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Jersey Case Law

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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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Trusts [2018] JRC 174A

A and B v C and Ors

A and B v C and Ors [2018] JRC 174A (18 September 2018)

The Jersey Royal Court set aside mistaken trust transfers driven by tax advice, restored the original settlement, and ratified related trustee actions.

  • Mistake in trust disposition
  • Setting aside trust transfers
  • Inheritance tax
  • Capital gains tax
  • Ratification of trustee actions
  • Trust-mistake
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About this LexChat collection

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.

Source links and collection timestamps are retained alongside the indexed records.