Re Robinson (2009) COP 18/9/09
An EPA provided that "My Attorneys shall have power to deal with my affairs from time to time as may be necessary to reduce the incidence of Inheritance Tax at the date of my death provided that lump sum payments shall only be made to or on behalf of such persons who would otherwise receive the benefit of my estate as residuary beneficiaries (either original or substituted) of my Will." On the application of the attorneys the court severed this restriction on the ground that it would be ineffective as part of an EPA (because it exceeded the statutory power to make gifts under Sched 4 paragraph 3 of the MCA). [OPG summary - EPA case.]
The summary above is taken from the OPG website. It is listed under the heading "Severance of restrictions incompatible with an EPA" as "Re Robinson (an order of District Judge S E Rogers made on 18 September 2009)".
No Bailii link (no transcript)
Summary on OPG section of Justice website†.This is a link to an archived version of the web page (archived on 6/10/14).