‘Can a Trust Be a “Person”? Lessons from the New Zealand Supreme Court for Offshore Trust Practitioners’

On 13 May 2026, the Supreme Court of New Zealand granted leave to appeal in RH & JY Trust v WorkSafe New Zealand, and considered whether a trust and/or the trustees of a trust acting collectively constitutes a ‘person’ for statutory purposes. Although the case arises under New Zealand’s Health and Safety at Work Act 2015, the underlying question, whether a trust can bear obligations and liabilities as if it were a distinct legal entity, raises interesting questions about the nature of trusts and trustee liability that are likely to resonate across common law jurisdictions … (more)

[Esmond Brown and Harriet Green, Harneys, 4 Jun 2026]

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