COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS
C died in 2007 in Jersey, leaving her residuary estate on trust (the trust) for purposes that were agreed to have been exclusively charitable under English law. C directed in her will that the proper law of the trust was the law of Jersey. The appellants, who were domiciled in Jersey, were appointed to be C’s executors and the trustees of the trust. C’s estate included assets in the United Kingdom amounting to £1.7m. In 2010 the appellants retired as trustees (but not as executors) and were replaced by a UK resident trustee. C’s will was then amended so as to make the proper law of the Trust the law of England and Wales and, in 2014, the Trust was registered as a charity under the law of England and Wales.
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Camille & Henry Dreyfus Foundation Inc v Inland Revenue Comrs
 AC 39
Commission of the European Communities v United Kingdom (Case C-30/01)
 ECR 1-9481
Commission v United Kingdom
(Case C-349/03) EU:C:2005:488
Department of Health and Social Security v Barr and Montrose Holdings (Case C-355/89)
 ECR 1-3479
ICJ Reports 1953
Jersey Produce Marketing Organisation Ltd v States of Jersey (Case C-293/02)
 1 CMLR 29
Joined Cases C-24/12 and C-27/12 X BV v Staatssecretaris van Financien
 STC 2394
Minquiers and Ecrehos case
(France v United Kingdom), ICJ Reports 1953, pp 47, 54
Pereira Roque v Lieutenant Governor of Jersey (Case C-171/96) EU:C:1998:368;
 3 CMLR 143
Prunus S ARL v Directeur des services fiscaux (Case C-3 84/09)
 I- ECR 3319;  STC 1392
R (Barclay) v Lord Chancellor and Secretary of State for Justice (No 2) (Attorney General of Jersey intervening)
 UKSC 54
R (The Gibraltar Betting and Gaming Association Ltd) v Revenue and Customs Comrs (Government of Gibraltar intervening) (Case C-591/15) EC:EU:C:2017:449;
 4 WLR 167
Spain v United Kingdom
[(Case C-145/04) EU:C:2006:543
Van Der Kooy v Staaatssecretaris van Financien (Case C-181/97)
 ECR 1-483
Legislation in bold has further reading - click to view.