RSPCA wins appeal in disputed will claim

Published on 7 Jan 2011 under category: article

The Court of Appeal last month held in favour of the RSPCA, in its appeal that George Mason (deceased), who had left assets ‘up to the inheritance tax threshold’ to three beneficiaries and the RSCPA in remainder, had not intended that his house should not be included in the calculation to create the ‘maximum’ tax-free amount due to the three beneficiaries.

The High Court had formerly held that the house was not to be included in this calculation, with the result that the estate would assume an overall higher tax-bill thus reducing the residue left to the Charity.

Sitting in the Court of Appeal however, Lord Justice Patten stated that the will, which had been drafted by a professional, did not ‘disclose a misunderstanding of inheritance tax’ as the three beneficiaries had claimed.

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