Laird v Simcock & ors [2023] WTLR 1393

Wills & Trusts Law Reports | Winter 2023 #193

The deed was intended to appoint a life interest in the assets not attracting IHT relief to the deceased’s widow, the first defendant. The interest so appointed would then qualify for the spousal exemption. Due to the wording of the deed however it appointed an interest in all of the trust assets, not merely those which did not qualify for IHT relief.

The claim was issued for rectification of the deed. The claim was adjourned with directions at the first hearing, the Master expressing the view that the evidence was insufficient to sustain the rectification claim. Further evidence ...

Laird v Simcock & ors (costs) [2022] WTLR 1365

Wills & Trusts Law Reports | Winter 2022 #189

In an earlier judgment (p1351 of this edition), the court had dismissed the main claim seeking rectification of a deed of appointment made by the claimant and first defendant as executors and trustees of a will trust. The claimant’s position was that there should be no order as to costs, but the court should order that she be indemnified from the estate in respect of her costs. The claimant was neutral in respect of whether the court should order the defendants’ costs be paid out of the estate. The first defendant sought an order that the claimant pay her costs and submitted that the cla...

ABC & ors v KJL [2019] WTLR 1101

Wills & Trusts Law Reports | Winter 2019 #177

The claimants were the trustees of a number of trusts relating to an English estate, including a fund created by an appointment in 1978 (the T fund). The claim was for rectification or alternatively rescission of a deed of appointment made in 2010 relating to a sub-fund of the T fund. The defendant was the beneficiary of the relevant sub-fund. He did not oppose the claim. HMRC were aware of the proceedings but chose not to take part other than to request that certain authorities be considered by the court.

In 1930, the settlor had settled property on a strict settlement which incl...

Holden-Hindley & ors v Holden-Hindley & anr [2013] EWHC 3053 (Ch)

Wills & Trusts Law Reports | March 2014 #137

The trustees of two family settlements applied to the court for authorisation of action that they proposed to take. David Holden-Hindley created the No 7 Settlement in 1973 for the benefit of his children, issue, his sister-in-law and her children and his sister Doreen Hindley and her children and issue. His brother Airlie set up a similar trust the No 9 Settlement in 1975 but only his children and those of his sister Doreen were beneficiaries. In both settlements illegitimate children were excluded.

In 1983 two deeds of appointments were made under the two settlements for the ben...