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Jersey decisions
Decisions matching the current search
Representation of Dominion Fiduciary Trust Ltd re The F Trust (Royal Court : Hearing (Civil) : MacRae : Trust) [2025] JRC 242 (2 October 2025)
The Royal Court of Jersey set aside trust arrangements created for tax mitigation after finding the parties acted under serious tax-law mistake.
Representation of Craigmonie Hotel Limited [2024] JRC 009 (12 January 2024)
The Jersey Royal Court held that the Craigmonie Hotel Limited Commercial Security Trust was void ab initio for mistake and that the trust assets were held on bare trust for the company.
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.
In the matter of the L Trust 03-Oct-2019 [2019] JRC 195 (03 October 2019)
The Jersey Royal Court set aside the L Trust for mistake, holding that the settlor funded it under a serious misapprehension about UK inheritance tax consequences.
Representation of Bell [2018] JRC 045 (02 March 2018)
The Jersey Royal Court held that the Bell Annuity Investment Trust was created by mistake and was void ab initio, setting aside the transfers to it.
In the matter of the M Trust [2017] JRC 198 (23 November 2017)
The Jersey Royal Court set aside transfers into a Jersey discretionary trust after finding the settlor made a genuine mistake about UK tax consequences.
In the matter of the V Trust [2015] JRC 234B (19 November 2015)
The Jersey Royal Court set aside the V Trust because the settlor entered it under a serious mistake about its tax consequences, including inheritance tax liabilities.
Representation of Wilkes and Wilkes [2015] JRC 200 (02 October 2015)
The Jersey Royal Court set aside the Wilkes Annuity Investment Trust and related deeds for mistake, holding the scheme was unlawful and incapable of performance.
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.
Representation of the Robinson Annuity Investment Trust [2014] JRC 133 (18 June 2014)
The Jersey Royal Court set aside a trust and related annuity deeds after finding the settlor acted under fundamental mistakes about tax and annuity payments.
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