CG31500 | Death and Personal Representatives: Variation of the devolution of an estate: Deeds of disclaimer: Variations: estate: disclaimers: conditions not satisfied

If the conditions set out in CG31490 are not satisfied then the disclaimer will not be treated as retrospective to the date of death. The treatment applying will depend on whether the assets have vested in the legatee before the deed is executed or whether they remain vested in the personal representatives, see CG30900+.

• If the assets have vested in the legatee the non-retrospective disclaimer will operate as a disposal by the person disclaiming his or her interest in the assets. This disposal should be dealt with on precisely the same lines as a disposal by way of gift. This could only apply if the legatee has not benefited in any way from the assets, and would generally require the legal title to still be with the personal representatives.

• If the non-retrospective disclaimer is executed whilst the assets remain vested in the personal representatives see CG31940+.