Vivian v Koningsveld & Ors [2010] EWHC 3961 (Ch) (29 October 2010)

Vivian v Koningsveld & Ors [2010] EWHC 3961 (Ch) (29 October 2010)

The court found cogent evidence of a specific common intention to sever joint tenancies to achieve inheritance tax savings, and that the deed of variation failed to give effect to this intention due to a mistake. Rectification was granted to reflect the true intention, as the mistake related to the effect of the document, not merely its fiscal consequences.

Citation
[2010] EWHC 3961 (Ch)
Parties
Claimant: Vivian; Defendant: Koningsveld; Defendant: Unnamed Defendant 2; Defendant: Unnamed Defendant 3
Jurisdiction
England and Wales
Judgment Date
29 October 2010
Procedural Posture
Rectification Claim (chancery) / Judgment After Hearing of Rectification Application
Outcome
Rectification granted
Legal Topics
Rectification of Deeds, Inheritance Tax Mitigation, Mistake in Legal Documents
Equity Wills and Probate Tax Rectification of Deeds Inheritance Tax Mitigation Mistake in Legal Documents

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Parties

Vivian

Claimant

Koningsveld

Defendant

Unnamed Defendant 2

Defendant

Unnamed Defendant 3

Defendant

Procedural Posture

Rectification Claim (chancery) / Judgment After Hearing of Rectification Application

Legal Issues

  1. 1 Whether the deed of variation of John Adams' will should be rectified to reflect the parties' true intention to sever joint tenancies and achieve inheritance tax savings

Ratio Decidendi

The court found cogent evidence of a specific common intention to sever joint tenancies to achieve inheritance tax savings, and that the deed of variation failed to give effect to this intention due to a mistake. Rectification was granted to reflect the true intention, as the mistake related to the effect of the document, not merely its fiscal consequences.

Court Disposition

Rectification granted

Orders

  • Order for rectification of the deed of variation of John Adams' will in terms mirroring the executed deed of rectification dated 11 December 2008.