Royal Society for the Prevention of Cruelty To Animals v Sharp & Ors

Royal Society for the Prevention of Cruelty To Animals v Sharp & Ors

The will is to be construed as providing a legacy under clause 3 equal to the nil rate band at death, free of tax, and the property under clause 4 passes to the Sharps free of tax, with any inheritance tax payable out of the residuary estate in favour of the RSPCA. The RSPCA's construction, which would abate the clause 3 legacy if the property value increased, is rejected as inconsistent with the testator's intention.

Parties
Claimant: The Royal Society for the Prevention of Cruelty to Animals; First Defendant: Norman James Sharp; Second Defendant: Patricia Daphne Sharp; Third Defendant: John Edward Mason
Jurisdiction
England and Wales
Judgment Date
19 February 2010
Procedural Posture
Probate / Judgment
Outcome
Application dismissed
Legal Topics
Will Construction, Inheritance Tax, Residuary Legacies
Succession Tax Will Construction Inheritance Tax Residuary Legacies

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Parties

The Royal Society for the Prevention of Cruelty to Animals

Claimant

Norman James Sharp

First Defendant

Patricia Daphne Sharp

Second Defendant

John Edward Mason

Third Defendant

Procedural Posture

Probate / Judgment

Legal Issues

  1. 1 Proper construction of will clauses regarding nil rate band and inheritance tax
  2. 2 Incidence of inheritance tax on legacies and residuary estate

Ratio Decidendi

The will is to be construed as providing a legacy under clause 3 equal to the nil rate band at death, free of tax, and the property under clause 4 passes to the Sharps free of tax, with any inheritance tax payable out of the residuary estate in favour of the RSPCA. The RSPCA's construction, which would abate the clause 3 legacy if the property value increased, is rejected as inconsistent with the testator's intention.

Court Disposition

Application dismissed

Orders

  • Will construed as contended for by the Defendants
  • RSPCA entitled to residuary legacy as determined