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Jersey Case Law

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Trusts [2025] JRC 242

Representation of Dominion Fiduciary Trust Ltd re The F Trust (Royal Court : Hearing

Representation of Dominion Fiduciary Trust Ltd re The F Trust (Royal Court : Hearing (Civil) : MacRae : Trust) [2025] JRC 242 (2 October 2025)

The Royal Court of Jersey set aside trust arrangements created for tax mitigation after finding the parties acted under serious tax-law mistake.

  • Mistake in trust creation
  • Inheritance tax
  • Capital gains tax
  • Setting aside trust transactions
  • Trusts (jersey) law 1984
  • Trusts
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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 [2023] JRC 080

Representation of Altum Trustees Ltd (formerly LGL Trustees Ltd) and VG Trustees Ltd re Andha Trust

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.

  • Mistake in exercise of trustee powers
  • Tainting of protected settlements
  • Uk tax consequences for offshore trusts
  • Setting aside trust transactions
  • Fiduciary duties of trustees
  • Trusts-law
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Trusts [2019] JRC 055

In the matter of the D Trust

In the matter of the D Trust [2019] JRC 055 (02 April 2019)

The Royal Court of Jersey set aside trust transfers made from a UK bank account after finding they were made by mistake and caused adverse tax exposure.

  • Mistake in trust transfers
  • Setting aside trust transactions
  • Tax liability arising from trust transfers
  • Trusts
  • Mistake
  • Taxation
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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.