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Patients more forthcoming on health issues with electronic assessments

My mother, who rents from the council, was left a house worth €300,000 by her brother whom she looked after for three years and who sadly passed in 2019. The will is currently being contested by his only son. My mother is worried about the tax she will have to pay. She is in her 70s and has never lived at the property which she has been given in the will. She doesn’t own any property and is on State pension. I’m wondering if there are any loopholes regarding tax? Also, when and if she does receive this property, would she be best off selling it in the bad condition it is in o...