My friend has been estranged from her family for 30 years and recently been told by a reletive that her mother has left my friend a share of her estate with her 2 siblings whom she also have had no contact with, what will happen to her share if she does not accept her inheritence, as this is what she wants to do.
Your friend could do a Deed of Variation in respect of her share of the estate and leave it to her favourite charity. That way the siblings don't get it, but her favourite good cause could get a tax free windfall.