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Deeds of appointment that had unintended legal and tax effects could be rectified

By Mark McLaughlin, July 2021

The High Court granted rectification of two deeds of appointment as they mistakenly (and unnecessarily) included provisions which terminated the claimant’s existing interests in possession and appointed new ones in their place when the deeds were only intended to add certain persons as additional default beneficiaries. 

Summary 

The High Court granted rectification of two deeds of appointment as they mistakenly (and unnecessarily) included provisions which terminated the claimant’s existing interests in possession and appointed new ones in their place when the deeds were only intended to add certain persons as additional default beneficiaries. 

Background 

On 21 October 2003, the claimant’s father died. His will left his half share in the matrimonial home (CH) and his residuary

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