IHTM35164 - Disclaimers: dead beneficiaries

If Jon dies leaving property to Brian who dies shortly afterwards, the property can be taken out of Brian바카라 사이트™s estate for IHT purposes by a disclaimer within IHTA84/S142(1).  The requirements are that

  • Brian had not accepted the gift under Jon바카라 사이트™s will or any benefit from it (otherwise there can be no disclaimer)
  • the disclaimer is made by both Brian바카라 사이트™s personal representatives and beneficiaries, and
  • the requirements of IHTA84/S142(1) are satisfied.

The personal representatives of the deceased can disclaim, under IHTA84/S.93, (IHTM35165) a beneficial interest in possession (IHTM16061) given or bequeathed to the deceased which, owing to ill health, ignorance of the interest, or brevity of the time available, the deceased was never in a position either to accept or disclaim.