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Jersey Case Law

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Trusts and estates [2024] JRC 133

Representation of NBK Trustees (Jersey) Limited re C Trust

Representation of NBK Trustees (Jersey) Limited re C Trust [2024] JRC 133 (14 June 2024)

The Royal Court of Jersey granted rectification of a trust deed to add the settlor as an excluded person, finding the omission defeated the parties' tax-planning intention.

  • Rectification of trust instruments
  • Mistake in trust drafting
  • Jurisdiction of jersey court over foreign trusts
  • Excluded persons under trust law
  • Inheritance tax planning
  • Trust-rectification
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Trust law [2018] JRC 045

Representation of Bell

Representation of Bell [2018] JRC 045 (02 March 2018)

The Jersey Royal Court held that the Bell Annuity Investment Trust was created by mistake and was void ab initio, setting aside the transfers to it.

  • Mistake in trust creation
  • Void trusts
  • Inheritance tax planning
  • Trustee duties
  • Offshore trusts
  • Trust-mistake
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Trust law [2015] JRC 200

Representation of Wilkes and Wilkes

Representation of Wilkes and Wilkes [2015] JRC 200 (02 October 2015)

The Jersey Royal Court set aside the Wilkes Annuity Investment Trust and related deeds for mistake, holding the scheme was unlawful and incapable of performance.

  • Mistake in trust creation
  • Invalidity of trust instruments
  • Illegality of annuity contracts
  • Offshore trusts
  • Inheritance tax planning
  • Mistake-in-trust-creation
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Trust law [2008] JRC 159

J-P -v- Atlas Trust

J-P -v- Atlas Trust [2008] JRC 159 (22 September 2008)

The Jersey Royal Court set aside a purpose trust for mistake after finding the settlors misunderstood how the scheme worked and could not access their funds.

  • Setting aside trusts for mistake
  • Purpose trusts
  • Voluntary disposition
  • Inheritance tax planning
  • Trust-law
  • Mistake
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About this LexChat collection

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.

Source links and collection timestamps are retained alongside the indexed records.