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Negligent executors

28 August 2009
Issue: 4221 / Categories: Tax cases , Inheritance Tax
Martin v Triggs Turner Bartons (a firm) and others, Chancery Division

In December 1999 the testator instructed the first defendant firm to draft a new will for him. He died in January 2000.

Under his will his wife the claimant took a house which had been their home since 1986 and a life interest in the residuary estate.

The will contained an express power of advancement of capital to the effect that when necessary sums could be paid from the deceased’s estate to his wife.

The claimant brought proceedings against the defendants alleging that the power of advancement had been drafted negligently.

She said that instead of being drafted as a maximum of around £100 000 it should have provided that the trustees could advance everything except £100 000.

She said further that the third defendant had not advised her with regard to state bereavement benefits and that...

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