Transfer and settlement set aside

Van der Merwe v Goldman and another [2016] EWHC 790 (Ch), [2016] All ER (D) 67 (Apr) NLJ 22 April

The Chancery Division held that the claimant and the first defendant, who was his wife, were entitled to an order setting aside a transfer and a settlement and transfer of property on the grounds of mistake, where they had believed that the steps they had taken would not result in an immediate charge to tax nor a ten-year anniversary charge. The equitable rules applied to the situation. In the circumstances, it was appropriate to set aside all of the relevant transactions.