Re A’s Application
 [2018] WTLR 353

Wills & Trusts Law Reports | Summer 2018 #172

The trustee applied under s61 of the Isle of Man Trustee Act 1961, alternatively under the court’s inherent jurisdiction, for the opinion, advice or direction of the court in relation to its intention to negotiate with a foreign revenue authority for the discharge of tax liabilities of the settlement, the disclosure of information necessary for that purpose, and the payment of the tax irrespective of whether they are enforceable in the Isle of Man. The beneficiaries agreed with the relief sought.



Held, allowing the application:


  1. 1) Trustees were en...

Re Trusts (Guernsey) Law, 2007; the AAA Children’s Trust; the Trustees WTLR 683

Wills & Trusts Law Reports | May 2015 #149

The application concerned a trust, (the Children’s Trust) which, along with another trust (Trust 3), were discretionary trusts settled by the settlor for the benefit of his widow (R1), their children and their future issue. Trust 3 operated principally for the benefit of R1 and the Children’s Trust principally for the benefit of the children. The Children’s Trust had two protectors, P1, the settlor’s sister, and P2, the settlor’s business associate. The application was made by the trustees of the Children’s Trust (A1, A2 and A3 (the trustees)) to bless...