ARTICLE
10 April 2019

对错误的救济 — 泽西岛法院将如何创新?

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Walkers

Contributor

Walkers is a leading international law firm which advises on the laws of Bermuda, the British Virgin Islands, the Cayman Islands, Guernsey, Ireland and Jersey. From our 10 offices, we provide legal, corporate and fiduciary services to global corporations, financial institutions, capital markets participants and investment fund managers.
於最近审议为纠正泽西岛全权信托相关错误而提起的申请时,皇家法院拒绝使用1984年《信托(泽西岛)法》(经修订)(信托法)第47E条赋予的"
Jersey Corporate/Commercial Law

於最近审议为纠正泽西岛全权信托相关错误而提起的申请时,皇家法院拒绝使用 1984年《信托(泽西岛)法》(经修订)( 信托法第47E条赋予的"创新权力",以便采取积极措施落实经济财产授予人的过去意图。

有关B信托的事项[2019] JRC035一案涉及泽西岛法律信托( 该信托)的经济财产授予人提出的陈述,就彼因误解以下各项而於设立该信托时所犯的错误寻求救济:

  1. 设立泽西岛法律信托的真实性质及影响;及
  2. 该信托的英国遗产税( IHT)待遇。

陈述人提出,若非由于这两类错误,彼不会将资产转入该信托,亦不会继续于该信托处置财产。法院接受了陈述人的证据,并搁置资产转移,但除此之外不会作出明确的命令。

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