The executors of Ronald Griffiths' estate sought to set aside transfers of assets he made in 2003 and 2004 on the grounds that he made them under the mistaken belief that he would survive more than three years. The court found that while Griffiths made no mistake about his health in 2003, by 2004 he was suffering from undiagnosed lung cancer. The court held that had Griffiths known of the cancer, he would have acted differently, so it set aside the 2004 transfer but not the 2003 transfers. Setting aside the 2004 transfer avoided over £1 million in inheritance tax.