Thank you for your question
My name is Clare
I shall do my best to help you but I need some further information first
Please confirm that the assets in the Estate were all in Switzerland
Will the Estate come to her in Cash rather than assets?
In that case no tax will be payable when the money comes into her possession - although of course any income she receives from investments will be taxable in the normal way.
Assuming any tax on income from the company is paid in Switzerland she will not have to pay a second chunk here in the Uk
I hope that this is of assistance - please ask if you need further details