The role of protector is generally a product of the offshore
world, largely originating from the desire to assuage settlors'
fears about retaining some element of control over assets they
intend to settle. Where there is an offshore trustee, whom the
settlor likely does not know, and where reserving powers might
prove undesirable from a tax perspective, the appointment of a
third party to oversee the exercise of some or most of a
trustee's powers might provide some measure of comfort that the
original intentions in setting up the trust will be fulfilled.
While the role of protector is commonplace, Guernsey law, along
with that of many other offshore jurisdictions, does not provide
any statutory definition of 'protector', or what such a
person's roles or duties might be. That said, the role is
accommodated in legislation. For example, s32 of the Trusts
(Guernsey) Law 2007 (the Trusts Law) states that a trustee may
be required by the trust's terms to consult with or
