開曼群島大法院將一名受託人列入「在法院受理」類別，但尚未解除受託人職務。該受託人因與受益人關係破裂而想辭職，但又沒有合適的繼任者接任。該受託人拒絕向受益人分配本應用於履行其未償付境內稅款的資金，並已向法院申請指示管理一個開曼群島信託，等待其根據《信託法》第48條的解除和替換。 （O型信託案，2025 CIGC FSD 56）


CAYMAN ISLANDS: Court judgment creates new trustee status of 'held before court'

The Grand Court of the Cayman Islands has placed a trustee in the category of 'held before the court' without being discharged, where the trustee wanted to resign because of a breakdown in relations with the beneficiary but had no replacement ready to take charge. The trustee had applied to the court for directions to manage a Cayman Islands trust pending its discharge and replacement pursuant to s.48 of the Trusts Act, after refusing to distribute to the beneficiary funds that should properly be applied to meet her outstanding onshore tax obligations (In the matter of the O Trust, 2025 CIGC FSD 56).

Sources:
Mourant