Inheritance from Grandparent cannot be held by parents

Hello Reddit, throwaway account. UK for reference.

My Grandfather (mum's side) died a few years back. He left an inheritance of around the amount of 27k to each of his three children. He was not well liked and the money has not been well received, nor do they want to use it.

My mother's portion she came to terms with and has now used, however her sister owns a company, through which owning this amount during her current audit is putting her into another tax band or something (paraphrasing from my mum who doesn't know the issue). My Aunt has asked if my Mum can take the amount for her, but because of the way benefits work in the UK, if she took the amount they would take her off benefits until she's spent the full amount. So my mum is asking if I can take the amount (as the only child on my mum's side of the family that's financially responsible), until which time either my mum or aunt need it.

I am in the fortunate position that I and my partner (not eloped) own a house with a mortgage, both have full time jobs, have credit cards ext. I did not receive any inheritance at the time of his death.

My question is what is the best way to go about holding this amount, and are there issues I need to know? Am I likely to be held accountable for tax evasion?