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Jersey Case Law

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Trusts [2024] JRC 168

Representation of Fiduciary Trust Limited re E Trust

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.

  • Mistake-in-trust-law
  • Setting-aside-trust-transactions
  • Inheritance-tax
  • Capital-gains-tax
  • Trustee-powers
  • Beneficiary-interests
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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 [2021] JRC 033

Representation of E, J and K re Noor Trust - 03-Feb-2021

Representation of E, J and K re Noor Trust - 03-Feb-2021 [2021] JRC 033 (03 February 2021)

The Jersey Royal Court set aside transfers into the Noor Trust made from a UK bank account, finding a serious mistake about UK inheritance tax consequences.

  • Setting-aside-trust-transfers
  • Mistake-in-trust-law
  • Inheritance-tax-liability
  • Jersey-trust-law
  • Bare-trusts
  • Trusts
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Trusts [2017] JRC 177

In the matter of the K Trust

In the matter of the K Trust [2017] JRC 177 (25 October 2017)

The Jersey Royal Court set aside transfers into a trust after finding the settlor made a serious mistake about UK inheritance tax consequences.

  • Mistake-in-trust-law
  • Voidable-transfers
  • Inheritance-tax-liability
  • Article-47e-trusts-(jersey)-law-1984
  • Trust-law
  • Mistake
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Trusts-and-estates [2015] JRC 259

In the matter of the S Trust and the T Trust

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.

  • Mistake-in-trust-law
  • Setting-aside-dispositions
  • Inheritance-tax
  • Trusts-(jersey)-law-1984
  • Trusts-(amendment-no.6)-(jersey)-law-2013
  • Trust-mistake
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Trusts-and-estates [2015] JRC 125

Representation of Schroder Cayman Bank and Trust Co Ltd

Representation of Schroder Cayman Bank and Trust Co Ltd [2015] JRC 125 (10 June 2015)

The Jersey Royal Court recognised a Cayman judgment holding trust appointments void for excessive execution and authorised the trustees to return the assets.

  • Validity-of-appointments-under-trust
  • Recognition-of-foreign-judgments
  • Proper-law-of-trusts
  • Excessive-execution-of-powers
  • Mistake-in-trust-appointments
  • Trusts-and-estates
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Trusts [2012] JRC 229

In the matter of the B Life Interest Settlement

In the matter of the B Life Interest Settlement [2012] JRC 229 (12 December 2012)

Jersey trust case refusing to set aside 2008 restructuring deeds for mistake or under Hastings Bass, though the court set aside earlier April deeds.

  • Mistake-in-trust-law
  • Hastings-bass-rule
  • Rectification
  • Inheritance-tax
  • Trustee-powers
  • Equitable-relief
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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.