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Jersey Case Law

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Trusts [2025] JRC 020

Representation of Equiom (CI) Limited re The Capital Trust (Royal Court : Hearing

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.

  • Mistake in trust administration
  • Inheritance tax
  • Setting aside trust appointments
  • Trust-mistake
  • Inheritance-tax
  • Trust-appointment
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Trusts [2024] JRC 107

Representation of RBC Trustees (Jersey) Limited re the L M Will Trust

Representation of RBC Trustees (Jersey) Limited re the L M Will Trust [2024] JRC 107 (10 May 2024)

The Jersey Royal Court set aside trust distributions made on incorrect tax advice, finding a serious mistake under Article 47G and noting Article 47H would also apply.

  • Mistake in trust administration
  • Tax consequences of trust distributions
  • Setting aside distributions
  • Consequential relief
  • Trust-mistake
  • Tax-consequences
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Trusts [2021] JRC 171

Representation of Crestbridge Trustees Limited and Anor re Avocado Trust

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.

  • Mistake in trust administration
  • Stamp duty land tax (sdlt)
  • Annual tax on enveloped dwellings (ated)
  • Setting aside transactions
  • Fiduciary powers
  • Nominee arrangements
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Trust law [2019] JRC 246

Represenation of Pinnacle Trustees Limited re: the D and E Trusts -

Represenation of Pinnacle Trustees Limited re: the D and E Trusts - [2019] JRC 246 (19 December 2019)

The Jersey Royal Court set aside a 2011 restructuring that moved trust assets into a circular BVI company structure and terminated two trusts without proper consideration.

  • Voidable exercise of fiduciary powers
  • Mistake in trust administration
  • Tax avoidance
  • Corporate restructuring
  • Beneficiary rights
  • Trust-law
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Trusts [2019] JRC 111

In the matter of the J Settlement

In the matter of the J Settlement [2019] JRC 111 (13 June 2019)

The Royal Court of Jersey set aside trustee and company decisions made under a mistaken understanding of UK tax consequences and made consequential rectification orders.

  • Mistake in trust administration
  • Setting aside trustee decisions
  • Tax consequences of trust transactions
  • Jurisdiction over consequential company orders
  • Trust-law
  • Mistake
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Trusts [2017] JRC 191

In the matter of the L Trust

In the matter of the L Trust [2017] JRC 191 (10 November 2017)

The Jersey Royal Court set aside a 2013 trust variation that created a joint life interest after incorrect tax advice, and confirmed a 2003 life interest needed no protector consent.

  • Setting aside trustee decisions
  • Mistake in trust administration
  • Inheritance tax liability
  • Protector consent in trusts
  • Trusts
  • Mistake-in-trust-administration
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Trusts [2017] JRC 024

Representation of A Ltd and in the matter of the B Trust

Representation of A Ltd and in the matter of the B Trust [2017] JRC 024 (14 February 2017)

The Jersey Royal Court rectified a 2007 trust deed so Mrs C became the sole beneficiary, finding a genuine mistake and no intention to benefit charity.

  • Rectification of trust deed
  • Mistake in trust administration
  • Beneficiary exclusion and addition
  • Trustee powers
  • Charitable trusts
  • Trust-rectification
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Trusts [2014] JRC 126A

Representation of Nedgroup Trust (Jersey) Limited

Representation of Nedgroup Trust (Jersey) Limited [2014] JRC 126A (09 June 2014)

The Royal Court of Jersey held that deeds of addition to two family settlements were valid, and rectified deeds of appointment that mistakenly treated trust assets as absolutely appointed.

  • Rectification of trust deeds
  • Mistake in trust administration
  • Jurisdiction and proper law of trusts
  • Formalities for exercise of trust powers
  • Trust-rectification
  • Mistake-in-trust-administration
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Trusts [2010] JRC 055A

Representation of First Conference Business Intelligence Limited

Representation of First Conference Business Intelligence Limited [2010] JRC 055A (18 March 2010)

The Royal Court of Jersey granted an application to set aside trust transactions after finding a serious mistake about excluded persons under an employee benefit trust.

  • Mistake in trust administration
  • Employee benefit trusts
  • Excluded persons
  • Trusts
  • Mistake-in-trust-administration
  • Employee-benefit-trusts
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Trusts [2007] JRC 248

Leumi Overseas Trust Corporation Ltd v Howe and Others

Leumi Overseas Trust Corporation Ltd v Howe and Others [2007] JRC 248 (24 December 2007)

The Jersey Royal Court set aside trustee borrowings and related loans under Hastings-Bass, holding that no fault or breach of duty was required.

  • Hastings-bass principle
  • Trustee discretion
  • Mistake in trust administration
  • Tax consequences of trust decisions
  • Setting aside trustee decisions
  • Hastings-bass-principle
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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.