Ware v Ware

Ware v Ware

The trustees’ true intention was only to add beneficiaries and not to terminate or re-appoint the claimant’s life interests. The 2013 Deeds were flawed as they went beyond this intention, resulting in unintended legal and tax consequences. The mistake was not merely as to fiscal effect but as to legal effect, satisfying the criteria for rectification.

Parties
Claimant: Mr Nicholas John Ware; Defendant: Mrs Constance Wiltshire Ware
Jurisdiction
England and Wales
Judgment Date
29 March 2021
Procedural Posture
Originating Summons (pt 8 Claim) / Judgment on Application for Rectification or Rescission
Outcome
Application for rectification granted
Legal Topics
Rectification of Trust Deeds, Inheritance Tax Consequences, Mistake in Legal Drafting
Trusts and Estates Equity Tax Rectification of Trust Deeds Inheritance Tax Consequences Mistake in Legal Drafting

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Parties

Mr Nicholas John Ware

Claimant

Mrs Constance Wiltshire Ware

Defendant

Procedural Posture

Originating Summons (pt 8 Claim) / Judgment on Application for Rectification or Rescission

Legal Issues

  1. 1 Whether the 2013 Deeds should be rectified to reflect the true intention of the trustees
  2. 2 Whether the 2013 Deeds mistakenly terminated and re-appointed the claimant’s life interests
  3. 3 Whether the mistake was merely as to fiscal consequences or as to legal effect

Ratio Decidendi

The trustees’ true intention was only to add beneficiaries and not to terminate or re-appoint the claimant’s life interests. The 2013 Deeds were flawed as they went beyond this intention, resulting in unintended legal and tax consequences. The mistake was not merely as to fiscal effect but as to legal effect, satisfying the criteria for rectification.

Court Disposition

Application for rectification granted

Orders

  • The 2013 Deeds are rectified to reflect the trustees’ true intention, preserving the claimant’s life interests and only adding new beneficiaries.
  • No order for rescission necessary.