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...