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Jersey Case Law

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Trusts [2022] JRC 243

Representation of Apex Financial Services (Trustees) Limited re The Elephant Trust

Representation of Apex Financial Services (Trustees) Limited re The Elephant Trust [2022] JRC 243 (08 November 2022)

The Jersey Royal Court approved a trustee’s proposal to terminate a family trust, repay a loan from a Guernsey lender, and distribute assets to the settlor.

  • Trust termination
  • Trustee powers
  • Beneficiary rights
  • Tax efficiency
  • Momentous trustee decisions
  • Trust-termination
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Trust law [2019] JRC 048

In the matter of the C Trust

In the matter of the C Trust [2019] JRC 048 (27 March 2019)

The Royal Court of Jersey blessed a trustee’s decision to terminate a discretionary trust and distribute its assets to the settlor, finding the decision rational and lawful.

  • Termination of discretionary trust
  • Trustee's momentous decision
  • Beneficiary rights
  • Tax efficiency
  • Court blessing of trustee decision
  • Children act maintenance proceedings
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Company law [2011] JRC 161

In the matter of E D & F Management Investments Ltd

In the matter of E D & F Management Investments Ltd [2011] JRC 161 (18 August 2011)

The Jersey Royal Court confirmed a share premium account reduction to nil, allowing the amount to be credited to profit and loss so future dividends could be paid from profits.

  • Reduction of share premium account
  • Dividend payments
  • Capital maintenance
  • Tax efficiency
  • Company-law
  • Capital-reduction
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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.