Representation of A re the E Settlement
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.
- Mistake in trust establishment
- Domicile
- Inheritance tax liability
- Capital gains tax
- Bare trust declaration
- Mistake-in-trust-establishment