In re Abubaker Mohammed Megerisi and Protec Trust Management - Reasons for Decision

Whether the Cayman Islands had jurisdiction to rectify the trust after change of proper law under ss.89–90 of the Trusts Law; whether the omission of the trust corpus (the large GHL loan interests) resulted from a mistake satisfying the rectification test; whether convincing proof existed of the Settlor’s true intention at execution; whether delay raised any laches‑based bar; whether rectification was appropriate notwithstanding tax consequences; whether any alternative remedy existed or rectification was the only practical route to avoid inheritance‑tax exposure