two-thirds of the estate, then it will bear two-thirds of the tax. The beneficiaries might decide to pay all the tax from the “cash” assets, rather than have to raise money on the house, but the point is, tax that is due on the house can be paid by instalments, over ten years. This fact tends to mean that beneficiaries have options other than having to sell.