CG31540 | Death and Personal Representatives: Variation of the devolution of an estate: Deeds of disclaimer: Variations: estate: disclaimers: where not retrospective for CGT

A valid disclaimer will not be retrospective to the date of death if the conditions in CG31490 are not satisfied. For example, the instrument may have been executed more than two years after the date of death or may have been executed in return for consideration. See CG31900 for information about the treatment of such non-retrospective disclaimers.