Chancery Division.

Mervyn Davies J.

Judgment delivered 10 February 1989.

Capital transfer tax – Alteration of dispositions taking effect on death – Rectification – Deed of family arrangement – Error in deed – No adversarial issue in that all parties to the deed desired rectification – Whether court had jurisdiction to rectify deed.

  This was an application by originating summons to rectify an error in a deed of family arrangement executed to take advantage of the Finance Act 1978, sec. 68 (see now the Inheritance Tax Act 1984, sec. 142).

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