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A bill was submitted to the Luxembourg parliament which has the purpose of introducing (i) a new wealth management vehicle in the form of a private foundation.
Recent English case law has served to emphasise the requisite levels of intention needed on the part of the transferor for the creation of a Quistclose trust or any other sort of analogous resulting trust.
Two judgments have provided some insight into the exercise of the Royal Court’s supervisory jurisdiction over Jersey trusts.
A case concerns whether or not there is a form of equitable remedy which would justify an earlier trustee who had disposed of assets.
These two cases are helpful in terms of how the court sees the inter-relationship between the new article 47 test for mistake and the pre-existing provision of the TJL at article 11.
This briefing is primarily intended to help service providers and charities understand how the law might affect them, and how they should respond.
This briefing discusses some of the issues to be considered by trustees of Guernsey trusts and their advisers when foreign couples connected with the trust divorce.
This judgment in the Court of Appeal considered an appeal on one part of the judgment of Lieutenant Bailiff Chadwick (the Judge) of December 2013.
Should a trustee appeal a decision of the Royal Court in administrative proceedings? In the matter of the R and RA Trusts
The Court of Appeal in Guernsey has handed down an important judgment in non-contentious trust proceedings commenced by way of application made by the trustees.
In this case there had been a succession of fundamental errors in the administration of two Jersey trusts, both given the same name and having the same terms and beneficiaries.
First Mistake Case Post Trust Law Amendment No: 6 — In the matter of Strathmullan Trust  JRC 056
This decision is the most recent Jersey decision to consider setting aside a trust on the ground of mistake.
Can a Royal Court blessing be given to a momentous decision by directors of an underlying company to a trust?
It is helpful for trustees to know that where they provide directors to a company underlying a trust, they can still get the protection of the court where a momentous decision is to be made.
The bailiff was recently asked to consider an application from Mrs Le Cras for a ruling from the court as to the interpretation of her late father’s two wills.
The US Foreign Account Tax Compliance Act (FATCA) creates a new tax information reporting and withholding regime for payments made to certain Foreign Financial Institutions (FFIs) and other ‘foreign’ persons.
This judgment deals with the in-camera element of a complicated piece of litigation involving a complex trust structure with a substantial portfolio of investments.
The recent judgment in the Guernsey case of (Investec & ors v Glenalla & ors) deals with the risks faced by the trustees of an insolvent trust.
The Royal Court of Jersey recently faced a trustee’s application seeking the court’s blessing of its refusal to disclose trust information to a former beneficiary.
This briefing highlights the benefits of trust-based plans and illustrates the fact that plans can be tailored to meet specific employer or country requirements.
This briefing highlights the benefits of trust-based share plans and shows how schemes can be tailored to meet employer or country specific requirements.
This guide highlights the variety of share plans in the market and illustrates the way in which these can be tailored to meet specific requirements as needed.