Search judgments by proposition, citation, court, judge or legal topic, then move directly into the source-grounded case analysis.
Results update automatically as you type.
Jersey decisions
Decisions matching the current search
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.
In the matter of the Indigo Trust [2023] JRC 047 (21 March 2023)
The Jersey Royal Court set aside a 2019 transfer into the Indigo Trust for mistake over UK inheritance tax, but refused to deem a new trust to exist from 2020.
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 Hawksford Trustees Jersey Limited Re M Settlement 04-May-2021 [2021] JRC 130 (04 May 2021)
The Jersey Royal Court refused to partially set aside a 2012 trust restructuring for mistake where doing so would have turned a sale into a gift.
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 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.
A and B v C and Ors [2018] JRC 174A (18 September 2018)
The Jersey Royal Court set aside mistaken trust transfers driven by tax advice, restored the original settlement, and ratified related trustee actions.
In the matter of the S Trust and the T Trust [2015] JRC 259 (16 December 2015)
The Jersey Royal Court set aside transfers into two family trusts, finding both sets of representors had made a serious mistake about inheritance tax consequences.
Explore more
