Where There's A Will There's A Way

We all know that the Isle of Man and Channel Islands are not part of the UK. However, as Advocate Chris Brooks explains, in a recent case the English Court of Appeal found a way to read a Will gifting "UK assets" so that it included assets in the Channel Islands in the gift. Although the case concerns Jersey, the Isle of Man would be in the same position because it is also outside the UK. Here Chris examines the rationale and implications.

Mr Rossiter was domiciled in Russia but he made an English Will with an English Solicitor.  He mentioned to the lawyer that he was intending to deal both with a property in Cheshire and a bank account in Jersey.  Unfortunately, this was not reflected in the drafting of the Will which referred to "UK assets".