Laird v Simcock & Ors [2022] EWHC 1865 (Ch) (26 July 2022)

The claimant failed to provide convincing proof that the trustees had the specific intention alleged at the time of executing the deed; neither trustee demonstrated knowledge or intention as to the precise effect of the deed, and thus rectification could not be granted.

Citation: [2022] EWHC 1865 (Ch)
Parties: Claimant: Clare Alison Laird; First Defendant: Catherine Anne Lowder Simcock; Second Defendant: Charlotte Rebecca Simcock; Third Defendant: Elizabeth June Simcock; Fourth Defendant: Gemma Louise Simcock
Jurisdiction: England and Wales
Judgment Date: 26 July 2022
Procedural Posture: Part 8 Claim for Rectification of Deed / Judgment After Hearing on Merits
Outcome: Claim dismissed
Legal Topics: Rectification of Trust Deed, Mistake in Legal Documents, Intention of Trustees, Inheritance Tax Planning

Equity Trusts and Estates Rectification of Trust Deed Mistake in Legal Documents Intention of Trustees Inheritance Tax Planning

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Parties

Clare Alison Laird

Claimant

Catherine Anne Lowder Simcock

First Defendant

Charlotte Rebecca Simcock

Second Defendant

Elizabeth June Simcock

Third Defendant

Gemma Louise Simcock

Fourth Defendant

Procedural Posture

Part 8 Claim for Rectification of Deed / Judgment After Hearing on Merits

Legal Issues

1 Whether the deed of appointment should be rectified to reflect the trustees' alleged true intention regarding the appointment of assets to a life interest trust for spousal inheritance tax relief.

Ratio Decidendi

Court Disposition

Claim dismissed