A and others v D (by a litigation friend) and others

Deed – Rectification. On the evidence, a claim for the rectification of deeds of appointment concerning two settlements had been made out. So held the Chancery Division in allowing the claimant trustees' application in circumstances where, on the evidence, the trustees had intended to create new trusts of a specific type that satisfied the requirements of s 71D of the Inheritance Tax Act 1984 by the exercise of the powers of appointment.

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