Jersey: Inheritance Tax

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Selling Inherited Property In Jersey

Under Jersey law, if a person has no Will of Jersey immovable estate (the Will), as soon as they die, their freehold property automatically passes to their heirs at law, being their natural beneficiaries.

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Collas Crill

Recent Developments In The Attitude Of The Jersey Courts To Onshore Tax

The starting point for the Jersey courts will be that foreign taxes are unenforceable both directly and indirectly (the so-called "revenue rule"). This is a well-established principle of private international law...

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Appleby

Forewarned Is Forearmed: Preparing For The Abolition Of The Existing Non-dom Regime

When the Conservative Party announced their proposal to abolish the existing non-dom regime in March 2024, there was an audible sharp intake of breath from clients and practitioners across the tax, private client and trust industries.

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Collas Crill

Jersey Private Funds & The Middle East

Over the course of the last few years, Ocorian's award-wining Family Office team has seen the demand from family offices for fund solutions grow significantly.

Worldwide Finance

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Ocorian

How Careful Estate Planning Can Save Your Loved Ones Money

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Benest & Syvret

We All Make Mistakes - But Will The Jersey Royal Court Have Sympathy?

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Ogier

Jersey Royal Court Clarifies And Affirms The Jersey Test For Rectification

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Ogier

Jersey Decision: Mistake Or Conscious Risk Taking?

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Carey Olsen

Mistake Or Conscious Risk Taking?

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Carey Olsen

Recent Mistake Cases In The Jersey Court – Where Did It All Go Wrong?

European Union Tax

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Walkers

Jersey Wills & Probate – Varying Inheritances In Jersey After Death

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Walkers

Another Attempt To Re-write History: The Limits Of Jersey's Remedies For Mistake

Jersey Commercial

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Carey Olsen

In The Matter Of The M Settlement - Royal Court Of Jersey Declines To Grant Application To Correct Trustee's Mistake And Permit Partial Rescission

Jersey Litigation

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Collas Crill

Jersey Court Varies Title To Jointly Owned Shares

Jersey Litigation

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Carey Olsen

Just And Equitable Winding Up In Jersey: Still A Flexible Friend?

Jersey Insolvency

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Walkers

Secured Creditors And Immovable Property: Procedure And Why It Matters

Jersey Litigation

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Carey Olsen

Benefits Of Using Jersey As A Domicile For Funds And Private Investment Structures

Jersey Wealth Mgt

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Walkers

Market Moves: Unlocking Opportunities Through JPF Enhancements (Video)

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Jersey Finance Limited

Key Changes In The Newly Revised JPF Guide

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Walkers

Trust Me – It Was A Mistake! Latest Guidance On Mistake In Trusts Law

Earlier this year, the Jersey Royal Court handed down its decision in In the Matter of the Noor Trust.

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Walkers

Can A Jersey Foundation Be Set Aside On The Grounds Of Mistake?

B and C v D, E, F and others [2020] JRC 169, Commissioner Clyde-Smith and Jurats Blampied and Thomas

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Carey Olsen

No Re-writing History: The Flexibility Of Jersey's Remedies For Mistake And Inadequate Deliberation

Re the G Trust, Royal Court of Jersey (MacRae, Deputy Bailiff and Jurats Olsen and Austin-Vautier) 27 April 2020. In an important new case, the Royal Court declared voidable the decision of the former trustee of the G Trust to ...

Jersey Wealth Mgt

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Carey Olsen

Jersey's Royal Court Declares Trustee's Exercise Of Power Void

A mistake or a failure to take into account relevant considerations? The Royal Court is asked to consider its jurisdiction to declare voidable the exercise of a power on both grounds.

Jersey Commercial

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Ogier

对错误的救济 — 泽西岛法院将如何创新？

Jersey Commercial

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Walkers

Don't Delay – Jersey's Royal Court Rules That Time Is A Factor In Granting Trust Mistake Discretion

Jersey Wealth Mgt

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Ogier

Just How Innovative Is Article 47 Of The Trusts (Jersey) Law 1984? In The Matter Of The B Trust

Jersey Commercial

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Walkers

The Uses Of Jersey Trusts

Jersey Wealth Mgt

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Walkers

Carey Olsen Starting Point Employment Law Guide – Starting A Business In Jersey

Jersey Wealth Mgt

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Carey Olsen

Ownerless Assets In Jersey And The Recent Case Of In The Matter Of 15 Minories Holding Limited [2016] JRC 108A

Jersey Wealth Mgt

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Walkers

Mistake: Escaping From Tax Consequences – The Royal Court Of Jersey Sounds A Cautionary Note

Jersey Wealth Mgt

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Appleby

Guidelines For Making A Will: Individuals Domicilied OutsideOf Jersey With Assets In Jersey

Jersey Wealth Mgt

CC

Collas Crill

The Test For Mistake When Creating A Trust Has Been Clarified By The Royal Court Of Jersey

Jersey Commercial

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Bedell Cristin

Thanks, But No Thanks - Where Legacies Cause Problems

Jersey Wealth Mgt

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Appleby

Mistake: Escaping From Tax Consequences – The Royal Court Of Jersey Sounds A Cautionary Note

In a recent Jersey case another attractive and apparently effective tax mitigation arrangement had proved to be a fiscal disaster.

Jersey Wealth Mgt

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Appleby

Guidelines For Making A Will: Individuals Domicilied OutsideOf Jersey With Assets In Jersey

Probate work, whether in the preparation of wills or the administration of estates, demands a high level of sensitivity and understanding.

Jersey Wealth Mgt

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Collas Crill

The Test For Mistake When Creating A Trust Has Been Clarified By The Royal Court Of Jersey

On 4 March 2014, the Royal Court gave judgment in "Boyd v. Rozel Channel Islands Limited and Others" [2014] JRC056.

Jersey Commercial

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Bedell Cristin

Thanks, But No Thanks - Where Legacies Cause Problems

Where a testator or testatrix makes a specific bequest in his or her will it is almost without exception done with the intention of benefitting the recipient of that bequest.

Jersey Wealth Mgt

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Appleby

Family Governance Plans – Enabling Enduring Wealth Planning Structures

Jersey Wealth Mgt

CC

Collas Crill

Guidelines For Making A Will: Non-Residents With Assets In Jersey

Jersey Wealth Mgt

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Collas Crill

Keeping Trustee Minutes

Advocate David Dorgan, from Crill Canavan’s trusts and foundations team, considers why keeping accurate minutes is best practice for trustees.

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Collas Crill

Wealth Planning In The Next Decade – Challenges And Opportunities For Jersey

It has been said that sometimes one spends so much time looking at the door that is closing that one does not see the door that is open. For Jersey the door that is closing is the UK as the benefits of offshore structures have been almost completely stripped away for UK domiciled persons.

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Collas Crill

The Uses And Advantages Of Jersey Trusts

The purpose of this briefing note is to set out some of the uses and benefits of Jersey trusts

Jersey Wealth Mgt

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Walkers

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