Beneficiary wants to disclaim but won't put in writing

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legal33

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Hi,

One of the beneficiaries of an Estate wishes to disclaim her share but refuses to write a letter to this effect to the Executor. Can Probate i.e the completion of form CA24 still progress?

Thanks,
 
The problem here is whether that beneficiary is listed as a beneficiary or not. If she disclaims she is no longer a beneficiary and uplifts the other beneficiaries. If she doesnt, she is still a beneficiary. So which does the executor go with?

I would suggest in the absence of a signed disclaimer the executor must list her as a beneficiary with consequent tax issues, if above her threshold. If she subsequently signs or gives her share to another bf, then this is a gift, with further potential tax consequences.
 
Many thanks. The executor would not be able to complete her section of the CA24 fully because he would not have her PPS number or details of previous gifts. I suppose he could attach a note for the Revenue Commissioners that the information was not forthcoming from the beneficiary.
 
You will have to undertake not to distribute the estate to that beneficiary without obtaining their pps number. Then you can go ahead with CA24 and extract grant. Unco-operative beneficiary should be advised in writing of all consequences to them.
 
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