Jersey:
对错误的救济 — 泽西岛法院将如何创新?
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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:
-
设立泽西岛法律信托的真实性质及影响;及
-
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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