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Jersey Case Law

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Trusts-law [2023] JRC 047

In the matter of the Indigo Trust

In the matter of the Indigo Trust [2023] JRC 047 (21 March 2023)

The Jersey Royal Court set aside a 2019 transfer into the Indigo Trust for mistake over UK inheritance tax, but refused to deem a new trust to exist from 2020.

  • Mistake-in-trust-disposition
  • Inheritance-tax
  • Jurisdiction-of-jersey-court-under-article-47e
  • Setting-aside-trust-transfers
  • Trustee-powers-and-liabilities
  • Trust-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 [2018] JRC 174A

A and B v C and Ors

A and B v C and Ors [2018] JRC 174A (18 September 2018)

The Jersey Royal Court set aside mistaken trust transfers driven by tax advice, restored the original settlement, and ratified related trustee actions.

  • Mistake-in-trust-disposition
  • Setting-aside-trust-transfers
  • Inheritance-tax
  • Capital-gains-tax
  • Ratification-of-trustee-actions
  • 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.