Vaughan-Jones and another v Vaughan-Jones and others

Deed – Rectification. The claimants sought to vary the provisions of a deed of variation, so as to take advantage of changes in the law and make it effective for inheritance tax and capital gains tax purposes. The Chancery Division held that the claim would be allowed, although any reference to the provisions of s 62, and its relevant subsections, of the Taxation of Chargeable Gains Act 1992 would be removed.

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