Jersey Judgment

Mackinnon v Regent Trust Co. [2004] JLR 477 (06 December 2004)

Trusts Sham Trusts Intention of Donor Trust Deed Interpretation

Citation: [2004] JLR 477
Status: Judgment
Jurisdiction: Jersey
Posture: Civil / Judgment

More details

Posture: Civil / Judgment

On this page

Professional case brief

Research organized from the available case record

Source document

Holding and result

A sham trust exists only where there is a common intention of the settlor and trustee to mislead or deceive by not expressing their true intentions in the trust deed.

Court disposition

Judgment for respondent

Material facts

Parties

Mackinnon

Applicant

Regent Trust Co.

Respondent

Procedural history

Posture

Civil / Judgment

Questions and positions

Legal issues

01
What constitutes a sham trust under Jersey law?
02
Is common intention to mislead or deceive necessary for a trust to be a sham?

Party arguments

Applicant: The trust deed does not reflect the true intentions of the parties and is a sham.
Respondent: The trust is valid and not a sham; there was no intention to mislead or deceive.

Court’s reasoning

Legal principles

01
Mackinnon v Regent Trust Co. [2004] JLR 477

A sham trust requires a common intention of the settlor and trustee to mislead or deceive by not expressing their true intentions in the trust deed.

Ratio, limits and disposition

Ratio decidendi

A sham trust exists only where there is a common intention of the settlor and trustee to mislead or deceive by not expressing their true intentions in the trust deed.

Court disposition

Judgment for respondent

Source and reliance status

Official court record

This page organises the available record for research. Confirm quotations, current status, and subsequent treatment against the official source before relying on the case.

Source document

Judgment reading view

Judgment text

The complete available source text.

Source document

Court record

Judgment

[2004] JLR 477

[ Home ] [ Databases ] [ World Law ] [ Multidatabase Search ] [ Help ] [ Feedback ] [

DONATE ] Jersey Law Reports You are here:

BAILII >> Databases >> Jersey Law Reports >> Mackinnon v Regent Trust Co. [2004] JLR 477 (06 December 2004) URL: https://www.bailii.org/je/cases/JLR/2004/JLR040477.html Cite as: [2004] JLR 477 [ New search ] [ Help ] Mackinnon v Regent Trust Co. 2004 JLR 477 (06 December 2004) Trusts-creation-intention of donor-sham-common intention of settlor and trustee to mislead or deceive by not expressing true intentions in trust deed is essential feature of sham trust The document you wish to view is available to registered users or can be purchased as a PDF. To purchase this document in PDF format or alternatively to Register to purchase membership go to the Jersey Law website via this link: 2004 JLR 477 BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback | Donate to BAILII URL: https://www.bailii.org/je/cases/JLR/2004/JLR040477.html

Authorities

Authorities used by the court

Cases, legislation, regulations, and constitutional provisions identified in the available record.

Mackinnon v Regent Trust Co. [2004] JLR 477

Case cited

Case-aware research

Ask AI about this case

The judgment and available research above are public. New questions open in a separate private conversation grounded in this case.