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UK Private Client update, 30 October 2025: deed of variation delivery; Court of Protection best interests; IHT reform; agency PAYE; HMRC manuals; ICO soft opt-in; pensions; international

Published on: 30 October 2025

Published by a LexisNexis Private Client expert
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Trusts

Delivery of deed of variation requires objective evidence of intention to be bound (Canarapen v Gauchenot)

The Chancery Division confirmed that a deed of variation had been effectively delivered and was binding, clarifying that delivery is proved by objective indicators of an intention to be bound rather than any subjective preconditions, and that later remorse or supposed misunderstandings about future events do not vitiate a valid deed. The claimant nephew sought a declaration that a deed transferring his aunt’s one‑third interest in a £1.765 million estate was operative. The defendant maintained the deed was not delivered, or alternatively should be set aside for mistake. A qualified solicitor, the defendant executed and emailed the document headed ‘Executed Deed of Variation’, knowing the claimant would rely on it to secure mortgage funding, but subsequently attempted to retract it, alleging fraudulent misrepresentation...

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