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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 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.
Patel v JTC Trust Company Limited [2023] JRC 152 (22 August 2023)
The Royal Court partly allowed an appeal on pleadings, permitting misrepresentation and dishonest assistance amendments, but rejecting dol and conspiracy amendments.
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.
Patel v JTC Trust Company Limited and Ors [2022] JRC 150 (12 July 2022)
The Royal Court refused the draft amendment as pleaded, but excused a procedural breach and allowed the plaintiffs to reapply with clearer particulars.
Hawksford Trustees Jersey Ltd v P [2021] JCA 201 (06 August 2021)
The Jersey Court of Appeal held that Article 47G(2) of the Trusts (Jersey) Law 2004 cannot be used to turn a sale into a gift or rewrite the transaction price for tax relief.
Representation of Crestbridge Trustees Limited and Anor re Avocado Trust [2021] JRC 171 (15 June 2021)
The Jersey Royal Court set aside a nominee arrangement and bare trust declaration after finding the trustee acted under a serious mistake about SDLT consequences.
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.
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.
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.
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