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Spot the mistake

02 June 2011
Issue: 4307 / Categories: Tax cases
Boswell and others v Lawson and others, Court of Appeal

The late Mr A and Mrs A who died in 2007 and 2004 respectively had four children. The claimants were their daughters; Mr A and Mrs A's son was P.

In November 1990 Mr A executed a deed of gift by which a property became vested in the joint names of himself and Mrs A on trust for themselves as beneficial tenants in common in equal shares.

On the same date they executed wills in matching terms. Under the will P was entitled to the whole of the property and the residuary estate of Mr A was divisible between the claimants and P in equal shares.

The solicitor who had drawn up the wills subsequently wrote to Mr and Mrs A outlining the provisions in the wills.

These were that on the death of...

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