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IHTA 1984, s 142(1) also applies where the benefit conferred by any of the dispositions of the property comprised in a person's estate immediately before his death is disclaimed within the period of two years of the death. Nobody can be forced to accept a gift, whether one taking effect inter vivos or on a person's death¹. The converse of this is that the right of disclaimer is extinguished as soon as a gift has been accepted in whole or in part. HMRC states that acceptance of a benefit prevents disclaimer².

As with a variation, a disclaimer must be made by instrument in writing by the persons or any of the persons who benefit or would benefit under the disposition(s)³.

The instrument must be made within two years of death but needn't contain an IHT statement, as required for variations (see I4.412).

The effect of s 142(1) applying to a disclaimer is that the disclaimer is treated as having been effected by the deceased. Although no additional statutory provision would seem