The England and Wales High Court has allowed the rectification of a deed of variation thus removing an avoidable inheritance tax liability of approximately £250,000.  The issue was that much of the estate in question was left to an elderly relative rather to a number of charities.  That is why there was an avoidable inheritance tax liability.

This is from the judgement:  “In the light of the matters discussed above I consider that the criteria for rectifying the Deed of Variation so that it reflects the clear intention of the Claimant at the time it was made, are satisfied, and that in all the circumstances it is right to grant the relief.”

The rectification was unopposed.

The full case report can be found here.