The defendant firm of solicitors, acting as executors had sought to arrange matters to minimise Inheritance Tax. A deed of variation was put in place after approval by the court, but the CTO interpreted the deed differently. The executors believed the interpretation to be wrong and sought advantage from that interpretation on counsel’s advice. Negligence … Continue reading Jemma Trust Company Ltd v Kippax Beaumont Lewis (A Firm) and others: CA 11 Mar 2005