Tax implications of gift of inherited property

Question My mum recently passed away but left no will. She lived with her partner for 28 years and the intestacy rules state that the estate is split between children and he does not have any claim on the property. If the children (four of us) were to gift this property to her partner would there be any tax implications? The estate is worth around £260,000. I have read that if the person who gifts a property dies within seven years, inheritance tax would be due. Who would be responsible for paying this? Would it come from the estate of the person who has died? For example, if I gifted my share and then died within seven years, would the tax have to be paid from my estate? 
 
Arthur Weller replies: 
If the four children gifted the property now there should be no capital gains tax for them to pay. An inheritor is treated as receiving from the deceased at probate value, so if your mother died recently, presumably the house has not gone up (much) in value since she died. If one of the four siblings died within seven years of gifting, the value of their quarter share would broadly be added to their other assets at the date of their death, to give the total for their estate subject to inheritance tax.