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Treat upstands the same as Skirting or Dado rail: That is to say, scribe the internal corners, not mitred. This allows you to cut pieces fitting between walls a fraction under size with no gaps.The exposed ends, cut a reverse mitre 45 deg so your decorative edge is exact length and the cut goes...

The main reasons for not doing internal mitres are finding the angle, shrinkage on pine boards and by scribing you overcome both and you don't need to be too accurate on the length between corners. If you really must do an internal mitre for whatever reason here's a simple cheat for the angle...