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The need for an issue in equitable mistake and rectification claims
Whiteside v Whiteside
In cases where there has been a tax mistake, for example the making of a lifetime transfer into settlement in excess of the
nil-rate band without realising that this causes an immediate charge to Inheritance Tax (IHT), it can be tempting for advisers
to try to seek to unwind the problems created by agreement between the parties. This is in itself often a significant and
compounding error likely to do damage to the clients.
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