Jersey Law Reports

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URL: http://www.bailii.org/je/cases/JLR/2013/JLR132324.html
Cite as: [2013] 2 JLR 324

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In re Onorati Settlement v 2013 (2) JLR 324 (17 September 2013)

Trusts-powers and duties of trustees-exercise of discretion-Hastings-Bass principle-under principle as previously applied (although now doubtful whether correct), trustee's exercise of discretion set aside if would not have been made had trustee not ignored relevant matters (including tax) or considered irrelevant matters-breach of fiduciary duty for trustee not to consider adverse tax consequences of disposition to UK-resident beneficiaries-inadequate to rely, without sight, on advice allegedly obtained by beneficiaries-appointment of entire trust fund set aside if trustee failed to consider or forgot serious adverse tax consequences

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