Rectification of a mistake

The claimant was the husband of the deceased testator with the first defendant (Barnsdale) being the deceased’s brother and the second and third defendants being the children of the deceased and the claimant. The defendants were not present and did not contest the claim.

The deceased’s estate was worth around £1.7m and the claimant and the first defendant were executors of her will.

Under the terms of the will the claimant was to receive £10 000 and farmland while the residue was to be passed to the second and third defendants the children.

The assets that were left to the claimant were meant to pass to him without any inheritance tax liability with the tax burden chargeable to the estate falling upon the children as residuary beneficiaries.

The estate’s accountants suggested drawing up a deed of variation with the claimant treated as the...