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Jersey decisions
Decisions matching the current search
Representation of W re H Trust (Royal Court : Hearing (Civil) : Binnington : Trust) [2025] JRC 317 (28 November 2025)
The Royal Court of Jersey set aside transfers of life insurance policies into a trust after finding the settlor had made a serious mistake about UK inheritance tax consequences.
Representation of Dominion Fiduciary Trust Ltd re The F Trust (Royal Court : Hearing (Civil) : MacRae : Trust) [2025] JRC 242 (2 October 2025)
The Royal Court of Jersey set aside trust arrangements created for tax mitigation after finding the parties acted under serious tax-law mistake.
Representation of Equiom (CI) Limited re The Capital Trust (Royal Court : Hearing (Civil)) [2025] JRC 020 (21 January 2025)
The Royal Court of Jersey set aside a 2009 trust deed appointment for mistake after it triggered unintended inheritance tax consequences and ongoing charges.
Representation of Fiduciary Trust Limited re E Trust [2024] JRC 168 (06 August 2024)
The Jersey Royal Court set aside a June 2016 declaration of trust over London properties for mistake, holding the assets were always held for the settlor absolutely.
Representation of RBC Trustees (Jersey) Limited re the L M Will Trust [2024] JRC 107 (10 May 2024)
The Jersey Royal Court set aside trust distributions made on incorrect tax advice, finding a serious mistake under Article 47G and noting Article 47H would also apply.
Representation of Craigmonie Hotel Limited [2024] JRC 009 (12 January 2024)
The Jersey Royal Court held that the Craigmonie Hotel Limited Commercial Security Trust was void ab initio for mistake and that the trust assets were held on bare trust for the company.
Representation of Affinity Trust Limited re Tamar Trust and Exe Trust [2023] JRC 157 (31 August 2023)
The Jersey Royal Court set aside trust distributions made on incorrect tax advice, declaring them void under Article 47H and held on bare trust for the trustee.
Representation of Altum Trustees Ltd (formerly LGL Trustees Ltd) and VG Trustees Ltd re Andha Trust [2023] JRC 080 (18 May 2023)
The Jersey Royal Court refused to set aside a trust loan agreement under Articles 47G and 47H, finding no actionable mistake and declining discretionary relief.
Representation of Vistra Fiduciary Limited re The Maria Trust [2022] JRC 164 (10 August 2022)
The Royal Court rectified a trust deed so the deceased settlor was treated as an excluded person, reflecting the parties’ common intention and avoiding an IHT liability.
Representation of A re the E Settlement [2022] JRC 052 (28 February 2022)
The Jersey Court set aside the E Settlement for mistake, finding the settlor misunderstood the risk that HMRC could revisit his domicile and tax position.
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