Ware v Ware [2021] EWHC 694 (Ch) (29 March 2021) is not a tax case but one involving rectification of legal documents. Adverse IHT consequences would have arisen had the court not granted the order for rectification sought by the claimant. The defendant supported the claim but had instructed counsel to put forward arguments against it so that the court had the benefit of full adversarial argument. It was only HMRC that would be prejudiced by the granting of the order. HMRC was notified of the proceedings and stated that it did not wish to be joined as a party; it did however ask the court to take note of a number of decided cases.
The claimant sought rectification of two deeds of appointment made in 2013 by the claimant and the defendant as trustees of two will trusts created in 2005. Each deed had mistakenly (and...
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