The claimants had executed a deed creating a trust of their house, in ignorance of tax changes making such an arrangement liable to Inheritance Tax. The claimant now sought the setting aside of the settlement.
Held: The order was made, no consideration having been given.
Morgan J
[2016] EWHC 790 (Ch), [2016] WLR(D) 179, [2016] 4 WLR 71, [2016] WTLR 913
Bailii, WLRD
Inheritance Tax Act 1984 1 2 3
England and Wales
Inheritance Tax, Equity
Updated: 13 January 2022; Ref: scu.562026