de la Haye v Walton [2013] 1 JLR 117 (28 January 2013)

de la Haye v Walton [2013] 1 JLR 117 (28 January 2013)

A transfer by a parent of money into a joint account with an heir is an inter vivos gift and constitutes an advancement of inheritance (avance) under Jersey law; any benefit to the heir from the account, whether during the parent's life or by survivorship on death, is to be included in the rapport à la masse.

Citation
[2013] 1 JLR 117
Parties
Applicant: de la Haye; Respondent: Walton
Jurisdiction
Jersey
Judgment Date
28 January 2013
Procedural Posture
Succession Dispute / Judgment
Outcome
application allowed
Legal Topics
Advancement of Inheritance, Inter Vivos Gift, Rapports a La Masse, Joint Account, Movables
Succession Law Advancement of Inheritance Inter Vivos Gift Rapports a La Masse Joint Account Movables

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Parties

de la Haye

Applicant

Walton

Respondent

Procedural Posture

Succession Dispute / Judgment

Legal Issues

  1. 1 Whether transfer of money by parent into joint account with heir constitutes an advancement of inheritance under Jersey law
  2. 2 Whether benefit to heir from such account, during parent's life or by survivorship, is to be treated as avance

Ratio Decidendi

A transfer by a parent of money into a joint account with an heir is an inter vivos gift and constitutes an advancement of inheritance (avance) under Jersey law; any benefit to the heir from the account, whether during the parent's life or by survivorship on death, is to be included in the rapport à la masse.

Court Disposition

application allowed

Orders

  • The benefit to the heir from the joint account is to be treated as an advancement of inheritance and included in the rapport à la masse.