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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Variations: estate: disclaimers: where not retrospective for CGT

A valid disclaimer will not be retrospective to the date of death if the conditions inCG31490 are not satisfied. For example, the instrument may have been executed more thantwo 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.