Vivian v Koningsveld & Ors

Vivian v Koningsveld & Ors

The court found clear and cogent evidence of a specific common intention to sever joint tenancies to achieve inheritance tax savings, and that the deed of variation failed to reflect this intention due to a mistake. Rectification was granted to mirror the deed of rectification already executed.

Parties
Claimant: Vivian; Defendant: Koningsveld; Defendant: Unnamed Defendant 2; Defendant: Unnamed Defendant 3
Jurisdiction
England and Wales
Judgment Date
29 October 2010
Procedural Posture
Civil / Judgment
Outcome
Order for rectification granted.
Legal Topics
Rectification of Deeds, Inheritance Tax, Mistake in Legal Documents
Equity Probate Tax Rectification of Deeds Inheritance Tax Mistake in Legal Documents

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Parties

Vivian

Claimant

Koningsveld

Defendant

Unnamed Defendant 2

Defendant

Unnamed Defendant 3

Defendant

Procedural Posture

Civil / Judgment

Legal Issues

  1. 1 Whether the deed of variation should be rectified to reflect the parties' true intention regarding severance of joint tenancies and inheritance tax mitigation

Ratio Decidendi

The court found clear and cogent evidence of a specific common intention to sever joint tenancies to achieve inheritance tax savings, and that the deed of variation failed to reflect this intention due to a mistake. Rectification was granted to mirror the deed of rectification already executed.

Court Disposition

Order for rectification granted.

Orders

  • The deed of variation is rectified to mirror the terms of the deed of rectification executed by the parties.