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Jersey decisions
Decisions matching the current search
The Royal Court granted leave to amend judicial review grounds and to add a Convention-based challenge connected to tax information notices and costs restrictions.
Representation of Paicolex Trust Management AG and Paicolex Trust Co. (BVI) Ltd re: R, Q and P Trusts [2023] JRC 127 (21 July 2023)
The Royal Court adjourned a trust variation application seeking to remove the settlor’s excluded-person status, pending fuller evidence on tax, assets, and future trustee decisions.
Equiom Trust (CI) Limited v Mattas and Ors [2022] JRC 288 (16 December 2022)
The Jersey Royal Court refused to vary a trust deed for extra tax and litigation powers, approved a challenge to a French tax levy, but refused substitute security.
Representation of Apex Financial Services (Trustees) Limited re The Elephant Trust [2022] JRC 243 (08 November 2022)
The Jersey Royal Court approved a trustee’s proposal to terminate a family trust, repay a loan from a Guernsey lender, and distribute assets to the settlor.
Lucaya Trustees Limited and Anor v Vistra Trust Company (Jersey) Limited [2021] JRC 320 (20 December 2021)
The court partly granted a discovery variation application, allowing revised search terms for one plaintiff but refusing others, and ordered indemnity costs.
The Royal Court declared four Jersey trusts void for mistake after finding the settlor misunderstood the domicile risk and would not have settled them had he known the true tax exposure.
Representation of The Grundy Trust [2020] JRC 071 (27 April 2020)
The Jersey Royal Court set aside part of a trustee’s exclusion of Mrs S from a trust, holding the trustee failed to consider relevant factors and could limit exclusion to Mr S’s lifetime.
In the matter of the V Trust [2015] JRC 234B (19 November 2015)
The Jersey Royal Court set aside the V Trust because the settlor entered it under a serious mistake about its tax consequences, including inheritance tax liabilities.
Representation of X Trustees Ltd [2015] JRC 136 (23 June 2015)
The Jersey Royal Court approved trust variations extending the trust period and giving the trustee an unfettered power to accumulate income for the benefit of minor, unborn and unascertained beneficiaries.
In the matter of A (Probate) [2013] JRC 148 (29 July 2013)
The Jersey court varied a will under Article 25 of the Probate (Jersey) Law 1998 to restructure trust assets and reduce potential UK capital gains tax.
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