Abstract
Abstract Jersey foundations were introduced into law through the Foundations (Jersey) Law 2009. Although there are numerous variations of ‘foundations’ in jurisdictions across the world, a Jersey foundation, as a hybrid between a company and a trust, is unique to Jersey law, though it does have some strong similarities to a Guernsey foundation. This article reviews the key features of a Jersey foundation as a wealth planning vehicle, details the most common uses (as seen by the authors) and how case law has shaped Jersey foundations, and considers alternative structures available.
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