Ware v Ware [2021] EWHC 694 (Ch) (29 March 2021)

Ware v Ware [2021] EWHC 694 (Ch) (29 March 2021)

The 2013 Deeds are to be rectified because clear evidence established that the trustees' true intention was only to add beneficiaries, not to terminate and re-appoint the claimant's life interests. The mistake was as to the legal effect of the deeds, not merely their fiscal consequences, satisfying the criteria for rectification.

Citation
[2021] EWHC 694 (Ch)
Parties
Claimant: Mr Nicholas John Ware; Defendant: Mrs Constance Wiltshire Ware
Jurisdiction
England and Wales
Judgment Date
29 March 2021
Procedural Posture
Part 8 Claim (rectification/rescission of Trust Deeds) / Judgment After Hearing
Outcome
Claim allowed; rectification granted.
Legal Topics
Rectification of Trust Deeds, Mistake in Legal Documents, Inheritance Tax Consequences, Trustee Intentions, Relevant Property Regime
Equity Trusts Taxation Rectification of Trust Deeds Mistake in Legal Documents Inheritance Tax Consequences Trustee Intentions Relevant Property Regime

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Parties

Mr Nicholas John Ware

Claimant

Mrs Constance Wiltshire Ware

Defendant

Procedural Posture

Part 8 Claim (rectification/rescission of Trust Deeds) / Judgment After Hearing

Legal Issues

  1. 1 Whether the 2013 Deeds should be rectified to reflect the trustees' true intention and avoid unintended tax consequences
  2. 2 Whether the mistake in the 2013 Deeds was as to legal effect rather than merely fiscal consequences

Ratio Decidendi

The 2013 Deeds are to be rectified because clear evidence established that the trustees' true intention was only to add beneficiaries, not to terminate and re-appoint the claimant's life interests. The mistake was as to the legal effect of the deeds, not merely their fiscal consequences, satisfying the criteria for rectification.

Court Disposition

Claim allowed; rectification granted.

Orders

  • The 2013 Deeds are to be rectified to reflect the trustees' true intention, preserving the claimant's life interests and only adding additional beneficiaries as intended.