THE RSPCA has won its appeal against a ruling which saw it lose a legal battle over a will worth nearly £1m.
It concerned the construction of the will of George Mason, who divided his £950,000 estate between the RSPCA, his 85-year-old brother John and executors and friends, Norman and Patricia Sharp, who are in their mid-70s.
The RSPCA argued that Mr Mason, of Gosport, Hampshire, who died in June, 2007, aged 75, intended to leave £300,000 to the three individuals and the residue to the charity, so as to avoid anyone paying inheritance tax (IHT). But, in February, High Court judge Mr Justice Peter Smith endorsed the views of the executors who believed Mr Mason wished to leave them his house on top of the £300,000, bringing the total to £469,000 – over the threshold for inheritance tax.
The ruling would have resulted in the charity receiving £370,153 rather than £651,820.
