Kevern v Ayres & Anor

Kevern v Ayres & Anor

The court cannot grant rectification unless it is established that the wording of Clause 5 does not reflect the parties' true intentions, which requires determining the meaning of the clause—a matter the parties have reserved for the tax tribunal. Without such a determination or concession, the claim for rectification cannot succeed at this stage.

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
Civil / Interlocutory Judgment on Rectification Claim; Proceedings Adjourned for Further Directions
Outcome
Adjourned for further directions; no final determination on rectification claim
Legal Topics
Rectification of Deeds, Inheritance Tax, Interpretation of Contracts, Jurisdictional Issues Between High Court and Tax Tribunal
Equity Taxation Probate Rectification of Deeds Inheritance Tax Interpretation of Contracts Jurisdictional Issues Between High Court and Tax Tribunal

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Parties

Sheila Mary Kevern

Claimant

Claire Ayres

First Defendant

Her Majesty's Revenue and Customs

Second Defendant

Procedural Posture

Civil / Interlocutory Judgment on Rectification Claim; Proceedings Adjourned for Further Directions

Legal Issues

  1. 1 Whether Clause 5 of the Deed of Variation should be rectified to reflect the parties' intentions for inheritance tax purposes
  2. 2 Whether the High Court has jurisdiction to determine the meaning of the Deed for tax purposes or if this is reserved to the tax tribunal
  3. 3 Whether rectification can be granted without determining the meaning of the clause in question

Ratio Decidendi

The court cannot grant rectification unless it is established that the wording of Clause 5 does not reflect the parties' true intentions, which requires determining the meaning of the clause—a matter the parties have reserved for the tax tribunal. Without such a determination or concession, the claim for rectification cannot succeed at this stage.

Court Disposition

Adjourned for further directions; no final determination on rectification claim

Orders

  • Action adjourned to enable parties to consider how best to proceed in light of the judgment
  • Matter may be restored by either party on short notice for further directions or argument or with a view to a final judgment