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Jersey decisions
Decisions matching the current search
Represenation of Pinnacle Trustees Limited re: the D and E Trusts - [2019] JRC 246 (19 December 2019)
The Jersey Royal Court set aside a 2011 restructuring that moved trust assets into a circular BVI company structure and terminated two trusts without proper consideration.
In the matter of A (Settlement) [2012] JRC 005 (05 January 2012)
The Royal Court of Jersey accepted a trustee’s surrender of discretion, implemented a settlement agreement among adult beneficiaries, and refused a tax-avoidance loan direction.
Singer v Thomas [2003] JRC 232 (19 December 2003)
The Jersey Royal Court enforced a loan bond requiring repayment of ÂŁ170,000, holding the plaintiff liable for the amount actually received plus default interest.
In re Neil Ashley (1990) Settlement v [2003] JLR_Note 9 (14 February 2003)
A Jersey trust variation was approved as being for the benefit of the beneficiaries, with tax avoidance treated as a sufficient benefit.
In re Hynd Settlement v [2001] JRC 81 (03 April 2001)
The Jersey Royal Court approved a variation of the Hynd Settlement to give trustees greater flexibility in planning around UK tax issues for beneficiaries.
Richard Colin Douglas Settlement [2000] JRC 56 (03 April 2000)
The Royal Court of Jersey approved a trust variation to help avoid capital gains tax, holding that tax minimisation could benefit unborn beneficiaries.
In re Douglas v [2000] JLR 73 (03 April 2000)
The court approved a trust variation, holding that tax avoidance, minimization, or deferral can count as a benefit for beneficiaries.
1999/57 - N and N Spread Trustees Company Ltd and Ors [1999] UR 57 (25 March 1999)
The Jersey Royal Court approved a variation of a family trust under Article 43, finding the scheme beneficial to minor beneficiaries despite tax-driven motives and capacity issues.
1999/38 - Representation of Le Sueur and Ors [1999] UR 38 (23 February 1999)
The Royal Court of Jersey rectified the Joseph Eagle 1989 Settlement to add a missing trustee power to apply capital during the trust period, retrospectively.
In re Moody "A" Settlement v [1990] JLR 264 (07 December 1987)
The court considered rectification of a trust deed and said its discretion should be exercised cautiously, but it was not required to refuse relief simply because the result might be legitimate UK tax avoidance.
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