The client sought advice regarding a complex family dispute involving co-ownership of property with his mother and longstanding financial concerns surrounding his brother. Years ago, the client’s late father transferred assets—believed to be worth approximately £600,000—into the brother’s name to mitigate inheritance tax exposure. Despite receiving funds intended for tax payments, the brother allegedly used the money for investment purposes and continued to demand financial support from both parents. Following the father’s death in 2021, the client and his brother were appointed joint executors of the estate. The client settled his own inheritance tax obligations, while his brother’s liability—initially £90,000—has since increased to £120,000 due to non-payment. The brother has also borrowed £67,000 from their mother for various debts, including CCJs, a vehicle purchase, and personal tax arrears. The mother, described as emotionally vulnerable to her son’s influence, relocated from Sussex to Rotheby following her husband’s death and purchased a property now valued at £40,000. The client owns his own home outright and holds £360,000 in cash. He expressed concern about the potential for HMRC enforcement action and the implications for his shared property interest.