Offshore: Deed of gift set aside on account of a fundamental mistake

Seymour Law LLP | Trusts and Estates Law & Tax Journal | January/February 2023 #240
Royal Court of Jersey case Re B & C clarifies the principles for setting aside a disposition of assets into a nominee arrangement on the ground of donor’s mistake. Paul Matthams explains In applying the relevant test, it was still a requirement for the court to be satisfied that the donor or settlor would not …

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Mistake: Forgiven, but not rewritten

Charles Russell Speechlys LLP | Trusts and Estates Law & Tax Journal | November 2021 #228
Oliver Auld reviews the scope of the Jersey courts to set aside a voluntary disposition or other transaction on the grounds of mistake While the court accepted that Art 47G gave it a flexible decision-making power to determine the extent to which a voidable exercise of power has effect, the court was not persuaded that …

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Mistake: Leviathan can look after itself

Baker McKenzie LLP | Trusts and Estates Law & Tax Journal | November 2011 #131
Zoë Sive discusses the divergent approach of the Jersey courts in the recent case of Re R [2011] ‘The Jersey decision highlights the extent to which the English and Jersey positions have been affected by the different judicial and jurisdictional attitudes and policies in relation to tax authorities.’ The recent judgment of the Royal Court …

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