wills and trusts law reports index - legalease index of statutes etc.pdf · thomas v kent [2007]...

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Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties

Wills and Trusts Law Reports Index

(January 2000 – December 2013)

Part 1 Statutes, Statutory Instruments, Directives, Conventions and Treaties Considered

1. United Kingdom Statutes 2. United Kingdom Statutory Instruments 3. Europen Conventions and Directives and International Treaties 4. International Statutes and Rules

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1 United Kingdom Statutes

A Access to Justice Act 1999

s.11 Rowe v Clarke (Costs) [2007] 373 s.55 Re C [2009] 55

Accessories and Abettors Act 1861 s.8 Bowman v Fels [2005] 483 CA

Accumulation Act 1800 (The Thellusson Act) Retirement Care Group Ltd v HMRCC [2008] 913

Act of 1799 (39 Geo III, c13) s.10 R (on the application of Davies) v HMRC [2012] 217 Administration of Estates Act 1925

s.1 Green v Gaul [2006] 1391 CA s.9 Nolan v Nolan [2004] 1261 (VCA) (Aus)

Re Loftus, Green v Gaul [2005] 1327 Ch Haji-Ioannou v Frangos [2009] 1747 Gudavadze v Kay [2012] 1753

s.21 Frear v Frear [2009] 221 s.25 Re Clough-Taylor, Coutts v Banks [2003] 15

CI v NS [2004] 1113 s.27 Gray v Richards Butler [2001] 625

Cobden-Ramsay v Sutton [2009] 1303 s.28 Nolan v Nolan [2004] 1261 (VCA) (Aus) s.32 Tasarruf Mevduarti Sigorta Fonu v Merrill Lynch Bank &

Trust Cayman [2011] 1249 (PC) s.33 Nolan v Nolan [2004] 1261 (VCA) (Aus)

Green v Gaul [2006] 1391 CA

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Re Bernstein v Jacobson [2010] 559 s.34 RSPCA v Sharp [2010] 839 s.35 Re Ross, Ross v Perrin-Hughes [2005] 193 s.36 Jemma Trust Company Ltd v Kippax Beaumont Lewis

[2005] 683 Thompson v Bee [2010] 357

s.37 Gray v Richards Butler [2001] 625 s.41 Hughes v Bourne [2012] 1333 s.44 Re Loftus, Green v Gaul [2005] 1327 Ch s.46 Re DWS, TWGS v JMG [2001] 445

Re S [2006] 1461 Re Bernstein & anr v Jacobson [2010] 559 Gregg v Pigott [2012] 953

s.47 Re DWS, TWGS v JMG [2001] 445 Green v Gaul [2006] 1391 CA Re S [2006] 1461

Re Bernstein v Jacobson [2010] 559 Morley-Clarke v Brooks [2011] 297 Wright v Gater [2012] 549 Gregg v Pigott [2012] 953

s.50 Gregg v Pigott [2012] 953 Re Goodman (deceased) [2013] 1181 s.55 Scarfe v Matthews [2012] 1579 Schedule 1 Creasey v Sole [2013] 931 Administration of Estates Act 1971

s.9 Re Clough-Taylor, Coutts v Banks [2003] 15 s.11 Segbedzi v Segbedzi [2002] 83

Administration of Justice Act 1925 s.34 RSPCA v Sharp [2011] 311 Administration of Justice Act 1960

s.12 Independent News and Media & ors v A [2010] 55 Administration of Justice Act 1969

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s.12 Daraydan Holdings Ltd v Solland International Ltd [2004] 815

Administration of Justice Act 1982 Thomas v Kent [2007]177 s.17 Sherrington v Sherrington [2005] 587 s.18 Court v Despallieres [2010] 437 s.20 Re Bell, Bell v Georgiou [2002] 1105

Chittock v Stevens [2000] 643 Re Barton, Tod v Barton [2002] 471

In re Grattan [2001] 1305 Lamothe v Lamothe [2006] 1433 Goodman v Goodman [2006] 1807 Hobart v Hobart [2007] 1213 Esson v Esson [2010] 187

Re Martin, Clarke v Brothwood [2007] 229 Re Munday, Wong v Wong [2003] 1161

Price v Craig [2006] 1873 Pengelly v Pengelly [2007] WTLR 1619 Sprackling v Sprackling [2009] 897 Littlewood v Wilkinson Woodward [2009] 1189 Parkinson v Fawdon [2010] 79 RSPCA v Sharp [2011] 311 Marley v Rawlings [2011] 595 Boswell v Lawson [2011] 931 Re Ryan, Gerling v Gerling [2011] 1029 Lines v Porter [2012] 629 Marley v Rawlings [2012] 639 CA Kell v Jones [2013] 507 Paynter v Hinch [2013] 529 Joshi v Mahida [2013] 859 Rainbird v Smith [2013] 1609

s.21 Re Broadbent’s Will, ICRF v Bradley [2001] 967 In re Chambers, Watson v NCH [2001] 1375

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Re Barton, Tod v Barton [2002] 471 Ling v Ling [2002] 553 Re Owen, Hodgson v Clare [2002] 619 Solem v Guyster [2002] 1517 Pennington v Waine [2003] 1011 Re Ross, Ross v Perrin-Hughes [2005] 193 Judge v HMRC [2005] 1311 Lamothe v Lamothe [2006] 1433 Baynes v Hedger [2008] 1719 Esson v Esson [2010] 187 Perdoni v Curati [2012] 506 Ch D Marley v Rawlings [2012] 639 CA Scarfe v Matthews [2012] 1579 Spurling v Broadhurst [2012] 1813 Kell v Jones [2013] 507 Creasey v Sole [2013] 931 Rainbird v Smith [2013] 1609

Administration of Justice Act 1985 s.41 Re Schmidt [2004] 887

Re Loftus, Green v Gaul [2005] 1327 Ch s.48 Re Frost (deceased) [2013] 673 s.49 Gudavadze v Kay [2012] 1753 s.50 Green v Gaul [2006] 1391 CA

The Thomas and Agnes Carvel Foundation v Carvel [2007] 1297

Dellar v Zivy [2008] 17 Re Steel (dec'd), Angus v Emmott [2010] 531 Alkin v Raymond [2010] 1117 Dobson v Heyman {2010] 1153 Kershaw v Micklethwaite [2011] 413 Zurich Professional Ltd v Brown [2011] 531 Burgess v Hawes [2012] 423

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Khan v Crossland [2012] 841 Re Goodman (deceased) [2013] 1181 s.56 Re Goodman (deceased) [2013] 1181 Administration of Justice Act 1992 Administration of Justice (Scotland) Act 1985

s.8 Hughes v Lloyd [2008] 473 Adoption Act 1950

s.13 Re Upton, Upton v National Westminster Bank Plc [2004] 1339

Schedule 5 para 4 Gregg v Pigott [2012] 953 Adoption Axt 1958


Adoption Act 1976 Gregg v Pigott [2012] 953 s.6 Re S [2006] 1461 s.39 Re S [2006] 1461

Adoption of Children Act 1926 s.5 Re Upton, Upton v National Westminster Bank Plc [2004]

1339 Gregg v Pigott [2012] 953

Adoption of Children Act 1939 s.16 Re Upton, Upton v National Westminster Bank Plc [2004]

1339 Adoption of Children Act 1949


Adoption and Children Act 2002 s.1 Re M, ITW v Z [2009] 1791 Re G (TJ) [2011] 231

Charity Comm v Catholic Care (Diocese of Leeds) [2012] 1303 Re JDS, Smythe v JDS [2012] 475

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Adults with Incapacity (Scotland) Act 2000 HMRCC v Cairns [2009] 793 Agriculture Act 1986

Part 4 Shirt v Shirt [2013] 317 Schedule 1, Paragraph 1(1) Ward v Brunt [2000] 731 Schedule 1, Paragraph 5(3) Ward v Brunt [2000] 731 Schedule 1, Paragraph 11 Ward v Brunt [2000] 731

Agricultural Holdings Act 1948 s.1 Re Rochelle, Padgham v Rochelle [2002] 1483 s.2 Re Rochelle, Padgham v Rochelle [2002] 1483 s.26 Uglow v Uglow [2004] 1183

Agricultural Holdings Act 1984 Shirley v Crabtree [2008] 133 Agricultural Holdings Act 1986 Arnander v HMRCC [2007] 51 Atkinson & anr v HMRCC [2010] 745 Hopper v Hopper [2009] 805 HMRC v Atkinson [2012] 197

s.2 Creasey v Sole [2013] 931 s.4 Creasey v Sole [2013] 931 s.26 Uglow v Uglow [2004] 1183 (CA) s.36 Shirley v Crabtree [2008] 133 s.39 Shirley v Crabtree [2008] 133 s.41 Shirley v Crabtree [2008] 133 s.42 Shirley v Crabtree [2008] 133 s.49 Shirley v Crabtree [2008] 133 s.50 Shirley v Crabtree [2008] 133 s.51 Shirley v Crabtree [2008] 133 s.53 Shirley v Crabtree [2008] 133 s.57 Shirley v Crabtree [2008] 133 s.96 Dixon v IRC [2002] 175 Sch 6 para 3 Shirley v Crabtree [2008] 133 Sch 6 para 4 Shirley v Crabtree [2008] 133

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Agricultural Tenancies Act 1995 s.1 Re Rochelle, Padgham v Rochelle [2002] 1483 s.2 Re Rochelle, Padgham v Rochelle [2002] 1483

Agricultural Wages Act 1948 s.17 Dixon v IRC [2002] 175

Alexandra Palace Act 1985 R (O’Callaghan) v Charity Commission [2008] 117 Alexandra Park and Palace (Public Purposes) Act 1900

s.17 Bath & NE Somerset Council v Attorney-General [2002] 1257 s.26 Bath & NE Somerset Council v Attorney-General [2002] 1257

Animal Welfare Act 2006 Hanchett –Stamford v A.G. [2009] 101 Anti-Terrorism, Crime and Security Act 2001

s 23 Burden v UK [2008] 1129 (Grand Chamber) Arbitration Act 1996 s.57 Joshi v Mahida [2013] 859 Audit Commission Act 1998

s.18 Westminster City Council v Porter [2003] 135

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B Banking (Special Provisions) Act 2008 s.2 Re Kaupthing Singer & Friedlander Ltd [2011] 79 s.6 Re Kaupthing Singer & Friedlander Ltd [2011] 79 s.12 Re Kaupthing Singer & Friedlander Ltd [2011] 79 Schedule 2 Re Kaupthing Singer & Friedlander Ltd [2011] 79 Bankrupt Laws Act 1822

s.3 Tasarruf Mevduarti Sigorta Fonu v Merrill Lynch Bank & Trust Cayman [2011] 1249 (PC)

Bankruptcy Act 1825 s.77 Tasaruff Mevduati Sigorta Fonu v Merill Lynch Bank and

Trust Co Cayman [2011] 1083 Tasarruf Mevduarti Sigorta Fonu v Merrill Lynch Bank &

Trust Cayman [2011] 1249 (PC) s.100 Tasarruf Mevduarti Sigorta Fonu v Merrill Lynch Bank &

Trust Cayman [2011] 1249 (PC) Bankruptcy Act 1869


s.49 Re Woodland-Ferrari [2002] 1539 s.30 Re Woodland-Ferrari [2002] 1539

Bankruptcy Act 1883 s.28 Re Woodland-Ferrari [2002] 1539 s.44 Tasaruff Mevduati Sigorta Fonu v Merill Lynch Bank and

Trust Co Cayman [2011] 1083 Tasarruf Mevduarti Sigorta Fonu v Merrill Lynch Bank & Trust Cayman [2011] 1249 (PC)

s.47 Haines v Hill [2008] 447 Bankruptcy Act 1914 French v Barcham [2008] 1813

s.26 Re Woodland-Ferrari [2002] 1539

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s.42 Haines v Hill [2008] 447 Tasarruf Mevduarti Sigorta Fonu v Merrill Lynch Bank &

Trust Cayman [2011] 1249 (PC) s.44 Macdonald v Dextra Accessories [2003] 675 (Ch) s.167 Mills v HSBC Trustee (CI) Ltd [2010] 235

Bankruptcy (Scotland) Act 1985 s.31 Re Lehman Brothers Intl (Europe) [2012] 1355 Bill of Rights 1689 A-G v Trustees of the British Museum [2005] 781 Joshi v Mahida [2013] 859 Bodies Corporate (Joint Tenancy) Act 1899 Jasmine Trustees v Wells & Hind [2007] 489 British Library Act 1972

s.2 A-G v Trustees of the British Museum [2005] 781 British Museum Act 1753

s.9 A-G v Trustees of the British Museum [2005] 781 s.14 A-G v Trustees of the British Museum [2005] 781

British Museum Act 1963 s.1 A-G v Trustees of the British Museum [2005] 781 s.2 A-G v Trustees of the British Museum [2005] 781 s.3 A-G v Trustees of the British Museum [2005] 781 s.5 A-G v Trustees of the British Museum [2005] 781 s.9 A-G v Trustees of the British Museum [2005] 781

British Nationality Act 1981 Mark v Mark [2005] 1223 Burial Act 1857

s.25 Re Mangotsfield Cemetery [2005] 1381

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C Capital Allowances Act 1990

s.133 Dixon v IRC [2002] 175 s.35 Holland v IRC [2003] 207

Capital Gains Tax Act 1979 s.27 Jerome v Kelly [2002]1041

Jerome v Kelly [2004] 681 (HL) s.46 Jerome v Kelly [2002]1041

Jerome v Kelly [2004] 681 (HL) s.52 Jasmine Trustees v Wells & Hind [2007] 489

Jerome v Kelly [2004] 681 (HL) s.58 Jerome v Kelly [2004] 681 (HL) s.77 Burton v HMRCC [2009] 1499 s.152 Erdal v HMRCC [2011] 1761

Caravan Sites and Control of Development Act 1990 George v IRC [2004] 75 Care Standards Act 2000 Re E [2011] 203 Cemeteries Clauses Act 1847

ss.40-51 Re Mangotsfield Cemetery [2005] 1381 Chancery Procedure Act 1852 s.44 Millburn-Snell v Evans [2011] 1213 Charging Orders Act 1979

s.1 White v Williamson; Abrahams v Williams [2011] 899 s.2 Skyparks Group plc v Marks [2001] 607

White v Williamson; Abrahams v Williams [2011] 899 s.3 Hughmans Solicitors v Central Stream Services [2012] 1559 Hughmans Solicitors v Central Stream Services [2013] 239CA

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Charitable Trusts Act 1853 s.6 Perkins v Women’s Total Abstinence Educational Union Ltd

[2004] 133 s.62 Perkins v Women’s Total Abstinence Educational Union Ltd

[2004] 133 Charitable Trusts Amendment Act 1855

s.1 Perkins v Women’s Total Abstinence Educational Union Ltd [2004] 133



Charitable Trusts Act 1957 Re OPC Managed Rehab Ltd, Levin & anry v Ikiua & anr [2010] 469 Charitable Trusts (Validation) Act 1954

s.1 Cawdron v Merchant Taylors's School [2010] 775 Ulrich v Treasury Solicitor [2005] 385 Cuppage v Lawson [2011] 975

Phillipe v Cameron [2012] 1275

s.2 Ulrich v Treasury Solicitor [2005] 385 Phillipe v Cameron [2012] 1275

Charitable Uses Act 1601 Preamble Christian Brothers of Western Australia Inc’s Trustees v

Attorney-General of Western Australia [2007] 1375 Hanchett –Stamford v A.G. [2009] 101 The Independent Schools Council v Charity Comm. [2012] 41 A-G v Charity Commission [2012] 977 Helena Partnership v HMRC [2012] 1519

Charities Act 1960

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Charities Act 1992 s.32 Perkins v Women’s Total Abstinence Educational Union Ltd

[2004] 133 s.33 Perkins v Women’s Total Abstinence Educational Union Ltd

[2004] 133 Charities Act 1993

s.2 Re English PEN [2008] 1799 s.3 Re Church of Scientology (E&W) [2005] 1151

Re AITC Foundation [2005] 1265 Re Crawley Green Model Railway Society [2006] 1381

Re CYLCH [2006] 1387 Re The Wolf Trust [2006] 1467 Re Living in Radiance [2007] 685

Re Odstock Private Care Ltd [2008] 675 Re English PEN [2008] 1799 Helena Partnership v HMRC [2012] 1519

s.4 The Independent Schools Council v Charity Comm. [2012] 41 Helena Partnership v HMRC [2012] 1519 s.8 Phillips v RSPB [2012] 891 s.13 White v Williams [2010] 1089 Re the Sir Edward Heath charitable trust [2012] 1469 s.14B White v Williams [2010] 1089 s.15 A-G v Trustees of the British Museum [2005] 781 s.16 Seray-Wurie v Charity Commission [2008] 535 s.17 A-G v Trustees of the British Museum [2005] 781 s.18 White v Williams [2010] 1083

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s.26 Seray-Wurie v Charity Commission [2008] 535 White v Williamson; Abrahams v Williams [2011] 899

s.27 A-G v Trustees of the British Museum [2005] 781 s.29 Cawdron v Merchant Taylors's School [2010] 775 s.33 Seray-Wurie v Charity Commission [2008] 535 Rai v Charity Commissioners [2012] 1053 Khaira v Shergill [2012] 1795 s.36 Bayoumi v Women’s Total Abstinence Educational Union Ltd

[2003] 317 Perkins v Women’s Total Abstinence Educational Union Ltd

[2004] 133 Re Shree Vishwakarma Association of the UK [2007] 829

R (O’Callaghan) v Charity Commission [2008] 117 s.37 Bayoumi v Women’s Total Abstinence Educational Union Ltd

[2003] 317 Perkins v Women’s Total Abstinence Educational Union Ltd

[2004] 133 s.38 White v Williams [2010] 1083 s.39 White v Williams [2010] 1083

s.63 White v Williams; Abrahams v Williams [2011] 899 s.64 Charity Commission v Catholic Care(Leeds) [2012] 1303 s.65 Perkins v Women’s Total Abstinence Educational Union Ltd

[2004] 133 s.75 Re Longman deceased [2012] 1421 s.96 Re Carapiet’s Trusts, Manoogian v Sonsino [2002] 989 s.97 Re Carapiet’s Trusts, Manoogian v Sonsino [2002] 989

Seray-Wurie v Charity Commission [2008] 535 Perkins v Women’s Total Abstinence Educational Union Ltd

[2004] 133 Schedule 1D The Independent Schools Council v Charity Comm. [2012] 41 Schedule 5 Re Shree Vishwakarma Association of the UK [2007] 829

Charities Act 2006 Simpson v HMRCC [2009] 499

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Cuppage v Lawson [2011] 975 s.1 The Independent Schools Council v Charity Comm. [2012] 41 A-G v Charity Commission [2012] 977 s.2 Re English PEN [2008] 1799

Hanchett –Stamford v A.G. [2009] 101 Kings v Bultitude [2010] 1571 The Independent Schools Council v Charity Comm. [2012] 41 A-G v Charity Commission [2012] 977 Charity Commission v Catholic Care(Leeds) [2012] 1303

s.3 Re English PEN [2008] 1799 Kings v Bultitude [2010] 1571 The Independent Schools Council v Charity Comm. [2012] 41 A-G v Charity Commission [2012] 977 s.4 The Independent Schools Council v Charity Comm. [2012] 41 A-G v Charity Commission [2012] 977 s.78 The Independent Schools Council v Charity Comm. [2012] 41 Charities Act 2011 s.115 Rai v Charity Commissioners [2012] 1053 s.311 Re Longman deceased [2012] 1421 Charities (Northern Ireland) Act 1964

s.24 Ulrich v Treasury Solicitor [2005] 385 Children Act 1989

s.1 Re M, ITW v Z [2009] 1791 Re G (TJ) [2011] 231

Re JDS, Smythe v JDS [2012] 475 s.100 DL v A Local Authority [2012] 1713

Church Buildings Act 1818

s.16 Fraser v Canterbury Diocesan Board of Finance [2003] 1125 (Ch)


s.30 Fraser v Canterbury Diocesan Board of Finance [2003] 1125

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(Ch) Civil Evidence Act 1968 Jeffrey v Gretton [2011] 809 s.9 Re Wilson deceased [2013] 899 Civil Evidence Act 1972 s.3 SM v HM [2012] 281 Civil Evidence Act 1995 Singla v Brown [2009] 165

Bye v Colvin-Scott [2010] 1 Lim v Thompson [2010] 661

Winsper v Perrett s.11 Law Society v Isaac & Isaac Holdings Ltd [2011] 425 Civil Liability (Contribution) Act 1978

s.1 Dubai Aluminium v Salaam [2003] 163 Charter Plc v City Index Ltd [2006] 1705 City Index Ltd v Gawler [2008] 1773

Niru Battery Manufactoring Co v Milestone Trading Ltd [2004] 377

s.2 Dubai Aluminium v Salaam [2003] 163 Charter Plc v City Index Ltd [2006] 1705 City Index Ltd v Gawler [2008] 1773

s.6 Charter Plc v City Index Ltd [2006] 1705 City Index Ltd v Gawler [2008] 1773 Civil Jurisdiction and Judgements Act 1982

s.3 Gomez v Gomez-Manche Vives [2008] 621(HC) s.39 Chellaram v Chellaram [2002] 675 s.41 Chellaram v Chellaram [2002] 675 s.42 Chellaram v Chellaram [2002] 675

Civil Partnership Act 2004 Avis v Turner [2007] 1521 Burden v UK [2007] 607 (4th)

Burden v UK [2008] 1129 (Grand Chamber) s.1 Baynes v Hedger [2008] 1719 s.2 Baynes v Hedger [2008] 1719 s.8 Baynes v Hedger [2008] 1719

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s.10 Baynes v Hedger [2008] 1719 s.71 Court & ors v Despallieres [2010] 437

Cleveland Somerset Estates Act 1846 s.6 Bath & Wells v Jenkinson [2001] 353

Colonial Probates Act 1892 Re Hamblett [2009] 559 Commonable Rights Compensation Act 1882

s.2 Re Hitchen Cow Commoners Trust [2002] 1419 s.4 Re Hitchen Cow Commoners Trust [2002] 1419

Commonhold and Leasehold Reform Act 2002 Retirement Care Group Ltd v HMRCC [2008] 913 Commonwealth Immigrants Act 1962 Mark v Mark [2005] 1223 Companies Act 1862

s.164 C v C (No 2) [2007] 753 Companies Act 1948

s.227 Re Vos, Dick v Kendall Freeman [2005] 1619 Sch 1 Clark v Cutland [2004] WTLR 629 Sch 1 Table A Hogg v Hogg [2008] 35

Pennington v Waine [2003] 1011 Pennington v Crampton [2005] 559 Companies Act 1980

s.75 Irvine v Irvine (basis of valuation) [2006] 1411 s.80 The Red Discretionary Trustees v HMIT [2004]437

Companies Act 1985 s.14 Pennington v Waine [2003] 1011 s.22 Zeital & anr v Kaye [2010] 913 s.35 Perkins v Women’s Total Abstinence Educational Union Ltd

[2004] 133 s.35A Cottrell v King [2005] 63

Perkins v Women’s Total Abstinence Educational Union Ltd [2004] 133

s.80 Isaac v Isaac [2009] 265 s.182 Pennington v Waine [2002] 387 s.183 Pennington v Waine [2002] 387

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s.263 Re G (ET) and G (TJ) [2008] 599 s.310 Ultraframe (UK) Ltd v Fielding [2007] 835 s.311 Hogg v Hogg [2008] 35 s.317 Gwembe Valley Development Co Ltd v Kashy [2004] 97

Ultraframe (UK) Ltd v Fielding [2007] 835 Bracken Partners Ltd v Gutteridge [2003] 1241

s.320 Ultraframe (UK) Ltd v Fielding [2007] 835 s.322 Ultraframe (UK) Ltd v Fielding [2007] 835 s.330 Bracken Partners Ltd v Gutteridge [2003] 1241 s.378 Zeital v Kaye [2010] 913 s.447 Sinclair Investments v Versailles Trade Finance [2011] 839

Sinclair Investments v Versailles Trade Finance [2011] 1043 s.459 Nugent v Benfield Grieg Group plc [2002] 769

Re Bhullar Bros. Ltd, Bhullar v Bhullar [2003] 1397 Clark v Cutland [2003] 1413 (Ch)

Clark v Cutland [2004] WTLR 629 (CA) Pennington v Crampton [2005] 559

Irvine v Irvine (basis of valuation) [2006] 1411 Irvine v Irvine ( valuation) [2006] 1417

Jones v Garnett (HMIT) [2007] 1229 (HL) Isaac v Isaac [2009] 265

s.461 Clark v Cutland [2003] 1413 (Ch) Clark v Cutland [2004] WTLR 629 (CA)

s.522 Re Branston & Gothard Ltd, Hill v Phillips [2007] 85 s.652 Piggott v Aulton [2003] 445

Zeital v Kaye [2010] 913 s.653 Piggott v Aulton [2003] 445

Zeital v Kaye [2010] 913 s.727 Ultraframe (UK) Ltd v Fielding [2007] 835 s.741 Ultraframe (UK) Ltd v Fielding [2007] 835 s.744 Ultraframe (UK) Ltd v Fielding [2007] 835

Companies Act 1989

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Companies Act 1993 s.52 Re OPC Managed Rehab Ltd, Levin v Ikiua [2010] 469

s.56 Re OPC Managed Rehab Ltd, Levin v Ikiua [2010] 469 s.131 Re OPC Managed Rehab Ltd, Levin v Ikiua [2010] 469 s.133 Re OPC Managed Rehab Ltd, Levin v Ikiua [2010] 469 s.137 Re OPC Managed Rehab Ltd, Levin v Ikiua [2010] 469 s.284 Re OPC Managed Rehab Ltd, Levin v Ikiua [2010] 469 s.290 Re OPC Managed Rehab Ltd, Levin v Ikiua [2010] 469 s.298 Re OPC Managed Rehab Ltd, Levin v Ikiua [2010] 469 s.301 Re OPC Managed Rehab Ltd, Levin v Ikiua [2010] 469 s.304 Re OPC Managed Rehab Ltd, Levin v Ikiua [2010] 469

Companies Act 2006 s.154 Gregson v HAE Trustees Ltd [2008] 999 s.174 Gregson v HAE Trustees Ltd [2008] 999 s.175 Sharma v Sharma [2014] 111 s.176 Sharma v Sharma [2014] 111 s.900 Tasarruf Mevduarti Sigorta Fonu v Merrill Lynch Bank &

Trust Cayman [2011] 1249 (PC) s.994 Shah v Shah [2012] 165 Shah v Shah [2011] 519 s.996 Shah v Shah [2012] 165 s.1157 Sharma v Sharma [2014] 111 Company Directors Disqualification Act 1986 Land v Land’s Estate [2006] 1447 Sinclair Investments v Versailles Trade Finance [2011] 839 Sinclair Investments v Versailles Trade Finance [2011] 1043 s.1 HMRCC v Hanson [2013] 1029 s.2 HMRCC v Hanson [2013] 1029 s.6 M v M [2013] 1725 s.13 HMRCC v Hanson [2013] 1029 s.15 HMRCC v Hanson [2013] 1029

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s.17 HMRCC v Hanson [2013] 1029 Company Securities (Insider Dealing) Act 1985

s.1 Wight v Olswang (No 2) [2000] 783 s.3 Wight v Olswang (No 2) [2000] 783

Contracts (Applicable Law) Act 1990 Re Barton, Tod v Barton [2002] 471 Contracts (Rights of Third Parties) Act 1999 Re Barlow, Dalton v Ellis [2008] 1333 Birch v Curtis [2002] 965 Interpretation Act 1889

s.31 Jasmine Trustees v Wells & Hind [2007] 489 Conveyancing and Law of Property Act 1892 s.3 Ben Nevis (Holdings) v HMRC [2014] 1 Copyright, Designs and Patents Act 1988 s.1 Trustees of Mrs PL Travers Will Trust v HMRCC [2013] 1831 s.3 Trustees of Mrs PL Travers Will Trust v HMRCC [2013] 1831 s.16 Trustees of Mrs PL Travers Will Trust v HMRCC [2013] 1831 s.21 Trustees of Mrs PL Travers Will Trust v HMRCC [2013] 1831 s.90 Trustees of Mrs PL Travers Will Trust v HMRCC [2013] 1831 County Courts Act 1984

s 21 Polarpark Enterprises Inc v Allason [2007] 1829 s.23 Hughes v Lloyd [2008] 473 s.24 Hughes v Lloyd [2008] 473 s.42 Hughes v Lloyd [2008] 473 s.69 Pope v HMRCC [2013] 287

Court of Probate Act 1857 s.73 Re Goodman (deceased) [2013] 1181 Cremation Act 1902 Helena Partnership v HMRC [2012] 1519 Criminal Attempts Act 1981

s.1 Bowman v Fels [2005] 481 CA Criminal Justice Act 1988 R v IK [2007] 817

s.71 Bowman v Fels [2005] 481 CA

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Re May, Revenue and Customs Prosecution Office v May [2009] 1365

Larkfield Ltd v Revenue & Customs Prosecution Office [2010] WTLR 1315 Sinclair Investments v Versailles Trade Finance [2011] 839 Sinclair Investments v Versailles Trade Finance [2011] 1043 R v Hursthouse [2013] 887

s.74 Re May, Revenue and Customs Prosecution Office v May [2009] 1365

Larkfield Ltd v Revenue & Customs Prosecution Office [2010] WTLR 1315

s.77 Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2004] 1





s.93 P v P [2003] 1449 (HC) Bowman v Fels [2005] 481 CA Commerzbank AG v IMB Morgan Plc [2005] 1485



s.133 Re Steel (dec'd), Angus v Emmott [2010] 531 Schedule 4 Bowman v Fels [2005] 481 CA

Criminal Justice Act 1993 s.52 Patel v Mirza [2013] 1755

22


s.55 Patel v Mirza [2013] 1755 s.56 Patel v Mirza [2013] 1755 s.57 Patel v Mirza [2013] 1755 s.59 Patel v Mirza [2013] 1755 Schedule 2 Part III Bowman v Fels [2005] 481 CA

Criminal Justice Act 2003 s.58 R v IK [2007] 817

Criminal Law Act 1977 s.1 Bowman v Fels [2005] 481 CA

Criminal Procedure (Insanity) Act 1964 s.1 Re Murphy dec’d, Dalton v Latham [2003] 687

Cruelty to Animals Act 1911 Hanchett –Stamford v A.G. [2009] 101 Crystal Palace Act 1914 Bath & N E Somerset Council v Attorney-General [2002] 1257

23


D Damages Act 1996

s.1 Robinson v Fernsby [2004] 259 s.2 Re JDS, Smythe v JDS [2012] 475

Dentists Act 1984 s.43 Sharma v Sharma [2014] 111 Divorce Reform Act 1969 Charman v Charman [2007] 1151 (CA) Domestic Proceedings and Magistrates Courts Act 1978 s.1 Claridge, re the trustee in bankruptcy of [2011] 1681 s.2 Claridge, re the trustee in bankruptcy of [2011] 1681 Domicile and Matrimonial Proceedings Act 1973

s. 1 Gaines-Cooper v HMRCC [2007] 101 (SC) s.5 Mark v Mark [2005] 1223

Drug Trafficking Act 1994 Re May, Revenue and Customs Prosecution Office v May [2009] 1365

s.6 Gibson v HMRC Prosecution Office [2008] 1605 s.8 Gibson v HMRC Prosecution Office [2008] 1605

SOCA v Lundon & ors [2010] 875 s.31 Gibson v HMRC Prosecution Office [2008] 1605

Larkfield v Revenue & Customs Prosecution Office [2010 WTLR 1323

Drug Trafficking Offences Act 1986 s.11 Gibson v HMRC Prosecution Office [2008] 1605 s.12 Gibson v HMRC Prosecution Office [2008] 1605 s.13 Gibson v HMRC Prosecution Office [2008] 1605 s.27 P v P [2003] 1449 (HC) ss.49-53 Bowman v Fels [2005] 481 CA

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E Education Act 1902 Fraser v Canterbury Diocesan Board of Finance (No 2) [2005] 1499 HL


Education Act 1921 s.117 Bath & Wells v Jenkinson [2001] 353

Education Act 1944 Fraser v Canterbury Diocesan Board of Finance (No 2) [2005] 1499 HL





s 86 Fraser v Canterbury Diocesan Board of Finance (No 2) [2007] 1735 (Ch)


Education (Miscellaneous Provisions) Act 1948 s.1 Perkins v Women’s Total Abstinence Educational Union Ltd

[2004] 133 Elementary Education Act 1870 Bath & N E Somerset Council v Attorney-General [2002] 1257

s.7 Fraser v Canterbury Diocesan Board of Finance [2003] 1125

25


(Ch) s.14 Fraser v Canterbury Diocesan Board of Finance [2003] 1125

(Ch) Fraser v Canterbury Diocesan Board of Finance (No 2) [2005] 1499 HL

s.23 Fraser v Canterbury Diocesan Board of Finance (No 2) [2005] 1499 HL Employment Rights Act 1996 Hogg v Hogg [2008] 35 Endowed Schools Act 1869

s 4 Fraser v Canterbury Diocesan Board of Finance (No 2) [2007] 1735 (CH D)

s.5 Fraser v Canterbury Diocesan Board of Finance (No 2) [2007] 1735 (CH D)





Enduring Powers of Attorney Act 1985 Arnander v HMRCC [2007] 51 Banks v National Westminster Bank plc [2006] 1693 Re J [2009] 435 Re Kittle [2010] 651

s.1 Day v Harris [2013] 591 s.2 Day v Harris [2013] 591 s.3 R the CSI Trust, Brown Shipley Trust Co (Jersey) Ltd v

Holland [2004] 321 In the matter of E [2000] 383 Re F [2004] 657

Vale v Armstrong [2004] 1471

26


Day v Harris [2013] 591 Re GM [2013] 835

s.6 Re Mrs W [2000] 19 In the matter of E [2000] 383 Re F [2004] 657

Re C, Dr C v Mrs JS [2008] 1159 Day v Harris [2013] 591

s.8 In the matter of E [2000] 383 Re F [2004] 657 Day v Harris [2013] 591 Entail Amendment (Scotland) Act 1847 Re Balfour (dec'd) Brander v HMRCC [2009] 1117 HMRCC v Brander [2010] 1545 Enterprise Act 2002 Avis v Turner [2007] 1521

s.261 Holtham v Kelmanson [2007] 285 sch 19 Re Hemming [2008] 1833

Environmental Protection Act 1990 Part II X v A [2000] 11

Equality Act 2010 White v Williamson; Abrahams v Williams [2011] 899 A-G v Charity Commission [2012] 977 s.149 Re the Sir Edward Heath charitable trust [2012] 1469 Evidence Act 1905

s.27 Jennings v Jennings [2010] 215 Exchange Control Act 1947 Re CIS/213/2004, CIS/214/2004 [2008] 189

27


F Family Law Act 1986 s.55 XCC v AA [2012] 1645 s.56 XCC v AA [2012] 1645 Family Law Act 1987



Family Law Act 1996 s.30 Avis v Turner [2007] 1521 s.33 Smith v Smith [2010] 519 s.63 DL v A Local Authority [2012] 1713 Part IV Stack v Dowden [2007] 1053 (HL)

Family Law (Reform) Act 1987 Green v Montagu [2011] 1341 Family Law (Scotland) Act 1985 Charman v Charman [2007] 1151 (CA) Family Law (Scotland) Act 2006

s.27 Stack v Dowden [2007] 1053 (HL) Fatal Accidents Act 1976 Baynes v Hedger [2008] 1719 Haji-Ioannou v Frangos [2009] 1747 Lindop v Agus [2009] 1175

s.1 Drake v Foster Wheeler [2010] 1715 s.3 Drake v Foster Wheeler [2010] 1715

Finance Act 1894 HMRCC v Executors of Bower [2009] 619 s.5 Davies v HMRCC [2009] 1151 s.7 Green v CIR [2005] 75

Lloyds TSB Private Bank v Twiddy (HMRC) (No 2) [2005] 1535

Jones v Garnett (HMIT) [2007] 1229 (HL) s.22 Lloyds TSB Private Bank v Twiddy (HMRC) (No 2) [2005]

1535

28


Davies v HMRCC [2009] 1151 Finance Act 1910 Will Trustees of the Second Duke of Westminster v Regis

Group (Barclays) Ltd [2008] 1587 Finance Act 1914 Davies v HMRCC [2009] 1151

s.14 Holland v IRC [2003] 207 Finance Act 1922

s.20 Jones v Garnett (HMIT) [2004] 1211 (SpC) Jones v Garnett (HMIT) [2007] 1229 (HL)

Finance Act 1925 s.23 Lloyds TSB Private Bank v Twiddy (HMRC) (No 2) [2005]

1535 Finance Act 1936

s.21 Jones v Garnett (HMIT) [2005] 729 Jones v Garnett (HMIT) [2007] 1229 (HL)

Finance Act 1938 s.38 Jones v Garnett (HMIT) [2004] 1211 (SpC)

Jones v Garnett (HMIT) [2007] 1229 (HL) Unmarried Settlor v IRC [2003] 915 Finance Act 1940 Buzzoni v HMRCC [2011] 1163

s.43 IRC v Eversden [2002] 1013 Ch Wyndham v Egremont [2009] 1473

Finance Act 1946 s.28 Tee v HMIT [2002] 1231

Finance Act 1949 s.28(2) Dellar v Zivy [2008] 17

Finance Act 1956 s.11 R (on the application of Davies) v HMRC [2012] 217 Finance Act 1958

s.22 Douglas’s Trustees v HMRCC [2007] 663 Finance Act 1962

s.11 Jerome v Kelly [2004] 681 (HL)

29


s.12 Jerome v Kelly [2004] 681 (HL) Finance Act 1965

s.12 Jones v Garnett (HMIT) [2007] 1229 (HL) s.34 Beckman v IRC [2003] 773 Ramsay v HMRCC [2013] 1773 s.42 Jones v Garnett (HMIT) [2007] 1229 (HL) Schedule 7 Jerome v Kelly [2004] 681 (HL)

Finance Act 1970 s.21 Thorpe v HMRCC [2009] 1269 s.208 Thorpe v HMRCC [2009] 1269 Chpt II

Part II Thorpe v HMRCC [2009] 1269 Part IX Thorpe v HMRCC [2009] 1269 Finance Act 1971

s.32 Rogge v HMRCC [2012] 537 s.56 Jerome v Kelly [2004] 681 (HL) Schedule 10 Jerome v Kelly [2004] 681 (HL)

Finance Act 1972 s.121 Holland v IRC [2003] 207

Finance Act 1973 s.16 HMRCC v Trustees of Peter Clay Discretionary Trust [2008]

843 (HC) HMRCC v Trustees of Peter Clay Discretionary Trust [2009]

247 (CA) Howell v Trippier [2004] 839 (CA)

The Red Discretionary Trustees v HMIT [2004]437 s.17 Howell v Trippier [2004] 839 (CA)

Finance Act 1974 s.38 Howell v Trippier [2004] 839 (CA) s.43 Howell v Trippier [2004] 839 (CA)

The Red Discretionary Trustees v HMIT [2004]437

30


Finance Act 1975 Burden v UK [2007] 607 (4th) Phizackerley v HMRCC [2007] 745 Stow v Stow [2008] 1103

ss.19-52 Arkwright v IRC [2004] 181 Perry v IRC [2005] 1077 s.20 Rysaffe Trustee C (CI) v IRC [2002] 1077

s.27 Harris v HMRCC [2011] 55 s.38 Price v HMRCC [2011] 161 s.161 Price v HMRCC [2011] 161 Schedules.4-11 Arkwright v IRC [2004] 181 Schedule 5 Paragraph 15 Breadner v Granville- Grossman [2000] 829 Schedule 8 Paragraph 3 Arnander v HMRCC [2007] 51

Finance Act (No2) 1975 s.34 Howell v Trippier [2004] 839 (CA)

The Red Discretionary Trustees v HMIT [2004]437 Schedule 5 Crawford’s Trustees v HMRC [2005] 797 Schedule 8 Howell v Trippier [2004] 839 (CA)


Finance Act 1978 s.68 Wells v HMRCC [2007] 1863 Glowacki (deceased) v HMRCC [2011] 1777

Finance Act 1981 Schedule 14 Williams v HMRC [2005] 1421


Finance Act 1982 s.114 Crawford’s Trustees v HMRC [2005] 797

Finance Act 1986 Q v Q [2009] 1591 s.101 Buzzoni v HMRCC [2011] 1163 s.102 Essex v IRC [2002] 1 IRC v Eversden [2002] 1013 Ch

31


Holland v IRC [2003] 207 IRC v Eversden [2003] 893 (CA)

Sellars & Deeprose v IRC [2004] 591 Sieff v Fox [2005] 891 Lyon’s PRs v HMRCC [2007] 1257 Rind v Theodore Goddard [2008] 699 Buzzoni v HMRCC [2011] 1163

Buzzoni v HMRCC [2011] 1163 Re JDS, Smythe v JDS [2012] 475 Matthews v HMRCC [2013] 93 Re the Hapel Discretionary Trusts 1999 [2013] 1405

s.103 Phizackerley v HMRCC [2007] 745 Schedule 19 Buzzoni v HMRCC [2011] 1163 Buzzoni v HMRCC [2013] 47 Schedule 20 Essex v IRC [2002] 1

IRC v Eversden [2003] 893 (CA) Rind v Theodore Goddard [2008] 699 Buzzoni v HMRCC [2011] 1163 Buzzoni v HMRCC [2013] 47 Finance Act 1987

s.102 Daniels Thompson [2004] 513 (CA) Finance Act 1988 Jones v Garnett (HMIT) [2007] 1229 (HL)

s.32 Jones v Garnett (HMIT) [2004] 1211 (SpC) s.34 Jones v Garnett (HMIT) [2004] 1211 (SpC) s.127 Re Financial Institution No 1 [2007] 777 Schedule 10 Unmarried Settlor v IRC [2003] 915

Finance Act 1989 Postlethwaite’s executors v HMRCC [2007] 353 s.43 Dextra Accessories v Macdonald [2003] 349 (SpC)

Macdonald v Dextra Accessories [2003] 675 (Ch) s.68 Howell v Trippier [2004] 839 (CA) s.108 Jones v Garnett (HMIT) [2004] 1211 (SpC)

Jones v Garnett (HMIT) [2007] 1229 (HL)

32


Schedule 6 para 33 Thorpe v HMRCC [2009] 1269

Schedule 11 Howell v Trippier [2004] 839 (CA) The Red Discretionary Trustees v HMIT [2004]437

Schedule 21 Futter v HMRC; Pitt v HMRC [2013] 977 Finance Act 1990 Simpson & ors v HMRCC [2009] 499

s.25 Harris v HMRCC [2011] 55 Patmore v HMRCC [2011] 125 Schedule 10 Howell v Trippier [2004] 839 (CA)

The Red Discretionary Trustees v HMIT [2004]437 Finance Act (No 2) 1992 s.42 Bieber v Teathers [2013] 1 Finance Act 1993

s.200 Arkwright v IRC [2004] 181 s.208 Gaines-Cooper v HMRCC [2007] 101 (SC) R (on the application of Davies) v HMRC [2012] 217 Schedule 20 Atkins, Exors of v HMRCC [2011] 1675

Finance Act 1995

s.74 Jones v Garnett (HMIT) [2004] 1211 (SpC) Schedule 17 Jones v Garnett (HMIT) [2004] 1211 (SpC)

Finance Act 1996 Schedule 13 The Red Discretionary Trustees v HMIT [2004]437

Finance Act 1998

s.63 R (on the application of Davies) v HMRC [2012] 217 s.68 The Red Discretionary Trustees v HMIT [2004]437

Finance Act 1999 Buzzoni v HMRCC [2011] 1163 s.48 Bieber v Teathers [2013] 1 Schedule 13

para 1(2) McGuane v Welch [2009] 1201 para 4 McGuane v Welch [2009] 1201

33


Finance Act 2000 Herman v HMRCC [2007] 1201 s.92 Re Green GLG Trust, ex parte Abacus (CI) Ltd [2003]377

Tee v HMIT [2002] 1231 Schedule 16 Harris v HMRCC [2011] 55 Schedule 26 Tee v HMIT [2002] 1231

Finance Act 2003 Herman v HMRCC [2007] 1201 s.42 The Pollen Estate Trustee Co Ltd v HMRC [2013] 1593 s.43 The Pollen Estate Trustee Co Ltd v HMRC [2013] 1593 s.44 The Pollen Estate Trustee Co Ltd v HMRC [2013] 1593 s.48 The Pollen Estate Trustee Co Ltd v HMRC [2013] 1593 s.49 The Pollen Estate Trustee Co Ltd v HMRC [2013] 1593 s.55 The Pollen Estate Trustee Co Ltd v HMRC [2013] 1593

s.68 The Pollen Estate Trustee Co Ltd v HMRC [2013] 1593 s.77 The Pollen Estate Trustee Co Ltd v HMRC [2013] 1593 s.103 The Pollen Estate Trustee Co Ltd v HMRC [2013] 1593 s.117 The Pollen Estate Trustee Co Ltd v HMRC [2013] 1593 s.121 The Pollen Estate Trustee Co Ltd v HMRC [2013] 1593

schedule 8 The Pollen Estate Trustee Co Ltd v HMRC [2013] 1593 schedule 16 The Pollen Estate Trustee Co Ltd v HMRC [2013] 1593

Finance Act 2004 s.150 Dalriada Trustees v Woodward [2012] 1489 s.152 Dalriada Trustees v Woodward [2012] 1489 s.153 Dalriada Trustees v Woodward [2012] 1489 s.158 Dalriada Trustees v Woodward [2012] 1489 s.160 Dalriada Trustees v Woodward [2012] 1489 s.164 Dalriada Trustees v Woodward [2012] 1489 s.173 Dalriada Trustees v Woodward [2012] 1489 s.208 Dalriada Trustees v Woodward [2012] 1489 s.209 Dalriada Trustees v Woodward [2012] 1489 Schedule 15 Re JDS, Smythe v JDS [2012] 475 Schedule 36 Power v Open Text (UK) [2011] 145 Finance Act 2005

34


s.98 Burden v UK [2007] 607 (4th) Burden v UK [2008] 1129 (Grand Chamber) Finance Act 2006 Retirement Care Group Ltd v HMRCC [2008] 913

Re RGST Settlement Ridgwell v Ridgwell [2008] 527 s.173 Ben Nevis (Holdings) v HMRC [2014] 1

Finance Act 2007 sch. 24 Hanson v HMRCC [2012] 1769 Bingham v HMRCC [2013] 787 Finance Act 2008 Schedule 2 Futter v HMRC; Pitt v HMRC [2013] 977 Financial Services Act 1986 Spread Trustee Co Ltd v Hutcheson & ors [2010] 315

s.10 Re Branston & Gothard Ltd, Hill v Phillips [2007] 85 s.55 Re Lehman Brothers Intl (Europe) [2012] 1355 s.75 Re Russell-Cooke Trust Co [2003] 81 s.114 Re Branston & Gothard Ltd, Hill v Phillips [2007] 85 Schedule 2 Re Branston & Gothard Ltd, Hill v Phillips [2007] 85

Financial Services and Markets Act 2000 s.5 Re Kaupthing Singer & Friedlander Ltd [2011] 79 s.19 Re Kaupthing Singer & Friedlander Ltd [2011] 79 s.40 Re Kaupthing Singer & Friedlander Ltd [2011] 79 s.42 Re Kaupthing Singer & Friedlander Ltd [2011] 79 s.43 Re Kaupthing Singer & Friedlander Ltd [2011] 79 s.44 Re Kaupthing Singer & Friedlander Ltd [2011] 79 s.45 Re Kaupthing Singer & Friedlander Ltd [2011] 79 s.48 Re Kaupthing Singer & Friedlander Ltd [2011] 79 s.138 Re Lehman Brothers Intl (Europe) [2012] 1355 Re Kaupthing Singer & Friedlander Ltd [2011] 79 s.139 Re Lehman Brothers Intl (Europe) [2012] 1355 Re MF Global UK Ltd [2013] 1239 s.155 Re Lehman Brothers Intl (Europe) [2012] 1355 s.157 Re Lehman Brothers Intl (Europe) [2012] 1355 s.235 Re Russell-Cooke Trust Co [2003] 81

35


s.359 Mills & ors v HSBC Trustee (CI) Ltd [2010] 235 s.380 Re Kaupthing Singer & Friedlander Ltd [2011] 79 s.417 Ultraframe (UK) Ltd v Fielding [2007] 835 Re Kaupthing Singer & Friedlander Ltd [2011] 79 Schedule 5 Re Kaupthing Singer & Friedlander Ltd [2011] 79 Schedule 6 Re Kaupthing Singer & Friedlander Ltd [2011] 79

Fines and Recoveries Act 1833 Re P [2009] 661 Firearms Act 1968 Gaines-Cooper v HMRCC [2007] 101 (SC) Forced Marriage (Civil Protection) Act 2007 XCC v AA [2012] 1645 Forfeiture Act 1982 Cawley v Lillis [2013] 559

s.1 Land v Land’s Estate [2006] 1447 Re Murphy, Dalton v Latham [2003] 687

s.2 Land v Land’s Estate [2006] 1447 Re Murphy, Dalton v Latham [2003] 687

s.3 Land v Land’s Estate [2006] 1447 s.5 Re Murphy, Dalton v Latham [2003] 687

Freedom of Information Act 2000 Brown v HM Queen Mother’s Executors [2007] 1129 (HC) s.40 Bluck v Information Commissioner [2008] 1 s.41 Bluck v Information Commissioner [2008] 1 s.42 Bluck v Information Commissioner [2008] 1 s.44 Bluck v Information Commissioner [2008] 1 s.58 Bluck v Information Commissioner [2008] 1

Fraud Act 2006 s.1 R v Hursthouse [2013] 887 s.2 R v Hursthouse [2013] 887 Fraudulent Administration of Intestate’s Goods, An Act against, 1601

s.11 Nolan v Nolan [2004] 1261 (VCA) (Aus) Fraudulent Conveyances Act 1571 AC v DC [2013] 745

36


G Gifts of Land for Public Parks Schools and Museums Act 1871

s.4 Bath & Wells v Jenkinson [2001] 353

37


H Health and Social Care Act 2001 s.57 Re E [2011] 203 Health and Social Care Act 2003 Re Odstock Private Care Ltd [2008] 675 Highways Act 1959 Grender & ors v Dresden & ors [2009] 379 Housing Act 1985 Adekunle v Ritchie [2007] 1505

s.5 Griffiths v Cork [2009] 955 s.8 Helena Partnership v HMRC [2012] 1519 s.9 Helena Partnership v HMRC [2012] 1519 s.10 Helena Partnership v HMRC [2012] 1519 s.11 Helena Partnership v HMRC [2012] 1519 s.12 Helena Partnership v HMRC [2012] 1519 s.13 Helena Partnership v HMRC [2012] 1519 s.21 Alexander-David v London Borough of Hammersmith and

Fulham [2009] 745 s.32 Alexander-David v London Borough of Hammersmith and



Fulham [2009] 745 s.113 Re Kittle [2010] 651 s.118 Jiggins v Brisley [2003] 1141 s.126 Jiggins v Brisley [2003] 1141 s.127 Jiggins v Brisley [2003] 1141 s.129 Jiggins v Brisley [2003] 1141 s.155 Buggs v Buggs [2004] 799

Oxley v Hiscock [2004] 709 (CA) s.159 Jiggins v Brisley [2003] 1141 s.160 Jiggins v Brisley [2003] 1141

38


s.621 Alexander-David v London Borough of Hammersmith and Fulham [2009] 745

Housing Act 1996 s.2 Helena Partnership v HMRC [2012] 1519 s.182 Alexander-David v London Borough of Hammersmith and




Fulham [2009] 745 Housing Grants, Construction and Regeneration Act 1996 Garland v Morris [2007] 797 Housing and Planning Act 1986

s.2 Oxley v Hiscock [2004] 709 (CA) Human Rights Act 1998 Bailhache Labesse Trustees Ltd v HMRCC [2008] 967

Brown v HM Queen Mother’s Executors [2007] 1129 (HC) Bluck v Information Commissioner [2008] 1 Re CIS/213/2004, CIS/214/2004 [2008] 189 Hanchett –Stamford v A.G. [2009] 101 PNPF Trust Company Ltd v Taylor & ors [2009] 1215 Re Upton, Upton v National Westminster Bank Plc [2004]

1339 Green v Montagu [2011] 1341

s.1 Holland v IRC [2003] 207 s.2 Westminster City Council v Porter [2003] 135

Independent News and Media & ors v A [2010] 55 Gregg v Pigott [2012] 953

s.3 Holland v IRC [2003] 211 Saunders v Garrett [2005] 749 Re Vos, Dick v Kendall Freeman [2005] 1619 Land v Land’s Estate [2006] 1447

39


Burden v UK [2007] 607 (4th) Burden v UK [2008] 1129 (Grand Chamber) Gregg v Pigott [2012] 953 Charity Commission v Catholic Care(Leeds) [2012] 1303 Re Harcourt [2012] 1779

s.4 Burden v UK [2007] 607 (4th) Burden v UK [2008] 1129 (Grand Chamber)

s.6 Re Crawley Green Road Cemetery [2001] 1269 Holland v IRC [2003] 207 Saunders v Garrett [2005] 749 Re Church of Scientology (E&W) [2005] 1151 Burden v UK [2007] 607 (4th) Burden v UK [2008] 1129 (Grand Chamber) Gregg v Pigott [2012] 953 Charity Commission v Catholic Care(Leeds) [2012] 1303

s.7 Re Church of Scientology (E&W) [2005] 1151 Independent News and Media & ors v A [2010] 55

s.10 Burden v UK [2007] 607 (4th) Burden v UK [2008] 1129 (Grand Chamber)

s.22 Re Church of Scientology (E&W) [2005] 1151 s.12 Hillingdon LB v Neary [2011] 769 Art 1 Re the Sir Edward Heath Charitable trust [2012] 1469 Bingham v HMRCC [2013] 787 Art 3 DL v A Local Authority [2012] 1713 Art 6 Independent News and Media & ors v A [2010] 55 Art 8 Independent News and Media & ors v A [2010] 55 DL v A Local Authority [2012] 1713 Art 10 Independent News and Media & ors v A [2010] 55

40


I Immigration Act 1971

s.11 Mark v Mark [2005] 1223 s.24 Mark v Mark [2005] 1223 s.24A Mark v Mark [2005] 1223 s.33 Mark v Mark [2005] 1223

Inclosure Act 1852 s.15 Re Hitchen Cow Commoners Trust [2002] 1419 s.16 Re Hitchen Cow Commoners Trust [2002] 1419 s.17 Re Hitchen Cow Commoners Trust [2002] 1419 s.22 Re Hitchen Cow Commoners Trust [2002] 1419

Income and Corporation Taxes Act 1970 s.49 Tuczka v HMRCC [2011] 1099 s.249 Pierce v Woods [2010] 253 s.334 R (on the application of Davies) v HMRC [2012] 217 s.335 R (on the application of Davies) v HMRC [2012] 217 s.336 R (on the application of Davies) v HMRC [2012] 217 s.437 Jones v Garnett (HMIT) [2007] 1229 (HL) s.446 Unmarried Settlor v IRC [2003] 915 s.448 Unmarried Settlor v IRC [2003] 915 s.454 Jones v Garnett (HMIT) [2004] 1211 (SpC) Rogge v HMRCC [2012] 537 s.457 Rogge v HMRCC [2012] 537 s.485 Stow v Stow [2008] 1103 s.686 Pierce v Woods [2010] 253 s.687 Pierce v Woods [2010] 253

Income and Corporation Taxes Act 1988 Re A Trust Company Ltd [2008] 377 Re R Remuneration Trust, GL Nautilus Trustees Ltd [2010] 497 Retirement Care Group Ltd v HMRCC [2008] 913

41


Stow v Stow [2008] 1103 s.1 Howell v Trippier [2004] 839 (CA) Taube Trustees v HMRCC [2011] 1 s.1A Howell v Trippier [2004] 839 (CA) Taube Trustees v HMRCC [2011] 1 s.10 Sinclair Investments v Versailles Trade Finance [2011] 1043 s.15 Rogge v HMRCC [2012] 537 Ramsay v HMRCC [2013] 307 Ramsay v HMRCC [2013] 1773 s.18 Rogge v HMRCC [2012] 537 Pope v HMRCC [2013] 287 Bingham v HMRCC [2013] 787 s.19 Ogden v HMRCC [2011] 1229 s.19A Taube Trustees v HMRCC [2011] 1 s.20 Howell v Trippier [2004] 839 (CA) Taube Trustees v HMRCC [2011] 1 s.21 Rogge v HMRCC [2012] 537 s.33 Dixon v IRC [2002] 175 s.34 The Red Discretionary Trustees v HMIT [2004] 437 s.59 Pope v HMRCC [2013] 287 s.75 Clay’s Trustees v HMRCC [2007] 643(SC) s.113 Beckman v IRC [2003] 773 s.148 Ogden v HMRCC [2011] 1229 s.201 Lorber v HMRCC [1199] s.207 Tuczka v HMRCC [2010] 715 Broome v HMRCC [2012] 585 s.249 Howell v Trippier [2004] 839 (CA)

The Red Discretionary Trustees v HMIT [2004] 437 Trustees of Mrs PL Travers Will Trust v HMRCC [2013] 1831

s.251 Howell v Trippier [2004] 839 (CA) Holland v IRC [2003] 207

s.279 Jones v Garnett (HMIT) [2004] 1211 (SpC)

42


Jones v Garnett (HMIT) [2005] 729 Ch s.282A Jones v Garnett (HMIT) [2004] 1211 (SpC) Bingham v HMRCC [2013] 787 s.283 Jones v Garnett (HMIT) [2004] 1211 (SpC) s.287 Jones v Garnett (HMIT) [2004] 1211 (SpC) s.289 Harris v HMRCC [2011] 55 s.304 Holland v IRC [2003] 207 s.329 Pope v HMRCC [2013] 287 s.334 Gaines-Cooper v HMRCC [2007] 101 (SC)

R (on the application of Davies & ors) v HMRCC [2010] 681 s.335 R (on the application of Davies & ors) v HMRCC [2010] 681 s.336 Gaines-Cooper v HMRCC [2007] 101 (SC)

Tuczka v HMRCC [2010] 715 Ogden v HMRCC [2011] 1229

s.347 Holland v IRC [2003] 207 s.417 Thorpe v HMRCC [2009] 1269 s.547 Howell v Trippier [2004] 839 (CA)

The Red Discretionary Trustees v HMIT [2004] 437 s.587(B) Harris v HMRCC [2011] 55 s.590 Thorpe v HMRCC [2009] 1269 s.590C Power v Open Text (UK) [2011] 145 s.591 Thorpe v HMRCC [2009] 1269 s.591(B) Thorpe v HMRCC [2009] 1269 s.591(C) Thorpe v HMRCC [2009] 1269 s.591(D) Thorpe v HMRCC [2009] 1269 s.592 Thorpe v HMRCC [2009] 1269 s.596A Postlethwaite’s executors v HMRCC [2007] 353 s.600 Thorpe v HMRCC [2009] 1269 s.611 Postlethwaite’s executors v HMRCC [2007] 353 s.660 West v Trennery [2003] 739

Jones v Garnett (HMIT) [2004] 1211 Trennery v West [2005] 205

43


Douglas’s Trustees v HMRCC [2007] 663 Patmore v HMRCC [2011] 125

s.660A Buck v HMRCC [2009] 215 Gaines-Cooper v HMRCC [2007] 101 (SC) Jones v Garnett (HMIT) [2004] 1211 (SpC) Jones v Garnett (HMIT) [2005] 729 Ch

Jones v Garnett (HMIT) [2007] 1229 (HL) Patmore v HMRCC [2011] 125 Rogge v HMRCC [2012] 537 Bingham v HMRCC [2013] 787

s.660B Holland v IRC [2003] 207 Gaines-Cooper v HMRCC [2007] 101 (SC)

Jones v Garnett (HMIT) [2007] 1229 (HL) s.660C Gaines-Cooper v HMRCC [2007] 101 (SC) s.660D Gaines-Cooper v HMRCC [2007] 101 (SC) Rogge v HMRCC [2012] 537 s.660E Gaines-Cooper v HMRCC [2007] 101 (SC) s.660F Gaines-Cooper v HMRCC [2007] 101 (SC) s.660G Buck v HMRCC [2009] 215

Gaines-Cooper v HMRCC [2007] 101 (SC) Jones v Garnett (HMIT) [2004] 1211 (SpC) Jones v Garnett (HMIT) [2005] 729 Ch

Jones v Garnett (HMIT) [2007] 1229 (HL) Harris v HMRCC [2011] 55 Patmore v HMRCC [2011] 125 Bingham v HMRCC [2013] 787 s.670 DR v GR [2013] 1123 s.672 Unmarried Settlor v IRC [2003] 915 s.674 Unmarried Settlor v IRC [2003] 915 s.681 Jones v Garnett (HMIT) [2004] 1211 (SpC)

Jones v Garnett (HMIT) [2007] 1229 (HL) s.683 Jones v Garnett (HMIT) [2004] 1211 (SpC)

44


s.685 Jones v Garnett (HMIT) [2004] 1211 (SpC) Trennery v West [2005] 205

s.686 Clay’s Trustees v HMRCC [2007] 643 (SC) HMRCC v Trustees of Peter Clay Discretionary Trust [2008] 843 (HC)

HMRCC v Trustees of Peter Clay Discretionary Trust [2009] 247 (CA) Howell v Trippier [2004] 839 (CA) The Red Discretionary Trustees v HMIT [2004] 437 Retirement Care Group Ltd v HMRCC [2008] 913 Taube Trustees v HMRCC [2011] 1 Trustees of Mrs PL Travers Will Trust v HMRCC [2013] 1831

s.686A Taube Trustees v HMRCC [2011] 1 s.687 Howell v Trippier [2004] 839 (CA)

The Red Discretionary Trustees v HMIT [2004] 437 s.689 HMRCC v Trustees of Peter Clay Discretionary Trust [2009]

247 (CA) s.689B Clay’s Trustees v HMRCC [2007] 643 (SC)

HMRCC v Trustees of Peter Clay Discretionary Trust [2008] 843 (HC)

s.703 Trennery v West [2004] 293 s.714 Howell v Trippier [2004] 839 (CA) s.720 Howell v Trippier [2004] 839 (CA)

The Red Discretionary Trustees v HMIT [2004] 437 s.739 Gaines-Cooper v HMRCC [2007] 101 (SC) s.740 Gaines-Cooper v HMRCC [2007] 101 (SC) s.741 Gaines-Cooper v HMRCC [2007] 101 (SC) s.742 Gaines-Cooper v HMRCC [2007] 101 (SC) s.743 Gaines-Cooper v HMRCC [2007] 101 (SC) s.744 Gaines-Cooper v HMRCC [2007] 101 (SC) s.745 Gaines-Cooper v HMRCC [2007] 101 (SC) s.746 Gaines-Cooper v HMRCC [2007] 101 (SC)

45


s.761 Howell v Trippier [2004] 839 (CA) s.764 Howell v Trippier [2004] 839 (CA)

The Red Discretionary Trustees v HMIT [2004] 437 s.776 The Red Discretionary Trustees v HMIT [2004] 437 s.785 Stow v Stow [2008] 1103 s.788 Smallwood v HMRCC [2009] 669 s.796 Harris v HMRCC [2011] 55 s.839 Harris v HMRCC [2011] 55 s.844 Thorpe v HMRCC [2009] 1269 Schedule 4 The Red Discretionary Trustees v HMIT [2004] 437 Schedule 23ZA Thorpe v HMRCC [2009] 1269 Schedule 5AA Howell v Trippier [2004] 839 (CA)

The Red Discretionary Trustees v HMIT [2004] 437 Schedule A Ramsay v HMRCC [2013] 307 Ramsay v HMRCC [2013] 1773 Schedule D Gaines-Cooper v HMRCC [2007] 101 (SC)

Thorpe v HMRCC [2009] 1269 Ramsay v HMRCC [2013] 1773

Schedule E Thorpe v HMRCC [2009] 1269 Ogden v HMRCC [2011] 1229 Part 1 Ch XIV Thorpe v HMRCC [2009] 1269

Income Tax Act 1806 Tuczka v HMRCC [2011] 1099 Income Tax Act 1918 First Schedule, General rule 3 R (on the application of Davies) v HMRC [2012] 217 Income Tax Act 1945

s.33 Lloyds TSB Private Bank v Twiddy (HMRC) (No 2) [2005] 1535

Income Tax Act 1952 s.24 Lloyds TSB Private Bank v Twiddy (HMRC) (No 2) [2005]

1535 s.137 Lloyds TSB Private Bank v Twiddy (HMRC) (No 2) [2005]

1535

46


s.314 Lloyds TSB Private Bank v Twiddy (HMRC) (No 2) [2005] 1535

s.397 Jones v Garnett (HMIT) [2004] 1211 Jones v Garnett (HMIT) [2007] 1229 (HL) Rogge v HMRCC [2012] 537

s.403 Jones v Garnett (HMIT) [2007] 1229 (HL) s.405 Jones v Garnett (HMIT) [2004] 1211 (SpC) s.526 Lloyds TSB Private Bank v Twiddy (HMRC) (No 2) [2005]

1535 Income Tax Act 2007

s.479 Trustees of Mrs PL Travers Will Trust v HMRCC [2013] 1831 s.480 Trustees of Mrs PL Travers Will Trust v HMRCC [2013] 1831 s.829 R (on the application of Davies) v HMRCC [2010] 681 R (on the application of Davies) v HMRC [2012] 217 s.830 R (on the application of Davies) v HMRCC [2010] 681 R (on the application of Davies) v HMRC [2012] 217 s.831 R (on the application of Davies) v HMRCC [2010] 681 R (on the application of Davies) v HMRC [2012] 217 s.832 R (on the application of Davies) v HMRCC [2010] 681 R (on the application of Davies) v HMRC [2012] 217 s.836 Bingham v HMRCC [2013] 787

Income Tax (Earnings and Pensions) Act 2003 R (on the application of Davies) v HMRC [2012] 217 s.28 Harris v HMRCC [2011] 55 s.336 Lorber v HMRCC [1199] s.343 Lorber v HMRCC [1199] s.344 Lorber v HMRCC [1199] s.345 Lorber v HMRCC [1199] part 7A Oakhurst v Blackstar (Isle of Man) Ltd [2012] 1255 Sch.7, para 12 Tuczka v HMRCC [2010] 715

Income Tax (Trading and Other Income) Act 2005 R (on the application of Davies) v HMRC [2012] 217 s.369 Bingham v HMRCC [2013] 787

47


s.370 Bingham v HMRCC [2013] 787 s.535 Harris v HMRCC [2011] 55 s.536 Harris v HMRCC [2011] 55 s.537 Harris v HMRCC [2011] 55 s.619 Bingham v HMRCC [2013] 787 s.620 Bingham v HMRCC [2013] 787 s.624 Bingham v HMRCC [2013] 787 s.751 Pope v HMRCC [2013] 287

Increase of Rent and Mortgage Interest (Restrictions) Act 1920 Re Kittle [2010] 651 Industrial and Provident Societies Act 1965 Helena Partnership v HMRC [2012] 1519 Infants’ Relief Act 1874

s 1 Shalson v Russo [2003] 1165 Inheritance (Family Provision) Act 1938 Thorner v Major [2008] 1289 (CA) Webster v Webster [2009] 339 Ilott v Mitson [2011] 779 Inheritance (Provision for Family and Dependants) Act 1975 Re Quilter, Quilter vQuilter [2004] 427

Re S [2006] 1461 AN v Barclays Private Bank & Trust (Cayman) Ltd

[2007] 565 Re Seagrave, O’Brien v Seagrave [2007]1037 Stack v Dowden [2007] 1053 (HL) Soulsbury v Soulsbury [2007] 1841 Hughes v Lloyd [2008] 473 Re Nobbs, Midland Bank Trust Co Ltd v Nobbs [2008] 905 Thorner v Major [2008] 1289 (CA) Re Ciebrant [2009] 69 Webster v Webster [2009] 339 Re Perrins (dec'd), Perrins v Holland [2009] 1387 Re M, ITW v Z [2009] 1791

Perrins v Holland [2010] 83 CA Re Steel (dec'd), Angus v Emmott [2010] 531

48


Peters v Pinder [2011] 1379 Shovelar v Lane [2011] 1411 Suggitt v Suggitt [2011] 1841

s.1 Bouette v Rose [2000] 403 Re Adams, Adams v Lewis [2001] 493 Parish v Sharman [2001] 593 Jennings v Rice [2001] 871 Singer v Isaac [2001] 1045 In re Grattan [2001] 1305

Re McNulty, McNulty v McNulty [2002] 737 Robinson v Bird [2003] 529 Churchill v Roach [2003] 779 Murphy v Holland [2004] 239 Robinson v Fernsby [2004] 259 Gully v Dix [2004] 331 Re Gold, Curtis v Gold [2005] 673 Saunders v Garrett [2005] 749 Re Myers, Myers v Myers [2005] 853

Garland v Morris [2007] 797 Aston v Aston [2007] 1349

Negus v Bahouse [2008] 97 Re Baker Deceased, Baker v Baker [2008] 565

Re Baker Deceased, Baker v Baker [2008] 1317 Re Waite, Baron v Woodhead [2008] 1675

Baynes v Hedger [2008] 1719 Challinor v Challinor [2009] 931

Baynes v Hedger [2009] 759 (CA) Lindop v Agus [2009] 1175 Bye v Colvin-Scott [2010] 1 H v M [2010] 193 Moore v Holdsworth [2010] 1213 Hope v Knight [2011] 583

49


Ilott v Mitson [2011] 779 Cattle v Evans [2011] 947 Iqbal v Ahmed [2011] 1351 Lilleyman v Lilleyman [2012] 1007 Bahouse v Negus [2012] 1117 (CA) Berger v Berger [2014] 35

s.2 Re Adams, Adams v Lewis [2001] 493 Parish v Sharman [2001] 593 Singer v Isaac [2001] 1045 In re Grattan [2001] WTLR 1305 Re McNulty, McNulty v McNulty [2002] 737 Murphy v Holland [2004] 239 Robinson v Fernsby [2004] 259 Adams v Schofield [2004] 1049

Re Myers, Myers v Myers [2005] 853 Re Nathanael, Cyganik v Agulian [2005] 1049 Ch Land v Land’s Estate [2006] 1447 Garland v Morris [2007] 797 Aston v Aston [2007] 1349

Negus v Bahouse [2008] 97 Stow v Stow [2008] 1103 Re Baker Deceased, Baker v Baker [2008] 1317 Re Waite, Baron v Woodhead [2008] 1675 Baynes v Hedger [2008] 1719

Baynes v Hedger [2009] 759 (CA) Challinor v Challinor [2009] 931 H v M & ors [2010] 193 Holliday v Musa [2010] 839 Moore v Holdsworth [2010] 1213 Hope v Knight [2011] 583 Ilott v Mitson [2011] 779 Cattle v Evans [2011] 947

50


Iqbal v Ahmed [2011] 1351 Lilleyman v Lilleyman [2012] 1007 Bahouse v Negus [2012] 1117 (CA) Thomas v Jefferey [2013] 141 Berger v Berger [2014] 35

s.3 Bouette v Rose [2000] 403 Re Adams, Adams v Lewis [2001] 493

Parish v Sharman [2001] 593 In re Grattan [2001] WTLR 1305 Singer v Isaac [2001] 1045 Re McNulty, McNulty v McNulty [2002] 737 Stephanides v Cohen [2002] 1373

Robinson v Bird [2003] 529 Churchill v Roach [2003] 779 Re Parnall, Parnall v Hurst [2003] 997 Wade v Varney [2003] 1535 Murphy v Holland [2004] 239 Robinson v Fernsby [2004] 259 Saunders v Garrett [2005] 749

Land v Land’s Estate [2006] 1447 Garland v Morris [2007] 797 Aston v Aston [2007] 1349 Negus v Bahouse [2008] 97

Re Baker Deceased, Baker v Baker [2008] 565 Re Baker Deceased, Baker v Baker [2008] 1317 Re Waite, Baron v Woodhead [2008] 1675 Baynes v Hedger [2008] 1719 Baynes v Hedger [2009] 759 (CA) Challinor v Challinor [2009] 931 Bye v Colvin-Scott [2010] 1 H v M [2010] 193 Moore v Holdsworth [2010] 1213

51


Hope v Knight [2011] 583 Ilott v Mitson [2011] 779 Cattle v Evans [2011] 947 Iqbal v Ahmed [2011] 1351 Lilleyman v Lilleyman [2012] 1007 Thomas v Jefferey [2013] 141 Berger v Berger [2014] 35

s.4 Re Parnall, Parnall v Hurst [2003] 997 Adams v Schofield [2004] 1049

Saunders v Garrett [2005] 749 Nesheim v Kosa [2007] 149 Lilleyman v Lilleyman [2012] 1007 Berger v Berger [2014] 35

s.5 Land v Land’s Estate [2006] 1447 s.8 Murphy v Holland [2004] 239

Aston v Aston [2007] 1349 Negus v Bahouse [2008] 97

s.9 Murphy v Holland [2004] 239 Challinor v Challinor [2009] 931

s.10 Stow v Stow [2008] 1103 AC v DC [2013] 745 s.25 Re McNulty, McNulty v McNulty [2002] 737

Murphy v Holland [2004] 239 Garland v Morris [2007] 79 Negus v Bahouse [2008] 97

Inheritance Tax Act 1984 Hughes v Lloyd [2008] 473 Executors of Dugan-Chapman v HMRCC [2008] 1359 Re Balfour (dec'd) Brander v HMRCC [2009] 1117 Q v Q [2009] 1591

s.1 Daffodil v IRC [2002] 797 IRC v Eversden [2002] 1013 Ch

Daniels Thompson [2004] 513 (CA)

52


HMRCC v Trustees of the Nelson Dance Family Settlement [2009] 401 George v IRC [2004] 75 Holland v IRC [2003] 207 Perry v IRC [2005] 1077 P v E [2007] 691

Smith v HMRCC [2007] 1281 St Clair-Ford v Ryder (HMRCC) [2006] 1647 Wells v HMRCC [2007] 1863 Davies v HMRCC [2009] 1151 RSPCA v Sharp [2011] 311 Buzzoni v HMRCC [2011] 1163 Glowacki (deceased) v HMRCC [2011] 1777 Buzzoni v HMRCC [2013] 47

s.2 IRC v Eversden [2002] 1013 Ch Daniels Thompson [2004] 513 (CA) George v IRC [2004] 75 Perry v IRC [2005] 1077 St Clair-Ford v Ryder (HMRCC) [2006] 1647 P v E [2007] 691 Smith v HMRCC [2007] 1281 Wells v HMRCC [2007] 1863 Bailhache Labesse Trustees Ltd v HMRCC [2008] 967 HMRCC v Trustees of the Nelson Dance Family Settlement [2009] 401 RSPCA v Sharp [2011] 311 Buzzoni v HMRCC [2011] 1163 Glowacki (deceased) v HMRCC [2011] 1777 Buzzoni v HMRCC [2013] 47 HMRCC v Hanson [2013] 1029

s.3 Melville v IRC [2001] 887 Essex v IRC [2002] 1

53


IRC v Eversden [2003] 893 (CA) Sellars & Deeprose v IRC [2004] 591 Perry v IRC [2005] 1077 St Clair-Ford v Ryder (HMRCC) [2006] 1647 P v E [2007] 691 Smith v HMRCC [2007] 1281 Wells v HMRCC [2007] 1863 Burden v UK [2007] 607 (4th) Burden v UK [2008] 1129 (Grand Chamber) Trustees of the Nelson Dance Family Settlement v HMRCC [2008] 891 HMRCC v Trustees of the Nelson Dance Family Settlement [2009] 401 RSPCA v Sharp [2011] 311 Buzzoni v HMRCC [2011] 1163 Fryer v HMRCC [2010] 815 Glowacki (deceased) v HMRCC [2011] 1777 Watkins v HMRCC [2012] 677 HMRCC v Hanson [2013] 1029

s.3A Robertson v IRC [2002] 885 Daniels v Thompson [2004] 513 (CA)

Burrell v Burrell [2005] 313 Allnutt v Allnutt [2006] 1317 Smith v HMRCC [2007] 1281 Wells v HMRCC [2007] 1863 Burden v UK [2008] 1129 (Grand Chamber) McKelvey v HMRCC [2008] 1407 Buzzoni v HMRCC [2011] 1163

s.4 Faulkner v IRC [2001] WTLR 1295 Holland v IRC [2003] 207 IRC v Eversden [2003] 893 (CA)

George v IRC [2004] 75

54


Arkwright v IRC [2004] 181 Daniels Thompson [2004] 513 (CA) Rosser v IRC [2004] 1057 Green v CIR [2005] 75 Allen v HMRC [2005] 937 Perry v IRC [2005] 1077 Judge v HMRC [2005] 1311 Lloyds TSB Private Bank v Twiddy (HMRC) (No 2) [2005] 1535 Douglas’s Trustees v HMRCC [2007] 663 Burden v UK [2007] 607 (4th) Burden v UK [2008] 1129 (Grand Chamber) Lyon’s PRs v HMRCC [2007] 1257 Wells v HMRCC [2007] 1863 Executors of MacArthur v HMRCC [2008] 1185 Trustees of the Nelson Dance Family Settlement v HMRCC [2008] 891

Bailhache Labesse Trustees Ltd v HMRCC [2008] 967 Smith v HMRCC [2009] 691 Richardson v HMRCC [2009] 1047 Davies v HMRCC [2009] 1151 RSPCA v Sharp [2010] 839

Harris v HMRCC [2011] 55 RSPCA v Sharp [2011] 311

Golding v HMRCC [2011] 1183 Glowacki (deceased) v HMRCC [2011] 1777 Hanson v HMRCC [2012] 597 HMRCC v Hanson [2013] 1029

s.5 Melville v IRC [2001] 887 IRC v Eversden [2002] 1013 Ch

Curnock v IRC [2003] 955 Sellars & Deeprose v IRC [2004] 591

55


Kempe v IRC [2004] 955 Rosser v IRC [2004] 1057 Green v CIR [2005] 75 Allen v HMRC [2005] 937 Perry v IRC [2005] 1077 Judge v HMRC [2005] 1311 Robertson v HMRC [2005] 1413 Lloyds TSB Private Bank v Twiddy (HMRC) (No 2) [2005] 1535 St Clair-Ford v Ryder (HMRCC) [2006] 1647 Postlethwaite’s executors v HMRCC [2007] 353 Lyon’s PRs v HMRCC [2007] 1257 Wells v HMRCC [2007] 1863 Smith v HMRCC [2009] 691 Davies & anr v HMRCC [2009] 1151 Price v HMRCC [2011] 161

Barclays Bank Trust Co v HMRCC [2011] 1489 Glowacki (deceased) v HMRCC [2011] 1777 Matthews v HMRCC [2013] 93 Silber v HMRCC [2013 113 HMRCC v Hanson [2013] 1029

s.6 Surveyor v IRC [2003] 111 Holland v IRC [2003] 211 Allen v HMRC [2005] 937

s.7 Wells v HMRCC [2007] 1863 Glowacki (deceased) v HMRCC [2011] 1777 s.10 Rysaffe Trustee C (CI) v IRC [2002] 1077

Phizackerley v HMRCC [2007] 745 Postlethwaite’s executors v HMRCC [2007] 353 Trustees of the Nelson Dance Family Settlement v HMRCC [2008] 891 Re Hamblett [2009] 559

56


Fryer v HMRCC [2010] 815 s.11 Robertson v HMRC [2005] 1413

Phizackerley v HMRCC [2007] 745 McKelvey v HMRCC [2008] 1407

Trustees of the Nelson Dance Family Settlement v HMRCC [2008] 891 Re Hamblett [2009] 563

s.12 Postlethwaite’s executors v HMRCC [2007] 353 Trustees of the Nelson Dance Family Settlement v HMRCC [2008] 891

s.13 Re A Trust Company Ltd [2008] 377 Postlethwaite’s executors v HMRCC [2007] 353 Trustees of the Nelson Dance Family Settlement v HMRCC [2008] 891

s.14 Trustees of the Nelson Dance Family Settlement v HMRCC [2008] 891



s.17 Trustees of the Nelson Dance Family Settlement v HMRCC [2008] 891 Wells v HMRCC [2007] 1863 Glowacki (deceased) v HMRCC [2011] 1777

s.18 Essex v IRC [2002] 1 IRC v Eversden [2002] 1013 Ch

Holland v IRC [2003] 207 Jemma Trust Company Ltd v Kippax Beaumont Lewis [2005] 683

Burden v UK [2007] 607 (4th) Postlethwaite’s executors v HMRCC [2007] 353

Wells v HMRCC [2007] 1863

57


Trustees of the Nelson Dance Family Settlement v HMRCC [2008] 891 Burden v UK [2008] 1129 (Grand Chamber) HMRCC v Trustees of the Nelson Dance Family Settlement [2009] 401 Re Hamblett [2009] 559




s.22 McKelvey v HMRCC [2008] 1407 Trustees of the Nelson Dance Family Settlement v HMRCC [2008] 891

s.23 Bailhache Labesse Trustees Ltd v HMRCC [2008] 967 HMRCC v Trustees of the Nelson Dance Family Settlement [2009] 401 McKelvey v HMRCC [2008] 1407 Trustees of the Nelson Dance Family Settlement v HMRCC [2008] 891 Harris v HMRCC [2011] 55

s.24 HMRCC v Trustees of the Nelson Dance Family Settlement [2009] 401

McKelvey v HMRCC [2008] 1407 Trustees of the Nelson Dance Family Settlement v HMRCC

[2008] 891 s.25 Bailhache Labesse Trustees Ltd v HMRCC [2008] 967

HMRCC v Trustees of the Nelson Dance Family Settlement [2009] 401 P v E [2007] 691

Trustees of the Nelson Dance Family Settlement v HMRCC

58


[2008] 891 s.27 Trustees of the Nelson Dance Family Settlement v HMRCC

[2008] 891 s.28 Trustees of the Nelson Dance Family Settlement v HMRCC

[2008] 891 s.30 Re A’s & B’s undertakings [2005] 1

HMRCC v Trustees of the Nelson Dance Family Settlement [2009] 401 Trustees of the Nelson Dance Family Settlement v HMRCC [2008] 891

s.31 Re A’s & B’s undertakings [2005] 1 s.32 Re A’s & B’s undertakings [2005] 1 s.35A Re A’s & B’s undertakings [2005] 1 s.38 Re Hamblett [2009] 559 Harris v HMRCC [2011] 55 s.41 Baynes v Hedger [2008] 1719

Re Hamblett [2009] 559 Baynes v Hedge [2009] 759 (CA) Harris v HMRCC [2011] 55

s.43 Faulkner v IRC [2001] 1295 Oakley v IRC [2005] 181 Rysaffe Trust Company (CI) Ltd v IRC [2002] 65 (Spc)

Rysaffe Trust Company (CI) Ltd v IRC [2002] 1077 (ChD) IRC v Rysaffe Trust Company (CI) Ltd [2003] 481 (CA) Smith v HMRCC [2009] 691

s.44 Stow v Stow [2008] 1103 s.46 Douglas’s Trustees v HMRCC [2007] 663 s.47 Postlethwaite’s executors v HMRCC [2007] 353 s.48 Melville v IRC [2001] 887

Postlethwaite’s executors v HMRCC [2007] 353 Re JDS, Smythe v JDS [2012] 475

59


s.49 IRC v Eversden [2002] 1013 Ch Arkwright v IRC [2004] 181 Bailhache Labesse Trustees Ltd v HMRCC [2008] 967 Burrell v Burrell [2005] 313 Judge v HMRC [2005] 1311 Douglas’s Trustees v HMRCC [2007] 663 Faulkner v IRC [2001] WTLR 1295

Green v CIR [2005] 75 IRC v Eversden [2003] 893 (CA) Oakley v IRC [2005] 181 Re RGST Settlement Ridgwell v Ridgwell [2008] 527 Woodhall v CIR [2001] 475 Davies v HMRCC [2009] 1151 Barclays Bank Trust Co v HMRCC [2011] 1489 Hanson v HMRCC [2012] 597 HMRCC v Hanson [2013] 1029

s.49D Re RGST Settlement Ridgwell v Ridgwell [2008] 527 s.50 Woodhall v CIR [2001] 475

Faulkner v IRC [2001] WTLR 1295 s.52 Burrell v Burrell [2005] 313

Jemma Trust Co Ltd v Kippax Beaumont Lewis [2004] 535 Patch’s Executors v HMRCC [2007] 1825

s.58 Crawford’s Trustees v HMRC [2005] 797 Douglas’s Trustees v HMRCC [2007] 663

Bailhache Labesse Trustees Ltd v HMRCC [2008] 967 Trustees of the Nelson Dance Family Settlement v HMRCC [2008] 891 Pierce v Wood [2010] 253

s.64 Rysaffe Trust Company (CI) Ltd v IRC [2002] 65 (SpC) IRC v Rysaffe Trust Company (CI) Ltd [2003] 481 (CA) Pierce v Wood [2010] 253 Rysaffe Trust Company (CI) Ltd v IRC [2002] 1077 (ChD)

60


Sieff v Fox [2005] 891 s.65 Bailhache Labesse Trustees Ltd v HMRCC [2008] 967

Sieff v Fox [2005] 891 s.71 Crawford’s Trustees v HMRC [2005] 797

Burrell v Burrell [2005] 313 Allnutt v Allnutt [2006] 1317 Price v Williams-Wynn [2006] 1635 Barclays Bank Trust Co v HMRCC [2011] 1489 Wright v Gater [2012] 549

s.76 Bailhache Labesse Trustees Ltd v HMRCC [2008] 967 s.86 Postlethwaite’s executors v HMRCC [2007] 353

Pitt v Holt; Futter v Futter [2011] 623 s.89 Pitt v Holt [2010] 269 Barclays Bank Trust Co v HMRCC [2011] 1489 SM v HM [2012] 281 Futter v HMRC; Pitt v HMRC [2013] 977 s.91 Daffodil v IRC [2002] 795

Jemma Trust Co Ltd v Kippax Beaumont Lewis [2004] 535 s.93 Cook v IRC [2002] 1003 s.94 HMRCC v Trustees of the Nelson Dance Family Settlement

[2009] 401 Postlethwaite’s executors v HMRCC [2007] 353

s. 98 HMRCC v Trustees of the Nelson Dance Family Settlement [2009] 401

s.101 Buzzoni v HMRCC [2013] 47 s.102 IRC v Eversden [2002] 1013

CIR v George [2003] 471 Buzzoni v HMRCC [2013] 47

s.103 Arnander v HMRCC [2007] 51 Grimwood-Taylor v CIR [2000] 321

McCall v HMRCC [2008] 865 Marquess of Hertford v IRC [2005] 85

61


HMRC v Brander [2010] 1545 Pawson deceased v HMRCC [2012] 665 HMRC v Pawson [2013] 469 The Trustees of David Zetland Settlement [2013] 1065

s.104 Beckman v IRC [2003] 773 CIR v Mallender [2001] 459 George v IRC [2004] 75 (CA) IRC v George [2003] 471 (Ch)

McCall v HMRCC [2008] 865 Marquess of Hertford v IRC [2005] 85

Trustees of the Nelson Dance Family Settlement v HMRCC [2008] 891 Weston v IRC [2001] 1217 HMRC v Brander [2010] 1545 McCall v HMRCC [2011] 1823 The Trustees of David Zetland Settlement [2013] 1065

s.105 Beckman v IRC [2003] 773 Burrell v Burrell [2005] 313 Clark v HMRC [2005] 1465

IRC v George [2003] 471 (Ch) CIR v Mallender [2001] 459 Executors of Dugan-Chapman v HMRCC [2008] 1359 Executors of Piercy (dec’d) v HMRCC [2008] 1075 Executors of Stedman v IRC [2002]1357 George v IRC [2004] 75 (CA) HMRCC v Trustees of the Nelson Dance Family Settlement [2009] 401 McCall v HMRCC [2008] 865 Marquess of Hertford v IRC [2005] 85

Trustees of the Nelson Dance Family Settlement v HMRCC [2008] 891

Walker v CIR [2001] 773

62


Weston v IRC [2001] 1217 McCall v HMRCC [2011] 1823 Ramsay v HMRCC [2013] 307 The Trustees of David Zetland Settlement [2013] 1065 Ramsay v HMRCC [2013] 1773

s.106 Burrell v Burrell [2005] 313 Executors of Dugan-Chapman v HMRCC [2008] 1359 HMRCC v Trustees of the Nelson Dance Family Settlement [2009] 401 McCall v HMRCC [2008] 865 Marquess of Hertford v IRC [2005] 85 Trustees of the Nelson Dance Family Settlement v HMRCC [2008] 891

s.107 Executors of Dugan-Chapman v HMRCC [2008] 1359 s.108 Executors of Dugan-Chapman v HMRCC [2008] 1359 s.110 Beckman v IRC [2003] 773

CIR v Mallender [2001] 459 HMRCC v Trustees of the Nelson Dance Family Settlement [2009] 401 McCall v HMRCC [2008] 865 Marquess of Hertford v IRC [2005] 85 Trustees of the Nelson Dance Family Settlement v HMRCC [2008] 891 HMRCC v Brander [2010] 1549

s.111 Walker v CIR [2001] 773 s.112 CIR v Mallender [2001] 459

HMRCC v Trustees of the Nelson Dance Family Settlement [2009] 401 Executors of Dugan-Chapman v HMRCC [2008] 1359 Marquess of Hertford v IRC [2005] 85


63


s.113 Executors of Dugan-Chapman v HMRCC [2008] 1359 Marquess of Hertford v IRC [2005] 85


s.113A Trustees of the Nelson Dance Family Settlement v HMRCC [2008] 891

s.114 McCall v HMRCC [2011] 1823 Pawson deceased v HMRCC [2012] 665

HMRC v Pawson [2013] 469 s.115 Dixon v IRC [2002] 175

Exors of Higginson v IRC [2002] 1413 Lloyds TSB v IRC [2002] 1435 Rosser v IRC [2004] 1057 Williams v HMRC [2005] 1421 Lloyds TSB Private Bank v Twiddy (HMRC) (No 2) [2005] 1535

Arnander v HMRCC [2007] 51 Trustees of the Nelson Dance Family Settlement v HMRCC

[2008] 891 Golding v HMRCC [2011] 1183 Atkinson v HMRCC [2010] 745 HMRC v Atkinson [2012] 197 Hanson v HMRCC [2012] 597 HMRCC v Hanson [2013] 1029

s.116 Arnander v HMRCC [2007] 51 Lloyds TSB v IRC [2002] 1435 Williams v HMRC [2005] 1421 Lloyds TSB Private Bank v Twiddy (HMRC) (No 2) [2005] 1535 Trustees of the Nelson Dance Family Settlement v HMRCC [2008] 891 Rosser v IRC [2004] 1057

64


Atkinson v HMRCC [2010] 745 Golding v HMRCC [2011] 1183 HMRC v Atkinson [2012] 197 Hanson v HMRCC [2012] 597 HMRCC v Hanson [2013] 1029

s.117 Arnander v HMRCC [2007] 51 Dixon v IRC [2002] 175 Williams v HMRC [2005] 1421 Lloyds TSB Private Bank v Twiddy (HMRC) (No 2) [2005] 1535 Trustees of the Nelson Dance Family Settlement v HMRCC [2008] 891 Rosser v IRC [2004] 1057 Atkinson v HMRCC [2010] 745 Golding v HMRCC [2011] 1183 HMRC v Atkinson [2012] 197 HMRCC v Hanson [2013] 1029

s.122 Burrell v Burrell [2005] 313 s.124 HMRCC v Hanson [2013] 1029 s.142 Re Bernstein v Jacobsons [2010] 559

Jemma Trust Co Ltd v Kippax Beaumont Lewis [2004] 535 Jemma Trust Company Ltd v Kippax Beaumont Lewis [2005] 683

Farmer v Sloan [2005] 521 Executor of Lau (Dec'd) v HMRCC [2009] 627 IRC v Arkwright [2004] 855 (Ch) Soutter’s Executry v IRC [2002] 1207

Wells v HMRCC [2007] 1863 Harris v HMRCC [2011] 55 Re G (TJ) [2011] 231

Jeffrey v Gretton [2011] 809 Glowacki (deceased) v HMRCC [2011] 1777

65


s.143 Silber v HMRCC [2013 113 s.144 Bailhache Labesse Trustees Ltd v HMRCC [2008] 967 Re G (TJ) [2011] 231 s.150 Ogden v Trustees of RSH Griffiths 2003 Settlement [2008]

685 Pitt v Holt [2010] 269 Pitt v Holt; Futter v Futter [2011] 623 Re A Trust, B v C [2011] 749 AC v DC [2013] 745

s.151 Melville v IRC [2001] 887 s.160 Arkwright v IRC [2004] 181 (SpC)

Executors of Bower (Dec’d) v HMRCC [2008] 987 Executors of MacArthur v HMRCC [2008] 1185

HMRCC v Cairns [2009] 793 IRC v Arkwright [2004] 855 (Ch) Chadwick v HMRCC [2010] 961 Price v HMRCC [2011] 161 Tapp v HMRCC [2011] 363 Watkins v HMRCC [2012] 677

s.161 Arkwright v IRC [2004] 181 (SpC) IRC v Arkwright [2004] 855 (Ch) Price v HMRCC [2011] 161

s.162 Green v CIR [2005] 75 Price v HMRCC [2011] 161 s.169 HMRC v Atkinson [2012] 197 s.171 Arkwright v IRC [2004] 181 (SpC)

IRC v Arkwright [2004] 855 (Ch) s.190 Jemma Trust Co Ltd v Kippax Beaumont Lewis [2004] 535

Stonor v CIR [2002] 291 s.191 Jemma Trust Co Ltd v Kippax Beaumont Lewis [2004] 535

Jemma Trust Company Ltd v Kippax Beaumont Lewis [2005] 683

66


Stonor v CIR [2002] 291 s.199 HMRCC v Trustees of the Nelson Dance Family Settlement

[2009] 401 Stow v Stow [2008] 1103 Pitt v Holt; Futter v Futter [2011] 623

s.200 Daniels Thompson [2004] 513 (CA) Perry v IRC [2005] 1077

HMRCC v Cairns [2009] 793 Smith v HMRCC [2009] 691 Harris v HMRCC [2011] 55

s.201 Jemma Trust Co Ltd v Kippax Beaumont Lewis [2004] 535 Jemma Trust Company Ltd v Kippax Beaumont Lewis [2005] 683

s.204 Daniels Thompson [2004] 513 (CA) Jemma Trust Company Ltd v Kippax Beaumont Lewis [2005] 683

Smith v HMRCC [2009] 691 Harris v HMRCC [2011] 55 Pitt v Holt; Futter v Futter [2011] 623

s.211 Daniels Thompson [2004] 513 (CA) Smith v HMRCC [2009] 691 Harris v HMRCC [2011] 55

s.212 Harris v HMRCC [2011] 55 s.216 Robertson v IRC [2002] 885

HMRCC v Cairns [2009] 793 HMRCC v Trustees of the Nelson Dance Family Settlement [2009] 401 Jemma Trust Company Ltd v Kippax Beaumont Lewis [2005] 683 Holland v IRC [2003] 207 Robertson v IRC [2002] 885

s.219 Perry v IRC [2005] 1077

67


s.221 Rysaffe Trustee C (CI) v IRC [2002] 1077 Holland v IRC [2003] 207 Crawford’s Trustees v HMRC [2005] 797 Allen v HMRC [2005] 937 Robertson v HMRC [2005] 1413 Lloyds TSB Private Bank v Twiddy (HMRC) (No 2) [2005] 1535 HSBC Trust Co (UK) Ltd v Twiddy (HMRCC) [2006] 1533 St Clair-Ford v Ryder (HMRCC) [2006] 1647 Postlethwaite’s executors v HMRCC [2007] 353 Douglas’s Trustees v HMRCC [2007] 663 Wells v HMRCC [2007] 1863 Executors of MacArthur v HMRCC [2008] 1185 Richardson v HMRCC [2009] 1047 Pierce v Wood [2010] 253 Chadwick v HMRCC [2010] 961 Price v HMRCC [2011] 161 Tapp v HMRCC [2011] 363 Golding v HMRCC [2011] 1183 Barclays Bank Trust Co v HMRCC [2011] 1489 Glowacki (deceased) v HMRCC [2011] 1777 Hanson v HMRCC [2012] 597

s.222 Rysaffe Trustee C (CI) v IRC [2002] 1077 Arkwright v IRC [2004] 181 (SpC) Holland v IRC [2003] 207 Allen v HMRC [2005] 937 Lloyds TSB Private Bank v Twiddy (HMRC) (No 2) [2005] 1535

HSBC Trust Co (UK) Ltd v Twiddy (HMRCC) [2006] 1533 IRC v Arkwright [2004] 855 (Ch) Stow v Stow [2008] 1103 Price v HMRCC [2011] 161

68


Tapp v HMRCC [2011] 363 Barclays Bank Trust Co v HMRCC [2011] 1489

s.223C Price v HMRCC [2011] 161 s.223H Price v HMRCC [2011] 161 s.224 Crawford’s Trustees v HMRC [2005] 797

Perry v IRC [2005] 1077 Wells v HMRCC [2007] 1863

Stow v Stow [2008] 1103 Executor of Lau (Dec'd) v HMRCC [2009] 627 Richardson v HMRCC [2009] 1047 Glowacki (deceased) v HMRCC [2011] 1777

s.225 IRC v Arkwright [2004] 855 (Ch) Smith v HMRCC [2008] 147

s.226 HMRCC v Cairns [2009] 793 s.227 Burden v UK [2007] 607 (4th)

Burden v UK [2008] 1129 (Grand Chamber) HMRCC v Cairns [2009] 793 HMRCC v Trustees of the Nelson Dance Family Settlement [2009] 401

s.233 Robertson v IRC [2002] 885 HMRCC v Cairns [2009] 793 Patch’s Executors v HMRCC [2007] 1825 Richardson v HMRCC [2009] 1047

s.224 Allen v HMRC [2005] 937 Watkins v HMRCC [2012] 677 s.234 HMRCC v Cairns [2009] 793 s.235 Ogden v Trustees of RSH Griffiths 2003 Settlement [2008]

685 Re A Trust, B v C [2011] 749

s.236 Ogden v Trustees of RSH Griffiths 2003 Settlement [2008] 685 Re A Trust, B v C [2011] 749

69


s.237 HMRCC v Trustees of the Nelson Dance Family Settlement [2009] 401

Pitt v Holt; Futter v Futter [2011] 623 Futter v HMRC; Pitt v HMRC [2013] 977

s.239 Jemma Trust Co Ltd v Kippax Beaumont Lewis [2004] 535 Jemma Trust Company Ltd v Kippax Beaumont Lewis [2005] 683

Patch’s Executors v HMRCC [2007] 1825 s.242 Holland v IRC [2003] 207 s.247 Robertson v IRC [2002] 885

HMRCC v Cairns [2009] 793 Robertson v IRC [2002] 885

s.249 Robertson v IRC [2002] 885 HMRCC v Cairns [2009] 793 Robertson v IRC [2002] 885

s.250 HMRCC v Cairns [2009] 793 s.251 HMRCC v Cairns [2009] 793 s.252 HMRCC v Cairns [2009] 793 s.253 HMRCC v Cairns [2009] 793 s.263 Smith v HMRCC [2008] 147 s.264 Smith v HMRCC [2007] 1281 s.267 Clarkson v Barclays Private Bank Trust (IoM) Ltd [2007]

1703 Re Betsam Trust, McBurney v McBurney & anr [2009] 1489

s.268 Smith v HMRCC [2007] 1281 Rysaffe Trust Company (CI) Ltd v IRC [2002] 65 (SpC) Rysaffe Trust Company (CI) Ltd v IRC [2002] 1077 (ChD)

IRC v Rysaffe Trust Company (CI) Ltd [2003] 481 (CA) Smith v HMRCC [2008] 147

s.272 Bailhache Labesse Trustees Ltd v HMRCC [2008] 967 Re Epona Trustees Ltd [2009] 87 Kempe v IRC [2004] 955

70


Melville v IRC [2001] 887 Postlethwaite’s executors v HMRCC [2007] 353

Rysaffe Trust Company (CI) Ltd v IRC [2002] 1077 (ChD) Buzzoni v HMRCC [2011] 1163 Watkins v HMRCC [2012] 677

Sch 1 Wells v HMRCC [2007] 1863 Sch 6 Davies v HMRCC [2009] 1151

Insolvency Act 1985 s.130 Tasarruf Mevduarti Sigorta Fonu v Merrill Lynch Bank &

Trust Cayman [2011] 1249 (PC) s.174 Haines v Hill [2008] 447

Insolvency Act 1986 Re Mr and Mrs P Capital Asset Protection Plan Trust, JP v Atlas Trading Company (Jersey) Ltd [2009] 873 Relfo Ltd v Varsani [2009] 1019

s.112 Zeital v Kaye [2010] 913 s.127 Re Vos, Dick v Kendall Freeman [2005] 1619

Re Branston & Gothard Ltd, Hill v Phillips [2007] 85 s.214 M v M [2013] 1725 s.238 Singla v Brown [2009] 165 Claridge, re the trustee in bankruptcy of [2011] 1681 s.236 Sinclair Investments v Versailles Trade Finance [2011] 839 s.239 Re Branston & Gothard Ltd, Hill v Phillips [2007] 85

C v C (No 2) [2007] 753 s.256 Re Hemming [2008] 1833 s.271 Re Vos, Dick v Kendall Freeman [2005] 1619 s.279 Re Hemming [2008] 1833 s.281 Re Woodland-Ferrari [2002] 1539 Walden v Atkins [2013] 1465 s.283 Abrahams v Abrahams [2000] 593

Re Vos, Dick v Kendall Freeman [2005] 1619 Avis v Turner [2007] 1521

71


French v Barcham [2008] 1813 Haines v Hill [2008] 447 Re Hemming [2008] 1833 Tasarruf Mevduati Sigorta Fonu v Merrill Lynch Bank and Trust Company (Cayman) Ltd [2010] 1285 Tasarruf Mevduarti Sigorta Fonu v Merrill Lynch Bank & Trust Cayman [2011] 1249 (PC) Walden v Atkins [2013] 1465

s.283A Avis v Turner [2007] 1521 Holtham v Kelmanson [2007] 285

s.284 Williams v Lawrence [2011] 1455 s.285 Re Vos, Dick v Kendall Freeman [2005] 1619 s.287 Walden v Atkins [2013] 1465 s.303 Re K [2007] 1007 s.305 Walden v Atkins [2013] 1465 s.306 Re Vos, Dick v Kendall Freeman [2005] 1619

Avis v Turner [2007] 1521 Re Hemming [2008] 1833 Holtham v Kelmanson [2007] 285 Walden v Atkins [2013] 1465

s.307 Re Hemming [2008] 1833 Holtham v Kelmanson [2007] 285

s.314 Re K [2007] 1007 s.333 Barrett v Barrett [2009] 201 s.335A Avis v Turner [2007] 1521

French v Barcham [2008] 1813 Holtham v Kelmanson [2007] 285

s.336 Avis v Turner [2007] 1521 s.339 Haines v Hill [2008] 447

Stow v Stow [2008] 1103 Singla v Brown [2009] 165 Williams v Lawrence [2011] 1455

72


Claridge, re the trustee in bankruptcy of [2011] 1681 Independent Trustte Services v GP Noble Trustees [2012] 1171

s.341 Claridge, re the trustee in bankruptcy of [2011] 1681 s.342 Claridge, re the trustee in bankruptcy of [2011] 1681 s.363 Holtham v Kelmanson [2007] 285

Re K [2007] 1007 s.375 Chirkinian v Larcom Trustees Ltd [2006] 1523

Holtham v Kelmanson [2007] 285 s.382 Re K [2007] 1007 s.385 Re Vos, Dick v Kendall Freeman [2005] 1619 s.421 Re K [2007] 1007 s.423 The Law Society v Southall [2001] 719

Inland Revenue v Hashmi [2002] 19 (ChD) IRC v Hashmi [2002] 1027 (CA) The Law Society v Southall [2002] (CA) 1151 Shalson v Russo [2003] 1165 C v C (No 2) [2007] 753 Singla v Brown [2009] 165 Claridge, re the trustee in bankruptcy of [2011] 1681 AC v DC [2013] 745 Prest v Petrodel Resources Ltd [2013] 1249 Ben Nevis (Holdings) v HMRC [2014] 1

s.424 Inland Revenue v Hashmi [2002] 19 (ChD) The Law Society v Southall [2001] 719

The Law Society v Southall [2002] (CA) 1151 Ben Nevis (Holdings) v HMRC [2014] 1

s.425 The Law Society v Southall [2002] (CA) 1151 Ben Nevis (Holdings) v HMRC [2014] 1 s.436 Haines v Hill [2008] 447

Re Hemming [2008] 1833 Tasarruf Mevduarti Sigorta Fonu v Merrill Lynch Bank &

73


Trust Cayman [2011] 1249 (PC) Claridge, re the trustee in bankruptcy of [2011] 1681 Walden v Atkins [2013] 1465

s.591 Re K [2007] 1007 Sch B1 Mills & ors v HSBC Trustee (CI) Ltd [2010] 235 Re Kaupthing Singer & Friedlander Ltd [2011] 79 Habana Ltd v Kaupthing Singer & Friedlander [2011] 275

Du Preez v Kaupthing Singer & Friedlander IoM [2011] 559 para 5 Farepak Food & Gifts Ltd, Dubey v HMRCC [2007] 1407 para 22 Bagus Investments Ltd v Kastening [2012] 1675 para 26 Bagus Investments Ltd v Kastening [2012] 1675

Insolvency Act 2006 s.2 Re OPC Managed Rehab Ltd, Levin & anry v Ikiua & anr

[2010] 469 s.3 Re OPC Managed Rehab Ltd, Levin & anry v Ikiua & anr




[2010] 469 Interpretation Act 1889

s.31 Jasmine Trustees v Wells & Hind [2007] 489 Interpretation Act 1978

s.5 Rosser v IRC [2004] 1057 s.6 Re Epona Trustees Ltd [2009] 87 The Pollen Estate Trustee Co Ltd v HMRC [2013] 1593 s.16 Bath & Wells v Jenkinson [2001] 353 s.20 Gregg v Pigott [2012] 953

74


J Judgments Act 1838 s.14 Hughmans Solicitors v Central Stream Services [2012] 1559 Judicature Act 1873

s 25 Roberts v Gill [2008] 1429 Central Bank of Nigeria v Williams [2012] 745 s.34 Shovelar v Lane [2011] 1411

Judicature Act 1908 s.19C Re Hamblett [2009] 559 s.87 Re OPC Managed Rehab Ltd, Levin v Ikiua [2010] 469

Judicature (Northern Ireland) Act 1978 s.33A Pope v HMRCC [2013] 287 Judicial Trustees Act 1896

s. 1 Green v Gaul [2006] 1391 CA The Thomas and Agnes Carvel Foundation v Carvel [2007] 1297 Re Steel (dec'd), Angus v Emmott [2010] 531 s.11 Re Goodman (deceased) [2013] 1181 Jurisdiction and Judgment Act 1982

s.45 Gomez v Gomez-Monche Vives [2008] 1623 (CA) sch 1 Gomez v Gomez-Monche Vives [2008] 1623 (CA)

75


L Land Clauses Consolidation Act 1845

s.99 Re Hitchen Cow Commoners Trust [2002] 1419 s.102 Re Hitchen Cow Commoners Trust [2002] 1419 s.103 Re Hitchen Cow Commoners Trust [2002] 1419 s.104 Re Hitchen Cow Commoners Trust [2002] 1419 s.107 Re Hitchen Cow Commoners Trust [2002] 1419

Land Registration Act 1925 s.58 Adekunle v Ritchie [2007] 1505

The Mortgage Corporation v Lewis Silkin [2000] 357 s.70 Ali v Khan [2009] 187

Halley v The Law Society [2003] 845 Lloyd v Dugdale [2002] 863 Peasley v Governors of Haileybury [2001] 1365

Land Registration Act 2002 s.28 Hughmans Solicitors v Central Stream Services [2012] 1559 Hughmans Solicitors v Central Stream Services [2013] 239CA s.29 Hughmans Solicitors v Central Stream Services [2012] 1559 Hughmans Solicitors v Central Stream Services [2013] 239CA s.30 Hughmans Solicitors v Central Stream Services [2012] 1559 Hughmans Solicitors v Central Stream Services [2013] 239CA s.73 Quigley v Masterson [2012] 521 s.116 Henry v Henry [2010] 1011 (PC)

Land Transfer Act 1875 s.48 McLaughlin v HMRCC [2012] 855 Land Transfer Act 1897 Green v Gaul [2006] 1391 CA Landlord and Tenant Act 1927 Re Singellos, Singellos v Singellos [2011] 327 Landlord and Tenant Act 1954

Shah v Shah [2012] 165

76


HMRC v Atkinson [2012] 197 s.24 Whaley v Whaley [2011] 1267 s.25 Glenister v Moody [2005] 1205 s.30 Whaley v Whaley [2011] 1267 s.40 Glenister v Moody [2005] 1205

Landlord and Tenant Act 1985 s.20 Ultraframe (UK) Ltd v Fielding [2007] 835

Landlord and Tenant Act 1987 s.42 Retirement Care Group Ltd v HMRCC [2008] 913

Landlord and Tenant Act 1988 Re Singellos, Singellos v Singellos [2011] 327 Latent Damages Act 1986

s.4A(10) Bacon v Howard Kennedy [2000] 169 s.14A Bacon v Howard Kennedy [2000] 169

Law of Property Act 1881 Jasmine Trustees v Wells & Hind [2007] 489 Law of Property Act 1922

s.107 Jasmine Trustees v Wells & Hind [2007] 489 s.110 Jasmine Trustees v Wells & Hind [2007] 489 s.188 Jasmine Trustees v Wells & Hind [2007] 489

Law of Property Act 1925 Re Martin, Clarke v Brothwood [2007] 329 s.1 Alexander-David v London Borough of Hammersmith and

Fulham [2009] 745 Stack v Dowden [2007] 1053 (HL)


s.4 Hanchett –Stamford v A.G. [2009] 101 s.7 Fraser v Canterbury Diocesan Board of Finance (No 2) [2007]

1735 (CH D) s.20 French v Barcham [2008] 1813 s.23 Re Horley Town FC, Hunt v McLaren [2006] 1817 s.26 X v A [2000] 11

Notting Hill Housing Trust v Brackley [2001] 1353

77



s.30 Avis v Turner [2007] 1521 HSBC Trust Co (UK) Ltd v Twiddy (HMRCC) [2006] 1533

s.34 Stack v Dowden [2007] 1053 (HL) s.36 Carr v Isard [2007] 409

Stack v Dowden [2007] 1053 (HL) Quigley v Masterson [2012] 521

s.40 Healey v Brown [2002] 849 Kinane v Mackie-Conteh [2005] 345

Irani v Irani [2006] 1561 Frear v Frear [2009] 221

s.53 Aroso v Coutts & Co [2001] 797 Healey v Brown [2002] 849 Winsper v Perrett [2002] 927

Collier v Collier [2003] 617 Churchill v Roach [2003] 779

Halley v The Law Society [2003] 845 Oxley v Hiscock [2004] 709 (CA)

Kinane v Mackie-Conteh [2005] 345 Slater v Simm [2007] 1043

Stack v Dowden [2007] 1053 (HL) Negus v Bahouse [2008] 97 A v A [2009] 1 Hanchett –Stamford v A.G .[2009] 101 Barrett v Barrett [2009] 201 Zeital v Kaye [2010] 913 Hanson v HMRCC [2012] 597 Drakeford v Cotton [2012] 1135

Phillipe v Cameron [2012] 1275 Hughes v Bourne [2012] 1333 Walden v Atkins [2013] 1465

78


s.56 Re Barlow, Dalton v Ellis [2008] 1333 s.60 Ali v Khan [2009] 187 M v M [2013] 1725 s.105 Dominion Corporate Trustees v Capmark Bank [2011] 1747 s.107 Dominion Corporate Trustees v Capmark Bank [2011] 1747 s.132 Gregg v Pigott [2012] 953 s.136 Aroso v Coutts & Co [2001] 797 s.149 Re Shuldam [2012] 1597 s.164 Gomez v Gomez-Monche Vives [2008] 1623 (CA)

Retirement Care Group Ltd v HMRCC [2008] 913 Beard v Shadler [2011] 1147 Trustees of Mrs PL Travers Will Trust v HMRCC [2013] 1831

s.171 Re P [2009] 661 Re G (TJ) [2011] 231 s.172 IRC v Hashmi [2002] 1027 (CA) AC v DC [2013] 745 s.176 Re P [2009] 661 s.196 Quigley v Masterson [2012] 521 s.199 MCP Pension Trustees Ltd v AON Pension Trustees Ltd

[2010] 1331 Pesticcio v Huet [2003] 1327 (Ch) Sinclair Investments v Versailles Trade Finance [2011] 839

s.205 Pesticcio v Huet [2003] 1327 (Ch) Kinane v Mackie-Conteh [2005] 345 Buzzoni v HMRCC [2011] 1163 Drakeford v Cotton [2012] 1135 Creasey v Sole [2013] 931 Law of Property Amendment Act 1860

s. 13 Green v Gaul [2006] 1391 CA Law of Property (Amendment) Act 1926

s.3 Fraser v Canterbury Diocesan Board of Finance (No 2) [2007]

79


1735 (CH D) Law of Property (Miscellaneous Provisions) Act 1989

s.2 Healey v Brown [2002] 849 Jiggins v Brisley [2003] 1141

Allardyce v Roebuck [2004] 779 Cobbe v Yeomans Row Management Ltd [2005] 625 Ch Herbert v Doyle [2009] 589 McGuane v Welch [2009] 1201 Q v Q [2009] 1591 S v S [2009] 1643 Thorner v Major [2009] 713 Shovelar v Lane [2011] 1411 Lane v Cullens Solicitors [2011] 1807 Brown v Stephenson [2013] 1675 Law Reform (Miscellaneous Provision) Act 1934 Bluck v Information Commissioner [2008] 1

s.1 Daniels Thompson [2004] 513 (CA) Rind v Theodore Goddard [2008] 699

s.3 Pope v HMRCC [2013] 287 Law Reform (Miscellaneous Provisions) Act 1989 C v C (No 2) [2007] 753

s.1 Hughes v Lloyd [2008] 473 Re K [2007] 1007

Jones v Jones [2006] 1847 s.2 Hooper v Gorvin [2001] 575

Jennings v Rice [2001] 871 (HC) Jennings v Rice [2002] 367 (CA) Healey v Brown [2002] WTLR 849 Allardyce v Roebuck [2004] 779 Kinane v Mackie-Conteh [2005] 345 Yeoman’s Row Management Ltd v Cobbe [2006]1473 (CA) Vinaver v Milton Asbury Ltd [2006] 1675 Akhtar v Arif [2007] 35 Re Walters, Olins v Walters [2008] 329 (ChD)

80


Thorner v Major [2008] 1289 (CA) Yeoman’s Row Management Ltd v Cobbe [2008] 1461 (HL)

Law Reform (Miscellaneous Provisions) Act (Northern Ireland) 1937 s.17 Pope v HMRCC [2013] 287 Law Reform (Miscellaneous Provisions) (Scotland) Act 1990

s.71 McDowall v IRC [2004] 221 Leasehold Reform Act 1967 Re H Trust, SW v X Trust Company Ltd [2008] 1025 (JRC)

s.9 Will Trustees of the Second Duke of Westminster v Regis Group (Barclays) Ltd [2008] 1587

s.9A Will Trustees of the Second Duke of Westminster v Regis Group (Barclays) Ltd [2008] 1587

Leasehold Reform, Housing and Urban Development Act 1993 s.39 Holtham v Kelmanson [2007] 285 s.56 Holtham v Kelmanson [2007] 285

Legal Aid Act 1949 s.1 Re Nobbs, Midland Bank Trust Co Ltd v Nobbs [2008] 905

Legal Aid Act 1974 s.7 Re Nobbs, Midland Bank Trust Co Ltd v Nobbs [2008] 905

Legal Aid Act 1988 s.31 Hughes v Richards [2011] 997

Legitimacy Act 1959 Green v Montagu [2011] 1341 Legitimacy Act 1976 Green v Montagu [2011] 1341 Limitation Act 1623 Tritton Development Fund Ltd v Fortis Bank (Cayman) Ltd

[2007] 1483 Limitation Act 1939 Cattley v Pollard [2007] 245 Ultraframe (UK) Ltd v Fielding [2007] 835

s.3 Gwembe Valley Development Co Ltd v Kashy [2004] 97 s.19 Green v Gaul [2006] 1391 CA

Nolan v Nolan [2004] 1261 (VCA) (Aus) Peconic Industrial Developments Ltd v Lau Kwok Fai [2009] 121 Peconic Industrial Development Ltd v Lau & ors [2009] 999

81


Statek Corporation v Alford [2008] 1089 Central Bank of Nigeria v Williams [2012] 745

s.20 Re Loftus, Green v Gaul [2005] 1327 Ch Green v Gaul [2006] 1391 CA

Nolan v Nolan [2004] 1261 (VCA) (Aus) Limitation Act 1975

s.2D Adams v Schofield [2004] 1049 Limitation Act 1980 Jasmine Trustees v Wells & Hind [2007] 489 Lane v Cullens Solicitors [2011] 1807

s.2 Macaulay & Farley v Premium Life Assurance [2000] 261 Cattley v Pollard [2007] 245

Jessup v Wetherell [2007] 515 Re K [2007] 1007 Rind v Theodore Goddard [2008] 699

s.3 Gwembe Valley Development Co Ltd v Kashy [2004] 97 Nolan v Nolan [2004] 1261 (VCA) (Aus)

s.5 Hopper v Hopper & anr [2009] 805 Gwembe Valley Development Co Ltd v Kashy [2004] 97

Jessup v Wetherell [2007] 515 Re K [2007] 1007

s.6 Re K [2007] 1007 s.14A Macaulay & Farley v Premium Life Assurance [2000] 261

Daniels Thompson [2004] 513 (CA) Jessup v Wetherell [2007] 515

Rind v Theodore Goddard [2008] 699 Roberts v Gill [2008] 1429

s.14B Rind v Theodore Goddard [2008] 699 s.15 Cattley v Pollard [2007] 245 s.18 Cattley v Pollard [2007] 245 s.20 Re Loftus, Green v Gaul [2005] 1327 Ch s.21 JJ Harrison (Properties) Ltd v Harrison [2001] 1327

Gwembe Valley Development Co Ltd v Kashy [2004] 97

82


Nolan v Nolan [2004] 1261 (VCA) (Aus) Patel v Shah [2005] 359 Re Loftus, Green v Gaul [2005] 1327 Ch Green v Gaul [2006] 1391 CA Sinclair Investment Holdings SA v Versailles Trade Finance Ltd [2006] 1655 Cattley v Pollard [2007] 245 Re K [2007] 1007 Statek Corporation v Alford [2008] 1089 Peconic Industrial Developments Ltd v Lau Kwok Fai [2009] 121 Sinclair Investments v Versailles Trade Finance [2011] 839 Central Bank of Nigeria v Williams [2012] 745 Page v Hewetts Solicitors [2012] 1427 Bagus Investments Ltd v Kastening [2012] 1675 Iles v Iles [2013] 493

s.22 Green v Gaul [2006] 1391 CA Nolan v Nolan [2004] 1261 (VCA) (Aus)

s.23 Gwembe Valley Development Co Ltd v Kashy [2004] 97 Hopper v Hopper [2009] 805 JJ Harrison (Properties) Ltd v Harrison [2001] 1327 Page v Hewetts Solicitors [2012] 1427

s.24 Re K [2007] 1007 s.28 Masterman-Lister v Bruton & Co [2003] 259 s.29 Re Loftus, Green v Gaul [2005] 1327 Ch s.32 Cattley v Pollard [2007] 245 s.32 Re Loftus, Green v Gaul [2005] 1327 Ch

Hopper v Hopper [2009] 805 Jessup v Wetherell [2007] 515 Page v Hewetts Solicitors [2012] 1427

s.33 Piggott v Aulton [2003] 445 s.35 Roberts v Gill [2008] 1429

83


Roberts v Gill [2010] 1223 (SC) Millburn-Snell v Evans [2011] 1213

s.36 Gwembe Valley Development Co Ltd v Kashy [2004] 97 Patel v Shah [2005] 359 Green v Gaul [2006] 1391 CA Re K [2007] 1007

Tritton Development Fund Ltd v Fortis Bank (Cayman) Ltd [2007] 1483

s.38 Cattley v Pollard [2007] 245 Green v Gaul [2006] 1391 CA Gwembe Valley Development Co Ltd v Kashy [2004] 97 Nolan v Nolan [2004] 1261 (VCA) (Aus) Bagus Investments Ltd v Kastening [2012] 1675

s.50 Re Loftus, Green v Gaul [2005] 1327 Ch Schedule 1 Nolan v Nolan [2004] 1261 (VCA) (Aus)

Re Loftus, Green v Gaul [2005] 1327 Ch Limited Partnership Act 1907 Re Balfour (dec'd) Brander v HMRCC [2009] 1117 Local Government Act 1933

s.157 Bath & NE Somerset Council v HM Attorney- General/the Treasury Solicitor [2002] 1257

Local Government Act 1972 s.117 Kynnersley v Wolverhampton CC [2008] 65 s.137 R v District Auditor No3 Audit District W Yorks [2001] 787 s.139 Kynnersley v Wolverhampton CC [2008] 65 s.214 Re Mangotsfield Cemetery [2005] 1381 s.215 Re Mangotsfield Cemetery [2005] 1381 Schedule 26 Re Mangotsfield Cemetery [2005] 1381

Local Government Finance Act 1982 s.19 R v District Auditor No3 Audit District W Yorks [2001] 787

Local Government (Interim Provisions) Act 1984

84


s.7 R v District Auditor No3 Audit District W Yorks [2001] 787 Local Government (Miscellaneous Provisions) Act 1976

s.19 Bath & N E Somerset Council v Attorney-General [2002] 1257

Lord Cranworth’s Act 1860 Jasmine Trustees v Wells & Hind [2007] 489 Lord St Leonard’s Act 1859 MCP Pension Trustees Ltd v AON Pension Trustees Ltd

[2010] 1331 Lunacy Act 1890 Re D [2004] 643 s.120 Re Treadwell [2013] 1445 s.123 Re Treadwell [2013] 1445

85


M Marine Insurance Act 1906

s.18 Smith v HMRCC [2007] 1281 Married Women’s Property Act 1870 Jones v Garnett (HMIT) [2007] 1229 (HL) Smith v Smith [2010] 519 Married Women’s Property Act 1882 Jones v Garnett (HMIT) [2007] 1229 (HL) Tasaruff Mevduati Sigorta Fonu v Merill Lynch Bank and

Trust Co Cayman [2011] 1083 s. 17 Soulsbury v Soulsbury [2007] 1841

Stack v Dowden [2007] 1053 (HL) Wilcox v Tait [2007] 1109 Quigley v Masterson [2012] 521 Married Women’s Property Act 1964

s.1 Gibson v HMRC Prosecution Office [2008] 1605 Matrimonial and Family Proceedings Act 1984

s.3 Charman v Charman [2007] 1151 (CA) s.17 Charalambous v Charalambous [2004] 1061 (CA)

Matrimonial Causes Act 1857 s.45 Prest v Petrodel Resources Ltd [2013] 1249 Matrimonial Causes Act 1859 s.5 BJ v MJ [2012] 395 Matrimonial Causes Act 1884 s.3 Prest v Petrodel Resources Ltd [2013] 1249 Matrimonial Causes Act 1950 s.18 Tuczka v HMRCC [2011] 1099 s.24 Prest v Petrodel Resources Ltd [2013] 1249 Matrimonial Causes Act 1965 s.17 Prest v Petrodel Resources Ltd [2013] 1249 s.21 Prest v Petrodel Resources Ltd [2013] 1249

s.32 AC v DC [2013] 745

86


Matrimonial Causes Act 1973 Gibson v HMRC Prosecution Office [2008] 1605 Mubarak v Mubarik [2009] 1543

P v E [2007] 691 Stack v Dowden [2007] 1053 (HL)

s.1 Charman v Charman [2006] 1349 (HC) Gully v Dix [2004] 331

Smith v Smith [2010] 519 s.10 Stow v Stow [2008] 1103 s.12 Morley-Clarke v Brooks [2011] 297

XCC v AA [2012] 1645 s.13 XCC v AA [2012] 1645 s.21 Haines v Hill [2008] 447 s.22 Haines v Hill [2008] 447 s.23 Charman v Charman [2006] 1349 (HC)

Charman v Charman [2007] 1151 (CA) Smith v Smith [2010] 519

Haines v Hill [2008] 447 Soulsbury v Soulsbury [2007] 1841 Prest v Petrodel Resources Ltd [2013] 1249

s.24 Avis v Turner [2007] 1521 Re B Trust [2007] 1361 Charalambous v Charalambous [2004] 1061 (CA) Charman v Charman [2007] 1151 (CA) Compass Trustees v McBarnett [2003] 461 Haines v Hill [2008] 447 Negus v Bahouse [2008] 97 Smith v Smith [2010] 519 Soulsbury v Soulsbury [2007] 1841 BJ v MJ [2012] 395 Quigley v Masterson [2012] 521 WF v HF [2012] 1079

87


Independent Trustte Services v GP Noble Trustees [2012] 1171 DR v GR [2013] 1123 Prest v Petrodel Resources Ltd [2013] 1249 M v M [2013] 1725 Tchenguiz-Imerman v Imerman [2014] 145

s.24A Re Myers, Myers v Myers [2005] 853 Avis v Turner [2007] 1521

s.25 Re Myers, Myers v Myers [2005] 853 Charman v Charman [2006] 1349 (HC) Charman v Charman [2007] 1151 (CA) Soulsbury v Soulsbury [2007] 1841 Haines v Hill [2008] 447 Re Waite, Baron v Woodhead [2008] 1675 A v A [2009] 1 Re C [2009] 55 PJC v ADC [2009] 1419 Re M, ITW v Z [2009] 1791

Jennings v Jennings [2010] 215 B v B [2010] 1689 Re G (TJ) [2011] 231 Whaley v Whaley [2011] 1267 Iqbal v Ahmed [2011] 1351 AR v AR [2012] 373 BJ v MJ [2012] 395 Re JDS, Smythe v JDS [2012] 475 Prest v Petrodel Resources Ltd [2013] 1249 M v M [2013] 1725 Berger v Berger [2014] 35 Tchenguiz-Imerman v Imerman [2014] 145

s.26 Haines v Hill [2008] 447 s.31 Avis v Turner [2007] 1521

88


Soulsbury v Soulsbury [2007] 1841 AR v AR [2012] 373

s.34 Soulsbury v Soulsbury [2007] 1841 WF v HF [2012] 1079 s.35 Soulsbury v Soulsbury [2007] 1841 WF v HF [2012] 1079 s.37 A v A [2009] 1

Barrett v Barrett [2009] 201 C v C (No 2) [2007] 753

Stow v Stow [2008] 1103 Whaley v Whaley [2011] 1267 BJ v MJ [2012] 395 AC v DC [2013] 745 Prest v Petrodel Resources Ltd [2013] 1249

s.39 Haines v Hill [2008] 447 Matrimonial Causes (Property and Maintenance) Act 1958 s.2 AC v DC [2013] 745 Matrimonial and Family Proceedings Act 1984 s.17 M v M [2013] 1725

s.23 AC v DC [2013] 745 Matrimonial Homes Act 1983

s.1 Smith v Smith [2010] 519 Matrimonial Houses and Property Act 1981

s.7 Avis v Turner [2007] 1521 Phizackerley v HMRCC [2007] 745 Matrimonial Property Act 1976

s.10 Harrison v Harrison (1) [2009] 1319 Matrimonial Property and Proceedings Act 1970

s.4 Prest v Petrodel Resources Ltd [2013] 1249 s.5 Charman v Charman [2007] 1151 (CA) s.16 AC v DC [2013] 745

89


Medical Act 1858 Hanchett–Stamford v A.G. [2009] 101 Medical Council Act 1862 Hanchett–Stamford v A.G. [2009] 101 Mental Capacity Act 2004 Re H, Baker v H & anr [2009] 1719 Mental Capacity Act 2005 Re FH, M v Public Guardian [2010] 51

Re Perrins (dec'd), Perrins v Holland & ors [2009] 1387 Perrins v Holland [2010] 83 Re Key, Key v Key [2010] 623 S and S [2009] 1643

Re Ryan, Gerling v Gerling [2011] 1029 s.1 Re F [2009] 1309

Re H, Baker v H [2009] 1719 Independent News and Media v A [2010] 55 Re M, ITW v Z [2009] 1791 Martin v Triggs Turner Bartons [2009] 1339 Re P [2009] 661 Saulle v Nouvet [2008] 729

Scammell v Farmer [2008] 1261 Re E [2011] 203 Re G (TJ) [2011] 231 Re S, D v R [2011] 449 Curtis v Pulbrook [2011] 1503 SM v HM [2012] 281 Re JDS, Smythe v JDS [2012] 475 Quigley v Masterson [2012] 521 Re JC [2012] 1211 XCC v AA [2012] 1645 ABC v XZ [2013] 187 Re Buckley [2013] 373 NT v FS [2013] 867 Re Treadwell [2013] 1445

s.2 Saulle v Nouvet [2008] 729 Scammell v Farmer [2008] 1261

90


Re F [2009] 1309 Martin v Triggs Turner Bartons [2009] 1339 Re P [2009] 661 Re MN [2010] 1355

Re G (TJ) [2011] 231 Re S, D v R [2011] 449 Curtis v Pulbrook [2011] 1503 DL v A Local Authority [2012] 1713 ABC v XZ [2013] 187

Re Wilson deceased [2013] 899 Re Stolkin [2013] 1793 Pearce v Beverley [2014] 85

s.3 Saulle v Nouvet [2008] 729 Scammell v Farmer [2008] 1261 Re F [2009] 1309 Martin v Triggs Turner Bartons [2009] 1339 Re P [2009] 661 Re MN [2010] 1355 Re G (TJ) [2011] 231 Re S, D v R [2011] 449

Curtis v Pulbrook [2011] 1503 Sharma v Hunters [2012] 259 ABC v XZ [2013] 187

s.4 Re H, Baker v H [2009] 1719 Re P [2009] 661 Saulle v Nouvet [2008] 729 Re D, VAC v JAD [2010] 1511 Re P [2010] 1405 Re E [2011] 203 Re G (TJ) [2011] 231 Re S, D v R [2011] 449 SM v HM [2012] 281 Re JDS, Smythe v JDS [2012] 475

91


Quigley v Masterson [2012] 521 Re JC [2012] 1211 XCC v AA [2012] 1645 Re D [2012] 1701 Re Harcourt [2012] 1779 Re GM [2013] 835 NT v FS [2013] 867 Re Treadwell [2013] 1445

s.5 Re E [2011] 203 s.9 Re G (TJ) [2011] 231 s.10 Crafer v Jesshope [2012] 771 Re Boff [2013] 1349 s.12 Re G (TJ) [2011] 231 Re Buckley [2013] 373 Re GM [2013] 835 s.13 Crafer v Jesshope [2012] 771 s.15 Re F [2009] 1309

Re M, ITW v Z [2009] 1791 Martin v Triggs Turner Bartons [2009] 1339 Saulle v Nouvet [2008] 729 XCC v AA [2012] 1645

s.16 Re F [2009] 1309 Re H, Baker v H [2009] 1719 Re P [2009] 661 Martin v Triggs Turner Bartons [2009] 1339 Saulle v Nouvet [2008] 729 Scammell v Farmer [2008] 1261 Re E [2011] 203 Re G (TJ) [2011] 231

Re P [2010] 1405 SM v HM [2012] 281 XCC v AA [2012] 1645

92


Re GM [2013] 835 NT v FS [2013] 867

s.17 Saulle v Nouvet [2008] 729 Scammell v Farmer [2008] 1261 Re E [2011] 203 XCC v AA [2012] 1645

s.18 Saulle v Nouvet [2008] 729 Scammell v Farmer [2008] 1261

Re H, Baker v H [2009] 1719 Re M, ITW v Z [2009] 1791 Re P [2009] 661 Re E [2011] 203 Re G (TJ) [2011] 231 SM v HM [2012] 281

Re JDS, Smythe v JDS [2012] 475 Re JC [2012] 1211 XCC v AA [2012] 1645 Re GM [2013] 835 NT v FS [2013] 867

s.19 Re P [2010] 1405 Re E [2011] 203 Re GM [2013] 835 s.20 Re H, Baker v H [2009] 1719

Re P [2009] 661 Re E [2011] 203 SM v HM [2012] 281 NT v FS [2013] 867

s.22 Re Kittle [2010] 651 Crafer v Jesshope [2012] 771 Re Harcourt [2012] 1779 Re Buckley [2013] 373 s.23 Re Kittle [2010] 651

93


Re Harcourt [2012] 1779 Re Buckley [2013] 373 Re GM [2013] 835 s.24 The X Primary Care Trust v XB [2012] 1621 s.25 The X Primary Care Trust v XB [2012] 1621 s.26 The X Primary Care Trust v XB [2012] 1621 s.27 XCC v AA [2012] 1645 s.41 Re H, Baker v H [2009] 1719 s.42 Saulle v Nouvet [2008] 729

Martin v Triggs Turner Bartons [2009] 1339 Re P [2009] 661

Re F [2009] 1309 Re E [2011] 203 Re Harcourt [2012] 1779 Re Buckley [2013] 373

s.43 Saulle v Nouvet [2008] 729 s.44 Saulle v Nouvet [2008] 729 s.45 Saulle v Nouvet [2008] 729 s.46 Saulle v Nouvet [2008] 729 s.47 Re H, Baker v H [2009] 1719 s.48 Re F [2009] 1309

Martin v Triggs Turner Bartons [2009] 1339 DL v A Local Authority [2012] 1713

s.49 Re F [2009] 1309 Re H, Baker v H [2009] 1719 Martin v Triggs Turner Bartons [2009] 1339 Re S, D v R [2011] 449 Re GM [2013] 835

s.50 Independent News and Media v A [2010] 55 s.51 Independent News and Media v A [2010] 55 s.55 Re Reeves [2010] 509

Re HC, SC v London Borough of Hackney [2010] 1833

94


XCC v AA [2012] 1645 Re MA [2013] 271

s.56 Re Reeves [2010] 509 Re HC, SC v London Borough of Hackney [2010] 1833 Re MA [2013] 271 s.57 Re Harcourt [2012] 1779 s.58 SM v HM [2012] 281 Re Harcourt [2012] 1779

s.63 Re MN [2010] 1355 s.67 Independent News and Media v A [2010] 55 Sch.1 Re Kittle [2010] 651 Re Buckley [2013] 373 Re Boff [2013] 1349 Sch.2 Re P [2009] 661 NT v FS [2013] 867 Re Treadwell [2013] 1445 Sch.3 Re MN [2010] 1355 Sch.4 Re J [2009] 435

Re Kittle [2010] 651 Re GM [2013] 835

Sch. 5 Re G (TJ) [2011] 231 Sch.6 Independent News and Media v A [2010] 55

Mental Health Act 1959 Re M, ITW v Z & ors [2009] 1791 Independent News and Media v A [2010] 55

s.60 Re Murphy, Dalton v Latham [2003] 687 s.101 Re D [2012] 1701 s.102 Re P [2009] 661

Re G (TJ) [2011] 231 Re D [2012] 1701

s.103 Re P [2009] 661 Re G (TJ) [2011] 231 Re D [2012] 1701

95


Mental Health Act 1983 Re LD, KD v Havering [2010] 69 Re M, ITW v Z [2009] 1791 Saulle v Nouvet [2008] 729

Pitt v Holt; Futter v Futter [2011] 623 Clark v WWF [2011] 961 Re Ryan, Gerling v Gerling [2011] 1029 SM v HM [2012] 281 XCC v AA [2012] 1645

s.1 Tait v Wedgwood [2003] 121 s.93 Bunting v W [2005] 955


s.94 Bouette v Rose [2000] 403 Masterman-Lister v Jewell [2002] 563 Tait v Wedgwood [2003] 121

Masterman-Lister v Brutton [2003] 259 CA Pesticcio v Huet [2003] 1327 (Ch) Re D [2004] 643


Re G (ET) and G (TJ) [2008] 599 Griffiths v Cork [2009] 955

Pitt v Holt [2010] 269 Re D [2012] 1701

s.95 Bouette v Rose [2000] 403 Pesticcio v Huet [2003] 1327 (Ch) Re D [2004] 643 Jemma Trust Co Ltd v Kippax Beaumont Lewis [2004] 535 Jemma Trust Company Ltd v Kippax Beaumont Lewis [2005] 683 Re G (ET) and G (TJ) [2008] 599 Re P [2009] 661

96


Pitt v Holt [2010] 269 Re G (TJ) [2011] 231 Re D [2012] 1701

s.96 Bouette v Rose [2000] 403 Pesticcio v Huet [2003] 1327 (Ch) Re D [2004] 643 Jemma Trust Co Ltd v Kippax Beaumont Lewis [2004] 535 Jemma Trust Company Ltd v Kippax Beaumont Lewis [2005] 683 Bunting v W [2005] 955 Re G (ET) and G (TJ) [2008] 599 Re G (TJ) [2011] 231 Re D [2012] 1701

s.97 Re G (ET) and G (TJ) [2008] 599 Re P [2009] 661 Pitt v Holt [2010] 269

s.99 Re F [2004] 657 Jemma Trust Company Ltd v Kippax Beaumont Lewis [2005] 683 Bunting v W [2005] 955

Pitt v Holt [2010] 269 Re S, D v R [2011] 449

s.101 Banks v National Westminster Bank plc [2006] 1693 Re D [2004] 643

s.107 Bunting v W [2005] 955 Re H, Baker v H [2009] 1719

s.139 Bunting v W [2005] 955 Mental Health Act 2005

Art.5 Re LD, KD v Havering [2010] 69 Art.6 Re LD, KD v Havering [2010] 69 Art.8 Re LD, KD v Havering [2010] 69 s.4 Re LD, KD v Havering [2010] 69

97


s.16 Re LD, KD v Havering [2010] 69 s.46 Re LD, KD v Havering [2010] 69 Sch.A1 Re LD, KD v Havering [2010] 69

Mobile Homes Act 1983 George v IRC [2004] 75 Mortmain Act 1736 Helena Partnership v HMRC [2012] 1519 Mortmain and Charitable Uses Act 1888 Bath & N E Somerset Council v Attorney-General [2002] 1257 s.13 Helena Partnership v HMRC [2012] 1519 Museums and Galleries Act 1992

s.6 A-G v Trustees of the British Museum [2005] 781

98


N National Assistance Act 1948

s.21 Re Reeves [2010] 509 National Health Service Act 1977

s.54 Rodway v Landy [2001] 755 schedule 10 Rodway v Landy [2001] 755

National Health Service Act 2006 Re Odstock Private Care Ltd [2008] 675 National Health Service and Community Care Act 1990 s.47 Re E [2011] 203 Nullity Act 1971 XCC v AA [2012] 1645 Nurses Act 1957 s.3 Helena Partnership v HMRC [2012] 1519

99


O Open Spaces Act 1906



100


P Partnership Act 1890

s.1 Hooper v Gorvin [2001] 575 Todd v Fawcett (HMIT) [2005] 377 Ketteringham v Hardy [2011] 1367

s.2 Ketteringham v Hardy [2011] 1367 s.10 Dubai Aluminium v Salaam [2003] 163 s.19 Drake v Harvey [2001] 1557 s.24 Ketteringham v Hardy [2011] 1367 s.28 Trinkler v Beale [2009] 1091 s.29 John Taylors v Masons [2005] 1519 s.32 White v Minnis [2000] 755 s.33 White v Minnis [2000] 755 s.38 John Taylors v Masons [2005] 1519

Hopper v Hopper [2009] 805 s.39 White v Minnis [2000] 755 s.42 John Taylors v Masons [2005] 1519

Hopper v Hopper [2009] 805 s.43 Beckman v IRC [2003] 773

Pensions Act 1995 s.7 Dalriada Trustees v Woodward [2012] 1489 s.9 Dalriada Trustees v Woodward [2012] 1489 s.11 Dalriada Trustees v Woodward [2012] 1489 s.75 Bradstock Group Pension Scheme Trustees v Bradstock

Group plc [2002] 1281 Young v A-G [2012] 913 s.91 Dalriada Trustees v Woodward [2012] 1489 s.124 Dalriada Trustees v Woodward [2012] 1489

Pensions Act 2004 PNPF Trust Company Ltd v Taylor [2009] 1215

101


s.18 Dalriada Trustees v Woodward [2012] 1489 s.19 Dalriada Trustees v Woodward [2012] 1489 s.20 Dalriada Trustees v Woodward [2012] 1489 s.21 Dalriada Trustees v Woodward [2012] 1489 s.252 Dalriada Trustees v Woodward [2012] 1489 s.255 Dalriada Trustees v Woodward [2012] 1489

Pension Schemes Act 1993 s.1 Dalriada Trustees v Woodward [2012] 1489 s.72(1) AMP (UK) plc v Barker [2001] 1237 s.74(1) AMP (UK) plc v Barker [2001] 1237 s.95 Dalriada Trustees v Woodward [2012] 1489 s.146 Re Woodland-Ferrari [2002] 1539

Perpetuities and Accumulations Act 1964 Pitt v Holt; Futter v Futter [2011] 623 Cuppage v Lawson [2011] 975

s.1 Oakley v Osiris Trustees Ltd [2009] 461 s.3 Public Trustee v Butler [2012] WTLR 1043 s.6 Cawdron v Merchant Taylors's School [2010] 775 s.9 Wilson v Truelove [2003] 609 s.13 Gomez v Gomez-Monche Vives [2008] 1623 (CA)

Retirement Care Group Ltd v HMRCC [2008] 913 Physical Training and Recreation Act 1937

s.4 Bath & N E Somerset Council v Attorney-General [2002] 1257 Places of Worship Registration Act 1855 Re Church of Scientology (E&W) [2005] 1151 Police Act 1977

s.1 Bowman v Fels [2005] 481 CA Police and Criminal Evidence Act 1984

s.10 P v P [2003] 1449 (HC) Powers of Attorney Act 1971

s.4 Schindler v Brie [2003] 1361 Powers of Criminal Courts (Sentencing) Act 2000

102


s.130 Sinclair Investments v Versailles Trade Finance [2011] 839 Sinclair Investments v Versailles Trade Finance [2011] 1043 Prescription and Limitation (Scotland) Act 1973

s.5 Executors of MacArthur v HMRCC [2008] 1185 Sch 1 para 1 Executors of MacArthur v HMRCC [2008] 1185 Sch 2 para 2 Executors of MacArthur v HMRCC [2008] 1185

Prevention of Terrorism Act 2005 s 16 Burden v UK [2008] 1129 (Grand Chamber)

Private Street Works Act 1892 Grender v Dresden [2009] 379 Proceeds of Crime Act 2002 Re K [2007] 1007

Serious Organised Crime Agency v Szepietowski [2009] 1239 s.6 R v Hursthouse [2013] 887 s.76 R v Hursthouse [2013] 887 s.84 R v Hursthouse [2013] 887 s.242 SOCA v Lundon [2010] 875 s.243 SOCA v Lundon [2010] 875 s.252 Serious Organised Crime Agency v Szepietowski [2009] 1239

s.266 Serious Organised Crime Agency v Szepietowski [2009] 1239 SOCA v Lundon [2010] 875 Szepietowski v SOCA [2011] 1435

s.266A Serious Organised Crime Agency v Szepietowski [2009] 1239 s.304 SOCA v Lundon [2010] 875 s.305 SOCA v Lundon [2010] 875 s.306 SOCA v Lundon [2010] 875 s.307 SOCA v Lundon [2010] 875 s.308 SOCA v Lundon [2010] 875 s.314 SOCA v Lundon [2010] 875 s.316 SOCA v Lundon [2010] 875 s.327 P v P [2003] 1449 (HC)

Bowman v Fels [2005] 481 CA Law Society v Isaac & Isaac Holdings Ltd [2011] 425

s.328 P v P [2003] 1449 (HC)

103


Bowman v Fels [2005] 481 CA R v IK [2007] 817 Law Society v Isaac & Isaac Holdings Ltd [2011] 425

s.329 P v P [2003] 1449 (HC) R v IK [2007] 817

Re Kaplan [2010] 1171 Law Society v Isaac & Isaac Holdings Ltd [2011] 425

s.330 Bowman v Fels [2005] 481 CA s.331 Bowman v Fels [2005] 481 CA s.333 P v P [2003] 1449 (HC)

Bowman v Fels [2005] 481 CA s.335 P v P [2003] 1449 (HC)

Bowman v Fels [2005] 481 CA s.337 Bowman v Fels [2005] 481 CA s.338 P v P [2003] 1449 (HC)

Bowman v Fels [2005] 481 CA s.339 P v P [2003] 1449 (HC) s.340 P v P [2003] 1449 (HC)

Bowman v Fels [2005] 481 CA R v IK [2007] 817

s.342 P v P [2003] 1449 (HC) Bowman v Fels [2005] 481 CA

Schedule 9 Bowman v Fels [2005] 481 CA Protection from Eviction Act 1977

s 3 Polarpark Enterprises Inc v Allason [2007] 1829 s 3A Polarpark Enterprises Inc v Allason [2007] 1829 s 9 Polarpark Enterprises Inc v Allason [2007] 1829

Public Health Act 1875 s.164 Bath & NE Somerset Council v HM Attorney-

General/the Treasury Solicitor [2002] 1257 Public Health Act 1936

s.4 Bath & N E Somerset Council v Attorney-General [2002]

104


1257 s.87 Bath & N E Somerset Council v Attorney-General [2002]

1257 Public Health Amendment Act 1890

s.45 Bath & NE Somerset Council v HM Attorney- General/the Treasury Solicitor [2002] 1257

Public Trustee Act 1906 Jasmine Trustees v Wells & Hind [2007] 489 s.4 McLaughlin v HMRCC [2012] 855

105


R Race Relations Act 1976

s.34 Re Harding, Gibbs v Harding [2007] 479 Real Property Amendment Act 1845

s.5 Re Barlow, Dalton v Ellis [2008] 1333 Real Property Limitation Act 1844

s.40 Green v Gaul [2006] 1391 CA Real Property Limitation Act 1860

s.13 Re Loftus, Green v Gaul [2005] 1327 Ch Real Property Limitation Act 1874

s.8 Green v Gaul [2006] 1391 CA s.9 Green v Gaul [2006] 1391 CA s.58 Re Loftus, Green v Gaul [2005] 1327 Ch

Recognition of Trusts Act 1987 Re CIS/213/2004, CIS/214/2004 [2008] 189 Martin v Secretary of State for Work and Pensions [2010] 671 Charalambous v Charalambous [2004] 1061 (CA)

s.1 Re Carapiet’s Trusts, Manoogian v Sonsino [2002] 989 Re Barton, Tod v Barton [2002] 469 Gomez v Gomez-Manche Vives [2008] 621(HC) Gomez v Gomez-Monche Vives [2008] 1623 (CA) Schedule Spread Trustee Co Ltd v Hutcheson [2012] 317 Recreational Charities Act 1958 Simpson v HMRCC [2009] 499 Helena Partnership v HMRC [2012] 1519

s.1 Bath & NE Somerset Council v Attorney-General [2002] 1257 Cuppage v Lawson [2011] 975 The Independent Schools Council v Charity Comm. [2012] 41 Rent Act 1977 Beard v Shadler [2011] 1147 s.3 The Pollen Estate Trustee Co Ltd v HMRC [2013] 1593 Rent (Agriculture) Act 1976

s.2 Dixon v IRC [2002] 175

106


Requirement of Writing (Scotland) Act 1995 Executor of Lau (Dec'd) v HMRCC [2009] 627 s.11 Stack v Dowden [2007] 1053 (HL)

Reverter of Sites Act 1987

s.1 Fraser v Canterbury Diocesan Board of Finance (No 2) [2007] 1735 (Ch)

Fraser v Canterbury Diocesan Board of Finance (No 2) [2005] 1499 HL

s.2 Fraser v Canterbury Diocesan Board of Finance (No 2) [2005] 1499 HL





107


S School Sites Act 1836 Fraser v Canterbury Diocesan Board of Finance [2003] 1125

(Ch) Fraser v Canterbury Diocesan Board of Finance (No 2) [2007] 1735 (Ch)

s.3 Fraser v Canterbury Diocesan Board of Finance (No 2) [2005] 1499 HL School Sites Act 1841

s.2 Bath & Wells v Jenkinson [2001] 353 Fraser v Canterbury Diocesan Board of Finance [2003] 1125

(Ch) Fraser v Canterbury Diocesan Board of Finance (No 2) [2007]

1735 (Ch) Fraser v Canterbury Diocesan Board of Finance (No 2) [2005] 1499 HL

s.5 Bath & Wells v Jenkinson [2001] 353 s.6 Bath & Wells v Jenkinson [2001] 353 s.7 Bath & Wells v Jenkinson [2001] 353

Fraser v Canterbury Diocesan Board of Finance [2003] 1125 (Ch)

s.10 Fraser v Canterbury Diocesan Board of Finance [2003] 1125 (Ch) Fraser v Canterbury Diocesan Board of Finance (No 2) [2005] 1499 HL

s.14 Fraser v Canterbury Diocesan Board of Finance [2003] 1125 (Ch) Fraser v Canterbury Diocesan Board of Finance (No 2) [2007] 1735 (Ch) Fraser v Canterbury Diocesan Board of Finance (No 2) [2005] 1499 HL

108


School Sites Act 1844 Bath & Wells v Jenkinson [2001] 353 Fraser v Canterbury Diocesan Board of Finance (No 2) [2005] 1499 HL School Sites Act 1851


School Sites Act 1852 Fraser v Canterbury Diocesan Board of Finance (No 2) [2005] 1499 HL


Senior Courts Act 1981 (previously Supreme Court Act 1981) s.31 Brown v HM Queen Mother’s Executors [2007] 1129 (HC) The Independent Schools Council v Charity Comm. [2012] 41 s.35A Pope v HMRCC [2013] 287 s.37 Al-Bassam v Al Bassam [2004] 157

Tasarruf Mevduati Sigorta Fonu v Merrill Lynch Bank and Trust Company (Cayman) Ltd [2010] 1285 Tasaruff Mevduati Sigorta Fonu v Merill Lynch Bank and Trust Co Cayman [2011] 1083 Tasarruf Mevduarti Sigorta Fonu v Merrill Lynch Bank & Trust Cayman [2011] 1249 (PC)

s.50 Herbert v Doyle [2009] 589 EG v RS [2010] 1757

s.51 Chessels v British Telecom [2002] 719 Donsland Ltd v van Hoogstraten [2002] 497 Fitzhugh Gates v Sherman [2003] 973 Newall v Lewis [2008] 1649

Sherman v Perkins [2002] 603 Smith & anr v Springford [2009] 705 Sharma v Hunters [2012] 259

109


s.84 Masterman-Lister v Bruton & Co [2003] 259 s.114 Re Steel (dec'd), Angus v Emmott [2010] 531 s.116 Schindler v Brie [2003] 1361

Re K [2007] 1007 A-B v Dobbs [2010] 931 Khan v Crossland [2012] 841 Gudavadze v Kay [2012] 1753 Re Goodman (deceased) [2013] 1181 Jeffrey v Jeffrey [2013] 1509

s.117 Court v Despallieres [2010] 437 Re Schmidt [2004] 887

s.121 Re Seagrave, O’Brien v Seagrave [2007]1037 s.124 Brown v HM Queen Mother’s Executors [2007] 1129 (HC) s.125 Brown v HM Queen Mother’s Executors [2007] 1129 (HC) s.127 Brown v HM Queen Mother’s Executors [2007] 1129 (HC) s.166 Chappell v Somers & Blake [2003] 1085

Serious Organised Crime and Police Act 2005 s.109 Serious Organised Crime Agency v Szepietowski [2009] 1239

Settled Land Act 1882 s.2 Davies v HMRCC [2009] 1151

Jones v Garnett (HMIT) [2007] 1229 (HL) Settled Land Act 1925

s.1 DR v GR [2013] 1123 s.2 Alexander-David v London Borough of Hammersmith and

Fulham [2009] 745 s.88 HMRCC v Trustees of Peter Clay Discretionary Trust [2008]

843 (HC) Sexual Offences Act 2003 XCC v AA [2012] 1645 Social Care (Communities Health and Standards) Act 2003 Drake v Foster Wheeler [2010] 1715 Social Security Contribution and Benefits Act 1992

s.122 Ramsay v HMRCC [2013] 1773 s.134 Re CIS/213/2004, CIS/214/2004 [2008] 189

110


Martin v Secretary of State for Work and Pensions [2010] 671 Solicitors Act 1843

s.32 Halley v The Law Society [2003] 845 s.37 McIlwraith v McIlwraith [2003] 413 s.39 McIlwraith v McIlwraith [2003] 413 s.41 McIlwraith v McIlwraith [2003] 413

Solicitors Act 1974 s.23 Zurich Professional Ltd v Brown [2011] 531 s.28 Jerome v Kelly [2002]1041 s.56 Jemma Trust Company v Liptrott [2003] 1427

Jemma Trust v Liptrott (No 3) [2005] 157 s.62 Jerome v Kelly [2002]1041 s.70 McIlwraith v McIlwraith [2003] 413 s.71 Barrett v Rutt Field [2006]1505

Jemma Trust Co v D’Arcy Liptrott [2003] 235 McIlwraith v McIlwraith [2003] 413 Stephanides v Cohen [2002] 1373 Stamp Act 1891

s.14 McGuane v Welch [2009] 1201 Statute of Distribution 1670

s.5 Green v Gaul [2006] 1391 CA Statute of Elizabeth Re Carapiet’s Trusts [2002] 989 Statute of Frauds Act 1677 Healey v Brown [2002] 849 Race v Race [2002] 1193 Barrett v Bem [2012] 567 CA Vallee v Birchwood [2013] 1095

s.4 Kinane v Mackie-Conteh [2005] 345 s.9 Kinane v Mackie-Conteh [2005] 345

Statute de Prerogativa Regis 1324 Re D [2004] 643 Statute of Uses 1535 Bluck v Information Commissioner [2008] 1

Pecore v Pecore [2007] 1591 Stock Transfer Act 1963

111


s.1 Pennington v Waine [2002] 387 Suicide Act 1961

s.2 Re Murphy, Dalton v Latham [2003] 687 Supplementary Benefits Act 1976

sch.1 Baynes v Hedger [2008] 1719 1 Para.3(1)(b) Lindop v Agus [2009] 1175 Supreme Court Act 1981 see Senior Courts Act 1981 Supreme Court of Judicature Act 1873


Supreme Court of Judicature (Consolidation) Act 1925 s.162 Re Goodman (deceased) [2013] 1181 s.191 Prest v Petrodel Resources Ltd [2013] 1249

112


T Taxation of Chargeable Gains Act 1992 Fryer v HMRCC [2010] 815

s.1 Jasmine Trustees v Wells & Hind [2007] 489 s.2 Jasmine Trustees v Wells & Hind [2007] 489 Smallwood v HMRCC [2009] 669

Re Futter, Futter v Futter [2010] 609 Pitt v Holt; Futter v Futter [2011] 623 Broome v HMRCC [2012] 585 Futter v HMRC; Pitt v HMRC [2013] 977

s.9 Broome v HMRCC [2012] 585 s.13 Coombes v HMRCC [2008] 439

Burton v HMRCC [2009] 1499 BJ v MJ [2012] 395

s.16 Executors of Piercy (dec’d) v HMRCC [2008] 1075 s.26 Trennery v West [2005] 205 s.28 Jerome v Kelly [2004] 681 (HL)

Hicks v Davies (HMIT) [2005] 329 s.34 Marks v Sherred (HMIT) [2004] 1251 s.35 Erdal v HMRCC [2011] 1761 s.48 McLaughlin v HMRCC [2012] 855 s.55 Marks v Sherred (HMIT) [2004] 1251 s.56 Holland v IRC [2003] 207 s.60 Jerome v Kelly [2004] 681 (HL) Jasmine Trustees v Wells & Hind [2007] 489 McLaughlin v HMRCC [2012] 855 s.62 Jemma Trust Company v Kippax Beaumont Lewis[2005] 683

Re RGST Settlement Ridgwell v Ridgwell [2008] 527 Harris v HMRCC [2011] 55 Glowacki (deceased) v HMRCC [2011] 1777

s.65 Jasmine Trustees v Wells & Hind [2007] 489

113


s.68 Coombes v HMRCC [2008] 439 McLaughlin v HMRCC [2012] 855 s.69 Jerome v Kelly [2004] 681 (HL)

Sieff v Fox [2005] 891 Jasmine Trustees v Wells & Hind [2007] 489 Re Epona Trustees Ltd [2009] 87 Smallwood v HMRCC [2009] 669

s.70 Jasmine Trustees v Wells & Hind [2007] 489 s.71 Sieff v Fox [2005] 891

Jemma Trust Company Ltd v Kippax Beaumont Lewis [2005] 683 McLaughlin v HMRCC [2012] 855

s.73 Jemma Trust Co Ltd v Kippax Beaumont Lewis [2004] 535 s.77 Tee v HMIT [2002] 1231

West v Trennery [2003] 739 Trennery v West [2004] 295 (CA) Trennery v West [2005] 205 (HL) Hicks v Davies (HMIT) [2005] 329 HMRCC v Smallwood [2010] 1771 Smallwood v HMRCC [2009] 669 Unmarried Settlor v IRC [2003] 915

s.78 Trennery v West [2004] 295 (CA) s.79 Trennery v West [2004] 295 (CA) s.80 Jasmine Trustees v Wells & Hind [2007] 489

Hicks v Davies (HMIT) [2005] 329 s.81 Jasmine Trustees v Wells & Hind [2007] 489 s.86 Burton v HMRCC [2009] 1499

Coombes v HMRCC [2008] 439 Herman v HMRCC [2007] 1201 Re Howe Family Number 1 Trust [2009] 419 Smallwood v HMRCC [2009] 669 HMRCC v Smallwood [2010] 1771

114


BJ v MJ [2012] 395 s.87 Burton v HMRCC [2009] 1499

Herman v HMRCC [2007] 1201 Re Futter, Futter v Futter [2010] 609 BJ v MJ [2012] 395 Futter v HMRC; Pitt v HMRC [2013] 977

s.89 Re Futter, Futter v Futter [2010] 609 s.90 Herman v HMRCC [2007] 1201 s.97 Herman v HMRCC [2007] 1201 s.106 Hicks v Davies (HMIT) [2005] 329 s.124 Brown v Executors of the estate of HM Queen Elizabeth the

Queen Mother [2008] 425 (CA) s.125 Brown v Executors of the estate of HM Queen Elizabeth the

Queen Mother [2008] 425 (CA) s.126 Executors of Dugan-Chapman v HMRCC [2008] 1359 s.127 Executors of Dugan-Chapman v HMRCC [2008] 1359

Hicks v Davies (HMIT) [2005] 329 s.128 Executors of Dugan-Chapman v HMRCC [2008] 1359 s.129 Executors of Dugan-Chapman v HMRCC [2008] 1359 s.130 Executors of Dugan-Chapman v HMRCC [2008] 1359 s.131 Executors of Dugan-Chapman v HMRCC [2008] 1359 s.132 Executors of Dugan-Chapman v HMRCC [2008] 1359 s.133 Executors of Dugan-Chapman v HMRCC [2008] 1359 s.134 Executors of Dugan-Chapman v HMRCC [2008] 1359 s.135 Burton v HMRCC [2009] 1499

Executors of Dugan-Chapman v HMRCC [2008] 1359 McLaughlin v HMRCC [2012] 855 Hanson v HMRCC [2012] 1769

s.136 Executors of Dugan-Chapman v HMRCC [2008] 1359 s.142 Howell v Trippier [2004] 839 (CA)

The Red Discretionary Trustees v HMIT [2004] 437 s.162 Ramsay v HMRCC [2013] 307

115


Ramsay v HMRCC [2013] 1773 s.163 Todd v Fawcett (HMIT) [2005] 377 s.164 Todd v Fawcett (HMIT) [2005] 377 s.165 McLaughlin v HMRCC [2012] 855 s.197 Burton v HMRCC [2009] 1499 s.222 Holland v IRC [2003] 207 s.257 Harris v HMRCC [2011] 55 s.258 Re A’s & B’s undertakings [2005] 1 s.260 Sieff v Fox [2005] 891 s.263 Hicks v Davies (HMIT) [2005] 329 s.272 Marks v Sherred (HMIT) [2004] 1251 Erdal v HMRCC [2011] 1761 s.273 Marks v Sherred (HMIT) [2004] 1251 Erdal v HMRCC [2011] 1761 s.274 Jemma Trust Co Ltd v Kippax Beaumont Lewis [2004] 535


Stonor v CIR [2002] 291 s.275 Erdal v HMRCC [2011] 1761 s.277 HMRCC v Smallwood [2010] 1771 s.282 Hamar v HMRCC [2012] 469 Sch 4B Re Green GLG Trust, ex parte Abacus (CI) Ltd [2003]377

Herman v HMRCC [2007] 1201 Sch 4C Herman v HMRCC [2007] 1201

Coombes v HMRCC [2008] 439 Herman v HMRCC [2007] 1201

Sch 4ZA Southgate v Sutton [2011] 1235 Sutton v England [2010] 315

Taxes Act 1988

s.149 Dextra Accessories v Macdonald [2003] 349 (SpC) s.154 Dextra Accessories v Macdonald [2003] 349 (SpC)

116


Taxes Management Act 1970 s.1 R (on the application of Davies & ors) v HMRCC [2010] 681 R (on the application of Davies) v HMRC [2012] 217 s.2 R (on the application of Davies & ors) v HMRCC [2010] 681 s.3 R (on the application of Davies & ors) v HMRCC [2010] 681 s.8 Taube Trustees v HMRCC [2011] 1 s.8A Retirement Care Group Ltd v HMRCC [2008] 913 Taube Trustees v HMRCC [2011] 1 s.9 Taube Trustees v HMRCC [2011] 1 s.9A Retirement Care Group Ltd v HMRCC [2008] 913 Taube Trustees v HMRCC [2011] 1 Lawson v HMRCC [2011] 1817

Broome v HMRCC [2012] 585 s.9C Broome v HMRCC [2012] 585

s.19A Taube Trustees v HMRCC [2011] 1 s.20 Bowman v Fels [2005] 481 CA

Re Financial Institution No 1 [2007] 777 s.20D Re Financial Institution No 1 [2007] 777 s.28A Taube Trustees v HMRCC [2011] 1

Lawson v HMRCC [2011] 1817 Broome v HMRCC [2012] 585 s.28ZA Retirement Care Group Ltd v HMRCC [2008] 913 s.29 Jones v Garnett (HMIT) [2004] 1211 (SpC)

Jones v Garnett (HMIT) [2004] 1211 Taube Trustees v HMRCC [2011] 1 Atkins, Exors of v HMRCC [2011] 1675 Hamar v HMRCC [2012] 469 Bingham v HMRCC [2013] 787

s.33 AC v DC [2013] 745 s.34 Taube Trustees v HMRCC [2011] 1 s.36 Coombes v HMRCC [2008] 439 Bingham v HMRCC [2013] 787

117


s.42 AC v DC [2013] 745 s.46 Hamar v HMRCC [2012] 469 s.50 Stow v Stow [2008] 1103 s.54 AC v DC [2013] 745 s.56A IRC v Eversden [2002] 1013 Ch

Clay’s Trustees v HMRCC [2007] 643 (SC) HMRCC v Trustees of Peter Clay Discretionary Trust [2009] 247 (CA) Holland v IRC [2003] 207 The Red Discretionary Trustees v HMIT [2004] 437

s.59 Hamar v HMRCC [2012] 469 s.59C Harris v HMRCC [2011] 55 s.86 Harris v HMRCC [2011] 55 s.93 Harris v HMRCC [2011] 55

Hanson v HMRCC [2012] 1769 s.95 Robertson v IRC [2002] 885 Harris v HMRCC [2011] 55 Bingham v HMRCC [2013] 787 s.98A Hok v HRCC [2011] 1583 s.113 Taube Trustees v HMRCC [2011] 1 s.282 Erdal v HMRCC [2011] 1761 Schedule 1A AC v DC [2013] 745 Schedule 1AB AC v DC [2013] 745 Theft Act 1968

s.5 Sinclair Investments v Versailles Trade Finance [2011] 839 s.17 R v IK [2007] 817

Third Party (Rights Against Insurers) Act 1930 s.1 Zurich Professional Ltd v Brown [2011] 531 Town and Country Planning Act 1947

s.85 Bath & N E Somerset Council v Attorney-General [2002] 1257 Tribunals, Courts and Enforcement Act 2007

118


s.11 HMRCC v Brander [2010] 1545 Buzzoni v HMRCC [2013] 47 Ramsay v HMRCC [2013] 1773

Trustee Act 1888 Cattley v Pollard [2007] 245 s.1 Gwembe Valley Development Co Ltd v Kashy [2004] 97 Central Bank of Nigeria v Williams [2012] 745 s.8 Gwembe Valley Development Co Ltd v Kashy [2004] 97

Re K [2007] 1007 Peconic Industrial Developments Ltd v Lau Kwok Fai [2009] 121 Peconic Industrial Development Ltd v Lau & ors [2009] 999 Central Bank of Nigeria v Williams [2012] 745 Trustee Act 1893

s.10 Jasmine Trustees v Wells & Hind [2007] 489 Cuppage v Lawson [2011] 975

s.11 Jasmine Trustees v Wells & Hind [2007] 489 s.19 Jasmine Trustees v Wells & Hind [2007] 489

Trustee Act 1925 Akhtar v Arif [2007] 35 Re Beatty’s Will Trusts (No 2), Brooke v Thompson-Jones [2008] 1351 Richard v The Hon AB Mackay [2008] 1667 PJC v ADC [2009] 1419

s.1 Gregson v HAE Trustees Ltd [2008] 999 s.7 Re Parnall, Parnall v Hurst [2003] 997 s.19 HMRCC v Trustees of Peter Clay Discretionary Trust [2008]

843 (HC) s.20 HMRCC v Trustees of Peter Clay Discretionary Trust [2008]

843 (HC) s.22 Clay’s Trustees v HMRCC [2007] 643 (SC)

HMRCC v Trustees of Peter Clay Discretionary Trust [2008] 843 (HC)

s.27 MCP Pension Trustees Ltd v AON Pension Trustees Ltd

119


[2010] Re MF Global UK Ltd [2013] 1239

s.25 Daniel v Drew [2005] 807 s.28 MCP Pension Trustees Ltd v AON Pension Trustees Ltd

[2010] 1331 s.30 Segbedzi v Segbedzi [2002] 83

Bonham v Blake Lapthorn Linnell [2007] 189 Ultraframe (UK) Ltd v Fielding [2007] 835 Spread Trustee Co Ltd v Hutcheson [2012] 317

s.31 Re the trusts of two insurance policies, CD v O [2004] 751 Re Myers, Myers v Myers [2005] 853 Re Sieff v Fox [2005] 891 Price v Williams-Wynn [2006] 1635 Bernstein v Jacobson [2010] 559 Pitt v Holt; Futter v Futter [2011] 623 Barclays Bank Trust Co v HMRCC [2011] 1489 SM v HM [2012] 281 Wright v Gater [2012] 549 Fine v Fine [2012] 1745 Futter v HMRC; Pitt v HMRC [2013] 977

s.32 Re the trusts of two insurance policies, CD v O [2004] 751 Sieff v Fox [2005] 891 Jemma Trust Company Ltd v Kippax Beaumont Lewis [2005] 683 Re Myers, Myers v Myers [2005] 853 Re S [2006] 1461 PJC v ADC [2009] 1419 Stephenson v Stephenson [2009] 1467

Re Bernstein v Jacobson [2010] 559 Re the Esteem Settlement [2001] 641

Re Futter, Futter v Futter [2010] 609 Sutton v England [2010] 315

120


Pitt v Holt; Futter v Futter [2011] 623 Southgate v Sutton [2011] 1235 Barclays Bank Trust Co v HMRCC [2011] 1489 SM v HM [2012] 281 Futter v HMRC; Pitt v HMRC [2013] 977

s.33 Close Trustees (Switzerland) SA v Vildosola [2008] 1543 Pitt v Holt; Futter v Futter [2011] 623

s.36 Adam v Theodore Goddard [2000] 349 Re F [2004] 657

Hogg v Hogg [2008] 35 Jasmine Trustees v Wells & Hind [2007] 489 Re Winton Investment Trust, Seaton v Morgan [2008] 553

s.37 Adam v Theodore Goddard [2000] 349 Jasmine Trustees v Wells & Hind [2007] 489 Wyndham v Egremont [2009] 1473

s.38 Re Epona Trustees Ltd [2009] 87 Jasmine Trustees v Wells & Hind [2007] 489

s.39 Adam v Theodore Goddard [2000] 349 Jasmine Trustees v Wells & Hind [2007] 489 Re K [2007] 1007

s.40 Gregson v HAE Trustees Ltd [2008] 999 s.41 Scott v Scott [2012] 1439 s.44 Dobson v Heyman [2010] 1151 s.50 Central Bank of Nigeria v Williams [2012] 745 s.51 Re G (ET) and G (TJ) [2008] 599

Gudavadze v Kay [2012] 1753 s.57 Anker-Petersen v Anker-Petersen [2000] 581

Grender v Dresden [2009] 379 NBPF Pension Trustees Ltd v Warnock-Smith, Bus Employees Pension Trustees Ltd v Wheeler [2009] 447 Sutton v England [2010] 315 Page v West [2010] 1811

121


Re Z Trust [2011] 735 Southgate v Sutton [2011] 1235 Alexander v Alexander [2012] 187 Re English & American Insurance Co [2014] 57

s.61 Re Horley Town FC, Hunt v McLaren [2006] 1817 Hulbert v Avens, Avens v Foreman & Hill [2003] 387 Segbedzi v Segbedzi [2002] 83 Sutton v England [2010] 315 Pitt v Holt; Futter v Futter [2011] 623 Jeffrey v Gretton [2011] 809 White v Williamson; Abrahams v Williams [2011] 899 Phillipe v Cameron [2012] 1275 Davisons Solicitors v Nationwide Building Society [2013] 393 Iles v Iles [2013] 493 AIB Group (UK) plc v Mark Redler [2013] 1303

s.68 Cattley v Pollard [2007] 245 Green v Gaul [2006] 1391 CA Gwembe Valley Development Co Ltd v Kashy [2004] 97 Nolan v Nolan [2004] 1261 (VCA) (Aus) Central Bank of Nigeria v Williams [2012] 745

s.69 Adam v Theodore Goddard [2000] 349 Fine v Fine [2012] 1745

Jasmine Trustees v Wells & Hind [2007] 489 Trustee Act 1932

s.31 Howell v Lees-Millais [2009] 1163 Trustee Act 2000

s.1 Gregson v HAE Trustees Ltd [2008] 999 Pitt v Holt; Futter v Futter [2011] 623 Jeffrey v Gretton [2011] 809

s.3 Gregson v HAE Trustees Ltd [2008] 999 s.4 Gregson v HAE Trustees Ltd [2008] 999

Jeffrey v Gretton [2011] 809

122


Re Buckley [2013] 373 s.5 Gregson v HAE Trustees Ltd [2008] 999 Re Buckley [2013] 373 s.8 Alexander v Alexander [2012] 187 s.9 Alexander v Alexander [2012] 187 s.24 HMRCC v Trustees of Peter Clay Discretionary Trust [2008]

843 (HC) s. 31 Alhamrani v Alhamrani [2008] 941 (JCA)

Bonham v Blake Lapthorn Linnell [2007] 189 Drakeford v Cotton [2012] 1135 Oakhurst v Blackstar (Isle of Man) Ltd [2012] 1255 Davies v Watkins [2013] 221

s.35 Davies v Watkins [2013] 221 s.39 Oakhurst v Blackstar (Isle of Man) Ltd [2012] 1255

Trustee Investments Act 1961 s.1 Gregson v HAE Trustees Ltd [2008] 999 s.2 Perotti v Collyer-Bristow [2003] 1473 s.6 Perotti v Collyer-Bristow [2003] 1473 s.17 Re Lehman Brothers Intl (Europe) [2012] 1355

Trusts of Land and Appointment of Trustees Act 1996 Race v Race [2002] 1193 Akhtar v Arif [2007] 35 Fraser v Canterbury Diocesan Board of Finance (No 2) [2007] 1735 (CH D)

Jasmine Trustees v Wells & Hind [2007] 489 Chopra v Bindra [2009] 781 Jeffrey v Gretton [2011] 809

s.1 Alexander-David v London Borough of Hammersmith and Fulham [2009] 745 Avis v Turner [2007] 1521 Holtham v Kelmanson [2007] 285 Creasey v Sole [2013] 931

s.4 Avis v Turner [2007] 1521

123


s.5 Green v Gaul [2006] 1391 CA s.6 Avis v Turner [2007] 1521

White v Williamson; Abrahams v Williams [2011] 899 Alexander v Alexander [2012] 187

s.7 Hopper v Hopper [2009] 805 Alexander v Alexander [2012] 187 s.9 HMRCC v Hanson [2013] 1029 s.11 X v A [2000] 11

Notting Hill Housing Trust v Brackley [2001] 1353 HMRCC v Hanson [2013] 1029

s.12 Rodway v Landy [2001] 755 IRC v Eversden [2002] 1013 Ch Arkwright v IRC [2004] 181 Olszanecki v Hillocks [2004] 975 Stack v Dowden [2007] 1053 (HL) French v Barcham [2008] 1813 Murphy v Gooch [2008] 257 Creasey v Sole [2013] 931

s.13 Rodway v Landy [2001] 755 IRC v Eversden [2002] 1013 Ch

Arkwright v IRC [2004] 181 Olszanecki v Hillocks [2004] 975 Stack v Dowden [2007] 1053 (HL) Adekunle v Ritchie [2007] 1505 Murphy v Gooch [2008] 257 French v Barcham [2008] 1813 Smith v Smith [2010] 519 Creasey v Sole [2013] 931

s.14 The Mortgage Corporation v Lewis Silkin [2000] 357 Notting Hill Housing Trust v Brackley [2001] 1353 IRC v Eversden [2002] 1013

Bracken Partners Ltd v Gutteridge [2003] 1241

124


Oxley v Hiscock [2004] 709 CA Olszanecki v Hillocks [2004] 975 Cobbe v Yeomans Row Management Ltd [2005] 625 Ch Judge v HMRC [2005] 1311 HSBC Trust Co (UK) Ltd v Twiddy (HMRCC) [2006] 1533 St Clair-Ford v Ryder (HMRCC) [2006] 1647 Vinaver v Milton Asbury Ltd [2006] 1675 Holtham v Kelmanson [2007] 285 Stack v Dowden [2007] 1053 (HL)

Adekunle v Ritchie [2007] 1505 Avis v Turner [2007] 1521 Holman v Howes [2007] 1539 Polarpark Enterprises Inc v Allason [2007] 1829 Negus v Bahouse [2008] 97 French v Barcham [2008] 1813 Murphy v Gooch [2008] 257 Frear v Frear [2009] 221 Singla v Brown [2009] 165 Hopper v Hopper [2009] 805 Smith v Smith [2010] 519 Larkfield v Revenue & Customs Prosecution Office [2010 1323 Page v West [2010] 1811 Jones v Kernott [2012] 125

s.15 The Mortgage Corporation v Lewis Silkin [2000] 357 Rodway v Landy [2001] 755 Olszanecki v Hillocks [2004] 975 HSBC Trust Co (UK) Ltd v Twiddy (HMRCC) [2006] 1533 Stack v Dowden [2007] 1053 (HL) Adekunle v Ritchie [2007] 1505 Avis v Turner [2007] 1521 Holman v Howes [2007] 1539

125


Frear v Frear [2009] 221 Murphy v Gooch [2008] 257 French v Barcham [2008] 1813 Smith v Smith [2010] 519 Page v West [2010] 1811

s.16 French v Barcham [2008] 1813 s.17 Avis v Turner [2007] 1521 s.18 Creasey v Sole [2013] 931 s.19 X v A [2000] 11 s.22 Olszanecki v Hillocks [2004] 975 Creasey v Sole [2013] 931 s.23 Creasey v Sole [2013] 931 s.25 Avis v Turner [2007] 1521 Creasey v Sole [2013] 931 Sch 3 Avis v Turner [2007] 1521 Sch 4 Creasey v Sole [2013] 931

Trusts (Scotland) Act 1961 Mubarak v Mubarik & ors [2009] 1543 Re Lehman Brothers Intl (Europe) [2012] 1355

126


U Unfair Contracts Terms Act 1977

s.2(2) Killick v PricewaterhouseCoopers [2001] 699 s.3 Killick v PricewaterhouseCoopers [2001] 699 s.11 Killick v PricewaterhouseCoopers [2001] 699

127


V Value Added Tax Act 1994 s.4 Ramsay v HMRCC [2013] 1773

s.80 Sinclair Investments v Versailles Trade Finance [2011] 1043 s.94 Ramsay v HMRCC [2013] 1773

Variation of Trusts Act 1958 Sieff v Fox [2005] 891 Allnutt v Winding [2007] 941

Re Beatty’s Will Trusts (No 2), Brooke v Thompson-Jones [2008] 1351 Richard v The Hon AB Mackay [2008] 1667 Sutton v England [2010] 315 Pitt v Holt; Futter v Futter [2011] 623

s.1 Anker-Petersen v Anker-Petersen [2000] 581 Re Bernstein v Jacobson [2010] 559 Mubarak v Mubarik [2009] 1543 Re S [2006] 1461 Alexander v Alexander [2012] 187 Re RGST Settlement Ridgwell v Ridgwell [2008] 527 Wright v Gater [2012] 549

s.31 Re the trusts of two insurance policies, CD v O [2004] 751 s.32 Re the trusts of two insurance policies, CD v O [2004] 751

Vendor and Purchaser Act 1874 Howell v Lees-Millais [2009] 1163 s.5 McLaughlin v HMRCC [2012] 855

128


W War Charities Act 1916 Cawdron v Merchant Taylors's School [2010] 775 Wildlife and Countryside Act 1981

s.14 Re The Wolf Trust [2006] 1467 s.16 Re The Wolf Trust [2006] 1467

Wills Act 1837 Ferneley v Napier [2011] 1303 s.1 Marley v Rawlings [2012] 639 CA s.3 Marley v Rawlings [2012] 639 CA s.9 In re Parsons, Borman v Lel [2002] 239

Re Sherrington, Sherrington v Sherrington [2004] 895 (Ch) Sherrington v Sherrington [2005] 587 CA Re Walters, Olins v Walters [2008] 329 (ChD) Re Morgan, Griffin v Wood [2008] 73 Re Papillion, Murrin v Matthews [2008] 269 Lim v Thompson [2010] 661 Re Rawlinson (dec’d), Kayall v Rawlinson [2010] 1443 Re Singellos, Singellos v Singellos [2011] 327 Marley v Rawlings [2011] 595 Ahluwalia v Singh [2012] 1 Barrett v Bem [2011] 1117 Ch D Barrett v Bem [2012] 567 CA Marley v Rawlings [2012] 639 CA Singh v Ahluwalia [2013] 331 CA Re Wilson deceased [2013] 899 Re Devillebichot [2013] 1701

s.11 Re Servoz-Gavin (dec'd), Ayling v Summers [2009] 1657 s.15 Barrett v Bem [2011] 1117 Ch D Barrett v Bem [2012] 567 CA s.18 Soulsbury v Soulsbury [2007] 1841

129


Court v Despallieres [2010] 437 s.20 Race v Race [2002] 1193

Nicholls v Hudson [2007] 343 Re Rawlinson (dec’d), Kayall v Rawlinson [2010] 1443

s.24 Pennington v Waine [2003] 1011 Thorner v Major [2009] 713


s.28 Charles v Barzey [2003] 343 s.33 Ling v Ling [2002] 553 Rainbird v Smith [2013] 1609

Wills Act 1963 Re Papillion, Murrin v Matthews [2008] 269 s.1 Morris v Davis [2012] 1569 Wills Act 1968 s.1 Barrett v Bem [2011] 1117 Wills Amendment Act 1852 Marley v Rawlings [2012] 639 CA Wills (Soldiers and Sailors) Act 1918

s.2 Re Servoz-Gavin (dec'd), Ayling v Summers & ors [2009] 1657

Workman’s Compensation Act 1924 s.8 Ulrich v Treasury Solicitor [2005] 385

130


2 United Kingdom Statutory Instruments

A Administration of Insolvent Estates of Deceased Persons Order 1986

Art 2 Re K [2007] 1007 Art 3 Re Vos, Dick v Kendall Freeman [2005] 1619

Re K [2007] 1007 Art 4 Re K [2007] 1007 Sch 1 Re Vos, Dick v Kendall Freeman [2005] 1619

Re K [2007] 1007 Stow v Stow [2008] 1103 Administration of Insolvent Estates of Deceased Persons Order

(Northern Ireland) 1991 (SI 1991/365) Art 257 Re Vos, Dick v Kendall Freeman [2005] 1619

Agricultural Holdings (Units of Production) (England) Order 2005 Shirley v Crabtree [2008] 133 Agricultural Holdings (Units of Production) (England) Order 2006 Shirley v Crabtree [2008] 133

C Charities (Alexendra Park and Palace) Order 2004

para 3 R (O’Callaghan) v Charity Commission [2008] 117 Child Procedure Rules

Rule 19.8A Cawdron & anr v Merchant Taylors's School & ors [2010] 775 Civil Evidence Act 1995 s.2 Wise v Jiminez [2014] 163 s.4 Wise v Jiminez [2014] 163 Civil Jurisdiction and Judgments Order 2001

131


Art 3 Gomez v Gomez-Manche Vives [2008] 621(HC) Sch 1 Gomez v Gomez-Monche Vives [2008] 1623 (CA)

Civil Procedure Rules Allnutt v Allnutt [2006]1317 Brown v HM Queen Mother’s Executors [2007] 1129 (HC)

C v C (No 2) [2007] 753 Part 1 Martin v Triggs Turner Bartons [2008] 409

PNPF Trust Company Ltd v Taylor & ors [2009] 1215 Part 3 Charter Plc v City Index Ltd [2006] 1705

Holtham v Kelmanson [2007] 285 Re K [2007] 1007 Re Morgan, Griffin v Wood [2008] 73 Nesheim v Kosa [2007] 149 Polarpark Enterprises Inc v Allason [2007] 1829 Rind v Theodore Goddard [2008] 699 Hughes v Richards [2011] 997

Part 6 Chellaram v Chellaram [2002] 675 Dellar v Zivy [2008] 17 Gomez v Gomez-Monche Vives [2008] 1623 (CA)

Part 7 Nesheim v Kosa [2007] 149 Newall v Lewis [2008] 1649 Pitt v Holt; Futter v Futter [2011] 623 Smith v Cooper [2011] 691

Part 8 Breakspear v Ackland [2008] 777 Bye v Colvin-Scott [2010] 1 Dellar v Zivy [2008] 17 Newall v Lewis [2008] 1649 Thomas v Kent [2007]177 Smith v Cooper [2011] 691 Gregg v Pigott [2012] 953

Part 9 Murphy v McGlyn [2002] 231 Part 11 Gomez v Gomez-Monche Vives [2008] 1623 (CA)

132


Part 14 Fraser v Canterbury Diocesan Board of Finance (No 2) [2007] 1735 (CH D)

Part 17 Re Morgan, Griffin v Wood [2008] 73 Roberts v Gill [2008] 1429 Roberts v Gill [2010] 1223 (SC) Millburn-Snell v Evans [2011] 1213

Part 18 Kostic v Chaplin [2008] 655 Martin v Triggs Turner Barton [2008] 409

Part 19 Re K [2007] 1007 Murphy v McGlyn [2002] 231

Piggott v Aulton [2003] 445 PNPF Trust Company Ltd v Taylor [2009] 1215

Roberts v Gill [2008] 1429 Roberts v Gill [2010] 1223 (SC) Stow v Stow [2008] 1103 Thomas v Kent [2007]177 Millburn-Snell v Evans [2011] 1213

Part 20 City Index Ltd v Gawler [2008] 1773 Stow v Stow [2008] 1103

Part 21 Masterman-Lister v Brutton [2003] 259 Saulle v Nouvet [2008] 729 Smith v Cooper [2011] 691

Part 23 Holtham v Kelmanson [2007] 285 Nesheim v Kosa [2007] 149 Sharma v Hunters [2012] 259

Part 24 Balfron Trustees Ltd v Petersen [2002] 157 Charter Plc v City Index Ltd [2006] 1705 Dellar v Zivy [2008] 17 Jessup v Wetherell [2007] 515 Killick v PriceWaterhouseCoopers [2001] 699 Martin v Triggs Turner Bartons[2008] 409 Re Morgan, Griffin v Wood [2008] 73

133


Margulies v Margulies [2008] 1853 Price v Craig [2006] 1873 Rind v Theodore Goddard [2008] 699 Taylor v Midland Bank Trust Company [2002] 95 The Public Trustee v Williams [2002] 45 Gudavadze v Kay [2012] 1753

Part 31 Martin v Triggs Turner Bartons [2008] 409 Trinkler v Beale [2009] 1091

Part 33 Martin v Triggs Turner Bartons [2008] 409 Part 35 Sharma v Hunters [2012] 259 Part 36 Perrins v Holland [2010] 83

Re Rochelle, Padgham v Rochelle [2003] 71 Rowe v Clarke (Costs) [2007] 373 Shovelar v Lane [2011] 1411 Wharton v Bancroft (costs) [2012] 727

Part 39 Holtham v Kelmanson [2007] 285 Part 40 Yeoman’s Row Management Ltd v Cobbe [2006]1473 (CA) Joshi v Mahida [2013] 859 Part 44 Franks v Sinclair (Costs) [2007] 785

Jarrom v Sellars [2007] 1219 Kynnersley v Wolverhampton CC [2008] 65 Martin v Triggs Turner Barton [2008] 409 Perrins v Holland [2010] 83 Rowe v Clarke (Costs) [2007] 373 Serious Organised Crime Agency v Szepietowski & ors [2009] 1239 Grender v Dresden [2010] 1165 Shovelar v Lane [2011] 1411 Thomas v Jefferey [2013] 141

Part 47 Barrett v Rutt Field [2006]1505 Part 48 Breadner v Granville-Grossman [2001] 377

Kynnersley v Wolverhampton CC [2008] 65

134


Martin v Triggs Turner Bartons [2008] 409 Grender v Dresden [2010] 1165

Part 50 Re K [2007] 1007 Part 51 Jessup v Wetherell [2007] 515

Re K [2007] 1007 Part 52 Jessup v Wetherell [2007] 515

Re Morgan, Griffin v Wood [2008] 73 Ilott v Mitson [2011] 779 Ben Nevis (Holdings) v HMRC [2014] 1

Part 55 Polarpark Enterprises Inc v Allason [2007] 1829 Part 57 Franks v Sinclair [2007] 439

Ledger v Wootton [2008] 235 Re Morgan, Griffin v Wood [2008] 73 Re Seagrave, O’Brien v Seagrave [2007]1037 Barrett v Bem [2011] 1117

Part 64 Alhamrani v Alhamrani [2008] 941 (JCA) PNPF Trust Company Ltd v Taylor [2009] 1215

Part 73 White v Williamson; Abrahams v Williams [2011] 899 Practice Direction 13A Independent News and Media v A [2010] 55 52 Ben Nevis (Holdings) v HMRC [2014] 1 52A Ben Nevis (Holdings) v HMRC [2014] 1 52C Ben Nevis (Holdings) v HMRC [2014] 1

Common Agricultural Policy Single Payment and Support Scheme Regulations (NI) 2005

Re Welsh Hall (dec'd), Crossey v Roger Armour [2009] 1291 Community Care, services for Carer’s and Children’s Services

(Direct Payments) (England) Regulations 2009 r.8 Re E [2011] 203

Companies (Tables A to F) Regulations 1985 Ultraframe (UK) Ltd v Fielding [2007] 835 Regulation 29 Cottrell v King [2005] 63 Regulation 30 Cottrell v King [2005] 63

Companies Act 1993 Liquidation Regulations (1994) (SR 1994/130)

135


Reg. 6 Re OPC Managed Rehab Ltd, Levin & anry v Ikiua [2010] 469




Compensation Source Book (Amendment No 8) Instrument 2008 Re Kaupthing Singer & Friedlander Ltd [2011] 79 County Courts (Northern Ireland) Order 1980 Art.45A Pope v HMRCC [2013] 287 Court of Protection Rules 1994 (SI 1994/3046)

r.20 Jemma Trust Company Ltd v Kippax Beaumont Lewis [2005] 683

r.90 Re Radcliffe [2005] 1395 Court of Protection Rules 2001 (SI 2001/824)

r.37 Re G (ET) and G (TJ) [2008] 599 r.43 Bunting v W [2005] 955 r.56 Re H, Baker v H [2009] 1719 r.57 Re H, Baker v H [2009] 1719 r.61 Bunting v W [2005] 955 r.65 Bunting v W [2005] 955 r.87 Re Radcliffe [2005] 1395

Court of Protection Rules 2007 r.3 Re LD, KD v Havering [2010] 69 r.25 Re LD, KD v Havering [2010] 69 r.27 Re Kittle [2010] 651

Re LD, KD v Havering [2010] 69 r.89 Re FH, M v Public Guardian [2010] 51

Re H, Baker v H [2009] 1719 Re Kittle [2010] 651

136


SM v HM [2012] 281 r.90 Independent News and Media v A [2010] 55

Hillingdon LB v Neary [2011] 769 r.91 Independent News and Media v A [2010] 55



Hillingdon LB v Neary [2011] 769 r.95 SM v HM [2012] 281 r.121 Sharma v Hunters [2012] 259 r.123 Sharma v Hunters [2012] 259 r.140 Re E [2011] 203 r.141 Re E [2011] 203 r.143 Re E [2011] 203 r.144 Re E [2011] 203 r.155 Re Reeves [2010] 509 r.156 Re Reeves [2010] 509

Re HC, SC v London Borough of Hackney [2010] 1833 Re JC [2012] 1211 RE Clarke [2013] 59 Re MA [2013] 271

r.157 Re Reeves [2010] 509 EG v RS [2010] 1757 Re HC, SC v London Borough of Hackney [2010] 1833 Re MA [2013] 271

r.158 Re Reeves [2010] 509 Re HC, SC v London Borough of Hackney [2010] 1833 Re MA [2013] 271

r.159 EG v RS [2010] 1757 Re HC, SC v London Borough of Hackney [2010] 1833 Re JC [2012] 1211

137


Re Clarke [2013] 59 Re MA [2013] 271 r.160 Sharma v Hunters [2012] 259

r.164 Re MA [2013] 271 r.165 Re HC, SC v London Borough of Hackney [2010] 1833 Re Treadwell [2013] 1445 r.166 Re MA [2013] 271 r.173 EG v RS [2010] 1757

Re HC, SC v London Borough of Hackney [2010] 1833 r.179(3) Re HC, SC v London Borough of Hackney [2010] 1833 r.180(b) Re LD, KD v Havering [2010] 69 r.200 Re H, Baker v H [2009] 1719

CCR Order 26 rule 5 Re K [2007] 1007

D Double Taxation Relief (Taxes on Income) (Mauritius) Order 1981

(SI 1981 No 1121) HMRCC v Smallwood [2010] 1771 Double Taxation Relief and International Tax Enforcement (South Africa) Order (SI 2011 No 2441) Ben Nevis (Holdings) v HMRC [2014] 1

E Enduring Powers of Attorney (Prescribed Form) Regulations 1990

Regulation 2 Re J [2009] 435 Regulation 3 Re FH, M v Public Guardian [2010] 51

Equality Act (Sexual Orientation) Regulations 2007

138


Regulation 14 Charity Commission v Catholic Care(Leeds) [2012] 1303

F Faculty Jurisdiction Rules 2000 (SI 2000/2047)

Reg.26 Re Mangotsfield Cemetery [2005] 1381 Family Procedure Rules 2010

Rule 4 DR v GR [2013] 1123 Rule 9 BJ v MJ [2012] 395

DR v GR [2013] 1123 Rule 13 BJ v MJ [2012] 395 Rule 21 DR v GR [2013] 1123 Family Proceedings Rules 1991

Rule 2.62 C v C (No 2) [2007] 753 Rule 2.73 Akhtar v Arif [2007] 35

Financial Services and Markets Act 2000 (Regulted Activities) Order 2001 Re Kaupthing Singer & Friedlander Ltd [2011] 79

H Homelessness (Priority Need for Accommodation)

England Order 2002 Alexander-David v London Borough of Hammersmith & Fulham [2009] 745

I Income Support (General) Regulations 1987

Reg.45 Martin v Secretary of State for Work and Pensions [2010] 671 Reg.49 Martin v Secretary of State for Work and Pensions [2010] 671

139


Reg.50 Martin v Secretary of State for Work and Pensions [2010] 671 Sch 10 Re CIS/213/2004, CIS/214/2004 [2008] 189 SM v HM [2012] 281

Insolvency Rules 1986

r.2.67 Re Kaupthing Singer & Friedlander Ltd [2011] 79 r.2.86 Re Kaupthing Singer & Friedlander Ltd [2011] 79 r.2.68 Mills v HSBC Trustee (CI) Ltd [2010] 235 r. 6.5 Chirkinian v Larcom Trustees Ltd [2006] 1523 r. 7.31 Re Branston & Gothard Ltd, Hill v Phillips [2007] 85 r. 7.51 Holtham v Kelmanson [2007] 285 r. 11 Re K [2007] 1007

Intestate Succession (Interest and Capitalisation)(Amendment) Order 2008 Iqbal v Ahmed [2011] 1351

K Kaupthing Singer & Friedlander Ltd

Transfer of Certain Rights and Liabilities Order 2008 Habana Ltd v Kaupthing Singer & Friedlander [2011] 275

Du Preez v Kaupthing Singer & Friedlander IoM [2011] 559

L Land Tribunal Rules 1996

r. 21 St Clair-Ford v Ryder (HMRCC) [2006] 1647 r.27 Tapp v HMRCC [2011] 363

Land Registrations Rules 1925 r.98 Stack v Dowden [2007] 1053 (HL) r.109 Stack v Dowden [2007] 1053 (HL)

140


r.115 Stack v Dowden [2007] 1053 (HL) Lasting Powers of Attorney, Enduring Powers of Attorney and Public Gurdian Regulations 2007

Reg.8 Re Kittle [2010] 651 Reg.33 Re H, Baker v H [2009] 1719 Reg.34 Re H, Baker v H [2009] 1719 Reg.37 Re Treadwell [2013] 1445 Reg.40 Re Treadwell [2013] 1445 Reg. 46 Re Harcourt [2012] 1779

Lasting Powers of Attorney, Enduring Powers of Attorney and Public Gurdian (Amendment) Regulations 2010 Reg.4 Re Treadwell [2013] 1445 Legal Aid in Criminal Proceedings (costs) Regulations 1982

(SI 1982/1197) Re Radcliffe [2005] 1395 Local Authorities’ Cemeteries Order 1974 Re Mangotsfield Cemetery [2005] 1381 Local Authorities Cemeteries Order 1977 (SI 1977/204)

Reg. 10 Re Mangotsfield Cemetery [2005] 1381 Local Authorities (Members’ Allowances) Regulations 1991 Lorber v HMRCC [1199]

M Mental Capacity (Deprivation of Liberty: Appointment of Relevant

Persons’s Representative) Regulations 2008 Reg.3 Re Kittle [2010] 651

Mental Health (NI) Order 1986 (No 595) McCall v HMRCC [2008] 865

N Non-Contentious Probate Rules Caudle v LD Law Ltd [2008] 587

r.3 Brown v HM Queen Mother’s Executors [2007] 1129 (HC)

141


Brown v Executors of the estate of HM Queen Elizabeth the Queen Mother [2008] 425 (CA)

r.20 Ibuna v Arroyo [2012] 827 Khan v Crossland [2012] 841 r.21 Ibuna v Arroyo [2012] 827 r.22 Ibuna v Arroyo [2012] 827 Gudavadze v Kay [2012] 1753 r.23 Ibuna v Arroyo [2012] 827 r.24 Ibuna v Arroyo [2012] 827 r.25 Ibuna v Arroyo [2012] 827 r.26 Ibuna v Arroyo [2012] 827 r.27 Ibuna v Arroyo [2012] 827 r.28 Ibuna v Arroyo [2012] 827 r.30 Gudavadze v Kay [2012] 1753 r.45 Gudavadze v Kay [2012] 1753 r.58 Brown v HM Queen Mother’s Executors [2007] 1129 (HC)

Brown v Executors of the estate of HM Queen Elizabeth the Queen Mother [2008] 425 (CA)

r.61 Brown v HM Queen Mother’s Executors [2007] 1129 (HC)

O Occupational Pension Schemes (investment) Regulations 2005 Dalriada Trustees v Woodward [2012] 1489

142


P Proceeds of Crime Act 2002 (Business in the Regulated

Sectorand Supervisory Authorities) Order 2003 (SI 2003/3074) Bowman v Fels [2005] 481 CA Proceeds of Crime Act 2002 (Legal Expenses in Civil

Recovery Proceedings) Regulations 2005 r.4 Serious Organised Crime Agency v Szepietowski [2009] 1239 r.5 Serious Organised Crime Agency v Szepietowski [2009] 1239 r.6 Serious Organised Crime Agency v Szepietowski [2009] 1239

R Rules of the Supreme Court C v C (No 2) [2007] 753

Order 2 Rule 1 Nesheim v Kosa [2007] 149

Order 11 Rule 1 Gomez v Gomez-Monche Vives [2008] 1623 (CA)

Order 14A Marston Thompson & Evershed v Benn [2007] 315 Order 15

Rule 6 Roberts v Gill [2010] 1223 (SC) DR v GR [2013] 1123 Rule 6(2) Stow v Stow [2008] 1103

Order 17 Rule 3 Commerzbank AG v IMB Morgan Plc [2005] 1485 Rule 5 Commerzbank AG v IMB Morgan Plc [2005] 1485

Order 18 Rule 19 Brown v HM Queen Mother’s Executors [2007] 1129 (HC)

Brown v Executors of the estate of HM Queen Elizabeth the Queen Mother [2008] 425 (CA) Gregson v HAE Trustees Ltd [2008] 999 Margulies v Margulies [2008] 1853

143


Order 20 Rule 5 Roberts v Gill [2010] 1223 (SC)

Order 32 Brown v HM Queen Mother’s Executors [2007] 1129 (HC) Order 46

Rule 2 Re K [2007] 1007 Order 62

Rule 3(3) Breadner v Granville-Grossman [2001] 377 STG Valmet Trustees v Brennan [2002] 273

Rule 4(3) Shovelar v Lane [2011] 1411 Rule 14 (Amendemnt No 2 – 1988) Alhamrani v Alhamrani [2008] 941 (JCA)

Order 80 Masterman-Lister v Brutton [2003] 259 Pitt v Holt; Futter v Futter [2011] 623 Order 85 Re Vos, Dick v Kendall Freeman [2005] 1619

OT Computers Ltd v First National Tricity Finance Ltd [2007] WTLR 165 Alhamrani v Alhamrani [2008] 941 (JCA)

rule 1 d’Abo v Carleton Paget [2000] 863 Practice Statement Practice Statement [2001] 949

S Solicitors (Non-Contentious Business) Remuneration Order 1994

paragraph 2 Barrett v Rutt-Field [2006] 1505 paragraph 3 Barrett v Rutt-Field [2006] 1505

Jemma Trust Co v D’Arcy Liptrott [2003] 235 Jemma Trust Co v Liptrott [2003] 1427 (Ch)

Jemma Trust v Liptrott (No 3) [2005] 157 Social Security Act Rules AMP (UK) plc v Barker [2001] 1237 Solicitor’s Compensation Fund Rules 2009

r.29 Re H, Baker v H [2009] 1719 Solicitor’s Insurance Indemnity Rules 2008 Re H, Baker v H [2009] 1719

144


Special Commissioners (Jurisdiction) Regulations 1994 Reg 8 Stow v Stow [2008] 1103

Special Commissioners (Jurisdiction and Procedure) Regulations 1994

r.3 Arkwright v IRC [2004] 181 r.21 Robertson v IRC [2002] 885

Jones v Garnett (HMIT) [2004] 1211 Wells v HMRCC [2007] 1863 r.21 Glowacki (deceased) v HMRCC [2011] 1777

r.23 Arkwright v IRC [2004] 181 Stamp Duties Act 1920-1959 (New South Wales) Gregg v Pigott [2012] 953

T Transfer of Tribunal Functions and Revenue and Customs

Appeals Order SI 2009/56 Sch 1 para 108 Fryer v HMRCC [2010] 815 Sch 1 para 118 Fryer v HMRCC [2010] 815

Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 r.2 Golding v HMRCC [2011] 1183

r.5 Golding v HMRCC [2011] 1183 r.10 Atkins, Exors of v HMRCC [2011] 1675 r.15 Watkins v HMRCC [2012] 677 r.33 Silber v HMRCC [2013 113 r.39 Buzzoni v HMRCC [2011] 1163 Golding v HMRCC [2011] 1183 Lorber v HMRCC [2011] 1199 Patmore v HMRCC [2011] 125 Ogden v HMRCC [2011] 1229 Atkins, Exors of v HMRCC [2011] 1675 Erdal v HMRCC [2011] 1761 Rogge v HMRCC [2012] 537

145


Broome v HMRCC [2012] 585 McLaughlin v HMRCC [2012] 855 Silber v HMRCC [2013 113 Ramsay v HMRCC [2013] 307 Trustees of Mrs PL Travers Will Trust v HMRCC [2013] 1831

146


3 European Conventions and Directives and International Treaties

A Accession Convention 1978 Gomez v Gomez-Manche Vives [2008] 621(HC)

B Brussels Convention on Jurisdiction and the Enforcement of

Judgments in Civil and Commercial Matters 1968 Chellaram v Chellaram [2002] 675 Re CIS/213/2004, CIS/214/2004 [2008] 189 Gomez v Gomez-Monche Vives [2008] 1623 (CA)

Art 5 Gomez v Gomez-Manche Vives [2008] 621(HC) Art 16 Gomez v Gomez-Manche Vives [2008] 621(HC)

C Canada Barbados Treaty 1980

Art. XIV Antle v R [2010] 373 Art. XXX Antle v R [2010] 373

Charter of Funamental Rights and Freedoms of the European Union (2000/C 364/01)

Art 47 Ordre des barreaux francophones et germanophone v Conseil des ministres [2008] 1059


Code of Civil Procedure (Georgia)

147


Art 135 Gudavadze v Kay [2012] 1753 Convention on Jurisdiction and Enforcement of Judgements in Charman v Charman [2007] 1151 (CA)

Civil and Commercial Matters 1988 (Luganao Convention) Gomez v Gomez-Manche Vives [2008] 621(HC) Gomez v Gomez-Monche Vives [2008] 1623 (CA)

Nesheim v Kosa [2007] 149 Council Convention on the accession of the Kingom of Denmark, Ireland

and the United Kingdom of Great Britain and Northern Ireland to the Convention on the Jurisdiction and the Enforcement of judgments in Civil and Commercial matters and the Protocol on its interpretation by the Court of Justice Gomez v Gomez-Monche Vives [2008] 1623 (CA)

Council Directive 77/799/EEC Persche v Finanzamt Lüdenscheid [2009] 483 (ECJ) Council Directive 88/361/EEC of 24 June 1998 for the implementation of Art 67

of the Treaty Art 1 Jager v Finanzamt Kusel-Landsthuhl [2008] 1047 Annex 1 Jager v Finanzamt Kusel-Landsthuhl [2008] 1047

Council Directive 91/308/EC of 10 June 1991 on prevention of the use of the financial system for the purposes of money laundering

Art 1 Bowman v Fels [2005] 481 CA Art 2 Bowman v Fels [2005] 481 CA

Ordre des barreaux francophones et germanophone v Conseil des ministres [2008] 1059

Art 5 Bowman v Fels [2005] 481 CA Art 6 Ordre des barreaux francophones et germanophone v Conseil

des ministres [2008] 1059 Art 7 Bowman v Fels [2005] 481 CA Art 8 Bowman v Fels [2005] 481 CA Art 9 Bowman v Fels [2005] 481 CA Art 12 Bowman v Fels [2005] 481 CA Art 15 Bowman v Fels [2005] 481 CA

Council Directive 97/2001 Bowman v Fels [2005] 481 CA Council Regulation (EC) No 44/2001 on jurisdiction and recognition

and enforcements of judgments in civil and commercial matters

148


(‘Brussels I’) Dellar v Zivy [2008] 17 Charman v Charman [2007] 1151 (CA)

Art 2 Gomez v Gomez-Manche Vives [2008] 621(HC) Art 5 Gomez v Gomez-Manche Vives [2008] 621(HC)

Gomez v Gomez-Monche Vives [2008] 1623 (CA) Art 38 Haji-Ioannou v Frangos [2009] 1747 Art 42 Haji-Ioannou v Frangos [2009] 1747 Art 48 Haji-Ioannou v Frangos [2009] 1747 Art 53 Haji-Ioannou v Frangos [2009] 1747 Art 60 Gomez v Gomez-Manche Vives [2008] 621(HC)

Gomez v Gomez-Monche Vives [2008] 1623 (CA) Council Regulation (EC) No 1782/2003

Re Welsh Hall (dec'd), Crossey v Roger Armour [2009] 1291 Creasey v Sole [2013] 931

Council Regulation 2201/2003/EC 0f 27 November 2003 concerning jurisdiction and the recognisition and eneforment of judgments in matrimonial matters and the matters of parental responsibility (‘Brussels II’) Charman v Charman [2007] 1151 (CA)

Council Regulation (EC) No 795/2004 Re Welsh Hall (dec'd), Crossey v Roger Armour [2009] 1291 Council of Europe/OECD Convention on Mutual Administrative Assistance

in Tax Matters 1988 Ben Nevis (Holdings) v HMRC [2014] 1

D Directive 2001/97/EC of the European Parliament and of the

Council of 4 December 2001 amending Council Direictive 91/308/EC 1991 on prevention of the use of the financial system for the purposes of money laundering Ordre des barreaux francophones et germanophone v Conseil

des ministres [2008] 1059 Directive 2003/48/EC of 3 June 2003 on taxation of

savings income in the form of interest payments Re Financial Institution No 1 [2007] 777

149


Directive 2006/73/EC of 10 August 2006 implementing Directive 2004/39/EC of the Eurpoean Parliament and of Council as regards organisational requirements and operating conditions for investment firms Re MF Global UK Ltd [2013] 1239

Directive 2006/112 Article 9 Ramsay v HMRCC [2013] 1773 Double Taxation Convention Between Canada and USA 1942 Ben Nevis (Holdings) v HMRC [2014] 1 Double Taxation Convention Between Canada and USA 1980 Ben Nevis (Holdings) v HMRC [2014] 1 Double Taxation Convention Between South Africa and UK 1939 Ben Nevis (Holdings) v HMRC [2014] 1 Double Taxation Convention Between South Africa and UK 1946 Ben Nevis (Holdings) v HMRC [2014] 1 Double Taxation Convention Between South Africa and UK 1962 Ben Nevis (Holdings) v HMRC [2014] 1 Double Taxation Convention Between South Africa and UK 1968 Ben Nevis (Holdings) v HMRC [2014] 1 Double Taxation Convention Between South Africa and UK 2002 Ben Nevis (Holdings) v HMRC [2014] 1 Amending Protocol 20100 Ben Nevis (Holdings) v HMRC [2014] 1

E European Convention on Mutual Assistance in Criminal Matters 1959 Chapter II Article 3 Re B, B v T [2013] 763 Article 4 Re B, B v T [2013] 763 Article 5 Re B, B v T [2013] 763 Article 6 Re B, B v T [2013] 763 Chapter III Article 7 Re B, B v T [2013] 763 Article 8 Re B, B v T [2013] 763 Article 9 Re B, B v T [2013] 763 Article 10 Re B, B v T [2013] 763 Article 11 Re B, B v T [2013] 763 Article 12 Re B, B v T [2013] 763 Article 14 Re B, B v T [2013] 763 First Protocol Re B, B v T [2013] 763

150


Second Protocol Re B, B v T [2013] 763 European Convention for the Protection of Human Rights and

Fundamental Freedoms Article 1 Re CIS/213/2004, CIS/214/2004 [2008] 189

Burden v UK [2008] 1129 (Grand Chamber) Thorpe v HMRCC [2009] 1269 R v Hursthouse [2013] 887

Article 3 Burden v UK [2007] 607 (4th) Burden v UK [2008] 1129 (Grand Chamber)

Article 5 Re E [2011] 203 Article 6 Buck v HMRCC [2009] 215

Holtham v Kelmanson [2007] 285 Re LD, KD & anr v Havering [2010] 69 Ordre des barreaux francophones et germanophone v Conseil des ministres [2008] 1059 PNPF Trust Company Ltd v Taylor [2009] 1215 Professional Trustee v Infant Prospective Beneficiary [2007] 1631 Re Shuldam [2012] 1597 Re Treadwell [2013] 1445

Article 8 Re A’s & B’s undertakings [2005] 1 Brown v HM Queen Mother’s Executors [2007] 1129 (HC) Brown v Executors of the estate of HM Queen Elizabeth the Queen Mother [2008] 425 (CA) C v C (No 2) [2007] 753 Camp v The Netherlands [2001] 517

Holtham v Kelmanson [2007] 285 Land v Land’s Estate [2006] 1447

Ordre des barreaux francophones et germanophone v Conseil des ministres [2008] 1059 Re E [2011] 203 Hillingdon LB v Neary [2011] 769

151


Ibuna v Arroyo [2012] 827 Helena Partnership v HMRC [2012] 1519 Re Shuldam [2012] 1597 Article 9 Re Church of Scientology (E&W) [2005] 1151 Ibuna v Arroyo [2012] 827 Article 10 Brown v HM Queen Mother’s Executors [2007] 1129 (HC)

Brown v Executors of the estate of HM Queen Elizabeth the Queen Mother [2008] 425 (CA) Hillingdon LB v Neary [2011] 769


Article 14 Re A’s & B’s undertakings [2005] 1 Re Church of Scientology (E&W) [2005] 1151

Burden v UK [2007] 607 (4th) Burden v UK [2008] 1129 (Grand Chamber) Camp v The Netherlands [2001] 517 Re CIS/213/2004, CIS/214/2004 [2008] 189 Charity Commission v Catholic Care(Leeds) [2012] 1303




Article 35 Burden v UK [2008] 1129 (Grand Chamber) Article 41 Burden v UK [2008] 1129 (Grand Chamber) Part 35 Burden v UK [2007] 607 (4th) Protocol 1 Article 1 Re A’s & B’s undertakings [2005] 1

Burden v UK [2007] 607 (4th) Burden v UK [2008] 1129 (Grand Chamber)

Charman v Charman [2006] 1349 (HC) Gibson v HMRC Prosecution Office [2008] 1605

152


H Hague Convention on the Law applicable to Trusts and their

Recognition 1985 Re B Trust [2007] 1361 Re Barton, Tod vBarton [2002] WTLR 469 Re CIS/213/2004, CIS/214/2004 [2008] 189

Art 2 Spread Trustee Co Ltd v Hutcheson [2012] 317 Art 3 Gomez v Gomez-Monche Vives [2008] 1623 (CA) Art 5 Gomez v Gomez-Manche Vives [2008] 621(HC) Art 6 Gomez v Gomez-Monche Vives [2008] 1623 (CA) Art 7 Gomez v Gomez-Monche Vives [2008] 1623 (CA)

Martin v Secretary of State for Work and Pensions [2010] 671 Art 8 Gomez v Gomez-Monche Vives [2008] 1623 (CA) Art 9 Gomez v Gomez-Monche Vives [2008] 1623 (CA) Art 16 Gomez v Gomez-Manche Vives [2008] 621(HC)

R Rome Convention on the Law applicable to Contractual

Obligations 1980 Re Barton, Tod vBarton [2002] WTLR 469

O OECD Model Tax Convention in Income and Capital (22nd July 2010) Ben Nevis (Holdings) v HMRC [2014] 1

153


T Treaty establishing the European Community Art 73b Jager v Finanzamt Kusel-Landsthuhl [2008] 1047 Art 73c Jager v Finanzamt Kusel-Landsthuhl [2008] 1047 Art 73d Jager v Finanzamt Kusel-Landsthuhl [2008] 1047 Art 73e Jager v Finanzamt Kusel-Landsthuhl [2008] 1047 Art 73f Jager v Finanzamt Kusel-Landsthuhl [2008] 1047 Art 73g Jager v Finanzamt Kusel-Landsthuhl [2008] 1047


Treaty establishing the European Economic Area Art 67 Jager v Finanzamt Kusel-Landsthuhl [2008] 1047 Art 68 Jager v Finanzamt Kusel-Landsthuhl [2008] 1047 Art 69 Jager v Finanzamt Kusel-Landsthuhl [2008] 1047 Art 70 Jager v Finanzamt Kusel-Landsthuhl [2008] 1047 Art 71 Jager v Finanzamt Kusel-Landsthuhl [2008] 1047 Art 72 Jager v Finanzamt Kusel-Landsthuhl [2008] 1047 Art 73 Jager v Finanzamt Kusel-Landsthuhl [2008] 1047 Treaty on European Union


Declaration No 7 Jager v Finanzamt Kusel-Landsthuhl [2008] 1047

V

154


Vienna Convention on the Law of Treaties Art.31 HMRCC v Smallwood [2010] 1771 Ben Nevis (Holdings) v HMRC [2014] 1

155


4 International Statutes and Rules

A Act No 4191 1933 (Australia)

s.2 Nolan v Nolan [2004] 1261 (VCA) (Aus) Administration Act 1960 (New Zealand)

s. 39 Re Allen, Lewis v Vincent [2008] 1691 Adminisration of Estates Act 1990 (Isle of Man)

s.7 Re Schmidt [2004] 887 s.8 Re Schmidt [2004] 887

Administration and Probate Act 1958 (Victoria) s.5 Nolan v Nolan [2004] 1261 (VCA) (Aus) s.28 Nolan v Nolan [2004] 1261 (VCA) (Aus) s.55 Nolan v Nolan [2004] 1261 (VCA) (Aus) Pt IV AN v Barclays Private Bank & Trust (Cayman) Ltd [2007]

565 Associations Incorporation Act 1981 (Australia)

McKnight v Ice Skating Queensland Incorporated [2009] 989 Australia Act 1986 Barns v Barns [2005] 1101 Australian Bankruptcy Act 1966 Re Hemming [2008] 1833

B Bankruptcy Law (1997 Revision) (Cayman)

s.2 Tasarruf Mevduati Sigorta Fonu v Merrill Lynch Bank and Trust Company (Cayman) Ltd [2010] 1285

156


Tasarruf Mevduarti Sigorta Fonu v Merrill Lynch Bank & Trust Cayman [2011] 1249 (PC)




Births, Deaths and Marriages Registration Act 1995 (New Zealand)

s 10 Re Barlow, Dalton v Ellis [2008] 1333 Births Deaths and Marriages Law (Lagos State, Nigeria)

s.40 Abdullahi v Mudashiru [2004] 913 Belgian Constitution



Bermuda Matrimonial Causes Act 1974 Jennings v Jennings [2010] 215 Bewertungegestz (Law of Valuation) Germany

Para 9 Jager v Finanzamt Kusel-Landsthuhl [2008] 1047 Para 31 Jager v Finanzamt Kusel-Landsthuhl [2008] 1047 Para 140 Jager v Finanzamt Kusel-Landsthuhl [2008] 1047 Para 141 Jager v Finanzamt Kusel-Landsthuhl [2008] 1047 Para 142 Jager v Finanzamt Kusel-Landsthuhl [2008] 1047 Para 143 Jager v Finanzamt Kusel-Landsthuhl [2008] 1047 Para 144 Jager v Finanzamt Kusel-Landsthuhl [2008] 1047

C

157


Canada Deposit Insurance Corporaton Act 1985 s.7 Peace Hills Trust Co & anr v Canada Deposit Insurance Corp

[2010] 83 Cemetaries Act 1958 (Victoria)

s.2A Leeburn v Derndorfer [2004] 867 (SCV) s.48 Leeburn v Derndorfer [2004] 867 (SCV) s.77 Leeburn v Derndorfer [2004] 867 (SCV)

Cemetaries and Crematoria Act 2003 (Victoria) s.77 Leeburn v Derndorfer [2004] 867 (SCV) s.128 Leeburn v Derndorfer [2004] 867 (SCV) s.158 Leeburn v Derndorfer [2004] 867 (SCV)

Charitable Trusts Act 1857 (New Zealand) Hope v Khyentse [2007] 1551 Charitable Trusts Act 1962 (Western Australia)

s.7 Christian Brothers of Western Australia Inc’s Trustees v Attorney-General of Western Australia [2007] 1375

s.10 Christian Brothers of Western Australia Inc’s Trustees v Attorney-General of Western Australia [2007] 1375

s.15 Christian Brothers of Western Australia Inc’s Trustees v Attorney-General of Western Australia [2007] 1375 Child and Family Services Act (Ontario)

s.158 Re Merry, Meredith v Plaxton [2003] 424 Children’s Law Reform Act (Ontario)

s.1 Re Merry, Meredith v Plaxton [2003] 424 Civil Code (California) s.195 Green v Montagu [2011] 1341 Civil Code (France) Art 14 Dellar v Zivy [2008] 17 Art 601 Spread Trustee Co Ltd v Hutcheson [2012] 317 Art 627 Spread Trustee Co Ltd v Hutcheson [2012] 317 Art 1137 Spread Trustee Co Ltd v Hutcheson [2012] 317 Art 1374 Spread Trustee Co Ltd v Hutcheson [2012] 317 Art 1728 Spread Trustee Co Ltd v Hutcheson [2012] 317

158


Art 1766 Spread Trustee Co Ltd v Hutcheson [2012] 317 Civil Code (Philippines) Art 5 Ibuna v Arroyo [2012] 827 Art 307 Ibuna v Arroyo [2012] 827 Art 815 Ibuna v Arroyo [2012] 827 Civil Code (Quebec)

Art 760 AN v Barclays Private Bank & Trust (Cayman) Ltd [2007] 565

Art 831 AN v Barclays Private Bank & Trust (Cayman) Ltd [2007] Civil Code of 10 December 1907 (Switzerland)

Art.8 X v USA [2004] 1493 Civil Evidence (Jersey) Law 2003

Art 3 Duckett v Backhurst [2006]1729 (JCA) Art 6 Duckett v Backhurst [2006]1729 (JCA)

Civil Proceedings (Jersey) Law 1956 Art 29 Alhamrani v Russa Management Ltd [2007]1317 565

Code of Criminal Procedure (France) Art 80-2 Re B, B v T [2013] 763 Art 114 Re B, B v T [2013] 763 Art 116 Re B, B v T [2013] 763 Art 706-43 Re B, B v T [2013] 763 Code of Obligations 11 March 1911 (Switzerland)

Art 401 X v USA [2004] 1493 Companies Law (2007) Revision) (Cayman)



Companies (Jersey) Law 1991 (as revised) Art 74 Alhamrani v Alhamrani [2008] 753 (JRC) Art 143 Alhamrani v Alhamrani [2008] 753 (JRC)

159


Constitution Act 1867 (Canada) s.53 Re Bloom, Bernstein v The Queen [2004] 613 s.90 Re Bloom, Bernstein v The Queen [2004] 613

Constitution Act 1876 (Canada) s.92 Re Bloom, Bernstein v The Queen [2004] 613

Contributory Negligence Act 1978 (Saskatchewan) s.2 Earl v Wilhelm [2001] 1275 s.3 Earl v Wilhelm [2001] 1275

Conveyancing Act 1818 (New Zealand) s.36C Re Barlow, Dalton v Ellis [2008] 1333

Corporations Act 2001 (Australia) s.1017C Crowe v Stevedoring Employees Retirement Fund Pty

Ltd [2005] 1271 Corporations Regulations 2001 (Australia) (SR 1994/57)

Reg 7.9.45 Crowe v Stevedoring Employees Retirement Fund Pty Ltd [2005] 1271 Court of Appeal (Guernsey) Law 1961

s.18 Stuart-Hutcheson v Spread Trustee Company Ltd (costs) [2002] 1523

Court of Appeal (Jersey) Law 1961 Mubarak v Mubarik [2009] 1543 Courts of Justice Act RSO 1990 Gonder v Evans [2011] 41 Criminal Code (France) Article 121-2 Re B, B v T [2013] 763 Article 121-6 Re B, B v T [2013] 763 Article 121-7 Re B, B v T [2013] 763 Article 321-1 Re B, B v T [2013] 763 Article 321-3 Re B, B v T [2013] 763 Article 321-12 Re B, B v T [2013] 763 Article 324-1 Re B, B v T [2013] 763 Article 324-2 Re B, B v T [2013] 763

160


Article 324-3 Re B, B v T [2013] 763 Article 324-9 Re B, B v T [2013] 763 Criminal Code (Nigeria)

s.419 Commerzbank AG v IMB Morgan Plc [2005] 1485 Criminal Justice Act 1990 (Isle of Man)

s.7 Re Polyiadjis [2004] 1169 Criminal Justice (Fraud Investigation) (Bailiwick of Guernsey) Law 1991 s.1 Re B, B v T [2013] 763 Criminal Justice (International Co-operation) (Bailiwick of Guernsey) Law 2001 s.1 Re B, B v T [2013] 763 s.4 Re B, B v T [2013] 763 Criminal Justice (Proceeds of Crime) (Bailiwick of Guernsey) Law 1999 s.45 Re B, B v T [2013] 763

D Debt Collection and Bankruptcy Act of 11 April 1889 (Switzerland)

Art 106 X v USA [2004] 1493 Delaware General Corporation Law (USA)

s 225 Statek Corporation v Alford [2008] 1089 Divorce Act 1985 (Canada)

s.26 Pecore v Pecore [2007] 1591

E Erbschafsteuer und Schenkungsteurgesetz (Law on Inheritance and Gift Tax) Germany

161


Para 2 Jager v Finanzamt Kusel-Landsthuhl [2008] 1047 Para 12 Jager v Finanzamt Kusel-Landsthuhl [2008] 1047 Para 13 Jager v Finanzamt Kusel-Landsthuhl [2008] 1047 Para 16 Jager v Finanzamt Kusel-Landsthuhl [2008] 1047 Para 21 Jager v Finanzamt Kusel-Landsthuhl [2008] 1047

Estates Administration Act (Ontario) s.5 Campbell v Shamata (additional reasons) [2002] 1299

Estates Duty Abolition Act 1933 (New Zealand) Kain v Hutton [2007] 1751 (NZCA) Evidence Act 1958 (Victoria)

s.55 Nolan v Nolan [2004] 1261 (VCA) (Aus) s.55C Nolan v Nolan [2004] 1261 (VCA) (Aus)

Evidence Act 1995 (Australia) s.140 Miskelly v Arnheim [2009] 1529

Evidence Amendment Act (No 2) 1980 (New Zealand) s.3 Hostick v The New Zealand Railway & Locomotive Scoceity

Waikato Branch [2007] 1563

F Family Law Act 1975 (Australia)

s 79 Official Assignee in Bankruptcy v Wilson [2008] 1235 Family Law Act 1988 (Prince Edward Island)

s.14 Pecore v Pecore [2007] 1591 Family Law Act 1990 (Newfoundland & Labrador)

s.31 Pecore v Pecore [2007] 1591 Family Law Act 1990 (Ontario)

s.14 Pecore v Pecore [2007] 1591 s.31 Pecore v Pecore [2007] 1591 s.32 Pecore v Pecore [2007] 1591

Family Law Act 1997 (North West Territories)

162


s.46 Pecore v Pecore [2007] 1591 Family Law Act 1997 (Saskatchewan)

s.50 Pecore v Pecore [2007] 1591 Family Proceedings Act 1980 (New Zealand) Charman v Charman [2007] 1151 (CA)

s.182 Official Assignee in Bankruptcy v Wilson [2008] 1235 Family Property and Support Act 2002 (Yukon)

s.7 Pecore v Pecore [2007] 1591 Family Protection Act 1955 (New Zealand) Re Allen, Lewis v Vincent [2008] 1691 Family Provision Act 1982 (New Zealand)

s.6 Re Barlow, Dalton v Ellis [2008] 1333 s.16 Re Barlow, Dalton v Ellis [2008] 1333

Financial Services Act (Jersey) Act 1998 Landau v Anburn Trustees Ltd [2008] 487 Gambling (Jersey) Law 1964

Art 2 Re Kaplan [2010] 1171 Art 10 Re Kaplan [2010] 1171

G General Anti-Avoidance Rules (Canada) Antle v R [2010] 373 General Tax Code (France) Article 1741 Re B, B v T [2013] 763 Article 1745 Re B, B v T [2013] 763 Grand Court Law (1995 Revision) (Cayman) s.14 Re D [2012] 1701 Grand Court Law (2006) Revision (Cayman)


Tasaruff Mevduati Sigorta Fonu v Merill Lynch Bank and Trust Co Cayman [2011] 1083

163



Grand Court Rules 1995 (Cayman) Order 20

Rule 5 Tritton Development Fund Ltd v Fortis Bank (Cayman) Ltd [2007] 1483

Order 30 Tasarruf Mevduati Sigorta Fonu v Merrill Lynch Bank and Trust Company (Cayman) Ltd [2010] 1285



Greek Civil Code s.28 Haji-Ioannou v Frangos [2009] 1747 s.32 Haji-Ioannou v Frangos [2009] 1747

Guardianship of Children Act 1972 (Western Australia) Nolan v Nolan [2004] 1261 (VCA) (Aus)

H High Court Ordinance (Hong Kong)

Peconic Industrial Development Ltd v Lau & ors [2009] 999 (HKCFA)

Human Tissue Act 1992 (Australia) Leeburn v Derndorfer [2004] 867 (SCV)

I

164


Imperial Acts Application Act 1922 (Victoria) s.19 Nolan v Nolan [2004] 1261 (VCA) (Aus)

Income Tax Act 1952 (Canada) s.2 Antle v R [2010] 373 s.69 Antle v R [2010] 373 s.73 Antle v R [2010] 373 s.74 Antle v R [2010] 373 s.94 Antle v R [2010] 373 s.104 Antle v R [2010] 373 s.110 Antle v R [2010] 373 s.245 Antle v R [2010] 373 s.250 Antle v R [2010] 373

Income Tax Act 1985 (Canada) s.54 Antle v R [2010] 373 s.73 Pecore v Pecore [2007] 1591

Antle v R [2010] 373 s.94 Antle v R [2010] 373 s.110 Antle v R [2010] 373 s.250 Antle v R [2010] 373

Income Tax Convention Interpretation Act (Canada) Antle v R [2010] 373 Inheritance (Family Provision) Act 1972 (South Australia) Barns v Barns [2005] 1101 Insolvency Act 1967 (New Zealand)

s 54 Official Assignee in Bankruptcy v Wilson [2008] 1235 s.68 Official Assignee in Bankruptcy v Wilson [2008] 1235

Insolvency Act 2006 (New Zealand) s 204 Official Assignee in Bankruptcy v Wilson [2008] 1235

Insurance Act 1989 (Nova Scotia) Sch VII Re Clements Estates [2007] 1717

Intestate Succession Act (Saskatchewan) s.11 Re Boehm’s estate [2004] 1411

Interpretation Act 1899 (New South Wales)

165


s.21 Re Epona Trustees Ltd [2009] 87 Interpretation Law (1995) Revision (Cayman Islands)

Tasaruff Mevduati Sigorta Fonu v Merill Lynch Bank and Trust Co Cayman [2011] 1083

J Jahressteuergesetze 1997 (1997 Annual Tax Law) Germany

para 1 point 36 Jager v Finanzamt Kusel-Landsthuhl [2008] 1047 Judicature Act 1908 (New Zealand)

s.67 Harrison v Harrison (2) [2009] 1333 Sch 2 R 418 Kain v Hutton [2007] 1751 (NZCA)

L Land and Conveyancing Reform Act 2009 (Ireland) Cawley v Lillis [2013] 559 Land Registration Act, cap 5.01 of the Laws of St Lucia

s.28(g) Henry v Henry [2010] 1011 (PC) Land Settlement Promotion and Land Acquisition Act 1952 (New Zealand)

s.23 Kain v Hutton [2007] 1751 (NZCA) Law 12 of 1991 (Cayman) Tritton Development Fund Ltd v Fortis Bank (Cayman) Ltd [2007] 1483 Law of 11 January 1993 (as amended by the Law of 12 January 2004) relating to the prevention of the use of the financial system for the purpose of money laundering (Belgium)

166


Art 2b Ordre des barreaux francophones et germanophone v Conseil des ministres [2008] 1059

Art 14a Ordre des barreaux francophones et germanophone v Conseil des ministres [2008] 1059


Law of 22 March 1993 relating to the status and control of credit institutions Belgium Ordre des barreaux francophones et germanophone v Conseil

des ministres [2008] 1059 Law of 6 April 1995 relating to the status and control of investments firms financial intermediaries and investment advisers Beligium Ordre des barreaux francophones et germanophone v Conseil

des ministres [2008] 1059 Law of 12 January 2004 amending the law of 11 January 1993 relating to the prevention of the use of the financial system for the purpose of money laundering Belgium








Law of Obligations (Jersey) Re A Trust, B v C [2011] 749 Law Reform (Miscellaneous Provisions) Act 1946 (NSW) s.5 Alexander v Perpetual Trustees WA [2002] 837

167


Law Revision (Jersey) Law 2003 Art 56 Oakley v Osiris Trustees Ltd [2009] 461

Limitation Act 1984 (Bermuda) s.23 Wingate v Butterfield Trust (Bermuda) Ltd [2008] 357 (BSC)

Limitation Act 1984 (Isle of Man) s.30 Clarkson v Barclays Private Bank & Trust (IoM) Ltd

[2007]1703 Limitation Act 1950 (New Zealand)

s.4 Johns v Johns [2005] 529 s.21 Johns v Johns [2005] 529 s.28 Johns v Johns [2005] 529

Limitation Act 1935 (Western Australia) Nolan v Nolan [2004] 1261 (VCA) (Aus) Limitation of Actions Act 1958 (Victoria)

s.3 Nolan v Nolan [2004] 1261 (VCA) (Aus) s.6 Nolan v Nolan [2004] 1261 (VCA) (Aus) s.21 Nolan v Nolan [2004] 1261 (VCA) (Aus) s.22 Nolan v Nolan [2004] 1261 (VCA) (Aus)

Limitation Law 1996 (Cayman) s.4 Tritton Development Fund Ltd v Fortis Bank (Cayman) Ltd

[2007] 1483 s.7 Tritton Development Fund Ltd v Fortis Bank (Cayman) Ltd





[2007] 1483 Limitation Ordinance (Hong Kong)

s.4 Peconic Industrial Developments Ltd v Lau Kwok Fai

168


[2009] 121 s.20 Peconic Industrial Developments Ltd v Lau Kwok Fai

[2009] 121 Peconic Industrial Developments Ltd v Lau & ors [2009] 999 Central Bank of Nigeria v Williams [2012] 745

s.26 Peconic Industrial Developments Ltd v Lau Kwok Fai [2009] 121 Peconic Industrial Developments Ltd v Lau & ors [2009] 999

Limitation of Actions Law 1963 (Cayman) s.46 Tritton Development Fund Ltd v Fortis Bank (Cayman) Ltd

[2007] 1483 Limitations Act 2002 (Canada) Central Bank of Nigeria v Williams [2012] 745

M Marriages Act 1961 (Australia) Green v Montagu [2011] 1341 Marital Property Act 1980 (New Brunswick)

s.15 Pecore v Pecore [2007] 1591 Matrimonial Causes (Jersey) Law 1949

Art. 27 Charalambous v Charalambous [2004] 1061 (CA) Art 29 Re B Trust [2007] 1361

Matrimonial Property Act 1989 (Nova Scotia) s.21 Pecore v Pecore [2007] 1591

Mental Health Act 1974 (Queensland) Schedule 5, clause 15 Re Viertel [2003] 1075

Mental Health law (1997 Revision) (Cayman) s.13 Re D [2012] 1701 s.14 Re D [2012] 1701

Mental Treatment Law (Guernsey) 1939 In the matter of X [2009] 353 Mental Treatment (Amendment) (Guernsey) Law 1956 In the matter of X [2009] 353

169


Monegasque Civil Code (Monaco) Art 83 Haji-Ioannou & ors v Frangos [2009] 1747 Art 602 Haji-Ioannou & ors v Frangos [2009] 1747 Art 658 Haji-Ioannou & ors v Frangos [2009] 1747 Art 659Haji-Ioannou & ors v Frangos [2009] 1747

Money Laundering Decree No 3 of 1995 (Nigeria) Reg. 6 Abou-Rahmah v Abacha [2007] 1 (CA)

New South Wales Stamp Duties Act 1920 IRC v Eversden [2003] 893 (CA) Newfoundland Corporation Act 1990

s.124 Antle v R [2010] 373

O Ordinance No 2 of 1928 (Kenya)

s.8 Brown v HM Queen Mother’s Executors [2007] 1129 (HC) s.20 Brown v HM Queen Mother’s Executors [2007] 1129 (HC)

Organisation of the Federal Judiciary Act of 16 December 1943 (Switzerland)

Art 43 X v USA [2004] 1493 Art 46 X v USA [2004] 1493 Art 48 X v USA [2004] 1493 Art 54 X v USA [2004] 1493 Art 55 X v USA [2004] 1493 Art 63 X v USA [2004] 1493

P

170


Partnership Ordinance (Hong Kong) s.12 Peconic Industrial Developments Ltd v Lau Kwok Fai

[2009] 121 s.30 Kao Lee & Yip v Koo [2003] 1283 s.31 Kao Lee & Yip v Koo [2003] 1283

Perpetuities Act 1964 (new Zealand) s.6 Johns v Johns [2005] 529

Perpetuities Act (Ontario) s.7 Re Merry, Meredith v Plaxton [2003] 424

Personen-und Gesellschaftrecht 1926 (Liechtenstein) Art. 920 Mahme Trust Reg v Nezhet Tayeb [2003] 21 Art.921 Mahme Trust Reg v Nezhet Tayeb [2003] 21 Art. 924 Mahme Trust Reg v Nezhet Tayeb [2003] 21 Art.932A Mahme Trust Reg v Nezhet Tayeb [2003] 21

Practice Direction RC 05/11 Taxation of Costs in Civil Proceedings Alhamrani v Alhamrani [2008] 941 (JCA) (Jersey) Practice Direction RC 06/02 Taxation of Costs – Factor ‘A’ Rater Alhamrani v Alhamrani [2008] 941 (JCA) per hour (Jersey) Privy Council (Appeals from the High Court) Act 1975 Barns v Barns [2005] 1101 Probate Act 1989 (Nova Scotia)

s.11 Critchley v Critchley [2008] 1563 s.31 Critchley v Critchley [2008] 1563 s.153 Critchley v Critchley [2008] 1563

Probate Act 2000 (Nova Scotia) s.46 Re Clements Estates [2007] 1717 s.47 Re Clements Estates [2007] 1717 s.64 Re Willis, Willis v Wilson [2010] 169 s.97 Critchley v Critchley [2008] 1563

Probate and Administration Act (Cap 251 2000 Rev Ed) (Singapore s.7 Peters v Pinder [2011] 1379 Probate Fee Act 1999 (British Columbia)

s.1-3 Re Bloom, Bernstein v The Queen [2004] 613

171


s.9 Re Bloom, Bernstein v The Queen [2004] 613 Proceeds of Crime (Jersey) Law 1999 Re Bird Charitable Trust and Bird Purpose Trust, Basel Trust Corp (Channel Islands) Ltd [2008] 1505

Art 1 Re Kaplan [2010] 1171 Art 2 Re Kaplan [2010] 1171 Art 15 Re Kaplan [2010] 1171 Art 16 Re Kaplan [2010] 1171 Art 32 Ani v Barclays Private Bank & Trust Ltd [2005] 469 Sch 1 Re Kaplan [2010] 1171

Property Law Act 1952 (New Zealand) s.11 Kain v Hutton [2005] 977 NZHC Kain v Hutton [2005] 977

NZHC s.60 Official Assignee in Bankruptcy v Wilson [2008] 1235 s.140 Hostick v The New Zealand Railway & Locomotive Society

Waikato Branch [2007] 1563 s.143 Hostick v The New Zealand Railway & Locomotive Society

Waikato Branch [2007] 1563 Property Law Act 2007 (New Zealand)

s.348 Official Assignee in Bankruptcy v Wilson [2008] 1235 Property (Relationships) Act 1976 (New Zealand) Charman v Charman [2007] 1151 (CA)

s.1 Harrison v Harrison (1) [2009] 1319 s.2 Harrison v Harrison (1) [2009] 1319 s.25 Harrison v Harrison (1) [2009] 1319

Harrison v Harrison (2) [2009] 1333 s.33 Harrison v Harrison (1) [2009] 1319

Harrison v Harrison (2) [2009] 1333 s.39 Harrison v Harrison (2) [2009] 1333 s.44 Harrison v Harrison (1) [2009] 1319 s.44 Official Assignee in Bankruptcy v Wilson [2008] 1235 s.44C Official Assignee in Bankruptcy v Wilson [2008] 1235 s.61 Re Hamblett [2009] 559

Protected Estates Act 1983 (New South Wales)

172


s.48 Re Viertel [2003] 1075 Public Trustee Act 1978 (Queensland)

s.89 Re Viertel [2003] 1075 s.134 Re Viertel [2003] 1075

Q Queensland Succession Duty Act Re Hemming [2008] 1833

R Restatement of Trusts (US) s.57 BQ v DQ [2011] 373 Royal Court Civil Rules (Guernsey) 2007

r.37 HMRCC v Gresh [2010] 1303 Royal Court Rules (2004) Jersey Re R Remuneration Trust, GL Nautilus Trustees Ltd [2010] 497

r 6/13 Alhamrani v Alhamrani [2008] 941 (JCA) Pt 12 Alhamrani v Alhamrani [2008] 941 (JCA) r 12/5 Alhamrani v Russa Management Ltd [2007]1317 r 12/7 Alhamrani v Russa Management Ltd [2007]1317

Rules of the Supreme Court 1971 (Western Australia) Order 18

Rule 13 Christian Brothers of Western Australia Inc’s Trustees v Attorney-General of Western Australia [2007] 1375

173


S Solicitors Act 1990 (Ontario)

s.9 Bott v Macaulay [2007] 235 s.11 Bott v Macaulay [2007] 235 s.16 Bott v Macaulay [2007] 235 s.25 Bott v Macaulay [2007] 235

Solicitors (Amendment) Act 1994 (Ireland) s.68 Fraser v Buckle [2003] 1389

Statute Law (Miscellaneous Provisions) Act (No 2) 2007 (New South Wales)

s.27 Miskelly & anr v Arnheim & ors [2009] 1529 Status of Children Act 1996 (New South Wales)

s.9 Re Barlow, Dalton v Ellis [2008] 1333 s.11 Re Barlow, Dalton v Ellis [2008] 1333 s.13 Re Barlow, Dalton v Ellis [2008] 1333

Succession Act 1965 (Ireland) s.10 In re Flood [2002] 189 s.26 In re Flood [2002] 189 s.27 In re Flood [2002] 189 s.120 Cawley v Lillis [2013] 559

Succession Act 2006 (New South Wales) Schedule 1 Miskelly & anr v Arnheim & ors [2009] 1529

Succession Law Reform Act 1990 (Ontario) s.20 Re Clements Estates [2007] 1717 s.26 Hall v Estate of Bruce Bennett [2003] 829

Superannuation Industry (Supervision) Regulations (Australia) (SR 1994/57)

Reg 2.40 Crowe v Stevedoring Employees Retirement Fund Pty Ltd [2005] 1271

174


Supreme Court (General Civil Procedure) Rules 1996 (Victoria) (SR 19/1996)

r54.02 Crowe v Stevedoring Employees Retirement Fund Pty Ltd [2005] 1271

T Texas Trust Code

s112.054 Re Barton, Tod v Barton [2002] 471 Trustee Act 1893 (Eire) s.26 Cawley v Lillis [2013] 559 Trustee Act 1925 (New South Wales)

s.63 Re Macedonian Orthodox Community Church St Petka Inc’s application (No 3) [2007]1429 Trustee Act 1956 (New Zealand) Wingate v Butterfield Trust (Bermuda) Ltd [2008] 357 (BSC)

s.13E Kain v Hutton [2007] 1751 (NZCA) s.15 Re Allen, Lewis v Vincent [2008] 1691 s.38 Re OPC Managed Rehab Ltd, Levin v Ikiua [2010] 469 s.41 Kain v Hutton [2005] 977 NZHC

Kain v Hutton [2007] 1751 (NZCA) Kain v Hutton [2008] 1381 (NZSC)

s.51 Kain v Hutton [2005] 977 NZHC Hope v Khyentse [2007] 1551 Re OPC Managed Rehab Ltd, Levin v Ikiua [2010] 469

s.52 Re OPC Managed Rehab Ltd, Levin & v Ikiua [2010] 469 s.64 Kain v Hutton [2005] 977 NZHC s.66 Re Allen, Lewis v Vincent [2008] 1691 s.66 Re the Fletcher Energy Employee Educational Fund, Galley v

Gordon [2004] 199 Re Hamblett [2009] 559

s.68 Re the Fletcher Energy Employee Educational Fund, Galley v

175


Gordon [2004] 199 s.73 Wong v Burt [2005] 291 s.75 Re Allen, Lewis v Vincent [2008] 1691

Trustee Act 1958 (Victoria)

s.3 Nolan v Nolan [2004] 1261 (VCA) (Aus) s.67 Youyang Pty Ltd v Minter Ellison [2003] 751

Trustee Act 1961 (Cayman) s.61 IFG International v French [2013] 251 Trustee Act 1961 (Isle of Man)

s.61 Re Alliance & Leicester International Ltd [2004] 927 Trustee Act of Nova Scotia 1989

s.16 Critchley v Critchley [2008] 1563 s.31 Critchley v Critchley [2008] 1563 s.59 Critchley v Critchley [2008] 1563

Trustee Act RSO 1990 s.3 Re Merry, Meredith v Plaxton [2003] 424 s.5 Re Merry, Meredith v Plaxton [2003] 424 s.65 Re Merry, Meredith v Plaxton [2003] 424 s.103 Gonder v Evans [2011] 41

Trustees Act 1962 (Western Australia) s.17 Wendt v Orr [2005] 223 s.19 Wendt v Orr [2005] 223 s.71 Wendt v Orr [2005] 223 s.75 Wendt v Orr [2005] 223 s.65 Wendt v Orr [2005] 223

Wendt v Orr (costs) [2005] 423 s.92 Wendt v Orr [2005] 223



176


Trustee Ordinance Cap 29 (Hong Kong) s.34(1) Re Sadick (dec'd), da Silva v HSBC Trustee (Hong Kong) Ltd

[2010] 863 The Trusts Act 1973 (Queensland)

McKnight & anr v Ice Skating Queensland Incorporated [2009] 989

Trusts (Guernsey) Law 1989 Spread Trustee Co Ltd v Hutcheson & ors [2010] 315

s.1 Bathurst v Kleinwort Benson (Channel Islands) Trustees Ltd [2007] 759


s.8 Bathurst v Kleinwort Benson (Channel Islands) Trustees Ltd [2007] 759 s.11A Spread Trustee Co Ltd v Hutcheson [2012] 317

s.16 Virani v Guernsey Int Trustees Ltd (No 1) [2004] 1007 s.18 Bathurst v Kleinwort Benson (Channel Islands) Trustees Ltd

[2007] 759 Spread Trustee Co Ltd v Hutcheson [2012] 317




Stuart-Hutcheson v Spread Trustee Company Ltd [2002] 1213 Virani v Guernsey Int Trustees Ltd (No 1) [2004] 1007



s.28 Bathurst v Kleinwort Benson (Channel Islands) Trustees Ltd

177


[2007] 759 s.33 Bathurst v Kleinwort Benson (Channel Islands) Trustees Ltd

[2007] 759 s.34 Virani v Guernsey Int Trustees Ltd (No 1) [2004] 1007 s.39 Virani v Guernsey Int Trustees Ltd (No 1) [2004] 1007 Spread Trustee Co Ltd v Hutcheson [2012] 317 s.48 Bathurst v Kleinwort Benson (Channel Islands) Trustees Ltd

[2007] 759 s.50 Spread Trustee Co Ltd v Hutcheson [2012] 317

s.52 Re the V Settlement [2010] 733 In the matter of X [2009] 353

s.55 Spread Trustee Co Ltd v Hutcheson [2012] 317 s.59 Bathurst v Kleinwort Benson (Channel Islands) Trustees Ltd



[2007] 759 Re the V Settlement [2010] 733

s.63 Bathurst v Kleinwort Benson (Channel Islands) Trustees Ltd [2007] 759 Re the V Settlement [2010] 733 Virani v Guernsey Int Trustees Ltd (No 1) [2004] 1007

s.65 Stuart-Hutcheson v Spread Trustee Company Ltd (costs) [2002] 1523 Virani v Guernsey Int Trustees Ltd (No 1) [2004] 1007

s.69 HMRCC v Gresh [2010] 1303 s.72 Bathurst v Kleinwort Benson (Channel Islands) Trustees Ltd

[2007] 759 Spread Trustee Co Ltd v Hutcheson [2012] 317


178



s.75 Bathurst v Kleinwort Benson (Channel Islands) Trustees Ltd [2007] 759 s.83 Spread Trustee Co Ltd v Hutcheson [2012] 317 s.84 Spread Trustee Co Ltd v Hutcheson [2012] 317 Trusts (Guernsey) Law 2007

s.57 In the matter of X [2009] 353 s.69 Re B, B v T [2013] 763

Trusts Amendment (Guernsey) Law 1990 Bathurst v Kleinwort Benson (Channel Islands) Trustees Ltd [2007] 759

s.1 Spread Trustee Co Ltd v Hutcheson [2010] 315 Spread Trustee Co Ltd v Hutcheson [2012] 317 Trusts (Amendment) (Jersey) Law 1989 Art 5 Spread Trustee Co Ltd v Hutcheson [2012] 317 Trusts (Amendment No 4) (Jersey) Law 2006 Re B Trust [2007] 1361 Alhamrani v Alhamrani [2008] 753 (JRC) Oakley v Osiris Trustees Ltd [2009] 461 Trusts (Jersey) Law 1984

Article 1 Freeman & ors v Ansbacher Trustees (Jersey) Ltd [2010] 569 Article 2 Re the Esteem Settlement, Grupo Torras SA v Al-Sabah

[2004] 1 Bagus Investments Ltd v Kastening [2012] 1675

Article 5 EMM Capricorn Trustees v Compass Trustees [2001] 997 Re Winton Investment Trust, Seaton v Morgan [2008] 553

Article 8 Compass Trustees v McBarnett [2003] 461 Re A Trust, B v C [2011] 749

Article 9 Re B Trust [2007] 1361 Re H Trust, SW v X Trust Company Ltd [2008] 1025 (JRC)

Re Winton Investment Trust, Seaton v Morgan [2008] 553 DR v GR [2013] 1123

Article 10 Re the Esteem Settlement, Grupo Torras SA v Al-Sabah

179


[2004] 1 Article 11 Re Mr and Mrs P Capital Asset Protection Plan Trust, JP v

Atlas Trading Company (Jersey) Ltd [2009] 873 Article 12 Re Mr and Mrs P Capital Asset Protection Plan Trust, JP v

Atlas Trading Company (Jersey) Ltd [2009] 873 Article 20 Oakley v Osiris Trustees Ltd [2009] 461 Article 21 Alhamrani v Russa Management Ltd [2007]1317

Freeman & ors v Ansbacher Trustees (Jersey) Ltd [2010] 569 Article 24 U Ltd v B [2013] 545 Article 25 Breakspear v Ackland [2008] 777 Spread Trustee Co Ltd v Hutcheson [2012] 317 Article 26 Alhamrani v Alhamrani [2008] 941 (JCA)

Alhamrani v Russa Management Ltd [2007]1317 Landau v Anburn Trustees Ltd [2008] 487

Article 30 Freeman & ors v Ansbacher Trustees (Jersey) Ltd [2010] 569 Article 33 Bagus Investments Ltd v Kastening [2012] 1675 Article 37 Oakley v Osiris Trustees Ltd [2009] 461 Article 41 Re T Settlement [2002] 1529 Article 43 Compass Trustees v McBarnett [2003] 461

Re an estate trust [2001] 571 Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2004] 1 Re the Peter Hynd `H’ Settlement [2001] 1027

Mubarak v Mubarik [2009] 1543 Re the Norman trust agreement [2002] 1479

Re T Settlement [2002] 1529 Article 47 Re the Esteem Settlement [2002] 337

Re Green GLG Trust, ex parte Abacus (CI) Ltd [2003]377 Mubarak v Mubarik [2009] 1543 Re T Settlement [2002] 1529 Compass Trustees v McBarnett [2003] 461

Article 51 Re A Trust Company Ltd [2008] 377

180


Alhamrani v Alhamrani [2008] 941 (JCA) Re B Trust [2007] 1361 Re H Trust, SW v X Trust Company Ltd [2008] 1025 (JRC) Mubarak v Mubarik [2009] 1543 Re X (Trust) [2013] 731 DR v GR [2013] 1123 Tchenguiz-Imerman v Imerman [2014] 145

Article 52 Oakley v Osiris Trustees Ltd [2009] 461 Article 53 Alhamrani v Alhamrani [2008] 753 (JRC)

Alhamrani v Alhamrani [2008] 941 (JCA) Alhamrani v Russa Management Ltd [2007]1317

Article 56 Alhamrani v Alhamrani [2008] 753 (JRC) Gregson v HAE Trustees Ltd [2008] 999

Article 57 Freeman v Ansbacher Trustees (Jersey) Ltd [2010] 569 Bagus Investments Ltd v Kastening [2012] 1675

Trusts Law 1996 (Cayman) s.2 Tassaruf Mevduati Sigorta Fonu v Merrill Lynch Bank and

Trust Company (Cayman) Ltd [2010] 1285 s.48 ATC (Cayman) Ltd v Rothschild Trust Cayman Ltd [2007]

951 Trusts Law (2001 Revision) (Cayman)

s.96 AN v Barclays Private Bank & Trust (Cayman) Ltd [2007] 565





Trusts Law (2007 Revision) (Cayman)

181


s.2 Tasaruff Mevduati Sigorta Fonu v Merill Lynch Bank and Trust Co Cayman [2011] 1083

s.50-57 Tasaruff Mevduati Sigorta Fonu v Merill Lynch Bank and Trust Co Cayman [2011] 1083

Trusts Law (2009 Revision) (Cayman) s.63 Re Z Trust [2011] 735 s.72 Re Z Trust [2011] 735 s.74 Re Z Trust [2011] 735

Trusts Law (2009 Revision) (Bermuda) s.48 Jennings v Jennings [2010] 215 s.90 Jennings v Jennings [2010] 215

Trusts (Special Provisions) Act 1989 (Bermuda) s.2

U Uniform Trust Code (United States)


W Wills Act 1988 (Bermuda) s.7 BQ v DQ [2011] 373 s.14 BQ v DQ [2011] 373 s.16 BQ v DQ [2011] 373 Wills Act 1996 (British Columbia)

182


s.4 Turner, Alma deceased, re [2004] 1467 s.29 Re Bloom, Bernstein v The Queen [2004] 613

Wills Act (Laws of Dominica, C 9:01) s.29 Charles v Barzey [2003] 343

Wills Act 1973 (New Brunswick) s.20 Re Clements Estates [2007] 1717

Wills Act (RSNS) 1989 (Nova Scotia) c.505 Re Willis, Willis v Wilson [2010] 169

Wills Act 1996 (Saskatchewan) s.22 Re Boehm’s estate [2004] 1411

Wills act (South Africa) 1953 Marley v Rawlings [2012] 639 CA Wills Law (2004 Revision) (Cayman)


Tasaruff Mevduati Sigorta Fonu v Merill Lynch Bank and Trust Co Cayman [2011] 1083 Tasarruf Mevduarti Sigorta Fonu v Merrill Lynch Bank & Trust Cayman [2011] 1249 (PC)

Wills, Probate and Administration 1898 (NSW) s.29A Miskelly & anr v Arnheim [2009] 1529

Winding-up and Restructuring Act 1985 (Canada) s.19 Re The Christian Brothers of Ireland in Canada [2004] 1079 s.21 Re The Christian Brothers of Ireland in Canada [2004] 1079 s.103 Re The Christian Brothers of Ireland in Canada [2004] 1079

Wrongs Act 1958 (Victoria) s.23B Alexander v Perpetual Trustees WA [2002] 837

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