ARTICLE · 12 JULY 1999

Trust Litigation Support

Ernst & Young Trust Co Ltd

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JerseyFamily and Matrimonial

by Ann Wylie

HOW ERNST & YOUNG CAN HELP YOU IN DEFENDING CLAIMS AGAINST AGGRIEVED BENEFICIARIES.

A number of leading London law firms now perceive that litigation against off-shore trustees is a potential growth area with trustees of pre March 1991 "golden trusts" being particularly at risk.

[1] Whilst vigilant trustees will have made the utmost endeavour to ensure that the settlements which they administer remain "untainted" (outside the scope of TCGA 1992 Schedule 5 paragraph 9) many will by now have discovered to their cost that there are far more subtle ways of falling foul of the legislation than simply accepting new assets into the trust.

As a result many trusts created to provide either complete CGT protection or at least CGT deferral will no longer be able to provide these advantages. Litigation against the trustees may well follow.

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