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Variations on a theme

Matthew Shayle and George Badger assess the potential fallout of a recent Jersey trusts case regarding the court’s jurisdiction to vary a trust

The November 2023 decision of the Royal Court of Jersey (the Court) in In The Representation of Accuro Trust (Switzerland) SA seems to create precedent that could be as useful as it is surprising.[1] It may be characterised as confirming that a court’s jurisdiction to vary a trust can be used to prioritise tax-planning opportunities, even where the means for implementing them are otherwise precluded as a matter of law. 


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