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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 [2009] JRC 025B

In the matter of the Sanne Trust Company Limited

In the matter of the Sanne Trust Company Limited [2009] JRC 025B (16 February 2009)

The court rectified a Jersey family trust after finding it had been drafted as a discretionary trust by mistake rather than the intended interest in possession trust.

  • Rectification of trust
  • Mistake in trust drafting
  • Interest in possession trust
  • Discretionary trust
  • Confidentiality of beneficiaries
  • Trust-rectification
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Trusts [1999] UR 38

1999/38 - Representation of Le Sueur and Ors

1999/38 - Representation of Le Sueur and Ors [1999] UR 38 (23 February 1999)

The Royal Court of Jersey rectified the Joseph Eagle 1989 Settlement to add a missing trustee power to apply capital during the trust period, retrospectively.

  • Rectification of trust deed
  • Mistake in trust drafting
  • Tax avoidance
  • Powers of trustees
  • Trust-rectification
  • Trust-deed-mistake
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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.