This briefing is intended to be a practical guide to Jersey
trustees when faced with requests for information from
beneficiaries of the fund.
It is a fundamental and well-known principle of trusts law that
a trustee is liable to account to its beneficiaries for its
trusteeship. Accordingly, a trustee must maintain accounts and
(save in special circumstances) provide information and
explanations as to the investments of, and dealings with, trust
property. However, in some cases, it may be inappropriate for a
trustee to disclose certain information, especially where there is
a genuine concern as to the effect of disclosing that
information.
What information can/should a trustee disclose?
