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Jersey Case Law

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Trusts [2024] JRC 107

Representation of RBC Trustees (Jersey) Limited re the L M Will Trust

Representation of RBC Trustees (Jersey) Limited re the L M Will Trust [2024] JRC 107 (10 May 2024)

The Jersey Royal Court set aside trust distributions made on incorrect tax advice, finding a serious mistake under Article 47G and noting Article 47H would also apply.

  • Mistake-in-trust-administration
  • Tax-consequences-of-trust-distributions
  • Setting-aside-distributions
  • Consequential-relief
  • Trust-mistake
  • Tax-consequences
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Trusts [2023] JRC 157

Representation of Affinity Trust Limited re Tamar Trust and Exe Trust

Representation of Affinity Trust Limited re Tamar Trust and Exe Trust [2023] JRC 157 (31 August 2023)

The Jersey Royal Court set aside trust distributions made on incorrect tax advice, declaring them void under Article 47H and held on bare trust for the trustee.

  • Mistake-in-exercise-of-trustee-powers
  • Tax-consequences-of-trust-distributions
  • Rescission-of-distributions
  • Article-47h-application
  • Trust-mistake
  • Trust-distributions
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Trusts-and-estates [2021] JRC 248

In the matter of The Piedmont Trust and the Riviera Trust

In the matter of The Piedmont Trust and the Riviera Trust [2021] JRC 248 (05 October 2021)

The Jersey Royal Court approved trustees’ proposed termination and distribution of two family trusts, rejecting conflict and letters-of-wishes objections.

  • Trustee-powers-and-discretions
  • Court-blessing-of-trustee-decisions
  • Conflict-of-interest
  • Letters-of-wishes
  • Protector's-role
  • Tax-consequences-of-trust-distributions
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Trusts-and-estates [2021] JRC 137

In the matter of the May Trust 14-May-2021

In the matter of the May Trust 14-May-2021 [2021] JRC 137 (14 May 2021)

Royal Court of Jersey blessed a ÂŁ75 million trust distribution to a beneficiary for onward charitable transfer, holding the appointment was for the beneficiary's benefit.

  • Trustee-powers-and-discretions
  • Beneficiary-benefit
  • Court-blessing-of-trustee-decisions
  • Charitable-distributions
  • Tax-consequences-of-trust-distributions
  • Court-blessing
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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.