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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 [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.