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Jersey decisions
Decisions matching the current search
Representation of Affinity Trust Limited re Tamar Trust and Exe Trust [2023] JRC 157 (31 August 2023)
The Jersey Royal Court set aside trust distributions made on incorrect tax advice, declaring them void under Article 47H and held on bare trust for the trustee.
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.
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.
In the matter of the E Settlement [2018] JRC 143 (10 August 2018)
The Royal Court of Jersey set aside a trustee’s demand for loan-note interest after a mistaken belief about UK tax consequences caused a tax charge.
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