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El. knyga: Guernsey Trust Law

Tony Pursall (Consultant, Mourant Ozannes, UK), Matthew Guthrie (Mourant Ozannes)

Formatas: 424 pages
Išleidimo metai: 05-Mar-2020
Leidėjas: Hart Publishing
Kalba: eng
ISBN-13: 9781509919314

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Formatas: 424 pages
Išleidimo metai: 05-Mar-2020
Leidėjas: Hart Publishing
Kalba: eng
ISBN-13: 9781509919314

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This book is intended to be a comprehensive treatise of Guernsey trust law, providing practical answers for practitioners advising on Guernsey trusts and trustees administering them. In particular, it provides a detailed analysis of the provisions of the Trusts (Guernsey) Law 2007 (as amended); a consideration of Guernsey trust cases, as well as relevant cases in Jersey and in other jurisdictions; analysis of the legal principles underpinning Guernsey trust law; and where there is no clear Guernsey authority on a particular point of law it gives a reasoned view on the point, drawing on the relevant legal principles, together with a broad assessment of the confidence of which the authors hold that view.

Daugiau informacijos

A highly practical text on trust law in Guernsey, which will be of great value to practitioners working in the area.

About the Authors

Foreword

vii

Sir Richard Collas

Acknowledgements

Abbreviations

xxv

Useful Websites

xxvii

Table of Cases

xxix

Table of Statutes and Other Instruments

xlv

1 Foundation and Principles

(15)

I Introduction

(1)

II Saisie

(1)

III Statutory Family Trusts

(2)

A Succession Law 1840

(1)

B Nineteenth-century Commentary

(1)

C Succession Law 1890

(1)

IV Protective Trusts of Movables

(1)

V Religious Trusts in Connection with the Holding of Churches

(1)

VI Other Charities

(1)

VII Statutory Schemes for the Holding of Churches and Schools

(1)

VIII Use of Trusts in Wills and Other Documents

(1)

IX Growing Use and Statutory Recognition of Trusts in the Twentieth Century

(1)

A Insurance

(1)

B Matrimonial

(1)

C Taxation

(1)

D Other Legislation

(1)

X Recognition of Trusts by the Guernsey Court

(2)

A Stuart-Hutcheson v Spread Trustee Co

(1)

XI Proposals for the Trusts Law 1989

(2)

A Background to the Proposals

(1)

B Reasons for the Enactment of the Trusts (Guernsey) Law, 1989

(1)

XII Overview of the Trusts Law 2007

(1)

A Importance of the Previous Law

(1)

XIII Application of Trusts Laws and Amendments

(2)

A Trusts Law 1989

(1)

B The Trusts (Amendment) (Guernsey) Law, 1990

(1)

C Trusts Law 2007

(1)

XIV The Role of Authorities and Precedent in Guernsey

(2)

A The Role of Authorities

(1)

B The Role of Precedent

(1)

2 Express Trusts

(24)

I Article 29 of the Succession Law 1840

(1)

II Trusts under the Succession Law 1890

(4)

A History of the Fideicommis

(1)

B Is a Fideicommis a Trust?

(1)

C Analysis of the 1890 Trust

(1)

D Application of Trusts Law 2007 to an 1890 Trust

(1)

E Termination of an 1890 Trust

(1)

F Variation of an 1890 Trust

(1)

III Trusts of Land in Saisie

(2)

A Duties of Trustee

(1)

B Insurance

(1)

C Retention of Earlier Terminology

(1)

D Application of the Trusts Law 2007 to Saisie Trusts

(1)

IV Express Private Trusts of Land

(4)

A Trusts of Land Created before 17 March 2008

(1)

B Application of the Trusts Law 1989 to Trusts of Land Created before 17 March 2008

(2)

C Trusts of Land Created on or after 17 March 2008

(1)

D Trusts of Land Made by will

(1)

i Restrictions under the Inheritance Law 1954

(2)

V Charitable Trusts

(7)

A Historical Background

(1)

B Report of the Commissioners

(1)

C Orders in Council Governing Charitable Trusts of Land

(1)

D Registration of Charities and Non-Profit Organisations

(1)

E Meaning of `Charity'

(1)

F Recognition of Charitable Status

(1)

G Application of the Trusts Law 2007 to Charities

(1)

H Cy-pres

(1)

I Variation or Revocation of a Charitable Trust

(1)

i In the Matter of the Foster Will Trust

(1)

VI Purpose Trusts

(6)

A Requirements for Enforcers

(1)

B Validity of Purposes

(1)

C Requirement for Certainty

(1)

D Trustee's Obligations

(1)

E Replacement Enforcer

(1)

E Resignation of Enforcer

(1)

G Enforcer Otherwise Ceasing to be Enforcer

(1)

H Enforcer's Rights, Powers and Duties

(1)

I Enforcer's Duty not to Profit

(1)

J Cy-pres and Power to Vary

(1)

VII Employee Benefit Trusts

(1)

VIII Unit Trusts

(1)

3 Trusts Arising by Operation of Law

(8)

I Introduction

(1)

II Constructive Trusts of Personalty

(1)

III Liability as a Constructive Trustee

(1)

IV Constructive Trusts of Land

(6)

A Before the Trusts Law 2007

(1)

B Godfray

(1)

C Waterman v McCormack

(3)

D Pirito v Curth

(1)

E Bougourd v Woodhead

(1)

F After the Trusts Law 2007

(1)

V Conclusions

(1)

4 Taxation

(13)

I The Code of Practice

(1)

II Guernsey Tax Liabilities

(2)

A Section 53(3) of the Income Tax Law, 1975

(1)

B Concessions for Trusts with no Guernsey Resident Beneficiaries

(1)

C Apportionment

(1)

D Sub-funds

(1)

E Guernsey Resident Settlors

(1)

F More than One Settlor

(1)

III Liability to Non-Guernsey Taxes

(9)

A Right of Recovery under UK Tax Law

(1)

B Enforceability of Another State's Revenue Laws

(1)

C Prestwich v Royal Bank of Canada Trust Co (Jersey) Ltd

(1)

D Where the Liability May be Enforced by the Foreign State

(1)

E Federal Trust Company Limited v MacDonald-Smith and Bermuda Trust (Guernsey) Limited

(1)

F Kleinwort Benson v Wilson

(1)

G The 2018 Guernsey-UK Double Taxation Agreement

(1)

H Where the Foreign State does not have a Means of Enforcing the Liability

(1)

i Is it Enforceable at Common Law?

(1)

ii Do the Firewall Provisions have any Application?

(1)

iii Public Policy

(1)

iv Personal Liability of Trustees?

(1)

v Exercise of Power to Reimburse the Settlor

(1)

vi Settlor Exclusion Clauses

(1)

IV Guernsey Charities

(1)

V Employee Benefit Trusts

(1)

VI Unit Trusts

(1)

5 Creation, Validity and Termination

(24)

I Existence of a Trust

(2)

A Meaning of `Trust'

(1)

B Purpose Trusts

(1)

C The Three Certainties

(1)

II Principles of Construction

(7)

A Admissibility of Extrinsic Evidence

(1)

i General Principles

(1)

ii Interpretation of Trusts for Children

(1)

B Latent and Patent Ambiguities

(1)

C Human Rights Law

(1)

i Application of Convention to Private Arrangements

(1)

ii Relevance of Convention to Matters of Construction

(2)

III Settlor

(1)

IV Formalities

(1)

V Duration and Perpetuities

(1)

A Appointments between Trusts

(1)

VI Validity and Enforceability

(4)

A Duress, Fraud, Undue Influence or Misrepresentation

(1)

B Mistake

(1)

C Breach of Fiduciary Duty

(1)

D Contrary to Public Policy

(1)

E Immoral

(1)

F Uncertainty

(1)

G Incapacity

(1)

H Partial Invalidity

(1)

VII Reservation of Powers by the Settlor

(6)

A The Test for the Validity of a Lifetime Trust

(1)

B Reservation of Beneficial Interests

(1)

C Powers of Revocation, Amendment and Appointment

(1)

D Power to Direct Investments

(1)

E Is there such a Thing as an Excess of Reserved Powers?

(1)

F The Irreducible Core?

(1)

G Reservation of Powers - Statutory Provisions

(1)

H Pugachev

(2)

I Duties to Consult and Obtain Consent

(1)

VIII Termination of Trusts

(3)

6 Conflict of Laws

(16)

I Introduction

(1)

II Proper Law

(7)

A Proper Law of Transfers of Beneficial Interests in Trusts

(1)

B Change of Proper Law

(1)

C Significance of Proper Law

(1)

D Reservation of All Questions to Local Law

(1)

E The Hague Convention

(2)

F Provisos to the General Rule: Derogations in Favour of Foreign Law

(1)

i Ownership of Property

(1)

ii Subject to Contrary Provision in the Trust

(1)

iii Capacity of a Corporation

(1)

iv Formalities for the Transfer of Property

(1)

v Real Property Dispositions

(1)

vi Testamentary Dispositions

(1)

vii Joint and Community Property

(1)

III Jurisdiction of the Guernsey Court

(2)

A Foreign Trusts

(1)

B Exclusive Jurisdiction

(1)

IV Firewall Provisions

(7)

A Recognition and Enforcement of Foreign Judgments Generally

(2)

B Non-recognition of Foreign Judgments in Relation to Trusts

(1)

C Inconsistency with Any Aspect of Guernsey Trust Law

(1)

D Exclusion of Foreign Law

(1)

i Foreign Matrimonial Order as a Relevant Factor

(1)

E Submission to a Foreign Court

100

(1)

F Right, Claim or Interest

100

(1)

G Personal Relationship to Settlor or Any Beneficiary

100

(1)

7 Trustees

101

(32)

I Number of Trustees

101

(1)

A Effect of there Being Insufficient Trustees

101

(1)

II Appointment of New or Additional Trustees

102

(3)

A Nature of Powers of Appointment of Trustees

103

(1)

B In the Matter of Jasmine Trustees Limited

103

(2)

C Restrictions on the Exercise of the Power

105

(1)

III Power to Remove Trustees

105

(1)

IV Vesting of Property in the New Trustees

106

(1)

V Disclaimer of Trusteeship

106

(1)

VI Resignation

107

(1)

VII Duties of Outgoing Trustee

108

(6)

A Duties in Relation to the Handover

108

(1)

B Re Caversham

109

(1)

C What is `Reasonable Security'?

110

(1)

D Negotiation of Indemnities

111

(1)

E Enforcement of Indemnities

112

(1)

F Non-possessory Lien

112

(1)

G Discharge of Outgoing Trustee

113

(1)

VIII Appointment and Removal of Trustees by the Court

114

(4)

A Guernsey Trusts

114

(1)

B General Power

115

(1)

C Hostile Removal Applications

115

(1)

D Other Removal Cases

116

(1)

E Incapacity

117

(1)

F Insolvency

117

(1)

IX Trustee Remuneration

118

(4)

A General Position

118

(1)

B Court's Power to Approve Trustee Remuneration

118

(2)

C Re Kleinwort Benson Trustees (Guernsey) Limited

120

(1)

D Trustee Fees after Ceasing to be Trustees

121

(1)

E Termination Fees

121

(1)

X Trustees' Expenses

122

(3)

A Rights of Former Trustees to Indemnity from the Trust Fund

123

(1)

XI Trustees de Son Tort

124

(1)

XII Dealings with Third Parties

125

(4)

A The Meaning and Effect of Section 42

126

(1)

B Drafting Issues

127

(1)

C Protection of Persons Dealing with Trusteees

128

(1)

D Persons Paying or Advancing Money to Trustees

129

(1)

XIII Insolvent Trusts

129

(4)

A What is an Insolvent Trust?

129

(1)

B Appointment of an Insolvency Practitioner

129

(1)

C Priority of Creditors

130

(2)

D Creditors' Costs of Proving their Claims

132

(1)

E Trustee's Duties to Former Trustees and Creditors Generally

132

(1)

8 Powers, Duties and Liabilities of Trustees

133

(30)

I Duties of Trustees

133

(10)

A General Fiduciary Duties

133

(1)

B Duty to Act en Bon Pere de Famille

134

(1)

C Duty to Get in and Preserve Trust Property

135

(1)

D Duty Not to Profit from Trusteeship

136

(1)

E General Rule Regarding Unauthorised Profits and Conflicts of Interest

136

(1)

i Express Provision in a Trust Instrument

137

(1)

ii Statutory Authorisation

137

(1)

iii Authorisation by the Court

138

(1)

iv Court Approval of Proposed Course of Action

138

(1)

v Approval of Proposed Compromise between Trustees Who are Part of the Same Group

138

(1)

vi Consent of Beneficiaries

139

(1)

F Disclosure of Interests to Co-trustees

139

(1)

G Duty to Keep Accounts and Records

140

(1)

i Meaning of `Accounts'

140

(1)

ii Maintenance of Records

140

(1)

iii Period for Which Records Must be Kept

141

(1)

H Duty to Give Information

141

(1)

I Duty to Keep Trust Property Separate

141

(1)

J Duty of Co-trustees to Act Together

142

(1)

K Impartiality of Trustees

142

(1)

L Duty on Termination

143

(1)

II Powers of Trustees

143

(9)

A Powers of Trustees in Relation to Property

143

(1)

B Power to Sue and Compromise

143

(1)

C Professional Advice

144

(1)

D Duties to Consult or Obtain Consent

144

(1)

E Delegation by Trustees

144

(1)

F Employment of Professional Persons

145

(1)

i Scope of the Power to Employ Professionals

146

(1)

G General Duties Applicable to Delegation

146

(1)

H Powers of Attorney

146

(2)

I Additional Formalities

148

(1)

J Remuneration and Expenses of Trustees

148

(1)

K Power to Appropriate

149

(1)

L Corporate Trustee May Act by Resolution

149

(1)

M Non-disclosure of Deliberations or Letters of Wishes

150

(1)

N Power to Accumulate Income

150

(1)

O Powers of Maintenance and Advancement

150

(1)

P Power of Appointment

151

(1)

Q Power of Revocation

152

(1)

R Imputed Exercise of Powers

152

(1)

III Other Duties Applicable to the Exercise of Trustee Discretions

152

(1)

IV Letters of Wishes

153

(1)

V Liability for Breach of Trust

153

(7)

A Compensation for Breach of Non-fiduciary Duties

154

(1)

B Reflective Loss

154

(1)

C Power to Relieve Trustees from Personal Liability

155

(1)

D Setting off Profits against Losses

156

(1)

E Liability for Acts and Defaults of Co-trustees

156

(1)

F Breaches by Previous Trustees

157

(1)

G Joint and Several Liability

157

(1)

H Limitation of Liability

157

(1)

I Indemnity

158

(1)

J Meaning of `Gross Negligence'

159

(1)

K Meaning of `Fraud'

159

(1)

VI Duties of Prospective Trustees

160

(2)

A Duties of Prospective Trustees in Relation to Exoneration Provisions

160

(1)

B Does a Prospective Trustee have a Duty to Explain the Terms of the Trust Instrument to the Settlor?

161

(1)

VII Liability of Directors of Corporate Trustees

162

(1)

9 Beneficiaries

163

(21)

I Definition of `Beneficiary'

163

(1)

II Addition and Removal of Beneficiaries

164

(1)

III Requirements for Beneficiaries

164

(1)

IV Disclaimer

165

(1)

V Nature of Beneficiary's Interest

165

(1)

VI Assignment of a Beneficial Interest

166

(1)

VII Protective Trusts and Spendthrift Provisions

166

(1)

VIII Class Interests

167

(1)

IX Consent to Breach of Trust

167

(1)

X Power to make Beneficiaries Indemnify

168

(1)

XI Disclosure of Information to Beneficiaries

168

(8)

A General Principles

168

(1)

B Documents that must Normally be Disclosed

169

(1)

C Documents that do not Normally Need to be Disclosed

170

(1)

D Who is Entitled to the Information?

170

(1)

E Circumstances in which Disclosure May be Refused or Restricted

171

(1)

F Modification of Information Rights

171

(2)

G Statutory Duty to Provide Information

173

(1)

i Pre-18 April 1989 Trusts

174

(1)

H Non-disclosure of Deliberations and Letters of Wishes

174

(1)

i Application to Court for Disclosure

175

(1)

I Regulatory Requirements in Relation to Disclosure

175

(1)

XII Data Protection Law

176

(4)

A General Provisions

176

(1)

B Privacy Notices

176

(2)

C Exemptions from Data Subject Rights

178

(2)

XIII Disclosure to Third Parties

180

(2)

A Disclosure Pursuant to Anti-money Laundering Legislation

180

(1)

B Disclosure to Foreign Authorities

181

(1)

XIV Disclosure by Beneficiaries

182

(2)

10 Protectors

184

(10)

I Introduction

184

(1)

II Powers of Protectors

184

(1)

A Consultation and Consent

184

(1)

III Regulation of Protectors

185

(1)

IV Protector not a Trustee

185

(1)

V Nature of Protector's Powers

185

(2)

A Power to Appoint and Remove Trustees

186

(1)

B Power to Direct Investments

187

(1)

VI Appointment and Removal of Protectors

187

(1)

A Appointment and Removal of Protectors Out of Court

187

(1)

B Appointment and Removal of Protectors by the Court

188

(1)

VII Protector s Indemnity

188

(1)

VIII Remuneration

189

(1)

IX Retirement

189

(1)

X Courts Jurisdiction in Relation to Protectors

190

(1)

XI Exoneration

190

(1)

XII Disclosure of Information

190

(1)

XIII Delivery Up of Documents

191

(1)

XIV Exercise of Powers

192

(1)

XV Liability

192

(1)

XVI Conflicts of Interest

192

(1)

XVII Prescription Period

193

(1)

XVIII Standing to Apply to Court

193

(1)

XIX Drafting Issues

193

(1)

11 Trust Investments

194

(19)

I Trustee's Investment Duties

194

(13)

A Scope of Investment Power

194

(1)

B Trustee's Investment Duties: General Principles

195

(1)

C Duty to Preserve and Enhance the Value of the Trust Property

195

(1)

D The Prudent Person of Business Rule

196

(1)

E Speculative and Hazardous Investments

196

(1)

F The Duty to Act Evenly between Different Classes of Beneficiaries

197

(1)

G The Duty to Consider the Need for Diversification

197

(2)

H Duty to Monitor and Intervene in Underlying Companies

199

(2)

I Anti-Bartlett Clauses

201

(5)

J Errors of Judgment

206

(1)

K Measure of Damages

206

(1)

II Regulatory Issues

207

(1)

A Code of Practice

207

(1)

B Controlled Investment Business

208

(1)

III Delegation of Investment Management

208

(3)

A General Duties

209

(1)

B Appointment of Affiliated Companies as Investment Managers

210

(1)

IV Power to Direct Investments

211

(2)

12 Introduction to Trust Litigation

213

(28)

I The Jurisdiction of the Royal Court

213

(1)

II Applications for Directions

214

(2)

A Standing to Apply to Court for Directions under Section 68

215

(1)

III General Powers of the Court

216

(3)

A Standing to Apply to Court under Section 69

216

(1)

B Types of Orders Available

216

(1)

C Extent of the Court's Jurisdiction under Sections 68 and 69

217

(1)

D Types of Applications under Section 69

218

(1)

IV Application to Distribute Trust Assets in the Context of Anti-money Laundering Issues

219

(1)

V Approval of Trustees Actions

220

(7)

A Category 1: Extent of Trustees' Powers

221

(1)

B Category 2: Blessing Momentous Decisions

221

(1)

i Conflict of Interests

222

(1)

ii Test to be Applied

223

(1)

iii Evidential Burden

224

(1)

iv Test to be Applied on Appeal

225

(1)

v Without Prejudice Privilege

225

(1)

C Category 3: Surrender of Discretion

226

(1)

D Category 4: Approval of Past Actions

227

(1)

VI Beddoe Applications

227

(4)

A The Approach of the Royal Court

228

(2)

B What Costs are Covered by Beddoe Orders?

230

(1)

VII Payment of Costs in Relation to Court Proceedings

231

(4)

A Trustee's Right to Litigation Costs -- Some General Principles

232

(1)

B Security for Costs

232

(1)

C Construction Proceedings -- The Buckton Categories

233

(1)

D Beneficiaries' Costs

234

(1)

E Beneficiary's Right to Costs When Seeking a Ruling on a Question of Construction or Law

235

(1)

VIII Prescription and Limitation Periods

235

(4)

A Actions for Which there is no Prescription or Limitation Period

236

(1)

B Breach of Trust Claims

236

(1)

i Meaning of `Knowledge'

236

(2)

C Suspension -- Minors and Persons under a Legal Disability

238

(1)

D Long Stop

238

(1)

E Actions by Non-beneficiaries

238

(1)

IX Breach of Trust Judgment against Trustee to be Binding on All Beneficiaries

239

(1)

X Alternative Dispute Resolution

239

(2)

13 Attacks on Trusts

241

(16)

I Introduction

241

(1)

II The Sham Doctrine

241

(5)

A Minwalla

242

(1)

B External Evidence

243

(1)

C The Necessary Intention

243

(1)

D Motive Not Relevant

244

(1)

E Reliance on the Sham

244

(1)

F Proper Law Applicable to the Question of Sham

245

(1)

G Consequences of a Finding of Sham

245

(1)

i General

245

(1)

ii Consequences for the Trustees

246

(1)

III Donner et Retenir ne Vaut

246

(3)

A Application under Guernsey Law

246

(1)

B Application to Reserved Powers Trusts: The Rahman Case

247

(1)

C The Esteem Case

248

(1)

IV Variation of Trusts in Foreign Matrimonial Proceedings

249

(3)

A Guernsey Divorces

249

(1)

B Non-Guernsey Divorces

250

(1)

i Powers of the English Family Courts

250

(1)

ii Power to Vary Trusts

251

(1)

iii Judicious Encouragement

251

(1)

iv Exerting Pressure through a Beneficiary

251

(1)

C Should the Trustee Submit to the Jurisdiction of the Foreign Court?

252

(1)

D Exclusive Jurisdiction Clause

253

(1)

E Information Gathering

254

(3)

i Position under Foreign Matrimonial Law

254

(1)

ii Disclosure on Grounds of Concealment

254

(1)

iii Letters of Request

255

(1)

iv Minwalla

256

(1)

14 Variation of Trusts

257

(13)

I Introduction

257

(1)

II Variation under the Express Terms of the Trust

257

(1)

III Variation by the Beneficiaries

258

(1)

IV Variation by the Court

259

(11)

A The Courts Inherent Jurisdiction

259

(1)

B The Statutory Jurisdiction

259

(1)

C Meaning of `Arrangement'

260

(1)

D Resettlements

261

(1)

E Limits of the Jurisdiction

262

(1)

i Human Rights Law

262

(1)

F Minor or Person under a Legal Disability

263

(1)

i Minors

263

(1)

ii Adult Beneficiaries Who Lack Capacity

263

(1)

G Unborn Persons

263

(1)

H Persons Who May Become Entitled to an Interest

264

(1)

I Objects of Powers under Protective Trusts

264

(1)

J Other Persons

265

(1)

K Requirement for Benefit

265

(1)

i Meaning of `Benefit'

266

(1)

ii Variations for Tax Purposes

267

(1)

iii Power to Add Beneficiaries

267

(1)

L Effect of Order

268

(1)

M Variation of Administrative Provisions

269

(1)

N Exclusion of Trusts Created by Order in Council

269

(1)

15 Remedial Applications to Court

270

(14)

I Introduction

270

(1)

II General Principles Applicable to Rectification and Rescission

270

(1)

III Rectification on the Ground of Mistake

271

(5)

A General Principles

271

(1)

B Tax

272

(2)

i Negligent Advice

274

(1)

C Costs

274

(1)

D Supplemental and Related Documents

275

(1)

E Standard of Proof

275

(1)

IV Rescission on the Ground of Mistake

276

(3)

A General Principles

277

(1)

B Unconscionability

277

(1)

C Tax

278

(1)

D The Customary Law Doctrine of Erreur

279

(1)

V The Rule in Hastings-Bass

279

(5)

A Background

279

(1)

B Pitt v Holt

280

(1)

C The Rule does not have a Positive Counterpart

281

(1)

D Breach of Fiduciary Duty

281

(1)

E Causal Connection

282

(1)

F Failure to Consider Tax Implications

282

(1)

G Factors Relevant to the Exercise of Court's Discretion

282

(2)

16 Regulation of Fiduciaries

284

(7)

I Background

284

(1)

II The Guernsey Financial Services Commission

285

(1)

III The Regulatory Regime for Professional Fiduciaries

285

(2)

A Regulated Activities

285

(1)

B Exemptions

286

(1)

IV Principal Offence

287

(1)

A Meaning of `By Way of Business'

287

(1)

V Private Trust Companies

287

(1)

VI Types of Licences

288

(1)

A Relevant Persons

288

(1)

B The Minimum Criteria for Licensing

289

(1)

VII Other Powers under the Fiduciaries Law 2000

289

(1)

VIII Licensees' Obligations

290

(1)

17 The Public Trustee

291

(7)

I The Office of the Public Trustee

291

(1)

II Trusts in Respect of which the Public Trustee May Act

292

(1)

III The Functions of the Public Trustee

292

(1)

IV Regulation

293

(1)

V Appointment of the Public Trustee as Trustee

293

(1)

VI Supplementary Powers and Provisions

294

(1)

VII Appeals against Decisions of the Public Trustee

295

(1)

VIII Confidentiality

295

(1)

IX Limitation of Liability

296

(1)

X Public Trustee to Act Alone in Most Cases

296

(1)

XI Delegation

297

(1)

XII Remuneration

297

(1)

Appendix: Trusts (Guernsey) Law, 2007

298

(41)

Index

339

Tony Pursall is a Partner at Mourant Ozannes, London. Matthew Guthrie is a Partner at Mourant Ozannes, Guernsey.

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Trusts and trustees - Guernsey

El. knyga: Guernsey Trust Law

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