Trust Essentials: December 2025

This year has highlighted a clear theme across our trust jurisdictions. The courts are looking closely at how trustees make decisions and how clearly those decisions are evidenced.

Recent cases in Jersey and Guernsey show that issues such as rectification and gross negligence are being tested against a more defined standard, which places an even stronger emphasis on clarity of intention and disciplined governance.

These developments sit alongside broader shifts in the advisory landscape, including the way next generation wealth owners approach succession planning, the growing use of Private Investment Funds and employee incentive structures, and the practical considerations that shape cross border estate planning. 

Together, they offer useful guidance for trustees and intermediaries as we look towards 2026.

We hope you enjoy this edition of Trust Essentials. If you would like to discuss any of the topics covered, please contact your usual Ogier adviser or any member our team.

Meet Ogier's Trusts Advisory Group.

The evolution of gross negligence in Guernsey trust litigation

Gross negligence has become a defining issue in modern trust litigation, particularly in Guernsey where the courts have sharpened the limits of trustee protection. In this article, explore how recent decisions have clarified the threshold and why precise pleading now plays a crucial role in contentious trust disputes. Read our lead article about the evolution of gross negligence in trust disputes in Guernsey.

Rectifying the record in Jersey: lessons from Re the C Trust [2025]

Rectification remains a significant equitable tool in Jersey trust law, allowing the Court to correct documents that do not reflect the parties' true intentions. In this article, explore how the test is applied and what the recent decision in Re the C Trust means for trustees and advisers. Read more about rectification and the Royal Court's ability to correct trust instruments.

How cross border rules shape estate planning in the Crown Dependencies

As cross-border families become more common, practitioners must navigate complex and sometimes conflicting legal systems, succession rules and tax obligations. This article explores key considerations for effective multi-jurisdictional estate planning and how to integrate trusts, wills and LPAs across borders. Find out more about cross-border estate planning.

Everything you need to know about succession planning in the Cayman Islands

Anyone holding assets in the Cayman Islands should consider how they will pass on death and whether a local will or wider succession plan is needed. This article looks at options available to safeguard Cayman assets, streamline estate administration and support multi-generational planning. Find out more about succession planning in the Cayman Islands.

From startup to legacy: how the new generation of private clients can preserve and grow wealth

As first-generation wealth grows at unprecedented speed, entrepreneurs face new challenges in preserving and structuring their success for the long term. In this article, we explore how early planning, trusted advisers and the right structures can turn rapid wealth creation into a resilient legacy. Read more about wealth preservation and long-term growth..

Ogier celebrates triple gold at Citywealth Future Leaders Awards 2025

Including the Best Employer: Career Progression award, recognising both the firm’s culture of professional growth and the exceptional achievements of its rising stars. Find out more about Ogier's Citywealth Future Leaders Awards achievements.

Anthony Partridge on two years of progress with STEP Cayman

Leadership is best measured by impact, and Anthony Partridge’s tenure as Chair of STEP Cayman shows how much progress can be achieved in just two years. In this article, he reflects on the initiatives, collaborations and legislative developments that shaped his term and strengthened STEP Cayman’s influence locally and internationally. Read our Q&A with Anthony.

Have your say? Access to beneficial ownership information

Jersey has reopened its consultation on ‘legitimate interest’ access to the beneficial ownership register. This is a key moment for industry to comment on how transparency, privacy and practical implementation should be balanced. The consultation closes on 30 January 2026. Share your thoughts on the proposals to extend access to the central register of beneficial ownership.

Guernsey Family PIFs: expanding HNW opportunities

Guernsey’s new “limited” licence route allows fiduciaries to act as designated administrators of Family PIFs without obtaining a full POI licence. This development creates fresh opportunities for trust companies and family offices, expanding services for high net worth families while keeping the regime streamlined and cost effective. Learn more about the changes to the Private Investment Fund regime..

Employee Benefit Trusts: unlocking workforce potential

Jersey’s long-established EBT regime continues to offer businesses a flexible and effective way to reward, motivate and retain employees. This article explores how EBTs work, why they remain a trusted choice for global employers and how the right structure can support long-term engagement. Read more about Employee Benefit Trusts and their benefits.