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Jersey Case Law

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11 Mar 2020

Trust law [2020] JRC 045

Representation re Mileham

Representation re Mileham [2020] JRC 045 (11 March 2020)

The Jersey Royal Court set aside a remuneration trust for mistake, finding the trust was created on faulty tax advice and that relief should not be refused.

Mistake in trust creation
Setting aside trusts
Tax avoidance schemes
Discretionary relief
Trust-law
Mistake

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18 Dec 2014

Trusts [2014] JRC 252

Moffat -v- Apex Trust Company Limited

Moffat -v- Apex Trust Company Limited [2014] JRC 252 (18 December 2014)

The Jersey Royal Court set aside a trust and related annuity directions for mistake, holding the arrangement was entered into on a wrong tax basis.

Mistake in trust creation
Tax avoidance schemes
Invalidity of trust instruments
Jersey trust law
Inheritance tax consequences
Jersey-trust-law

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Representation re Mileham

Moffat -v- Apex Trust Company Limited