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