Trust Essentials: April 2026

Maintaining a leading position as a trust jurisdiction requires constant evolution. Legislative updates, judicial clarification and the practical application of the law through effective drafting and communication with key stakeholders all play a role in ensuring trust structures remain clear, robust and fit for purpose.

Protectors increasingly play an important role in trust structures, overseeing how a trustee exercises its powers. The Privy Council decision in A & Others v C & Others [2026] UKPC 11 (also known as Re the X Trusts) has clarified the so called "wider application" of protectors' consent powers absent any express provisions to the contrary in the trust instrument.

Whilst this decision is not directly binding in Jersey, Guernsey or Cayman the judgment on appeal from Bermuda will nonetheless be highly persuasive in these jurisdictions.

In this edition, we consider the judgment itself as well as the practical implications which arise from the judgment to include the fundamental importance of clear drafting in the trust instrument when describing the desired role of the protector.

Clarity is also at the centre of the Trusts (Jersey) Amendment Law 2026. Intended to modernise previous legislation and maintain the Island’s competitiveness, trustees, beneficiaries and lenders will all benefit from greater certainty when borrowing against trust assets, clarity around the scope of the rule in Saunders v Vautier and clearer guidance on trustee resignation, amongst other amendments.

We also explore the continued evolution of STAR trusts in the Cayman Islands and other key Trust Essentials.

If you would like to discuss any of the topics covered, please contact your usual Ogier adviser or any member of our team.

X marks the spot: the evolving role of trust protectors

A protector plays an important role in a trust structure, overseeing how a trustee exercises its powers. But how far-reaching should their powers be? Ogier's Private Wealth experts in our Trusts Advisory Group discuss case law developments in Jersey and Bermuda, and whether a protector's consent function should be viewed widely or narrowly. Read our lead article by Richard Laignel.

The Trusts (Jersey) Amendment Law 2026: a welcome update for trustees, beneficiaries and secured creditors

The legislation is set to bring greater clarity and certainty for trustees, beneficiaries and lenders in an ever evolving and increasingly competitive international market. Our team dissect these changes and what their impact will be in this briefing.

Succession planning in the British Virgin Islands

Anyone holding assets in the British Virgin Islands, such as company shares or investments, should consider preparing a will or undertaking broader succession planning for those assets. In this briefing, our team sets out the options available to protect your BVI assets and support succession planning across generations.

Varying Guernsey trust instruments: a case study

Under Guernsey law, not all trusts must be declared in writing, but when constituting a trust for a trust instrument, the terms of how the trust will be administered should be agreed between the trustees and the settlor. There will be times, however, when the terms are no longer as suitable, appropriate or modern as they could be. This briefing walks through a case study in tax efficiency and modernisation.

STARs align: 30 years of Cayman STAR Trusts

As we approach the 30th anniversary of STAR Trusts in the Cayman Islands, Ogier's Dispute Resolution experts look at the developments and clarifications around these structures over time.

VISTA Trusts: a flexible solution unique to the BVI

Challenges faced in the administration and succession of shares in British Virgin Islands companies within traditional trust structures prompted the introduction of VISTA Trusts in 2004. They established a regime designed for holding shares in BVI companies. Our team explain the different ways VISTA Trusts can be used, from succession planning to holding high-risk assets.

Clarifying the protector's role: key takeaways from the Privy Council's 2026 judgment 

The Judicial Committee of the Privy Council has confirmed that protectors who are required to consent to trustee decisions must exercise an independent fiduciary discretion – known as the "wider role". This briefing outlines how the JCPC came to its decision and the impact it will have on trusts in other jurisdictions.

Pilatus Limited v RBC Trustees Limited: a case of corporate structures, trust assets and gross negligence

The recent decision handed down by the Guernsey Court of Appeal provides a significant re-affirmation of the obligations imposed on trustees when handling complex trust assets - both in their setup and in their ongoing management. Read this briefing to find out more.

Trusts Law update: greater clarification for lenders in Jersey

Jersey, with its modern and comprehensive statutory framework, is a well-established jurisdiction for trust structures and is widely used in real estate transactions through JPUTs. The Trusts (Jersey) Amendment Law 2026 provides clearer protection for lenders to Jersey trusts, including JPUTs. This briefing shares why clarity was needed.

Exemption from registration under the Security Interests (Jersey) Law 2012

When the Security Interests (Jersey) Law 2012 was introduced, there were concerns that trust details would be publicly disclosed on the SIR. The Security Interests (Registration and Miscellaneous Provisions) (Jersey) Order 2013 created an exemption and addressed those concerns. This briefing outlines the parameters.

Matt Guthrie recognised in eprivateclient’s Most Influential ranking

Ogier’s global head of Private Wealth, Matt Guthrie, has once again been named in eprivateclient’s Most Influential list. Find out what ranks him as a "key player" in the UK and global private client sector.

Ogier achieves highest number of lawyers listed in 2026 Private Client Global Elite Directory

Ogier's presence has grown in the latest Private Client Global Elite Directory, the peer-selected directory of the world's most highly regarded private client lawyers and trust and estate litigators. This announcement shares which lawyers retained their listing and new joiners for 2026.