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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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