Kevern v Ayres & Anor [2014] EWHC 165 (Ch) (03 February 2014)

Kevern v Ayres & Anor [2014] EWHC 165 (Ch) (03 February 2014)

The court cannot grant rectification unless it is established that the deed fails to express the parties' intentions, which requires determining the meaning of the deed—an issue reserved to the tax tribunal by agreement of the parties. The claim is adjourned to allow parties to consider procedural options.

Citation
[2014] EWHC 165 (Ch)
Parties
Claimant: Sheila Mary Kevern; First Defendant: Claire Ayres; Second Defendant: Her Majesty's Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
03 February 2014
Procedural Posture
Chancery Division Rectification of Deed / Interlocutory Judgment on Jurisdiction and Procedural Directions
Outcome
Adjourned for further directions; no final order on rectification made.
Legal Topics
Rectification of Deeds, Inheritance Tax, Intestacy, Trusts, Jurisdiction of Tax Tribunals
Equity Taxation Probate Rectification of Deeds Inheritance Tax Intestacy Trusts Jurisdiction of Tax Tribunals

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 3 Authorities cited 8 Party arguments 2 Amounts and remedies 2
Sign in to unlock

Parties

Sheila Mary Kevern

Claimant

Claire Ayres

First Defendant

Her Majesty's Revenue and Customs

Second Defendant

Procedural Posture

Chancery Division Rectification of Deed / Interlocutory Judgment on Jurisdiction and Procedural Directions

Legal Issues

  1. 1 Whether the High Court has jurisdiction to rectify a deed for fiscal purposes when construction issues are reserved to the tax tribunal
  2. 2 Whether rectification can be granted absent a determination that the deed fails to express the parties' intentions
  3. 3 Interpretation of section 142(4) Inheritance Tax Act 1984

Ratio Decidendi

The court cannot grant rectification unless it is established that the deed fails to express the parties' intentions, which requires determining the meaning of the deed—an issue reserved to the tax tribunal by agreement of the parties. The claim is adjourned to allow parties to consider procedural options.

Court Disposition

Adjourned for further directions; no final order on rectification made.

Orders

  • Action adjourned to allow parties to consider procedural options and restore for further directions or final judgment.