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Jersey Case Law

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Trusts [2022] JRC 052

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
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Probate [2021] JRC 294

ESTATE OF THE LATE JUSTINE ANNE GARALDINE TREMLETT, RE

ESTATE OF THE LATE JUSTINE ANNE GARALDINE TREMLETT, RE [2021] JRC 294 (22 November 2021)

The Jersey Royal Court held that the deceased’s 2019 will revoked her 2016 will and directed probate of the 2019 will.

  • Revocation of wills
  • Admission to probate
  • Domicile
  • Testamentary intention
  • Probate
  • Will-revocation
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Trusts [2021] JRC 166

The Representation of Q re The R, S, T and U Trusts -

The Representation of Q re The R, S, T and U Trusts - [2021] JRC 166 (10 June 2021)

The Jersey Royal Court set aside four trusts for mistake, holding the settlor acted on a mistaken view of UK domicile risk and resulting tax exposure.

  • Mistake in trust law
  • Domicile for tax purposes
  • Inheritance tax liability
  • Jurisdiction under trusts (jersey) law 1984
  • Trust-law
  • Mistake
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Trusts [2019] JRC 035

In the matter of the B Trust

In the matter of the B Trust [2019] JRC 035 (03 March 2019)

The Royal Court of Jersey held that transfers into a trust were voidable for mistake, but refused to remake the transfers to improve tax outcomes.

  • Mistake in trust formation
  • Inheritance tax
  • Domicile
  • Disposition of trust property
  • Relief for mistake
  • Trusts
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Probate [2013] JRC 188

Representation of Hawksford Executors Ltd

Representation of Hawksford Executors Ltd [2013] JRC 188 (27 September 2013)

The Jersey Royal Court held that the deceased’s Belgian will did not revoke her earlier world-wide will, and that English law governed the revocation issue.

  • Will revocation
  • Testamentary intention
  • Domicile
  • Conflict of laws
  • Will-revocation
  • Testamentary-intention
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Probate [2008] JRC 213

Representation of Reid Will

Representation of Reid Will [2008] JRC 213 (10 December 2008)

The court held that the deceased remained domiciled in England and Wales, admitted a photocopy of the second will to probate, and found the Jersey estate was covered by that will.

  • Admissibility of photocopy will
  • Domicile determination
  • Interpretation of testamentary language
  • Intestacy
  • Probate
  • Wills
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Family law [2002] JRC 174

F Representation v

F Representation v [2002] JRC 174 (25 September 2002)

The Jersey Royal Court dismissed a mother’s request for a declaration of custody, care and control of her illegitimate child, holding that Jersey law already vested those rights in her.

  • Custody of illegitimate child
  • Parental responsibility
  • Domicile
  • Family-law
  • Private-international-law
  • Child-custody
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Private international law

In re Lundquist v

In re Lundquist v [1997] JLR_Note 4b (06 February 1997)

A Jersey Law Reports note on whether a domicile of choice had been abandoned, focusing on the common-law requirements for ending such domicile.

  • Domicile
  • Domicile of choice
  • Abandonment of domicile
  • Domicile-of-choice
  • Abandonment-of-domicile
  • Private-international-law
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Family law [1977] JLR 169

Knight v Elwell

Knight v Elwell [1977] JLR 169 (21 September 1977)

In a custody dispute, the court considered the child’s financial disadvantage and held that joint custody could be proper if otherwise suitable.

  • Child custody
  • Financial disadvantage
  • Domicile
  • Family-law
  • Child-custody
  • Financial-disadvantage
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Jersey decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.