根西島皇家法院批准了一位信託保護人的請求，將位於根西島的受託人替換為位於英國的受託人，以便信託能夠承擔英國的稅收義務，即使將信託移至英國會更快地耗盡資產。成年受益人認為，他們有道德義務在其居住地英格蘭納稅。他們認為，將信託移至英國將有助於他們維持更好的個人和商業關係。


GUERNSEY: Court agrees to bring trust onshore for ethical reasons

The Guernsey Royal Court has allowed a trust protector's request to replace Guernsey-based trustees with UK-based trustees so that the trusts would be liable to UK taxation, even though onshoring it would deplete the assets more quickly. The adult beneficiaries considered they had a moral duty to pay taxes in England, where they reside. They argued that onshoring the trust would help them maintain better personal and business relationships.

Mourant