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Mistaken advice

12 May 2009
Issue: 4205 / Categories: Tax cases , Inheritance Tax
Bhatt v Bhatt and others, Chancery Division, 3 April 2009

The claimant’s husband died in 2003 leaving a will under which she was the sole executrix. A property formed the main part of the deceased’s estate.

The claimant who had limited command of English and her husband had initially been beneficial joint tenants but the tenancy had been severed in 2003.

The claimant’s tax agent advised that the claimant put her late husband’s share of the property in trust for her children and that she make a new will.

However it subsequently transpired that the transaction would have adverse tax consequences for the claimant and the children so she sought to have it set aside as a mistake.

She said she had mistakenly agreed to the transaction in the belief first that she needed to take steps to reduce exposure to inheritance tax although there was no need to do so on account...

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