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Vaughan-Jones and another v Vaughan-Jones and others, Chancery Division
The claimants one of whom was a son of the deceased were executors of the deceased. The defendants were the widow and the other two sons.
The claimants sought to vary the terms of the deceased’s will so that the residuary estate passed absolutely to the widow instead of to her and the three sons equally. The defendants did not contest the claim.
The deed was ineffective because it did not include a statement by all the parties that IHTA 1984 s 142(1) should apply to the variation.
The judge said there was sufficient evidence to satisfy the burden of proof required in a rectification claim. He added:
“There are real issues which fall to be resolved between the parties if an order for rectification is made. There will be a repayment of a substantial sum by way of inheritance tax or alternatively...
