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Money from America

Hi i hope someone can give kwik advise/guidance. My mums brother suddenly passed away end jan2012. He has left a quantity of investments to be split 4 ways with her and brothers/sister. Will they be subject to both American tax of 30% is what i am told + uk inheritance tax? Normally how long does the process take as they had to pay out 15,000 us dollars for funeral expences and death certs. There is also another fund that does NOT include my mum. She is very annoyed that she has been excluded for a reason she cannot see. It wouldnt matter if its £100 or £10,000; she wants to know why he left he out. Something we will never know, but is there anything she can do if the sum is substantial. Sorry about so many questions. Would love to get decent advice. Thanks

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