The court considered its ability to redraw a document where its legal effect was misunderstood.
Judges:
Mann J
Citations:
[2004] EWHC 2110 (Ch), [2004] STI 2068, [2004] WTLR 1349, [2004] STC 1633, [2009] BTC 8017, [2004] NPC 135
Links:
Jurisdiction:
England and Wales
Cited by:
Cited – Pitt and Another v Holt and Others ChD 18-Jan-2010
The deceased had created a settlement in favour of his wife. He suffered serious injury and placed the damages in trust, but in a form which created an unnecessary liability to Inheritance Tax on his death. The wife’s mental health act receiver now . .
Cited – Pitt and Another v Holt and Another ChD 18-Jan-2010
The claimant sought to unravel a settlement she had made as receiver for her late husband, saying that it had been made without consideration of its Inheritance Tax implications. The Revenue said that there was no operative mistake so as to allow . .
Lists of cited by and citing cases may be incomplete.
Inheritance Tax, Landlord and Tenant
Updated: 25 September 2022; Ref: scu.231585
