Thanks both for replying. Had a quick look at disclaiming but I don't think it's a possibility at this stage. In any case, the tax due should be quite small and as said individuals weren't expecting anything I don't believe it will be a significant issue.
Just to clarify, it's always the beneficiary's responsibility to pay CAT? - just making sure that I would't become liable for any reason. As mentioned above I'm non-resident if that would make any difference
Thanks