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Trusts: Setting Aside Trustee’s Power – Article 47H, TJL

Representation of Affinity Trust Limited re Tamar Trust and Ex Trust [2023] JRC 157 – This case provides a further example of the Court exercising its statutory “Hastings Bass” jurisdiction under Article 47H of the Trusts (Jersey) Law 1984 to declare voidable and avoid the exercise of a power by a trustee which had had UK adverse tax consequences for the beneficiaries.  Although not part of the statutory test under Article 47H it was again confirmed by the Court that the exercise of this jurisdiction is also subject to the Court concluding that the order sought is just.

Bridgeford A. WDJL, 18 -24 September 2023