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As noted at [20(a)] of Newton v Dunasemant “While the dramatic change in the terms of the 2021 will from those of the 2016 will might give rise to an initial presumption of undue influence, Christine’s evidence and that of Mr Fitzgerald rebut that presumption by elaborating on the disconnect between Fraser and Mrs Newton … Continue reading
V Trustees Limited (the Trustee) was concerned to protect the position of C who was the beneficiary of a trust much diminished due to the actions of her litigious brother, A, whose conduct had caused substantial losses with “no signs of the attacks abating.” The matter came before the Jersey Royal Court on an application … Continue reading
The Minister of Revenue introduced the Taxation (Annual Rates for 2025–26, Compliance Simplification, and Remedial Measures) Bill (the Bill) into the House on 26 August 2025. Amongst other things the Bill proposes: References
An undischarged bankrupt can only be appointed as a trustee with court consent. In an Application by Peter-Richard Prescott for appointment as a trustee the Court considers an application by a trust’s “Principal Family Member” who holds the power of appointment and wishes to appoint himself as a trustee notwithstanding that he is an undischarged … Continue reading
With effect from 24 September 2025 the probate threshold will increase from $15,000 to $40,000. As noted by the Hon Paul Goldsmith: “The threshold was last set in 2009 before the implementation of KiwiSaver. Most estates now include KiwiSaver balances well over $15,000, but still have to go through the High Court process. This results … Continue reading
The on-going proceedings in Singh v Singh relate to the Calvary Indian Assembly of God (Calvary), which has been established as a charitable trust (the Trust) with a board of trustees who hold the Trust’s assets. Separately, Calvary is an incorporated society with a board responsible for the church’s management and organisation. At the relevant … Continue reading
Kermit the frog sang “It’s not easy being green.” It’s not always that easy being a beneficiary either. The Sesame Workshop advises that the song is about “… knowing who you are, realizing your own worth and dignity, and becoming more content and comfortable within yourself.” Whether this will help any beneficiaries of discretionary trusts … Continue reading
The Privy Council Ashley Dawson-Damer v Grampian Trust Company Ltd relates to an application to set aside appointments of trust assets that have the effect of transferring 98% of the trust assets to trusts whose class of discretionary beneficiaries do not include Ashley Dawson-Damer (Ashley). The basis for the application was the proposition that thee … Continue reading
In Stephens v Deans, which is an anonymised appeal from a decision of the Family Court, Anderson J upholds the Family Court decision that a statute barred debt remained a relationship property debt that could properly be deducted from the proceeds of sale of the property. The debt in question was a vendor loan of … Continue reading
Mirkin v Frame relates to a summary judgment application by executors of an estate against trustees of a family trust to recover the deceased beneficiary’s current account. The background of the matter is set out at [12] by Associate Judge Paulsen as follows: The court held that the executors were entitled to summary judgment in … Continue reading
Matters of Trust 