Partner Robert Gardner acted for the settlor of the Strathmullan Trust who had settled substantial funds into a Jersey law trust some 15 years ago. He had been unaware of his continued deemed domicile in the United Kingdom, as a result of which he had suffered significant adverse tax consequences on the payments which had only recently come to light. The case was interesting as it was the first time that a mistake application had been brought in Jersey since certain key amendments to the Trusts (Jersey) Law 1984 had come into effect. The case was in fact brought under the provisions and law which existed prior to the changes. The application was successful.
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