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In a recent Guernsey case the key issue for the Court was the date on which the party bringing the claim had the requisite knowledge of the breaches of trust to start time running under the Guernsey trust law.

When seeking to set aside a transaction on the basis of mistake in Guernsey where the underlying reason that the transfer took place was to engage in legitimate tax planning methods the Royal Court is unlikely to find that this would be a public policy reason justifying the refusal of the relief.