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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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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.