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There have been three cases in Jersey in the past nine months in which a Jersey law trust or disposition into trust was set aside on the basis of a mistake by the settlor. This article examines each in turn and the implications.
As governments continue to blur the distinction between tax avoidance and tax evasion and even money laundering and to characterize tax avoidance as immoral, is the perceived right of every citizen legitimately to minimize the amount of tax he or she pays being eroded? And might these efforts,...
During 2010, this section has been looking at key questions that busy practitioners face in daily practice. It is designed to help keep pace with rapid changes going on in the world of trusts. The question and answer format is designed to facilitate comparison across jurisdictions. The questions...
The setting aside of a trust on the grounds of mistake was the back drop for a number of subsidiary points of interest.
A question that has vexed trust lawyers is whether Stack v Dowden applies to the acquisition of a beneficial interest of a family home, or merely applies to the quantification of an existing beneficial interest. Hapeshi v Allnatt is a case where at the start of the story there is no express...
The effect of recent tax rulings on the taxation of private foundations, marital trusts and irrevocable discretionary trusts in Belgium.
The so-called rule in Re Hastings-Bass has developed rapidly in the courts in recent years, but the true basis for the rule has not yet been properly explored. This article seeks to demonstrate that whilst the application of the rule in the courts may well have gone too far, it does have a...
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