wills and trusts law reports index...1 wills and trusts law reports index part 1 – statutes,...

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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 – Spring 2018)

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

N.B. The Civil Procedure Rules are not yet indexed

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1 United Kingdom Statutes

A

Access to Justice Act 1999

s.11………………………..… Rowe v Clarke (Costs) [2007] 373

s.54………………………...... Re MB [2006] 299

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 1494 (Scotland) c.57……………………………………………. Re the Baronetcy of Pringle of Stichill [2016] 1117

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.2………………………..…. Birdseye v Boythorne & Co [2015] 961

s.9………………………..…. Nolan v Nolan [2004] 1261; Re Loftus, Green v Gaul [2005] 1327;

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; Blades v Isaac

[2016] 589; Bathurst v Chantier [2018] 1207

s.27………………………..… Gray v Richards Butler [2001] 625; Cobden-Ramsay v Sutton [2009] 1303

s.28………………………..… Nolan v Nolan [2004] 1261; Haastrup v Okorie [2016] 803

s.32………………………..… Tasarruf Mevduarti Sigorta Fonu v Merrill Lynch Bank & Trust Cayman [2011]

1249 PC

s.33………………………..… Nolan v Nolan [2004] 1261; Green v Gaul [2006] 1391 CA; Re Bernstein

Bernstein v Jacobson [2010] 559

s.34……………………….… RSPCA v Sharp [2010] 839; Petterson v Ross [2014] 321

3


s.35……………………….… Re Ross, Ross v Perrin-Hughes [2005] 193; Petterson v Ross [2014] 321

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; Davies v Sharples [2006] 839; Bathurst

v Chantier [2018] 1207

s.46………………………… Re DWS, TWGS v JMG [2001] 445; S v T [2006] 1461; Re Bernstein, Berstein v

Jacobson [2010] 559; Gregg v Pigott [2012] 953; Re Jones [2016] 661; Adepoju v

Akinola [2017] 187

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

1461; Re Bernstein, Bernstein v Jacobson [2010] 559; Morley-Clarke v Brooks

[2011] 297; Wright v Gater [2012] 549; Gregg v Pigott [2012] 953

s.49………………………… Randall v Randall [2015] 99

s.50………………………… West v West [2006] 157; Gregg v Pigott [2012] 953; Re Goodman (deceased)

[2013] 1181

s.55………………………… Scarfe v Matthews [2012] 1579; Bathurst v Chantier [2018] 1207

Schedule 1…………………. Creasey v Sole [2013] 931; Petterson v Ross [2014] 321

1971

s.9………………………….. Re Clough-Taylor, Coutts v Banks [2003] 15

s.11………………………… Segbedzi v Segbedzi [2002] 83

Administration of Estates (Small Payments Act) 1965

s.2……………………………. Goenka v Goenka [2016] 417

Sch 2…………………………. Goenka v Goenka [2016] 417

Administration of Justice Act:

1925

s.34…………………………… RSPCA v Sharp [2011] 311

1960

s.12………………………….…… Independent News and Media v A [2010] 55

1969

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

s.17…………..……………… Re D [2016] 1153

1982……………………………..……………………………... Thomas v Kent [2007] 177

s.17…………………………... Sherrington v Sherrington [2005] 587; Marley v Rawlings [2014] 299 SC

s.18…………………………… Court v Despallieres [2010] 437

4


s.20…………………………… Chittock v Stevens [2000] 643; In re Grattan [2001] 1305; Re Barton, Tod v

Barton [2002] 471; Re Bell, Bell v Georgiou [2002] 1105; Wong v Wong [2003]

1161; Lamothe v Lamothe [2006] 1433; Goodman v Goodman [2006] 1807; Re

Munday, Price v Craig [2006] 1873; Re Martin, Clarke v Brothwood [2007] 229;

Hobart v Hobart [2007] 1213; Pengelly v Pengelly [2007] 1619; Sprackling v

Sprackling [2009] 897; Littlewood v Wilkinson Woodward [2009] 1189;

Parkinson v Fawdon [2010] 79; Esson v Esson [2010] 187; 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; Marley v Rawlings

[2014] 299 SC; Brooke v Purton [2014] 745; Tadros v Barratt [2014] 1753;

Kennedy v Kennedy [2015] 837; Guthrie v Morel [2016] 273; Fielden v Christie-

Miller [2015] 1689; Re Harte [2015] 1735; Jump v Lister [2017] 61; Park v Cho

[2017] 279; Slattery v Jagger [2017] 321

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

[2001] 1375; 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; 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; Loring v Woodland Trust [2014] 593; Brooke v Purton [2014] 745;

Reading v Reading [2015] 1245; Re Harte [2015] 1735 Gledhill v Arnold [2016]

653; Re KJP [2016] 687; Jump v Lister [2017] 61; The Royal Society v Robinson

[2017] 299; Slattery v Jagger [2017] 321; Hives v Machin [2017] 983; Bathurst v

Chantier [2018] 1207

s.22…………………………… Harrison v Gibson [2006] 289; Reading v Reading [2015] 1245

1985

s.41………………………….. Re Schmidt [2004] 887; Re Loftus, Green v Gaul [2005] 1327 Ch

s.44A………………………... Novoship (UK) v Nikitin [2014] 1521

s.44………………………….. Novoship (UK) v Nikitin [2014] 1521

s.48………………………….. Re Frost (deceased) [2013] 673

s.49………………………….. Gudavadze v Kay [2012] 1753

5


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; Khan v Crossland [2012] 841; Re Goodman

(deceased) [2013] 1181; National Westminster Bank plc v Lucas [2014] 637;

Wilby v Rigby [2015] 1845; Jones v Longley [2016] 317

s.56………………………….. Re Goodman (deceased) [2013] 1181

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

1958

s.16…………………………… Re Upton, Upton v National Westminster Bank Plc [2004] 1339

1976 ………………………………………………….…………. Gregg v Pigott [2012] 953

s.6……………………………. S v T[2006] 1461

s.39……………………….….. S v T[2006] 1461; Hand v George [2017] 489

s.72………………………….. Hand v George [2017] 489

Adoption of Children Act:

1926

s.5……………………………. Re Upton, Upton v National Westminster Bank Plc [2004] 1339; Gregg v Pigott

[2012] 953; Hand v George [2017] 489

1939

s.16…………………………... Re Upton, Upton v National Westminster Bank Plc [2004] 1339

1949

s.9……………………………. Re Upton, Upton v National Westminster Bank Plc [2004] 1339; Hand v George

[2017] 489

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

ss.36-49……………………… Hand v George [2017] 489 Adults with Incapacity (Scotland) Act 2000……………………….……. HMRCC v Cairns [2009] 793

s.58………………………….. Re PO, JO v GO [2014] 337

6


Schedule 3…………………… Re PO, JO v GO [2014] 337

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

1984……………………………………………………..………. Shirley v Crabtree [2008] 133

1986…………………………………………………..…………. Arnander v HMRCC [2007] 51; Hopper v Hopper [2009] 805; HMRC v Atkinson

[2012] 197; Atkinson v HMRCC [2010] 745

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.96…………………………… Dixon v IRC [2002] 175

Sch 6 para 3………………….. Shirley v Crabtree [2008] 133

Sch 6 para 4………………….. Shirley v Crabtree [2008] 133

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

7


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

Attornies and Solicitors Act 1727

s.23……………………….….. Bentine v Bentine [2014] 197

Audit Commission Act 1998 s.18…………………………… Westminster City Council v Porter [2003] 135

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

8


1869

s.15…………………………… Tasarruf Mevduarti Sigorta Fonu v Merrill Lynch Bank & Trust Cayman [2011]

1249 PC

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

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

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

1914…………………………………………………………..….. French v Barcham [2008] 1813

s.14…………………………... Squires v AIG Europe (UK) Ltd [2006] 705

s.26…………………………... Re Woodland-Ferrari [2002] 1539

s.30…………………………… Squires v AIG Europe (UK) Ltd [2006] 705


1249 PC

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

1963




9




British Nationality Act 1981…………………………………………… Mark v Mark [2005] 1223

Burial Act 1857

s.25…………………………… Re Mangotsfield Cemetery [2005] 1381

C

Capital Allowances Act 1990

s.19…………………………… HMRC v Lord Howard of Henderskelfe dec’d [2014] 791

s.35…………………………… Holland v IRC [2003] 207



s.133…………………………. Dixon v IRC [2002] 175

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………………………….. Jerome v Kelly [2004] 681 HL; Jasmine Trustees v Wells & Hind [2007] 489;

Crociani v Crociani [2015] 975

s.58…………………………… Jerome v Kelly [2004] 681 HL

s.77…………………………… Burton v HMRCC [2009] 1499

s.150…………………………. Shinebond v Carrol (HMIT) [2006] 697

s.152…………………………. Erdal v HMRCC [2011] 1761; Shinebond v Carrol (HMIT) [2006] 697

Caravan Sites and Control of Development Act 1990………………. George v IRC [2004] 75

Care Standards Act 2000……………………………………………… Re E [2011] 203

s.3……………………………. Aster Healthcare Ltd v Estate of Mohammed Safi [2016] 395

Cemeteries Clauses Act 1847

ss.40-51……………………… Re Mangotsfield Cemetery [2005] 1381

Chancery Lunatics Act 1842………………………………………….. Re MB [2006] 299

Chancery Procedure Act 1852

s.44…………………………… Millburn-Snell v Evans [2011] 1213

Charging Orders Act 1979

10


s.1…………………………….. White v Williamson; Abrahams v Williams [2011] 899; Magiera v Magiera [2017]

245

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] 239 CA

Charitable Trusts Act 1853

s.6……………………………. Perkins v Women’s Total Abstinence Educational Union Ltd [2004] 133

s.17………………………….. Park v Cho [2017] 279

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

Charitable Trusts Amendment Act 1855




Charitable Trusts (Validation) Act 1954

s.1…………………………….. Ulrich v Treasury Solicitor [2005] 385; Cawdron v Merchant Taylors’ School

[2010] 775; 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 (43 Eliz 1, c. 4) (“The Statute of Elizabeth”) Preamble……………………... Re Carapiet’s Trusts [2002] 989; Re The Fine Lady Upon a White Horse Appeal

[2006] 59; Christian Brothers of Western Australia Inc’s Trustees v A-G 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

s.13…………………………… Shergill v Khaira [2014] 1729


s.45…………………………… Perkins v Women’s Total Abstinence Educational Union Ltd [2004] 133; Setchim

v Foreign & Commonwealth Secretary [2014] 1621


1992



11


1993

s.2……………………………. Re English PEN [2008] 1799

s.3…………………………….. Re Church of Scientology (E&W) [2005] 1151; Re AITC Foundation [2005] 1265

Re The Fine Lady Upon a White Horse Appeal [2006] 59; Re Trafford

Community Leisure Trust [2006] 543; Re The NFSH Charitable Trust Ltd [2006]

629; 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……………………………. Re Church of Scientology (E&W) [2005] 1151; The Independent Schools Council

v Charity Comm. [2012] 41; Helena Partnership v HMRC [2012] 1519

s.8……………………………. Phillips v RSPB [2012] 891; Charity Commission v Framjee [2014] 1489;

s.13…………………………… St Mary & St Michael Parish Advisory Co Ltd v Westminster Roman Catholic

Diocese Trustee [2006] 881; White v Williams [2010] 1089; Re the Sir Edward

Heath charitable trust [2012] 1469; Shergill v Khaira [2014] 1729

s.14B…………………………. White v Williams [2010] 1089


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

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

Williams [2011] 899


s.29…………………………… Cawdron v Merchant Taylors’ School [2010] 775

s.33…………………………… Seray-Wurie v Charity Commission [2008] 535; Rai v Charity Commissioners

[2012] 1053; Khaira v Shergill [2012] 1795; Park v Cho [2017] 279

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; Setchim v Foreign & Commonwealth Secretary [2014]

1621

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

12


s.63…………………………… White v Williams; Abrahams v Williams [2011] 899

s.64…………………………… Charity Commission v Catholic Care(Leeds) [2012] 1303


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; Perkins v Women’s Total

Abstinence Educational Union Ltd [2004] 133; Seray-Wurie v Charity

Commission [2008] 535

Schedule 1D…………………. The Independent Schools Council v Charity Comm. [2012] 41

Schedule 5…………………… Re Shree Vishwakarma Association of the UK [2007] 829

2006……………………………………………………… Simpson v HMRCC [2009] 499; Cuppage v Lawson [2011] 975

s.1…………………………….. The Independent Schools Council v Charity Comm. [2012] 41; A-G v Charity


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


s.78…………………………… The Independent Schools Council v Charity Comm. [2012] 41

2011

s.1……………………………. Human Dignity Trust v Charity Commission [2015] 789




s.30…………………………… Human Dignity Trust v Charity Commission [2015] 789

s.46…………………………… Charity Commission v Framjee [2014] 1489



s.115…………………………. Rai v Charity Commissioners [2012] 1053; Rosenzweig v NMC Recordings Ltd

[2014] 1027; Garcha v Charity Commission [2015] 453; Park v Cho [2017] 279

s.311…………………………. Re Longman deceased [2012] 1421

13


s.319…………………………. Human Dignity Trust v Charity Commission [2015] 789

schedule 6…………………… Human Dignity Trust v Charity Commission [2015] 789

Charities (Northern Ireland) Act 1964

s.24…………………………… Ulrich v Treasury Solicitor [2005] 385

Charities and Trustee Investment Act (Scotland) Act 2005





Child Support Act 1991

s.43A…………………………. Berry v Child Support Agency [2016] 1327

ss.29-43……………………… Berry v Child Support Agency [2016] 1327

Children Act 1989

s.1…………………………….. Re M, ITW v Z [2009] 1791; Re G (TJ) [2011] 231; Re JDS, Smythe v JDS [2012]

475; Re PO, JO v GO [2014] 337

s.8……………………………. Re JS (Disposal of Body) [2017] 227

s.20…………………………… Manchester CC v G [2014] 449

s.31…………………………… PJV v Adult Social Care Newcastle CC [2016] 705

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



Civil Evidence Act:

1968…………………………………………………………….. Jeffrey v Gretton [2011] 809

s.9……………………………. Re Wilson deceased [2013] 899

1972

s.3……………………………. SM v HM [2012] 281

1995…………………………………..………………………... Singla v Brown [2009] 165; Bye v Colvin-Scott [2010] 1; Lim v Thompson [2010]

661; Winsper v Perrett [2002] 927

s.4……………………………. Harb v Abdul Aziz [2016] 287

s.11…………………………… Law Society v Isaac & Isaac Holdings Ltd [2011] 425

Civil Liability (Contribution) Act 1978

……………………………………….. Roberts v Fresco [2018] 309 s.1……………………………. Dubai Aluminium v Salaam [2003] 163; Charter Plc v City Index Ltd [2006] 1705;

14


City Index Ltd v Gawler [2008] 1773; Niru Battery Manufactoring Co v Milestone

Trading Ltd [2004] 377; Purrunsing v A’Court [2016] 1027

s.2……………………………. Dubai Aluminium v Salaam [2003] 163; Charter Plc v City Index Ltd [2006] 1705;

City Index Ltd v Gawler [2008] 1773; Purrunsing v A’Court [2016] 1027

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.25…………………………… JSC Mezhdunarodniy Promyshlenniy Bank v Pugachev [2015] 225; JSC

Mezhdunarodniy Promyshlenniy Bank v Pugachev [2015] 991; JSC

Mezhdunarodniy Promyshlenniy Bank v Pugachev [2015] 1759

s.39…………………………… 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

s.10…………………………... Baynes v Hedger [2008] 1719

s.71…………………………… Court v Despallieres [2010] 437

Civil Procedure Act

1833 ……………………………….. Creggy v Barnett [2018] 35; Creggy v Barnett [2018] 35

1874 ………………………………. Creggy v Barnett [2018] 35

1997

s.1……………………………. Bailey v Warren [2006] 753

s.8……………………………. Dellal v Dellal [2015] 1137

Cleveland Somerset Estates Act 1846

s.6…………………………… Bath & Wells v Jenkinson [2001] 353

Colonial Probates Act 1892…………………………………………… Re Hamblett [2009] 559

Commissioners for Revenue and Customs Act 2005

s.18…………………………… Edwards-Moss v HMRC [2016] 997

s.19…………………………… Edwards-Moss v HMRC [2016] 997

Commonable Rights Compensation Act 1882

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

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

15


Commonhold and Leasehold Reform Act 2002……………………… Retirement Care Group Ltd v HMRCC [2008] 913

Commonwealth Immigrants Act 1962………………………………... Mark v Mark [2005] 1223

Commonwealth Institute Act 1958

s.1……………………………. Setchim v Foreign & Commonwealth Secretary [2014] 1621





CommonwealthAct 2002



Companies Act:

1862

s.164…………………………. C v C (No 2) [2007] 753

1948

s.227…………………………. Re Vos, Dick v Kendall Freeman [2005] 1619

Sch 1………………………… Clark v Cutland [2004] 629

Sch 1 Table A……………….. Pennington v Waine [2003] 1011; Pennington v Crampton [2005] 559; Hogg v

Hogg [2008] 35

1980

s.75…………………………... Irvine v Irvine (basis of valuation) [2006] 1411

s.80…………………………… The Red Discretionary Trustees v HMIT [2004] 437

1985

s.14…………………………… Pennington v Waine [2003] 1011

s.22…………………………… Zeital v Kaye [2010] 913


s.35A………………………… Perkins v Women’s Total Abstinence Educational Union Ltd [2004] 133; Cottrell

v King [2005] 63

s.80…………………………… Isaac v Isaac [2009] 265

s.182…………………………. Pennington v Waine [2002] 387

s.183…………………………. Pennington v Waine [2002] 387

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………………………… Bracken Partners Ltd v Gutteridge [2003] 1241; Gwembe Valley Development Co

16


Ltd v Kashy [2004] 97; Ultraframe (UK) Ltd v Fielding [2007] 835



s.330………….……………… Bracken Partners Ltd v Gutteridge [2003] 1241

s.378…………………………. Zeital v Kaye [2010] 913

s.395…………………………. Squires v AIG Europe (UK) Ltd [2006] 705

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]

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] 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; Santander UK plc v RA Legal

Solicitors [2014] 495; Santander UK plc v RA Legal Solicitors [2014] 813



1989

s.108………………………….. Perkins v Women’s Total Abstinence Educational Union Ltd [2004] 133

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; Pullan v Wilson [2014] 669

s.178…………………………. Pullan v Wilson [2014] 669


1249 PC

s.994…………………………. Shah v Shah [2011] 519; Shah v Shah [2012] 165

s.996…………………………. Shah v Shah [2012] 165

s.1012………………………... Keene v Wellcom London Ltd [2014] 1011

s.1157………………………… Sharma v Sharma [2014] 111; Santander UK plc v RA Legal Solicitors [2014] 813

17


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

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

Consumer Credit Act 1974

s.127…………………………. Hand v George [2017] 489

Contracts (Applicable Law) Act 1990………………………………… Re Barton, Tod v Barton [2002] 471

Contracts (Rights of Third Parties) Act 1999………………………… Birch v Curtis [2002] 965; Re Barlow, Dalton v Ellis [2008] 1333

s.1…………………………….. Charity Commission v Framjee [2014] 1489

Conveyancing (Scotland) Act 1924

s.17………………………….. Re the Baronetcy of Pringle of Stichill [2016] 1117

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



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.40…………………………… Ali v Bashir [2016] 187

s.69…………………………… Pope v HMRCC [2013] 287

Court of Chancery Act 1852

s.15…………………………… Re MB [2006] 299

18


Court of Probate Act 1857

s.73…………………………… Re Goodman (deceased) [2013] 1181

Courts and Legal Services Act 1990

s.54…………………………… Catling v Catling [2014] 955

s.55…………………………… Catling v Catling [2014] 955

s.71…………………………… Re the Portman Estate [2015] 871

Cremation Act 1902 …………………………………………………… Re Trafford Community Leisure Trust [2006] 543; 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; Re May, Revenue and Customs Prosecution

Office v May [2009] 1365; Larkfield Ltd v Revenue & Customs Prosecution

Office [2010] 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] 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.102…………………………. Re May, Revenue and Customs Prosecution Office v May [2009] 1365; Larkfield


s.133………………………….. Re Steel (dec'd), Angus v Emmott [2010] 531

Schedule 4…………………… Bowman v Fels [2005] 481 CA

1993

s.52…………………………… Patel v Mirza [2013] 1755

s.55…………………………… Patel v Mirza [2013] 1755

s.56…………………………… Patel v Mirza [2013] 1755

s.57…………………………… Patel v Mirza [2013] 1755

19


s.59…………………………… Patel v Mirza [2013] 1755

Schedule 2

Part III………………. Bowman v Fels [2005] 481 CA

Part V………………. Patel v Mirza [2014] 1567

2003

s.58…………………………… R v IK [2007] 817

Criminal Justice and Court Services Act 2000

s.28…………………………… Hand v George [2017] 489

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

Crown Proceedings Act 1947

s.17…………………………… Lee v Lee [2018]197

s.18…………………………… Lee v Lee [2018]197

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

D

Damages Act 1996

s.1……………………………. Robinson v Fernsby [2004] 259

s.2……………………………. Re JDS, Smythe v JDS [2012] 475

Data Protection Act 1998

s.1…………………………….. Dawson-Damer v Taylor Wessing [2016] 253; Re the Baronetcy of Pringle of

Stichill [2016] 1117

s.4……………………………. Re the Baronetcy of Pringle of Stichill [2016] 1117

s.7……………………………. Dawson-Damer v Taylor Wessing [2016] 253; Dawson-Damer v Taylor Wessing

[2018] 57

s.8……………………………. Dawson-Damer v Taylor Wessing [2016] 253; Dawson-Damer v Taylor Wessing

[2018] 57

s.15………………………….. Dawson-Damer v Taylor Wessing [2016] 253

20





Sch 1-3………………………. Re the Baronetcy of Pringle of Stichill [2016] 1117

Sch 10………………………… Dawson-Damer v Taylor Wessing [2016] 253; Dawson-Damer v Taylor Wessing

[2018] 57

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.2……………………………. R v Fuller [2006] 863

s.4…………………………….. R v Fuller [2006] 863

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

s.7……………………………. R v Fuller [2006] 863

s.8…………………………… Gibson v HMRC Prosecution Office [2008] 1605; SOCA v Lundon [2010] 875

s.31………………………….. Gibson v HMRC Prosecution Office [2008] 1605; Larkfield v Revenue & Customs

Prosecution Office [2010] 1323

s.49………………………….. R v Fuller [2006] 863

s.62………………………….. R v Fuller [2006] 863

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

21


E

Education Act:

1902……………………………….…………………………….. Fraser v Canterbury Diocesan Board of Finance (No 2) [2005] 1499 HL


1921

s.117………………………… Bath & Wells v Jenkinson [2001] 353

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

s.9……………………………. Fraser v Canterbury Diocesan Board of Finance [2003] 1125 Ch




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

s.114…………………………. Fraser v Canterbury Diocesan Board of Finance [2003] 1125 Ch

Education (Miscellaneous Provisions) Act 1948


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


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

Employers’ Liability Act 1880

s.1……………………………. HMRC v Lord Howard of Henderskelfe dec’d [2014] 791

Employment Rights Act 1996…………………………………………. Hogg v Hogg [2008] 35

Employment Tribunals Act 1996

s.20…………………………… JP Gilchrist Trust v HMRC [2014] 1209

Endowed Schools Act 1869

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

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

s.9……………………………. Fraser v Canterbury Diocesan Board of Finance (No 2) [2007] 1735

s.13…………………………… Fraser v Canterbury Diocesan Board of Finance (No 2) [2007] 1735



Enduring Powers of Attorney Act 1985……………………………… Arnander v HMRCC [2007] 51; Banks v National Westminster Bank plc [2006]

22


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; Day

v Harris [2013] 591; Re GM [2013] 835; Ross v A [2016] 495

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; Ross v A

[2016] 495

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; Lewis v Lewis [2014] 1021

s.149…………………………. Re the Sir Edward Heath charitable trust [2012] 1469

s.199…………………………. O’Kelly v Davies [2016] 333

Estates of Deceased Persons Act

(Forfeiture and Law of Succession) Act 2011

s.2……………………………. Macmillan Cancer Support v Hayes [2018] 243

Evidence Act 1905

s.27………………………….. Jennings v Jennings [2010] 215

Evidence (Proceedings in Other Jurisdictions) Act 1975

s.2……………………………. Charman v Charman [2006] 1

Exchange Control Act 1947…………………………………………… Re CIS/213/2004, CIS/214/2004 [2008] 189

Executors (Scotland) Act 1900

s.6……………………………. Shenken v Phoenix Life Ltd [2015] 1833

23


F Family Law Act:

1986

s.55………………………….. XCC v AA [2012] 1645; Anderson v Spencer [2018] 1

s.55A………………………… Re the Baronetcy of Pringle of Stichill [2016] 1117

s.56…………………………… XCC v AA [2012] 1645

1987



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:

1969

s.15………………………….. Holden-Hindley v Holden-Hindley [2014] 275

s.20…………………………… Anderson v Spencer [2018] 1; Nield-Moir v Freeman [2018] 255

s.21…………………………… Anderson v Spencer [2018] 1; Nield-Moir v Freeman [2018] 255

s.23…………………………… Anderson v Spencer [2018] 1


1987…………………………………….………………………. Green v Montagu [2011] 1341

Family Law (Scotland) Act:

1985…………………………………..………………………… Charman v Charman [2007] 1151 CA

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.1A………………………….. Smith v Lancashire NHS Foundation Trust [2018] 1469

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

Finance Act:

1894…………………………………………………………….. HMRCC v Executors of Bower [2009] 619

24


s.5……………………………. Davies v HMRCC [2009] 1151; R(on the application of ZYN) v Walsall MBC

[2014] 1649

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; Davies v

HMRCC [2009] 1151

1898

s.14………………………….. R(on the application of ZYN) v Walsall MBC [2014] 1649

1910……………….……………………………………………. Will Trustees of the Second Duke of Westminster v Regis Group (Barclays) Ltd

[2008] 1587

1914…………………………………………………………….. Davies v HMRCC [2009] 1151

s.14…………………………… Holland v IRC [2003] 207

1922

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

HL

s.23………………………….. Lloyds TSB Private Bank v Twiddy (HMRC) (No 2) [2005] 1535

1936

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

1938

s.38…………………………… Jones v Garnett (HMIT) [2004] 1211 SpC; Jones v Garnett (HMIT) [2007] 1229;

HL; Unmarried Settlor v IRC [2003] 915

1940……………….……………………………………………. Buzzoni v HMRCC [2011] 1163

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

HMRC [2014] 421

1946

s.28…………………………… Tee v HMIT [2002] 1231

1949

s.28(2)……………………….. Dellar v Zivy [2008] 17

1956

s.11…………………………… R (on the application of Davies) v HMRC [2012] 217

1958

s.22…………………………… Douglas’s Trustees v HMRCC [2007] 663

1962



25


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 6…………………… HMRC v Lord Howard of Henderskelfe dec’d [2014] 791

Schedule 7…………………… Jerome v Kelly [2004] 681 HL

1968

Schedule 12………………….. HMRC v Lord Howard of Henderskelfe dec’d [2014] 791

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

1971

s.32…………………………… Rogge v HMRCC [2012] 537


Schedule 10………………….. Jerome v Kelly [2004] 681 HL

1972

s.121…………………………. Holland v IRC [2003] 207

1973

s.16…………………………… Howell v Trippier [2004] 839 CA; The Red Discretionary Trustees v HMIT

[2004] 437; HMRCC v Trustees of Peter Clay Discretionary Trust [2008] 843 Ch;

HMRCC v Trustees of Peter Clay Discretionary Trust [2009] 247 CA

s.17…………………………… Howell v Trippier [2004] 839 CA

1974


s.43…………………………… Howell v Trippier [2004] 839 CA; The Red Discretionary Trustees v HMIT

[2004] 437

1975……………………………………………..………………. Burden v UK [2007] 607; 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

26


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 6…………………… Re Leigh’s Settlement Trusts [2006] 477

Schedule 8 Paragraph 3……… Arnander v HMRCC [2007] 51

(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; Lloyds TSB Private Bank v Twiddy (HMRC)

(No 2) [2005] 1535

1976

s.84………………………… Re Leigh’s Settlement Trusts [2006] 477 1978

s.68………………………..… Wells v HMRCC [2007] 1863; Glowacki (deceased) v HMRCC [2011] 1777

1981

Schedule 14………………….. Williams v HMRC [2005] 1421; Lloyds TSB Private Bank v Twiddy (HMRC)

(No 2) [2005] 1535

1982

s.114…………………………. Crawford’s Trustees v HMRC [2005] 797;

1986…………..…………………………………………………. Q v Q [2009] 1591

s.58………………………….. Adepoju v Akinola [2017] 187

s.96………………………….. Shinebond Ltd v Carrol (HMIT) [2006] 697

s.101…………………………. Buzzoni v HMRCC [2011] 1163

s.102…………………………. Essex v IRC [2002] 1; IRC v Eversden [2002] 1013 Ch; 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; Buzzoni v HMRC [2014] 421; Hood v

HMRC [2016] 835; Hood v HMRC [2017] 999

s.103…………………………. Phizackerley v HMRCC [2007] 745

s.114…………………………. Hood v HMRC [2016] 835; Hood v HMRC [2017] 999

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

27


Goddard [2008] 699; Buzzoni v HMRCC [2011] 1163; Buzzoni v HMRCC [2013]

47

1987

s.102…………………………. Daniels Thompson [2004] 513 CA

1988………………………………………………………. Jones v Garnett (HMIT) [2007] 1229 HL

s.32………………………….. Jones v Garnett (HMIT) [2004] 1211 SpC; Jones v Garnett (HMIT) [2006] 67

CA

s.34………………………….. Jones v Garnett (HMIT) [2004] 1211 SpC

s.96…………………………... Shinebond v Carrol (HMIT) [2006] 697

s.127………………………… Re Financial Institution No 1 [2007] 777

Schedule 10………………….. Unmarried Settlor v IRC [2003] 915

1989………………………………….…………………………. Postlethwaite’s executors v HMRCC [2007] 353

s.43…………………………... Dextra Accessories v Macdonald [2003] 349 (SpC); Macdonald v Dextra

Accessories [2003] 675 Ch



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

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

1990………………………………………………….…………. Simpson 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

(No 2) 1992

s.42………………………….. Bieber v Teathers [2013] 1

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

1995

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

28


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

1996

Schedule 13………………….. The Red Discretionary Trustees v HMIT [2004]437; Pike v HMRC [2015] 475

1998

s.63…………………………… R (on the application of Davies) v HMRC [2012] 217

s.68…………………………… The Red Discretionary Trustees v HMIT [2004]437

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

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

2003………………………………………………………. Herman v HMRCC [2007] 1201

s.42………………………….. The Pollen Estate Trustee Co Ltd v HMRC [2013] 1593








s.103………………………… 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

2004

s.44…………………………… HMRC v Parry [2018] 1267

s.150………………………… Dalriada Trustees v Woodward [2012] 1489



29


s.158…………………………. Dalriada Trustees v Woodward [2012] 1489

s.160…………………..…….. Dalriada Trustees v Woodward [2012] 1489





Schedule 15………………….. Re JDS, Smythe v JDS [2012] 475

Schedule 36…………………. Power v Open Text (UK) [2011] 145

2005

s.98…………………………… Burden v UK [2007] 607 (4th); Burden v UK [2008] 1129 (Grand Chamber);

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

2007

s.8……………………………. Usher v HMRC [2016] 731

s.8A………………………….. Usher v HMRC [2016] 731

sch. 24……………………….. Hanson v HMRCC [2012] 1769; Bingham v HMRCC [2013] 787; Hutchings v

HMRC [2015] 1359; Usher v HMRC [2016] 731; Gedir v HMRC [2016] 775;

Carrasco v HMRC [2017] 1

2008

Schedule 2……………………. Futter v HMRC; Pitt v HMRC [2013] 977

Schedule 36

para 1………………... Behague v HMRC [2014] 187; Patel and Patel v HMRC [2014] 1183

para 18………………. Patel and Patel v HMRC [2014] 1183

para 23………………. Behague v HMRC [2014] 187

2009

Schedule 55………………….. Rosenbaum v HMRC [2014] 351; Groves v HMRC [2016] 799

Schedule 56…………………. Gedir v HMRC [2016] 775

Financial Services Act 1986…………………………………………… Spread Trustee Co Ltd v Hutcheson [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

s.207…………………………. Re Russell-Cooke Trust Co [2003] 81

Schedule 2…………………… Re Branston & Gothard Ltd, Hill v Phillips [2007] 85

30


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.138…………………………. Re Lehman Brothers Intl (Europe) [2012] 1355; Re Kaupthing Singer &

Friedlander Ltd [2011] 79; Worthing v Lloyds Bank plc [2016] 137

s.138A……………………….. Re MF Global UK Ltd [2015] 1427

s.139………………………… Re Lehman Brothers Intl (Europe) [2012] 1355; Re MF Global UK Ltd [2013]

1239

s.150………….……………… Worthing v Lloyds Bank plc [2016] 137

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

s.359…………………………. Mills 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 2 Pt 1………………. Worthing v Lloyds Bank plc [2016] 137



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;

Henderson v Wilcox [2016] 475

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

Chadwick v Collinson [2015] 25; Henderson v Wilcox [2016] 475; Macmillan

Cancer Support v Hayes [2018] 243

s.3……………………………. Land v Land’s Estate [2006] 1447

31


s.5……………………………. Re Murphy, Dalton v Latham [2003] 687; Henderson v Wilcox [2016] 475

Foreign Limitation Periods Act 1984

s.1…………………………… O’Keefe v Caner [2017] 609

s.4……………………………. O’Keefe v Caner [2017] 609

Freedom of Information Act 2000…………………………………….. Brown v HM Queen Mother’s Executors [2007] 1129 Ch

s.40…………………………… 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

Fraudulent Conveyances Act 1571………………………………….… AC v DC [2013] 745

G

Gifts of Land for Public Parks Schools and Museums Act 1871

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

H

Health and Social Care Act:

2001

32


s.57…………………………… Re E [2011] 203

2003……………………………………………………………… Re Odstock Private Care Ltd [2008] 675

Health and Social Services and Social Security Adjudications Act 1983

s.17…………………………… R(on the application of ZYN) v Walsall MBC [2014] 1649

s.22……..……………………. R (application of Walford) v Worcestershire CC [2014] 705

Highways Act 1959…………………………………………………….. Grender v Dresden [2009] 379

Homicide Act 1957

s.2……………………………. Chadwick v Collinson [2015] 25; Henderson v Wilcox [2016] 475

Housing Act:

1985………….…………………………………………………. Adekunle v Ritchie [2007] 1505

s.5……………………………. Griffiths v Cork [2009] 955

s.8……………………………. Helena Partnership v HMRC [2012] 1519


s.10…………………………… Helena Partnership v HMRC [2012] 1519




s.21…………………………… 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.155………………………….. Buggs v Buggs [2004] 799; Oxley v Hiscock [2004] 709 CA



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

1996


s.182………………………… Alexander-David v London Borough of Hammersmith and Fulham [2009] 745

s.188………………………… Alexander-David v London Borough of Hammersmith and Fulham [2009] 745

s.189…………………………. Alexander-David v London Borough of Hammersmith and Fulham [2009] 745

33


s.193 …………………………. 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……………………………………………… Re Upton, Upton v National Westminster Bank [2004] 1339; Brown v HM Queen

Mother’s Executors [2007] 1129; Bluck v Information Commissioner [2008] 1;

Re CIS/213/2004, CIS/214/2004 [2008] 189; Bailhache Labesse Trustees Ltd v

HMRCC [2008] 967; Hanchett –Stamford v A-G [2009] 101; PNPF Trust

Company Ltd v Taylor [2009] 1215; Hand v George [2017] 489

s.1……………………………. Holland v IRC [2003] 207;

s.2……………………………. Westminster City Council v Porter [2003] 135; Re Church of Scientology (E&W)

[2005] 1151Independent News and Media 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; 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; Re AB [2014] 1117; R(on the application of ZYN) v Walsall MBC [2014]

1649; Smith v Lancashire NHS Foundation Trust [2018] 1469; Roberts v Fresco

[2018] 309

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

v Lancashire NHS Foundation Trust [2018] 1469

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; Edwards-Moss v HMRC [2016] 997

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

[2010] 55

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

s.12…………………………… V v T [2015] 173

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; Re AB [2014] 1117

34


Art 3…………………………. DL v A Local Authority [2012] 1713

Art 6…………………………. Independent News and Media v A [2010] 55; Re AB [2014] 1117

Art 8…………………………. Independent News and Media v A [2010] 55; DL v A Local Authority [2012] 1713;

Re AB [2014] 1117; PJV v Adult Social Care Newcastle CC [2016] 705

Art 10………………………… Independent News and Media v A [2010] 55

Human Tissue Act 2004

s.3…………………………….. Anderson v Spencer [2018] 1

s.45…………………………… Anderson v Spencer [2018] 1

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

Imperial Institue Act 1925 s.2……………………………. Setchim v Foreign & Commonwealth Secretary [2014] 1621





Sch.1…………………………. Setchim v Foreign & Commonwealth Secretary [2014] 1621

Sch.2…………………………. Setchim v Foreign & Commonwealth Secretary [2014] 1621

Imperial Institute (Transfer) Act 1902)


Inclosure Act 1852

s.15…………………………… Re Hitchen Cow Commoners Trust [2002] 1419




Income and Corporation Taxes Act 1970

s.49…………………………… Tuczka v HMRCC [2011] 1099

35


s.249………………………….. Pierce v Woods [2010] 253

s.334…………………………. 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…………………………. Jones v Garnett (HMIT) [2006] 67 CA; 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; Retirement Care Group Ltd v HMRCC

[2008] 913; Stow v Stow [2008] 1103; Re R Remuneration Trust, GL Nautilus

Trustees Ltd [2010] 497

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; Rangers v Advocate General for Scotland [2017]

1093

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.65………….……………….. Hamilton v Hamilton [2016] 1699

s.75…………………………… Clay’s Trustees v HMRCC [2007] 643 SC

s.113………………………….. Beckman v IRC [2003] 773

s.131…………………………. Rangers v Advocate General for Scotland [2017] 1093

s.148…………………………. Ogden v HMRCC [2011] 1229

36


s.201…………………………. Lorber v HMRC [2011] 1199



s.207…………………………. Tuczka v HMRCC [2010] 715; Broome v HMRCC [2012] 585; Henderson v

HMRC [2017] 949

s.249…………………………. The Red Discretionary Trustees v HMIT [2004] 437; Howell v Trippier [2004] 839

CA; Trustees of Mrs PL Travers Will Trust v HMRCC [2013] 1831; JP Gilchrist

Trust v HMRC [2014] 1209; Seddon v HMRC [2015] 1103

s.251…………………………. Holland v IRC [2003] 207; Howell v Trippier [2004] 839 CA; JP Gilchrist Trust

v HMRC [2014] 1209


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) v

HMRCC [2010] 681

s.335…………………………. R (on the application of Davies) 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

37


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; Douglas’s Trustees v HMRCC [2007] 663; Patmore v HMRCC

[2011] 125

s.660A……………………….. Jones v Garnett (HMIT) [2004] 1211 SpC; Jones v Garnett (HMIT) [2005] 729

Ch; Jones v Garnett (HMIT) [2006] 67 CA; Gaines-Cooper v HMRCC [2007] 101

SC; Jones v Garnett (HMIT) [2007] 1229 HL; Buck v HMRCC [2009] 215;

Patmore v HMRCC [2011] 125; Rogge v HMRCC [2012] 537; Bingham v

HMRCC [2013] 787

s.660B……………………….. Holland v IRC [2003] 207; Jones v Garnett (HMIT) [2006] 67 CA; Gaines-Cooper

v HMRCC [2007] 101 SC; Jones v Garnett (HMIT) [2007] 1229 HL

s.660C……………………….. Jones v Garnett (HMIT) [2006] 67 CA; Gaines-Cooper v HMRCC [2007] 101

SC

s.660D……………………….. Jones v Garnett (HMIT) [2006] 67 CA; Gaines-Cooper v HMRCC [2007] 101

SC; Rogge v HMRCC [2012] 537

s.660E……………………….. Jones v Garnett (HMIT) [2006] 67 CA; Gaines-Cooper v HMRCC [2007] 101 SC

s.660F……………………….. Jones v Garnett (HMIT) [2006] 67 CA; Gaines-Cooper v HMRCC [2007] 10 SC

s.660G………………………. Jones v Garnett (HMIT) [2004] 1211 SpC; Jones v Garnett (HMIT) [2005] 729

Ch; Jones v Garnett (HMIT) [2006] 67 CA; Gaines-Cooper v HMRCC [2007] 101

SC; Jones v Garnett (HMIT) [2007] 1229 HL; Buck v HMRCC [2009] 215;

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


HL

s.683…………………………. Jones v Garnett (HMIT) [2004] 1211 SpC

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 Ch; 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

38


HMRCC [2008] 913; Taube Trustees v HMRCC [2011] 1; Trustees of Mrs PL

Travers Will Trust v HMRCC [2013] 1831; JP Gilchrist Trust v HMRC [2014]

1209

s.686A…………………..…… Taube Trustees v HMRCC [2011] 1

s.687………………………… Howell v Trippier [2004] 839 CA; The Red Discretionary Trustees v HMIT

[2004] 437; JP Gilchrist Trust v HMRC [2014] 1209;

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


[2004] 437

s.739…………………………. Gaines-Cooper v HMRCC [2007] 101 SC; Randall v Randall [2015] 99

s.740…………………………. Gaines-Cooper v HMRCC [2007] 101 SC


s.742…………………………. Gaines-Cooper v HMRCC [2007] 101 SC; Randall v Randall [2015] 99





s.761………………………… Howell v Trippier [2004] 839 CA


[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

39


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

1918

s.37…………………………… Routier v HMRC [2014] 1717; Routier v HMRC [2016] 1663

First Schedule,

General rule 3……….. R (on the application of Davies) v HMRC [2012] 217

1945

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

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

s.280…………………..…….. HMRC v Lord Howard of Henderskelfe dec’d [2014] 791

s.298………………..……….. HMRC v Lord Howard of Henderskelfe dec’d [2014] 791

s.299………………..………. HMRC v Lord Howard of Henderskelfe dec’d [2014] 791

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

2007

s.131…………………………. Drown (exor of Leadley v HMRC [2015] 775

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






40



s.836…………………………. Bingham v HMRCC [2013] 787

s.989………………………… Routier v HMRC [2014] 1717; Routier v HMRC [2016] 1663

Income Tax (Earnings and Pensions) Act 2003………………….…… R (on the application of Davies) v HMRC [2012] 217

s.6……………………………. Rangers v Advocate General for Scotland [2017] 1093

s.9……………………………. Rangers v Advocate General for Scotland [2017] 1093

s.13………………………….. Rangers v Advocate General for Scotland [2017] 1093

s.28………………………….. Harris v HMRCC [2011] 55

s.42………………………….. Henderson v HMRC [2017] 949

s.62…………………………... Rangers v Advocate General for Scotland [2017] 1093

s.336………………………… Lorber v HMRC [2011] 1199

s.343…………………………. Lorber v HMRC [2011] 1199

s.344…………………………. Lorber v HMRC [2011] 1199

s.345…………………………. Lorber v HMRC [2011] 1199

s.401…………………………. Gedir v HMRC [2016] 775

s.403…………………………. Gedir v HMRC [2016] 775

s.404…………………………. Gedir v HMRC [2016] 775

s.413…………………………. Gedir v HMRC [2016] 775

s.414…………………………. Gedir v HMRC [2016] 775

s.683………………………….. Rangers v Advocate General for Scotland [2017] 1093

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

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; Wagstaff v HMRC [2014] 547

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

41


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; Roberts v Fresco [2018] 309

Inheritance (Provision for Family and Dependants) Act 1975……… Re Nathan, Nathan v Leonard [2002] 1061; Re Quilter, Quilter vQuilter [2004]

427; S v T [2006] 1461; Re Seagrave, O’Brien v Seagrave [2007]1037; 1387;

Thomas v Jeffery [2013] 141

s.1(1)………………………… Re Nathanael, Cyganik v Agulian [2005] 1049 Ch; Agulian v Cyganik

[2006] 565 CA; Harb v King Fahd bin Abdul Aziz [2006] 609; Holliday v Musa

[2010] 839; Peters v Pinder [2011] 1379; Re Sylvester [2014]127; Kebbeh v

Farmer [2016] 1011; Re Blackwell dec’d [2018] 1243

s.1(1)

(a)…………………. Re Adams, Adams v Lewis [2001] 493; Parish v Sharman [2001] 593; Singer v

Isaac [2001] 1045; In re Grattan, Grattan v McNaughton [2001] 1305;

Stephanides v Cohen [2002] 1373; Fielden v Cunliffe [2006] 29; Aston v Aston

[2007] 1349; Re Baker Deceased, Baker v Baker [2008] 1317; Re Waite, Barron v

Woodhead [2008] 1675; Moore v Holdsworth [2010] 1213; Hope v Knight [2011]

583; Iqbal v Ahmed [2011] 1351 CA; Lilleyman v Lilleyman [2012] 1007; Berger

v Berger [2014] 35; Goenka v Goenka [2016] 417; Roberts v Fresco [2018] 309

(b)……………..…… Barrass v Harding [2000] 1071

(ba)………………… Gully v Dix [2004] 331; Saunders v Garrett [2005] 749; Negus v Bahouse [2008]

97; Re Baker Deceased, Baker v Baker [2008] 565; Cattle v Evans [2011] 947;

Bahouse v Negus [2012] 1117 CA; Swetenham v Walkley [2014] 845; Kaur v

Dhaliwal [2014] 1381; Williams v Martin [2016] 1075; Lewis v Warner [2016]

1399; Re Blackwell dec’d [2018] 1243

(c)…………………. Robinson v Bird [2003] 529; Robinson v Fernsby [2004] 259; Re Gold, Curtis v

Gold [2005] 673; Re Myers, Myers v Myers [2005] 853; Land v Land’s Estate

[2006] 1447; Garland v Morris [2007] 797; Challinor v Challinor [2009] 931; H v

M [2010] 193; Hope v Knight [2011] 583; Ilott v Mitson [2011] 779 CA;

Zarrinkhat v Kamal [2013] 1477; Chrisofides v Seddon [2014] 215; Illott v Mitson

[2015] 1399 CA

(d)…………………. Bouette v Rose [2000] 403

(e)…………………… Bouette v Rose [2000] 403; Jennings v Rice [2001] 871; Gully v Dix [2004] 331;

Saunders v Garrett [2005] 749; Re Baker Deceased, Baker v Baker [2008] 565;

Baynes v Hedger [2008] 1719; Webster v Webster [2009] 339; Baynes v Hedger

42


[2009] 759 (CA); Lindop v Agus [2009] 1175; Cattle v Evans [2011] 947; King v

Dubrey [2014] 1411; Gordon v Legister [2014] 1675; King v The Chiltern Dog

Rescue [2015] 1225 CA; Williams v Martin [2016] 1075; Lewis v Warner [2016]

1399; Martin v Williams [2017] 1041

(1A)…………………. Re Blackwell dec’d [2018] 1243

s.1(2)………………………… Re Adams, Adams v Lewis [2001] 493; Parish v Sharman [2001] 593; Singer v

Isaac [2001] 1045; In re Grattan, Grattan v McNaughton [2001] 1305; Re

McNulty, McNulty v McNulty [2002] 737; Fielden v Cunliffe [2006] 29; Bye v

Colvin-Scott [2010] 1; H v M [2010] 193; Re Baker Deceased, Baker v Baker

[2008] 565; Re Baker Deceased, Baker v Baker [2008] 1317; Re Waite, Barron v

Woodhead [2008] 1675; Webster v Webster [2009] 339; Hope v Knight [2011]

583; Cattle v Evans [2011] 947; Iqbal v Ahmed [2011] 1351; Lilleyman v

Lilleyman [2012] 1007; Bahouse v Negus [2012] 1117 CA; Chrisofides v Seddon

[2014] 215; Illott v Mitson [2015] 1399 CA; Illott v The Blue Cross [2017] 533;

Nahajec v Fowle [2017] 983; Re Blackwell dec’d [2018] 1243

s.1(3)………………………… Bouette v Rose [2000] 403; Jennings v Rice [2001] 871; Fielden v Cunliffe [2006]

29; Baynes v Hedger [2008] 1719; Baynes v Hedger [2009] 759 (CA); H v M

[2010] 193; Ilott v Mitson [2011] 779 CA; Swetenham v Walkley [2014] 845; King

v Dubrey [2014] 1411; Lewis v Warner [2016] 1399

s.1A…………………………. Churchill v Roach [2003] 779; Gully v Dix [2004] 331; Saunders v Garrett [2005]

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

Webster v Webster [2009] 339; Lindop v Agus [2009] 1175; Bahouse v Negus

[2012] 1117 CA; Swetenham v Walkley [2014] 845; Kaur v Dhaliwal [2014] 1381;

Williams v Martin [2016] 1075; Lewis v Warner [2016] 1399

s.1B…………………………. Baynes v Hedger [2008] 1719; Baynes v Hedger [2009] 759 (CA)

s.2……………………………. Re Adams, Adams v Lewis [2001] 493; Lewis v Warner [2016] 1399; Re Blackwell

dec’d [2018] 1243; Sargeant v Sargeant [2018] 1451

s.2(1)………………………… In re Grattan, Grattan v McNaughton [2001] 1305Re McNulty, McNulty v

McNulty [2002] 737; Adams v Schofield [2004] 1049; Re Myers, Myers v Myers

[2005] 853; Dingmar v Dingmar [2006] 1171; Garland v Morris [2007] 797; Re

Baker Deceased, Baker v Baker [2008] 1317; Baynes v Hedger [2008] 1719; H v

M [2010] 193; Ilott v Mitson [2011] 779 CA; Illott v Mitson [2015] 1399 CA;

Goenka v Goenka [2016] 417

s.2(4)…………………………. Dingmar v Dingmar [2006] 1171

s.3(1)………………………… Re Adams, Adams v Lewis [2001] 493; Bouette v Rose [2000] 403; Parish v

43


Sharman [2001] 593; Re Adams, Adams v Lewis [2001] 493; Singer v Isaac

[2001] 1045; In re Grattan, Grattan v McNaughton [2001] 1305Re 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; Robinson v Fernsby [2004] 259; Re

Gold, Curtis v Gold [2005] 673; Re Myers, Myers v Myers [2005] 853; Dingmar v

Dingmar [2006] 1171; Land v Land’s Estate [2006] 1447; Aston v Aston [2007]

1349; Webster v Webster [2009] 339; Challinor v Challinor [2009] 931; H v M

[2010] 193 Ch; Moore v Holdsworth [2010] 1213; Hope v Knight [2011] 583;

Cattle v Evans [2011] 947; Iqbal v Ahmed [2011] 1351; Lilleyman v Lilleyman

[2012] 1007; Berger v Berger [2014] 35; Chrisofides v Seddon [2014] 215; Illott v

Mitson [2014] 575 Ch; King v Dubrey [2014] 1411; Illott v Mitson [2015] 1399

CA; Goenka v Goenka [2016] 417; Williams v Martin [2016] 1075; Lewis v

Warner [2016] 1399; Illott v The Blue Cross [2017] 533; Nahajec v Fowle [2017]

983; Re Blackwell dec’d [2018] 1243; Roberts v Fresco [2018] 309

s.3(2)………………………… Parish v Sharman [2001] 593; Re McNulty, McNulty v McNulty [2002] 737;

Fielden v Cunliffe [2006] 29; Aston v Aston [2007] 1349; Re Baker Deceased,

Baker v Baker [2008] 565; Re Waite, Barron v Woodhead [2008] 1675; Iqbal v

Ahmed [2011] 1351; Cattle v Evans [2011] 947; Lilleyman v Lilleyman [2012]

1007; Berger v Berger [2014] 35; Goenka v Goenka [2016] 417; Williams v

Martin [2016] 1075; Lewis v Warner [2016] 1399; Miles v Miles [2018] 1347;

Roberts v Fresco [2018] 309

s.3(3)………………………… Bouette v Rose [2000] 403; Nahajec v Fowle [2017] 983

s.3(4)………………………… Bouette v Rose [2000] 403; Baynes v Hedger [2008] 1719; Baynes v Hedger [2009]

759 CA; Gordon v Legister [2014] 1675

s.3(5)………………………… Robinson v Bird [2003] 529; Negus v Bahouse [2008] 97; Re Baker Deceased,

Baker v Baker [2008] 1317; Bye v Colvin-Scott [2010] 1; Roberts v Fresco [2018]

309

s.3(6)………………………… Robinson v Bird [2003] 529; Negus v Bahouse [2008] 97; Lilleyman v Lilleyman

[2012] 1007; Bye v Colvin-Scott [2010] 1

s.4……………………………. Re McNulty, McNulty v McNulty [2002] 737; Re Parnall, Parnall v Hurst [2003]

997; Wade v Varney [2003] 1535; Adams v Schofield [2004] 1049; Saunders v

Garrett [2005] 749; Hannigan v Hannigan [2006] 597; Land v Land’s Estate

[2006] 1447; Nesheim v Kosa [2007] 149; Lilleyman v Lilleyman [2012] 1007;

Zarrinkhat v Kamal [2013] 1477; Berger v Berger [2014] 35

44


s.8……………………………. Murphy v Holland [2004] 239; Dingmar v Dingmar [2006] 1171; Aston v Aston

[2007] 1349; Negus v Bahouse [2008] 97Dellal v Dellal [2015] 1137; Goenka v

Goenka [2016] 417

s.9…………………………… Murphy v Holland [2004] 239; Dingmar v Dingmar [2006] 1171; Challinor v

Challinor [2009] 931;Walia v Lim [2015] 69; Dellal v Dellal [2015] 1137

s.10…………………………… Stow v Stow [2008] 1103; AC v DC [2013] 745; Dellal v Dellal [2015] 1137

s.11…………………………… Barns v Barns [2005] 1093

s.13…………………………… Dellal v Dellal [2015] 1137

s.14…………………………… Harb v King Fahd bin Abdul Aziz [2006] 609

s.25 (1)…………………… Re McNulty, McNulty v McNulty [2002] 737; Murphy v Holland [2004] 239;

Dingmar v Dingmar [2006] 1171; Garland v Morris [2007] 79; Negus v Bahouse

[2008] 97; Walia v Lim [2015] 69; Dellal v Dellal [2015] 1137; Walia v Lim [2015]

69; Illott v Mitson [2015] 1399; Goenka v Goenka [2016] 417

s.26…………………………… Goenka v Goenka [2016] 417

Inheritance Tax Act 1984

s.1……………………………. Daffodil v IRC [2002] 797; IRC v Eversden [2002] 1013 Ch; Holland v IRC [2003]

207; 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; HMRCC v Trustees

of the Nelson Dance Family Settlement [2009] 401; 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; Hood v HMRC

[2016] 835

s.2……………………………. IRC v Eversden [2002] 1013 Ch; George v IRC [2004] 75; Daniels Thompson

[2004] 513 CA; 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; Parry v HMRC

[2014] 1265; Curtis Green v HMRC [2015] 1337; Hood v HMRC [2016] 835;

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

45


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; Parry v HMRC [2014]

1265; Hood v HMRC [2016] 835; HMRC v Parry [2018] 1267

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; Buzzoni v

HMRC [2014] 421; Woodland Trust v Loring [2015] 159; Hutchings v HMRC

[2015] 1359

s.4…………………………….. Faulkner v IRC [2001] 1295; Holland v IRC [2003] 207; IRC v Eversden [2003]

893 CA; George v IRC [2004] 75; 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; Hood v HMRC [2016] 835

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

[2003] 955; Sellars & Deeprose v IRC [2004] 591; 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 v HMRCC [2009] 1151; Price v HMRCC

[2011] 161; Barclays Bank Trust Co v HMRCC [2011] 1489; Glowacki (deceased)

46


v HMRCC [2011] 1777; Matthews v HMRCC [2013] 93; Silber v HMRCC [2013

113; HMRCC v Hanson [2013] 1029; Hood v HMRC [2016] 835; Vigne v HMRC

[2017] 1193; HMRC v Parry [2018] 1267

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

Barclays Wealth Trustees v HMRC [2017] 917

s.7……………………………. Wells v HMRCC [2007] 1863; Glowacki (deceased) v HMRCC [2011] 1777

s.8A………………………….. Loring v Woodland Trust [2014] 593; Woodland Trust v Loring [2015] 159

s.8B………………………….. Loring v Woodland Trust [2014] 593

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; Fryer v

HMRCC [2010] 815; Parry v HMRC [2014] 1265; Salinger v HMRC [2016] 1833;

HMRC v Parry [2018] 1267

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; Parry v HMRC [2014] 1265

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.15…………………………… 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; Postlethwaite’s executors v HMRCC [2007] 353; Wells v HMRCC

[2007] 1863; 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; RBC v

Stubbs [2018] 1399

s.19…………………………… Trustees of the Nelson Dance Family Settlement v HMRCC[2008] 891; Re WP

[2016] 523


47


s.21…………………………… Trustees of the Nelson Dance Family Settlement v HMRCC [2008] 891; Lomas v

AK (Gift Application) [2015] 825

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

v HMRCC [2008] 1407;

s.23…………………………… Bailhache Labesse Trustees Ltd v HMRCC [2008] 967; Trustees of the Nelson

Dance Family Settlement v HMRCC [2008] 891;McKelvey v HMRCC [2008]

1407; HMRCC v Trustees of the Nelson Dance Family Settlement [2009] 401;

Harris v HMRCC [2011] 55; Routier v HMRC [2014] 1717; Routier v HMRC

[2016] 1663; Routier v HMRC [2017] 1119 CA

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

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

HMRCC [2008] 1407

s.25…………………………… P v E [2007] 691; Trustees of the Nelson Dance Family Settlement v HMRCC

[2008] 891; Bailhache Labesse Trustees Ltd v HMRCC [2008] 967; HMRCC v

Trustees of the Nelson Dance Family Settlement [2009] 401



s.30…………………………… Re A’s & B’s undertakings [2005] 1; Trustees of the Nelson Dance Family

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

Family Settlement [2009] 401

s.31…………………………… Re A’s & B’s undertakings [2005] 1

s.32…………………………… Re A’s & B’s undertakings [2005] 1; HMRC v Parry [2018] 1267

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.42…………………………… Wagstaff v HMRC [2014] 547

s.43…………………………… Faulkner v IRC [2001] 1295; Rysaffe Trust Company (CI) Ltd v IRC [2002] 65

SpC; Rysaffe Trust Company (CI) Ltd v IRC [2002] 1077 Ch; IRC v Rysaffe Trust

Company (CI) Ltd [2003] 481 CA; Oakley v IRC [2005] 181; Smith v HMRCC

[2009] 691; Wagstaff v HMRC [2014] 547; Seddon v HMRC [2015] 1103;

Barclays Wealth Trustees (Jersey) Ltd v HMRC [2015] 1675; Hamilton v

Hamilton [2016] 1699; Barclays Wealth Trustees v HMRC [2017] 917

s.44…………………………… Stow v Stow [2008] 1103; Barclays Wealth Trustees (Jersey) Ltd v HMRC [2015]

1675; Barclays Wealth Trustees v HMRC [2017] 917

48


s.46…………………………… Douglas’s Trustees v HMRCC [2007] 663

s.47…………………………… Postlethwaite’s executors v HMRCC [2007] 353; Barclays Wealth Trustees

(Jersey) Ltd v HMRC [2015] 1675

s.48…………………..……… Melville v IRC [2001] 887; Postlethwaite’s executors v HMRCC [2007] 353; Re

JDS, Smythe v JDS [2012] 475; Barclays Wealth Trustees (Jersey) Ltd v HMRC

[2015] 1675; Salinger v HMRC [2016] 1833; Barclays Wealth Trustees v HMRC

[2017] 917

s.49…………………………… Woodhall v CIR [2001] 475; Faulkner v IRC [2001] 1295; IRC v Eversden [2002]

1013 Ch; IRC v Eversden [2003] 893 CA; Arkwright v IRC [2004] 181; Green v

CIR [2005] 75; Burrell v Burrell [2005] 313; Judge v HMRC [2005] 1311;

Douglas’s Trustees v HMRCC [2007] 663; Oakley v IRC [2005] 181; Re RGST

Settlement Ridgwell v Ridgwell [2008] 527; Bailhache Labesse Trustees Ltd v

HMRCC [2008] 967; Re Balfour (dec'd) Brander v HMRCC [2009] 1117; Davies

v HMRCC [2009] 1151; Barclays Bank Trust Co v HMRCC [2011] 1489; Hanson

v HMRCC [2012] 597; HMRCC v Hanson [2013] 1029; Freedman v Freedman

[2015] 1187; Barclays Wealth Trustees v HMRC [2017] 917

s.49D………………………… Re RGST Settlement Ridgwell v Ridgwell [2008] 527; RBC v Stubbs [2018] 1399

s.50…………………………… Woodhall v CIR [2001] 475; Faulkner v IRC [2001] 1295

s.52…………………………… Jemma Trust Co Ltd v Kippax Beaumont Lewis [2004] 535; Burrell v Burrell

[2005] 313; 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; JP Gilchrist Trust v HMRC [2014] 1209; Barclays Wealth Trustees (Jersey)

Ltd v HMRC [2015] 1675; Barclays Wealth Trustees v HMRC [2017] 917

s.60…………………………… Barclays Wealth Trustees (Jersey) Ltd v HMRC [2015] 1675; Barclays Wealth

Trustees v HMRC [2017] 917



s.64………………………….. Rysaffe Trust Company (CI) Ltd v IRC [2002] 65 SpC; IRC v Rysaffe Trust

Company (CI) Ltd [2003] 481 CA;; Rysaffe Trust Company (CI) Ltd v IRC [2002]

1077 Ch; Sieff v Fox [2005] 891; Pierce v Wood [2010] 253; JP Gilchrist Trust v

HMRC [2014] 1209; Seddon v HMRC [2015] 1103; Barclays Wealth Trustees

(Jersey) Ltd v HMRC [2015] 1675; ABC v DEF [2017] 799

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

49


Seddon v HMRC [2015] 1103; ABC v DEF [2017] 799

s.66…………………………… Seddon v HMRC [2015] 1103

s.68…………………………… Seddon v HMRC [2015] 1103

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; A v B [2016] 747; ABC v

DEF [2017] 799

s.71D…………………………. ABC v DEF [2017] 799

s.74A…………………………. Salinger v HMRC [2016] 1833

s.76…………………………… Bailhache Labesse Trustees Ltd v HMRCC [2008] 967

s.78…………………………… Barclays Wealth Trustees (Jersey) Ltd v HMRC [2015] 1675

s.79…………………………… Barclays Wealth Trustees (Jersey) Ltd v HMRC [2015] 1675





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; Freedman v Freedman

[2015] 1187; PJV v Adult Social Care Newcastle CC [2016] 705

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…………………………… Postlethwaite’s executors v HMRCC [2007] 353; HMRCC v Trustees of the

Nelson Dance Family Settlement [2009] 401

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…………………………. Grimwood-Taylor v CIR [2000] 321; Marquess of Hertford v IRC [2005] 85;

Arnander v HMRCC [2007] 51; McCall v HMRCC [2008] 865; HMRC v Brander

[2010] 1545; Pawson deceased v HMRCC [2012] 665; HMRC v Pawson [2013]

469; The Trustees of David Zetland Settlement [2013] 1065

50


s.104……………………….. CIR v Mallender [2001] 459;Weston v IRC [2001] 1217; IRC v George [2003] 471

Ch; Beckman v IRC [2003] 773; George v IRC [2004] 75 CA; Marquess of

Hertford v IRC [2005] 85; McCall v HMRCC [2008] 865; Trustees of the Nelson

Dance Family Settlement v HMRCC [2008] 891; HMRC v Brander [2010] 1545;

McCall v HMRCC [2011] 1823; The Trustees of David Zetland Settlement [2013]

1065; Best v HMRC [2014] 409; Brooke v Purton [2014] 745; Curtis Green v

HMRC [2015] 1337; Ross v HMRC [2018] 1417

s.105…………………………. CIR v Mallender [2001] 459; Walker v CIR [2001] 773; Weston v IRC [2001]

1217; Executors of Stedman v IRC [2002]1357; IRC v George [2003] 471 Ch;

Beckman v IRC [2003] 773; George v IRC [2004] 75 CA; Marquess of Hertford v

IRC [2005] 85; Burrell v Burrell [2005] 313; Clark v HMRC [2005] 1465; McCall

v HMRCC [2008] 865; Trustees of the Nelson Dance Family Settlement v

HMRCC [2008] 891; Executors of Piercy (dec’d) v HMRCC [2008] 1075;

Executors of Dugan-Chapman v HMRCC [2008] 1359; HMRCC v Trustees of the

Nelson Dance Family Settlement [2009] 401; Re Balfour (dec'd) Brander v

HMRCC [2009] 1117; McCall v HMRCC [2011] 1823; Ramsay v HMRCC [2013]

307; The Trustees of David Zetland Settlement [2013] 1065; Ramsay v HMRCC

[2013] 1773; Best v HMRC [2014] 409; Curtis Green v HMRC [2015] 1337;

Vigne v HMRC [2017] 1193; Ross v HMRC [2018] 1417

s.106………………………….. Marquess of Hertford v IRC [2005] 85; Burrell v Burrell [2005] 313; McCall v

HMRCC [2008] 865; Executors of Dugan-Chapman v HMRCC [2008] 1359;

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

v Trustees of the Nelson Dance Family Settlement [2009] 401; Re Balfour (dec'd)

Brander v HMRCC [2009] 1117

s.107…………………………. Executors of Dugan-Chapman v HMRCC [2008] 1359; Re Balfour (dec'd)

Brander v HMRCC [2009] 1117

s.108………………………… Executors of Dugan-Chapman v HMRCC [2008] 1359

s.110………………………… CIR v Mallender [2001] 459; Beckman v IRC [2003] 773; Marquess of

Hertford v IRC [2005] 85; McCall v HMRCC [2008] 865; Trustees of the Nelson

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

Nelson Dance Family Settlement [2009] 401; Re Balfour (dec'd) Brander v

HMRCC [2009] 1117; HMRCC v Brander [2010] 1549

s.111………………………… Walker v CIR [2001] 773

s.112…………………………. CIR v Mallender [2001] 459; Marquess of Hertford v IRC [2005] 85; Trustees of

51


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

of the Nelson Dance Family Settlement [2009] 401; Executors of Dugan-

Chapman v HMRCC [2008] 1359; Best v HMRC [2014] 409

s.113…………………………. Marquess of Hertford v IRC [2005] 85; Trustees of the Nelson Dance Family

Settlement v HMRCC[2008] 891; Executors of Dugan-Chapman v HMRCC

[2008] 1359

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; 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; Vigne v HMRC [2017] 1193

s.116…………………………. 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; 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; Brooke v Purton [2014] 745; Vigne v HMRC

[2017] 1193

s.117…………………………. Dixon v IRC [2002] 175; 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; 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…………………………. Soutter’s Executry v IRC [2002] 1207; Jemma Trust Co Ltd v Kippax Beaumont

Lewis [2004] 535; IRC v Arkwright [2004] 855 Ch; Farmer v Sloan [2005] 521;

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

HMRCC [2007] 1863; Executor of Lau (Dec'd) v HMRCC [2009] 627; Re

Bernstein, Bernstein v Jacobsons [2010] 559; Harris v HMRCC [2011] 55; Re G

52


(TJ) [2011] 231; Jeffrey v Gretton [2011] 809; Glowacki (deceased) v HMRCC

[2011] 1777; Kevern v Ayres [2014] 441; Vaughan-Jones v Vaughan-Jones

[2015] 1287; Hamilton v Hamilton [2016] 1699; Hand v George [2017] 489

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; IRC v Arkwright [2004] 855 Ch; Barrett v

HMRC [2006] 403; Executors of Bower (Dec’d) v HMRCC [2008] 987; Executors

of MacArthur v HMRCC [2008] 1185; HMRCC v Cairns [2009] 793; Chadwick v

HMRCC [2010] 961; Price v HMRCC [2011] 161; Tapp v HMRCC [2011] 363;

Watkins v HMRCC [2012] 677; Palliser v HMRC [2018] 287

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; Hood v HMRC [2016] 835

s.169…………………………. HMRC v Atkinson [2012] 197

s.171…………………………. Arkwright v IRC [2004] 181 SpC; IRC v Arkwright [2004] 855 Ch

s.190…………………………. Stonor v CIR [2002] 291; Jemma Trust Co Ltd v Kippax Beaumont Lewis [2004]

535

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

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

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; Hutchings v HMRC

[2015] 1359

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; Hutchings

v HMRC [2015] 1359; Hood v HMRC [2016] 835; Hamilton v Hamilton [2016]

1699; Harris v HMRC [2018] 119

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

53


Beaumont Lewis [2005] 683; Smith v HMRCC [2009] 691; Harris v HMRCC

[2011] 55; Pitt v Holt; Futter v Futter [2011] 623; Hamilton v Hamilton [2016]

1699

s.211…………………………. Daniels Thompson [2004] 513 CA; Smith v HMRCC [2009] 691; Harris v

HMRCC [2011] 55; Best v HMRC [2014] 409

s.212…………………………. Harris v HMRCC [2011] 55

s.216…………………………. Robertson v IRC [2002] 885; Holland v IRC [2003] 207; Jemma Trust Company

Ltd v Kippax Beaumont Lewis [2005] 683; HMRCC v Cairns [2009] 793;

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

Hutchings v HMRC [2015] 1359

s.217…………………………. Hutchings v HMRC [2015] 1359

s.219…………………………. Perry v IRC [2005] 1077

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;

Barrett v HMRC [2006] 403; 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;

Hutchings v HMRC [2015] 1359; Edwards-Moss v HMRC [2016] 997; Hatton v

HMRC [2017] 57; Vigne v HMRC [2017] 1193; Ross v HMRC [2018] 1417;

Palliser v HMRC [2018] 287

s.222…………………………. Rysaffe Trustee C (CI) v IRC [2002] 1077; Holland v IRC [2003] 207; Arkwright v

IRC [2004] 181 SpC; Allen v HMRC [2005] 937; Lloyds TSB Private Bank v

Twiddy (HMRC) (No 2) [2005] 1535; Barrett v HMRC [2006] 403; 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; Tapp v HMRCC [2011]

363; Barclays Bank Trust Co v HMRCC [2011] 1489; JP Gilchrist Trust v HMRC

[2014] 1209; Routier v HMRC [2014] 1717; Barclays Wealth Trustees (Jersey)

Ltd v HMRC [2015] 1675; Routier v HMRC [2016] 1663; Palliser v HMRC

[2018] 287

54


s.223………………………… Chada v HMRC [2015] 745

s.223C……………………….. Price v HMRCC [2011] 161

s.223D……………………….. JP Gilchrist Trust v HMRC [2014] 1209

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; Seddon v HMRC [2015] 1103

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; Edwards-Moss

v HMRC [2016] 997

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

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


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

55


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[2009] 1489; Barclays Wealth Trustees (Jersey) Ltd v

HMRC [2015] 1675; Hamilton v Hamilton [2016] 1699

s.268……………….………. Rysaffe Trust Company (CI) Ltd v IRC [2002] 65

SpC; Rysaffe Trust Company (CI) Ltd v IRC [2002] 1077 Ch; IRC v Rysaffe Trust

Company (CI) Ltd [2003] 481 CA; Smith v HMRCC [2007] 1281 SpC; Smith v

HMRCC [2008] 147 Ch; Parry v HMRC [2014] 1265; HMRC v Parry [2018] 1267

s.272…………………………. Melville v IRC [2001] 887; Rysaffe Trust Company (CI) Ltd v IRC [2002] 1077

Ch;Kempe v IRC [2004] 955; Bailhache Labesse Trustees Ltd v HMRCC [2008]

967; Re Epona Trustees Ltd [2009] 87; Postlethwaite’s executors v HMRCC

[2007] 353; Buzzoni v HMRCC [2011] 1163; Watkins v HMRCC [2012] 677;

Routier v HMRC [2014] 1717; Seddon v HMRC [2015] 1103; Routier v HMRC

[2016] 1663

Sch 1…………………………. Wells v HMRCC [2007] 1863

Sch 6…………………………. Davies v HMRCC [2009] 1151

Insolvency Act:

1985


1249 PC

s.174…………………………. Haines v Hill [2008] 447;

1986

s.107………………………….. Squires v AIG Europe (UK) Ltd [2006] 705

s.112…………………………. Zeital v Kaye [2010] 913; Setchim v Foreign & Commonwealth Secretary [2014]

1621; Angove’s Pty Ltd v Bailey [2016] 1309


s.127………………………….. Re Vos, Dick v Kendall Freeman [2005] 1619; Re Branston & Gothard Ltd, Hill v

Phillips [2007] 85; Akers v Samba Financial Group [2015] 931; Akers v Samba

[2017] 373

s.129………………………… Akers v Samba [2017] 373

s.212…………………………. O’Keefe v Caner [2017] 609

s.214…………………………. M v M [2013] 1725

s.238…………………………. Singla v Brown [2009] 165; Claridge, re the trustee in bankruptcy of [2011] 1681

56


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; Berry v Child

Support Agency [2016] 1327

s.283…………………………. Abrahams v Abrahams [2000] 593; Re Vos, Dick v Kendall Freeman [2005] 1619;

Avis v Turner [2007] 1521; 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; National Westminster Bank plc v Lucas [2014]

637; Gorbunova v Estate of Berezovsky [2016]1591

s.285…………………………. Re Vos, Dick v Kendall Freeman [2005] 1619; Squires v AIG Europe (UK) Ltd

[2006] 705; Aeroflot-Russian Airlines v Berezovsky [2016] 1303; Park v Cho

[2017] 279

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;

Holtham v Kelmanson [2007] 285; Re Hemming [2008] 1833; Walden v Atkins

[2013] 1465

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

s.314…………………………. Re K [2007] 1007


s.333…………………………. Barrett v Barrett [2009] 201

s.335A……………………….. Avis v Turner [2007] 1521; Holtham v Kelmanson [2007] 285; French v Barcham

[2008] 1813;

s.336………………………….. Avis v Turner [2007] 1521

s.339……………………..….. Haines v Hill [2008] 447; Stow v Stow [2008] 1103; Singla v Brown [2009] 165;

57


Williams v Lawrence [2011] 1455; Claridge, re the trustee in bankruptcy of [2011]

1681; Independent Trustte Services v GP Noble Trustees [2012] 1171; JSC

Mezhdunarodniy Promyshlenniy v Pugachev [2015] 1759

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; Davis v Jackson [2017] 459

s.382…………………..…….. Re K [2007] 1007; Berry v Child Support Agency [2016] 1327

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; IRC v Hashmi [2002] 19 Ch; IRC v

Hashmi [2002] 1027 CA; The Law Society v Southall [2002] 1151 CA; 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;

Ali v Bashir [2016] 187; JSC Mezhdunarodniy Promyshlenniy v Pugachev [2015]

1759; Swift v Ahmed [2016] 1059; AAZ v BBZ [2017] 765

s.424……………………..….. The Law Society v Southall [2001] 719; IRC v Hashmi [2002] 19 Ch; The Law

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

Bashir [2016] 187

s.425……………………..….. The Law Society v Southall [2002] CA 1151; Ben Nevis (Holdings) v HMRC

[2014] 1; Ali v Bashir [2016] 187

s.436……………………..….. Haines v Hill [2008] 447; Re Hemming [2008] 1833; Tasarruf Mevduarti Sigorta

Fonu v Merrill Lynch Bank & Trust Cayman [2011] 1249 PC; Claridge, re the

trustee in bankruptcy of [2011] 1681; Walden v Atkins [2013] 1465; Akers v

Samba [2017] 373

s.591……………………..….. Re K [2007] 1007

Sch 1

para 18 …………….... MF Global UK Ltd [2015] 1427

Sch B1……………………….. Mills 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

58


para 26 ………….….. Bagus Investments Ltd v Kastening [2012] 1675

para 60 ………….….. MF Global UK Ltd [2015] 1427

Interpretation Act:

1889

s.31………………………...… Jasmine Trustees v Wells & Hind [2007] 489

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.7…………………………… Revell v HMRC [2017] 695

s.16………………………..… Bath & Wells v Jenkinson [2001] 353

s.20………………………..… Gregg v Pigott [2012] 953

Intestates’ Estates Act 1884

s.3………………………….... Davies v Sharples [2006] 839

J

Judgments Act 1838

s.14…………………………… Hughmans Solicitors v Central Stream Services [2012] 1559

s.17…………………………… Novoship (UK) v Nikitin [2014] 1521

Judicial Committee Act 1833

s.4…………………………….. Re the Baronetcy of Pringle of Stichill [2016] 1117

Judicature Act:

1873

s.16…………………………… JSC Mezhduarodniy Promyshlenniy Bank v Pugachev [2015] 991

s 25…………………………… Roberts v Gill [2008] 1429; Central Bank of Nigeria v Williams [2012] 745;

Williams v Central Bank of Nigeria [2014] 873

s.34…………………………… Shovelar v Lane [2011] 1411

1875

s.10…………………………… Squires v AIG Europe (UK) Ltd [2006] 705

1925

s.192………………………….. HN v AN [2016] 825

59


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.3………………………..….. Santander UK plc v RA Legal Solicitors [2014] 813

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

L

Land Clauses Consolidation Act 1845


s.102…………………………. Re Hitchen Cow Commoners Trust [2002] 1419



s.107……………………….… Re Hitchen Cow Commoners Trust [2002] 1419

Land Registration Act:

1925

s.1……………………………. Scott v Southern Pacific Mortgages Ltd [2015] 1067

s.20…………………………… Scott v Southern Pacific Mortgages Ltd [2015] 1067

s.58…………………………… The Mortgage Corporation v Lewis Silkin [2000] 357; Stack v Dowden [2006] 511

CA; Adekunle v Ritchie [2007] 1505

s.70…………………………… Peasley v Governors of Haileybury [2001] 1365; Lloyd v Dugdale [2002] 863;

Halley v The Law Society [2003] 845; Ali v Khan [2009] 187; Scott v Southern

Pacific Mortgages Ltd [2015] 1067

2002


60




s.28…………………………… Hughmans Solicitors v Central Stream Services [2012] 1559; Hughmans

Solicitors v Central Stream Services [2013] 239 CA; Scott v Southern Pacific

Mortgages Ltd [2015] 1067


Solicitors v Central Stream Services [2013] 239 CA


Solicitors v Central Stream Services [2013] 239 CA; Scott v Southern Pacific

Mortgages Ltd [2015] 1067


s.73…………………….…….. Quigley v Masterson [2012] 521; Butler v Butler [2016] 1519

s.116…………………………. Henry v Henry [2010] 1011 (PC)

s.132…………………………. Scott v Southern Pacific Mortgages Ltd [2015] 1067

Schedule 3…………………… Scott v Southern Pacific Mortgages Ltd [2015] 1067

Land Transfer Act:

1875

s.48…………………………… McLaughlin v HMRCC [2012] 855

1897………………………….………………………………….. Green v Gaul [2006] 1391 CA

Landlord and Tenant Act:

1927……………………….…………………………………….. Re Singellos, Singellos v Singellos [2011] 327

1954……………………………………………………………... Shah v Shah [2012] 165; HMRC v Atkinson [2012] 197; R (application of

Walford) v Worcestershire CC [2014] 705 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

1985

s.20…………………………… Ultraframe (UK) Ltd v Fielding [2007] 835

1987

s.42…………………………… Retirement Care Group Ltd v HMRCC [2008] 913

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

61


Law of Property Act:

1881………………………………………….………………….. Jasmine Trustees v Wells & Hind [2007] 489

1922

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



1925 s.1……………………………. Stack v Dowden [2007] 1053 HL; Alexander-David v London Borough of

Hammersmith and Fulham [2009] 745;

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

s.4……………………………. Hanchett –Stamford v A-G [2009] 101

s.7……………………………. Fraser v Canterbury Diocesan Board of Finance (No 2) [2007] 1735 Ch

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

s.27…………………………… Stack v Dowden [2006] 511 CA; Fraser v Canterbury Diocesan Board of Finance

(No 2) [2007] 1735 Ch

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

1521; Bagum v Hafiz [2015] 1303

s.34…………………………… Stack v Dowden [2006] 511 CA; Stack v Dowden [2007] 1053 HL

s.36…………………………… Stack v Dowden [2006] 511 CA; Carr v Isard [2007] 409; Stack v Dowden [2007]

1053 (HL); Quigley v Masterson [2012] 521; Chada v HMRC [2015] 745; Lee v

Lee [2018]197

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

[2006] 1561; Frear v Frear [2009] 221; Marley v Rawlings [2014] 299 SC

s.52…………………………… King v The Chiltern Dog Rescue [2015] 1225

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; O’Kelly v Davies

[2016] 333; Ong v Ping [2018] 1365

62


s.56…………………………… Re Barlow, Dalton v Ellis [2008] 1333

s.60…………………………… Ali v Khan [2009] 187; M v M [2013] 1725


s.101………………………… Hand v George [2017] 489

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.146…………………………. Brudenell-Bruce v Moore [2015] 373

s.149…………………………. Re Shuldam [2012] 1597

s.164………………………….. Retirement Care Group Ltd v HMRCC [2008] 913; Gomez v Gomez-Monche Vives

[2008] 1623 CA; 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.184…………………………. Jump v Lister [2017] 61

s.188…………………………. Butler v Butler [2016] 1519

s.196…………………………. Quigley v Masterson [2012] 521

s.199…………………………. Pesticcio v Huet [2003] 1327 (Ch); MCP Pension Trustees Ltd v AON Pension

Trustees Ltd [2010] 1331; 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

1926 s.3……………………………. Fraser v Canterbury Diocesan Board of Finance (No 2) [2007] 1735 Ch

Law of Property (Miscellaneous Provisions) Act 1989……..…..…… C v C (No 2) [2007] 753

s.1…………………………….. Harb v King Fahd bin Abdul Aziz [2006] 609; Jones v Jones [2006] 1847; English

v Keats [2018] 91

s.2……………………………. Hooper v Gorvin [2001] 575; Jennings v Rice [2001] 871 (HC); Jennings v Rice

63


[2002] 367 CA; Healey v Brown [2002] 849; Jiggins v Brisley [2003] 1141;

Allardyce v Roebuck [2004] 779; Kinane v Mackie-Conteh [2005] 345; Cobbe v

Yeomans Row Management Ltd [2005] 625 Ch; 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] 339 Ch; Thorner v Major [2008]

1289 CA; Yeoman’s Row Management Ltd v Cobbe [2008] 1461 HL; 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 HL; Shovelar v Lane [2011] 1411; Lane

v Cullens Solicitors [2011] 1807; Brown v Stephenson [2013] 1675; Marley v

Rawlings [2014] 299 SC; Agarwala v Agarwala [2014] 373; Herbert v Doyle

[2015] 1573 CA; Ely v Robson [2016] 1383; Matchmove v Dowding [2017] 267;

Legg v Burton [2017] 1017

Law Reform (Miscellaneous Provision) Act:

1934………………………………………………………….… Bluck v Information Commissioner [2008] 1

s.1……………………………. Daniels Thompson [2004] 513 CA; Re K [2007] 1007; Hughes v Lloyd [2008]

473; Rind v Theodore Goddard [2008] 699; Roberts v Fresco [2018] 309

s.3…………………………… Pope v HMRCC [2013] 287

1949

s.7………………………….. Re the Baronetcy of Pringle of Stichill [2016] 1117 Law Reform (Miscellaneous Provisions) Act (Northern Ireland) 1937

s.17…………………….…….. Pope v HMRCC [2013] 287

Law Reform (Miscellaneous Provisions) (Scotland) Act 1990………. Marley v Rawlings [2014] 299 SC

s.9……………………………. Shergill v Khaira [2014] 1729

s.70…………………………… Re the Baronetcy of Pringle of Stichill [2016] 1117

s.71…………………………… McDowall v IRC [2004] 221

Law Reform (Parent and Child) (Scotland) Act 1986


Leasehold Reform Act 1967…………………………………………… Re H Trust, SW v X Trust Company Ltd [2008] 1025

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

64


Legal Aid Act:

1949

s.1…………………………… Re Nobbs, Midland Bank Trust Co Ltd v Nobbs [2008] 905

1974

s.7…………………………… Re Nobbs, Midland Bank Trust Co Ltd v Nobbs [2008] 905

1988

s.31…………………………… Hughes v Richards [2011] 997

Legal Services Act 2007

Sch 14………………………… The Law Society v Elsdon [2015] 1601

Legitimacy Act:

1959………………………………………………………...…… Green v Montagu [2011] 1341

1976……………………………………………………….……. Green v Montagu [2011] 1341

Legitimacy Declaration Act 1858


Limitation Act:

1623……………………..………………………………………. Tritton Development Fund Ltd v Fortis Bank (Cayman) Ltd [2007] 1483; Creggy v

Barnett [2018] 35

1939……………………………………………..………………. Cattley v Pollard [2007] 245; Ultraframe (UK) Ltd v Fielding [2007] 835

s.1……………………………. Creggy v Barnett [2018] 35

s.2……………………………. Hannigan v Hannigan [2006] 597; High Commissioner for Pakistan v Nizam of

Hyderabad [2016] 1763

s.3……………………………. Gwembe Valley Development Co Ltd v Kashy [2004] 97

s.7……………………………. King v Gershon Robertson [2015] 849

s.19…………………………… Nolan v Nolan [2004] 1261; Davies v Sharples [2006] 839; Green v Gaul [2006]

1391 CA; Statek Corporation v Alford [2008] 1089; 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;

Williams v Central Bank of Nigeria [2014] 873; High Commissioner for Pakistan

v Nizam of Hyderabad [2016] 1763; Creggy v Barnett [2018] 35

s.20……………….………….. Nolan v Nolan [2004] 1261; Re Loftus, Green v Gaul [2005] 1327 Ch; Davies v

Sharples [2006] 839; Green v Gaul [2006] 1391 CA;

s.23…………………………… Creggy v Barnett [2018] 35; Creggy v Barnett [2018] 35

s.31…………………………… Williams v Central Bank of Nigeria [2014] 873; Creggy v Barnett [2018] 35

1975

s.2D…………………………... Adams v Schofield [2004] 1049

65


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; National Westminster Bank plc v Lucas [2015] 635

s.3…………………..……….. Gwembe Valley Development Co Ltd v Kashy [2004] 97; Nolan v Nolan [2004]

1261

s.5……………………………. Gwembe Valley Development Co Ltd v Kashy [2004] 97; Davies v Sharples [2006]

839; Jessup v Wetherell [2007] 515; Re K [2007] 1007; Hopper v Hopper [2009]

805; High Commissioner for Pakistan v Nizam of Hyderabad [2016] 1763

s.6……………………………. Re K [2007] 1007

s.11…………………………… National Westminster Bank plc v Lucas [2015] 635

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; Trilogy Management Ltd v Harcus Sinclair

[2017] 707

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; Nolan v Nolan [2004] 1261; Patel v Shah

[2005] 359; Re Loftus, Green v Gaul [2005] 1327 Ch; Davies v Sharples [2006]

839; 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; Page v Hewetts Solicitors [2014] 479; Williams v Central Bank of

Nigeria [2014] 873; Sheffield v Sheffield [2014 1039; High Commissioner for

Pakistan v Nizam of Hyderabad [2016] 1763; O’Keefe v Caner [2017] 609;

HMRC v Parry [2018] 1267; Creggy v Barnett [2018] 35

s.22…………………………… Nolan v Nolan [2004] 1261; Davies v Sharples [2006] 839; Green v Gaul [2006]

66


1391 CA;

s.23………………………….. JJ Harrison (Properties) Ltd v Harrison [2001] 1327; Gwembe Valley

Development Co Ltd v Kashy [2004] 97; Hopper v Hopper [2009] 805; Page v

Hewetts Solicitors [2012] 1427; Williams v Central Bank of Nigeria [2014] 873;

HMRC v Parry [2018] 1267

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; Barnett v Creggy [2016] 17; Creggy v

Barnett [2018] 35

s.32…………………………… Re Loftus, Green v Gaul [2005] 1327 Ch; Cattley v Pollard [2007] 245; Fea v

Roberts [2006] 255; Jessup v Wetherell [2007] 515; Hopper v Hopper [2009] 805;

Page v Hewetts Solicitors [2012] 1427; Williams v Central Bank of Nigeria [2014]

873; Sheffield v Sheffield [2014 1039; Trilogy Management Ltd v Harcus Sinclair

[2017] 707

s.33…………………………… Piggott v Aulton [2003] 445; National Westminster Bank plc v Lucas [2015] 635

s.35…………………………… Roberts v Gill [2008] 1429; Roberts v Gill [2010] 1223 (SC); Millburn-Snell v

Evans [2011] 1213; High Commissioner for Pakistan v Nizam of Hyderabad

[2016] 1763; Trilogy Management Ltd v Harcus Sinclair [2017] 707

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…………………………… Gwembe Valley Development Co Ltd v Kashy [2004] 97; Green v Gaul [2006]

1391 CA; Cattley v Pollard [2007] 245; Nolan v Nolan [2004] 1261; Bagus

Investments Ltd v Kastening [2012] 1675; Williams v Central Bank of Nigeria

[2014] 873

s.50…………………………… Re Loftus, Green v Gaul [2005] 1327 Ch;

Schedule 1…………………… Nolan v Nolan [2004] 1261; Re Loftus, Green v Gaul [2005] 1327 Ch

Schedule 2…………………… High Commissioner for Pakistan v Nizam of Hyderabad [2016] 1763

Limited Liability Partnership Act 2000

s.1…………………………….. Re Rogers [2006] 691

Limited Partnership Act 1907………………………………………… Re Balfour (dec'd) Brander v HMRCC [2009] 1117

Local Authority Social Services Act 1970

s.7…………………………….. R(on the application of ZYN) v Walsall MBC [2014] 1649; Aster Healthcare Ltd v

Estate of Mohammed Safi [2016] 395

Local Government Act

67


1933

s.157………………………….. Bath & NE Somerset Council v A-G [2002] 1257

s.228…………………………. Westminster City Council v Porter [2003] 135;

1972

s.11………………………….. 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.161…………………………. Westminster City Council v Porter [2003] 135

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

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 A-G [2002] 1257

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.108…………………………. Re MB [2006] 299

s.120…………………………. Re Treadwell [2013] 1445

s.123…………………………. Re Treadwell [2013] 1445

1891

s.27…………………………… Re MB [2006] 299

1921

s.1……………………………. Re MB [2006] 299

M

Marine Insurance Act 1906

s.18…………………………… Smith v HMRCC [2007] 1281

Marriage (Same Sex Couples) Act 2013

68


s.11…………………………… Pemberton v Pemberton [2016] 1817

Married Women’s Property Act:

1870……………………………………………..……………… Jones v Garnett (HMIT) [2007] 1229 HL; Smith v Smith [2010] 519

1882……………………………………………..……………… Jones v Garnett (HMIT) [2007] 1229 HL; Tasaruff Mevduati Sigorta Fonu v

Merill Lynch Bank and Trust Co Cayman [2011] 1083

s.11…………………………… Henderson v Wilcox [2016] 475; Adepoju v Akinola [2017] 187

s. 17………………………….. Stack v Dowden [2007] 1053 HL; Soulsbury v Soulsbury [2007] 1841; Wilcox v

Tait [2007] 1109; Quigley v Masterson [2012] 521

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

1859

s.5……………………………. Harb v King Fahd bin Abdul Aziz [2006] 609; BJ v MJ [2012] 395; HN v AN

[2016] 825

1884

s.3……………………………. Prest v Petrodel Resources Ltd [2013] 1249

1950

s.18…………………………… Tuczka v HMRCC [2011] 1099


1965



s.32…………………………… AC v DC [2013] 745

1973……………………..………………………………………. P v E [2007] 691; Stack v Dowden [2007] 1053 HL; Gibson v HMRC Prosecution

Office [2008] 1605; Mubarak v Mubarik [2009] 1543

s.1……………………………. Gully v Dix [2004] 331; Charman v Charman [2006] 1349 HC; Smith v Smith

[2010] 519; Kaur v Dwaliwal [2014] 1381

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

69


s.21…………………………… Haines v Hill [2008] 447

s.22…………………………… Harb v King Fahd bin Abdul Aziz [2006] 609; Haines v Hill [2008] 447; Randall v

Randall [2015] 99

s.23………………………….. Harb v King Fahd bin Abdul Aziz [2006] 609; Charman v Charman [2006] 1349

HC; Charman v Charman [2007] 1151 CA; Soulsbury v Soulsbury [2007] 1841;

Haines v Hill [2008] 447; Smith v Smith [2010] 519; Prest v Petrodel Resources

Ltd [2013] 1249; Randall v Randall [2015] 99; AAZ v BBZ [2017] 765

s.24…………………………… Compass Trustees v McBarnett [2003] 461; Charalambous v Charalambous

[2004] 1061 CA; Harb v King Fahd bin Abdul Aziz [2006] 609; Avis v Turner

[2007] 1521; Re B Trust [2007] 1361; Soulsbury v Soulsbury [2007] 1841;

Charman v Charman [2007] 1151 CA; Haines v Hill [2008] 447; Negus v

Bahouse [2008] 97; Smith v Smith [2010] 519; BJ v MJ [2012] 395; Quigley v

Masterson [2012] 521; WF v HF [2012] 1079; 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;

AB v CB [2015] 1; Quan v Bray[2015] 885; P v P [2015] 1039; HN v AN [2016]

825; AAZ v BBZ [2017] 765

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] 1; Fielden v

Cunliffe [2006] 29; Minwalla v Minwalla [2006] 311; Harb v King Fahd bin

Abdul Aziz [2006] 609; Charman v Charman [2006] 1349 HC; Charman v

Charman [2007] 1151 CA; Soulsbury v Soulsbury [2007] 1841; Haines v Hill

[2008] 447; Re Waite, Barron 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; P v P [2015] 1039; Quan v Bray[2015] 885; WA v Executors

of HA [2015] 1471; Randall v Randall [2016] 1277; AAZ v BBZ [2017] 765; Miles

v Miles [2018] 1347

s.26…………………………… Haines v Hill [2008] 447

s.27…………………………… Harb v King Fahd bin Abdul Aziz [2006] 609; Harb v Abdul Aziz [2016] 287


s.31…………………………… Minwalla v Minwalla [2006] 311; Harb v King Fahd bin Abdul Aziz [2006] 609;

70


Avis v Turner [2007] 1521; 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…………………………… C v C (No 2) [2007] 753; A v A [2009] 1; Barrett v Barrett [2009] 201;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; Dellal v Dellal [2015] 1137;

AAZ v BBZ [2017] 765

s.39…………………………… Haines v Hill [2008] 447; AB v CB [2015] 1

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……………………………. Phizackerley v HMRCC [2007] 745; Avis v Turner [2007] 1521

Matrimonial Property Act 1976

s.10…………………………… Harrison v Harrison (1) [2009] 1319

Matrimonial Property and Proceedings Act 1970

s.4……………………………. Harb v King Fahd bin Abdul Aziz [2006] 609; Prest v Petrodel Resources Ltd

[2013] 1249

s.5……………………………. Charman v Charman [2006] 1; Charman v Charman [2007] 1151 CA

s.16…………………………… AC v DC [2013] 745

Medical Act 1858……………………………………………………….. Hanchett–Stamford v A.G. [2009] 101

Medical Council Act 1862………………………………………..……. Hanchett–Stamford v A.G. [2009] 101

Mental Capacity Act 2005…………………………………………….. Re Perrins (dec'd), Perrins v Holland [2009] 1387; S and S [2009] 1643; Re FH,

M v Public Guardian [2010] 51; Perrins v Holland [2010] 95; Re Key, Key v Key

[2010] 623; Re Ryan, Gerling v Gerling [2011] 1029; James v James [2018] 1313

s.1……………………………. Saulle v Nouvet [2008] 729; Scammell v Farmer [2008] 1261; Re P [2009] 661; Re

F [2009] 1309; Martin v Triggs Turner Bartons [2009] 1339; Re H, Baker v H

[2009] 1719; Re M, ITW v Z [2009] 1791; Independent News and Media v A

71


[2010] 55; 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; Re PO, JO v GO [2014] 337; Re AB [2014] 1117; Re Gladys Meek,

Jones v Parkin [2014] 1155; Lewis v Lewis [2014] 1021; Walker v Badmin [2015]

493; Lomas v AK (Gift Application) [2015] 825; Kicks v Leigh [2015] 579; The

Public Guardian v CT &EY [2015] 1441; Re H [2015] 1717; Re PAW [2015]

1785; Ross v A [2016] 495; Re D [2016] 1153; Bathurst v Chantier [2018] 1207

s.2…………………………… Saulle v Nouvet [2008] 729; Scammell v Farmer [2008] 1261; Re P [2009] 661; Re

F [2009] 1309; Martin v Triggs Turner Bartons [2009] 1339; 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; Fischer v

Diffley [2014] 757; Re MRJ, JT and KT v Suffolk CC [2014] 1243; Walker v

Badmin [2015] 493; Lomas v AK (Gift Application) [2015] 825; Kicks v Leigh

[2015] 579; Re PAW [2015] 1785; SAD v SEC [2018] 1439; ET v JP [2018] 109

s.3…………………………….. Saulle v Nouvet [2008] 729; Scammell v Farmer [2008] 1261; Re P [2009] 661;

Re F [2009] 1309; Martin v Triggs Turner Bartons [2009] 1339; 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; Fischer v Diffley

[2014] 757; Walker v Badmin [2015] 493; Kicks v Leigh [2015] 579; Re PAW

[2015] 1785; Re KJP [2016] 687

s.4……………………………. Saulle v Nouvet [2008] 729; Re P [2009] 661; Re H, Baker v H [2009] 1719; Re

LD, KD v Havering [2010] 69Re 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; 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; Re AB

[2014] 1117; Re Gladys Meek, Jones v Parkin [2014] 1155; Re OB, Public

Guardian v AW [2014] 1705; Lomas v AK (Gift Application) [2015] 825; Re H

[2015] 1717; Re PAW [2015] 1785; Ross v A [2016] 495; Re A [2016] 559; Re

Jones [2016] 661; ADS v DSM [2017] 819; Bathurst v Chantier [2018] 1207

s.5…………………….……… Re E [2011] 203; Re SH [2016] 719

s.9……………………………. Re G (TJ) [2011] 231; Public Guardian’s Severance Applications [2017] 1145

72




s.10………………….……….. Crafer v Jesshope [2012] 771; Re Boff [2013] 1349; Re Miles, Public Guardian v

Miles [2015] 287

s.11……………………….….. Re RM [2016] 1257

s.12…………………………… Re G (TJ) [2011] 231; Re Buckley [2013] 373; Re GM [2013] 835; Re DP, The

Public Guardian v JM [2014] 979; Re OL [2015] 1647; Public Guardian’s

Severance Applications [2017] 1145

s.13…………………………… Crafer v Jesshope [2012] 771; Re MRJ, JT and KT v Suffolk CC [2014] 1243; Re

Miles, Public Guardian v Miles [2015] 287; Re H [2015] 1717; Re KJP [2016]

687; Public Guardian’s Severance Applications [2017] 1145

s.15………………………….. Saulle v Nouvet [2008] 729; Re F [2009] 1309; Re M, ITW v Z [2009] 1791;

Martin v Triggs Turner Bartons [2009] 1339; XCC v AA [2012] 1645; A County

Council v MS [2014] 931

s.16…………………………… Saulle v Nouvet [2008] 729; Scammell v Farmer [2008] 1261; Re P [2009] 661; Re

F [2009] 1309; Martin v Triggs Turner Bartons [2009] 1339; Re H, Baker v H

[2009] 1719; Re LD, KD v Havering [2010] 69; Re P [2010] 1405; Re E [2011]

203; Re G (TJ) [2011] 231; SM v HM [2012] 281; XCC v AA [2012] 1645; Re GM

[2013] 835; NT v FS [2013] 867; Manchester CC v G [2014] 449; A County

Council v MS [2014] 931; Re Gladys Meek, Jones v Parkin [2014] 1155; R(on the

application of ZYN) v Walsall MBC [2014] 1649;Kicks v Leigh [2015] 579; Re H

[2015] 1717; Re PAW [2015] 1785; Re A [2016] 559; PJV v Adult Social Care

Newcastle CC [2016] 705; Watt v ABC [2017] 159; ADS v DSM [2017] 819;

Bathurst v Chantier [2018] 1207; SAD v SEC [2018] 1439; Re Various

Incapacitated Persons [2018] 1511

s.17…………………………… Saulle v Nouvet [2008] 729; Scammell v Farmer [2008] 1261; Re E [2011] 203;

XCC v AA [2012] 1645; Kicks v Leigh [2015] 579

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; Re

AB [2014] 1117; Re Gladys Meek, Jones v Parkin [2014] 1155; Lomas v AK (Gift

Application) [2015] 825; Kicks v Leigh [2015] 579; Ross v A [2016] 495; Re Jones

[2016] 661; PJV v Adult Social Care Newcastle CC [2016] 705; Re D [2016] 1153;

Bathurst v Chantier [2018] 1207

73


s.19…………………………… Re P [2010] 1405; Re E [2011] 203; Re GM [2013] 835; JS v KB [2014] 991; Re

Gladys Meek, Jones v Parkin [2014] 1155; R(on the application of ZYN) v

Walsall MBC [2014] 1649; Re Miles, Public Guardian v Miles [2015] 287; Re H

[2015] 1717

s.20…………………………… Re P [2009] 661; Re H, Baker v H [2009] 1719; Re E [2011] 203; SM v HM [2012]

281; NT v FS [2013] 867; Watt v ABC [2017] 159

s.21A…………………………. Manchester CC v G [2014] 449

s.22……………………….….. Re Kittle [2010] 651; Crafer v Jesshope [2012] 771; Re Harcourt [2012] 1779; Re

Buckley [2013] 373; Re DP, The Public Guardian v JM [2014]979; Re MRJ, JT

and KT v Suffolk CC [2014] 1243; Re AB (Revocation of EPA) [2014] 1303; Re

OB, Public Guardian v AW [2014] 1705; Public Guardian v SR & NC [2015]

1057; Re ARL [2015] 1489; Re OL [2015] 1647; Re AMH [2016] 571; Re SH

[2016] 719; Re RM [2016] 1257; SAD v SEC [2018] 1439

s.23……………….………….. Re Kittle [2010] 651; Re Harcourt [2012] 1779; Re Buckley [2013] 373; Re GM

[2013] 835; Re MRJ, JT and KT v Suffolk CC [2014] 1243; Re OB, Public

Guardian v AW [2014] 1705; Re Miles, Public Guardian v Miles [2015] 287; Re

XZ [2015] 1657; Re AMH [2016] 571; Public Guardian’s Severance Applications

[2017] 1145

s.24…………………………… The X Primary Care Trust v XB [2012] 1621



s.27…………………………… XCC v AA [2012] 1645; Re XZ [2015] 1657

s.41…………………………… Re H, Baker v H [2009] 1719

s.42…………………………… Saulle v Nouvet [2008] 729; Re P [2009] 661; Re F [2009] 1309; Martin v Triggs

Turner Bartons [2009] 1339; Re E [2011] 203; Re Harcourt [2012] 1779; Re

Buckley [2013] 373; Kicks v Leigh [2015] 579; Re OL [2015] 1647

s.43…………………………… Saulle v Nouvet [2008] 729

s.44…………………………… Saulle v Nouvet [2008] 729

s.45…………………………… Saulle v Nouvet [2008] 729; R(on the application of ZYN) v Walsall MBC [2014]

1649

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; Manchester CC v G [2014] 449; The Public Guardian v

CT & EY [2015] 1441

74


s.49…………………………… Re F [2009] 1309; Martin v Triggs Turner Bartons [2009] 1339; Re H, Baker v H

[2009] 1719; Re S, D v R [2011] 449; Re GM [2013] 835; Re H [2015] 1717

s.50…………………………… Independent News and Media v A [2010] 55


s.55…………………………… Re Reeves [2010] 509; Re HC, SC v London Borough of Hackney [2010] 1833;

XCC v AA [2012] 1645; Re MA [2013] 271; JS v KB [2014] 991; The Public

Guardian v CT & EY [2015] 1441

s.56…………………………… Re Reeves [2010] 509; Re HC, SC v London Borough of Hackney [2010] 1833; Re

MA [2013] 271; The Public Guardian v CT & EY [2015] 1441

s.57…………………………… Re Harcourt [2012] 1779; R(on the application of ZYN) v Walsall MBC [2014]

1649

s.58…………………………… SM v HM [2012] 281; Re Harcourt [2012] 1779; Re DP, The Public Guardian v

JM [2014] 979; Re MRJ, JT and KT v Suffolk CC [2014] 1243; R(on the

application of ZYN) v Walsall MBC [2014] 1649; Re H [2015] 1717

s.63…………………………… Re MN [2010] 1355; Re PO, JO v GO [2014] 337

s.64………………………….. Re Various Incapacitated Persons [2018] 1511


Sch.A1………………………... Manchester CC v G [2014] 449

Sch.1…………………………. Re Kittle [2010] 651; Re Buckley [2013] 373; Re Boff [2013] 1349; Re Miles,

Public Guardian v Miles [2015] 287; Re XZ [2015] 1657

Sch.2………………………….. Re P [2009] 661; NT v FS [2013] 867; Re Treadwell [2013] 1445; PJV v Adult

Social Care Newcastle CC [2016] 705; Hives v Machin [2017] 983

Sch.3…………………………. Re MN [2010] 1355; Re PO, JO v GO [2014] 337

Sch.4…………………………. Re J [2009] 435; Re Kittle [2010] 651; Re GM [2013] 835; Rawstron v Freud

[2014] 1453; Re SF, Public Guardian v MF [2016] 355; Ross v A [2016] 495; Re

KJP [2016] 687

Sch. 5………………………… Re G (TJ) [2011] 231; R(on the application of ZYN) v Walsall MBC [2014]

1649

Sch.6…………………………. Independent News and Media v A [2010] 55

Mental Health Act;

1959………………………………….………………………….. Re M, ITW v Z [2009] 1791; Independent News and Media v A [2010] 55

s.60……………………………. Re Murphy, Dalton v Latham [2003] 687

s.100…………………………. Re MB [2006] 299

s.101…………………………. Re D [2012] 1701; ET v JP [2018] 109

75


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

s.111…………………………. Re MB [2006] 299

s.149…………………………. Re MB [2006] 299

Sch 8…………………………. Re MB [2006] 299

1983…………………………….……………………………….. Re M, ITW v Z [2009] 1791; Pitt v Holt; Futter v Futter [2011] 623;

s.1……………………………. Tait v Wedgwood [2003] 121

s.2……………………………. Re SF, Public Guardian v MF [2016] 355; Richards v Worcestershire CC [2017]

117

s.3……………………………. Re SF, Public Guardian v MF [2016] 355; Richards v Worcestershire CC [2017]

117

s.17A………………………… A County Council v MS [2014] 931

s.25A…………………………. Richards v Worcestershire CC [2017] 117

s.25B…………………………. Richards v Worcestershire CC [2017] 117

s.25D…………………………. Richards v Worcestershire CC [2017] 117

s.37…………………………… Chadwick v Collinson [2015] 25; Henderson v Wilcox [2016] 475

s.41…………………………… Chadwick v Collinson [2015] 25

Part VII (generally)………….. Saulle v Nouvet [2008] 729

s.93…………………………… Bunting v W [2005] 955; Jemma Trust Company Ltd v Kippax Beaumont Lewis

[2005] 683; Re MB [2006] 299; R(on the application of ZYN) v Walsall MBC

[2014] 1649

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; Jemma Trust Company Ltd v Kippax

Beaumont Lewis [2005] 683; Re G (ET) and G (TJ) [2008] 599; Griffiths v Cork

[2009] 955; Pitt v Holt [2010] 269; Re D [2012] 1701; ET v JP [2018] 109

s.95…………………………… Bouette v Rose [2000] 403; Pesticcio v Huet [2003] 1327 Ch; Jemma Trust Co Ltd

v Kippax Beaumont Lewis [2004] 535; Re D [2004] 643; Jemma Trust Company

Ltd v Kippax Beaumont Lewis [2005] 683; Re G (ET) and G (TJ) [2008] 599; Re

P [2009] 661; Pitt v Holt [2010] 269; Re G (TJ) [2011] 231; Re D [2012] 1701;

R(on the application of ZYN) v Walsall MBC [2014] 1649

s.96…………………………… Bouette v Rose [2000] 403; Pesticcio v Huet [2003] 1327 Ch; Jemma Trust Co Ltd

v Kippax Beaumont Lewis [2004] 535; Re D [2004] 643; Jemma Trust Company

Ltd v Kippax Beaumont Lewis [2005] 683; Bunting v W [2005] 955; Re G (ET)

76


and G (TJ) [2008] 599; Re G (TJ) [2011] 231; Re D [2012] 1701; R(on the

application of ZYN) v Walsall MBC [2014] 1649

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;

R(on the application of ZYN) v Walsall MBC [2014] 1649

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

s.104…………………………. Re MB [2006] 299

s.105…………………………. Re MB [2006] 299

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

s.117…………………………. A County Council v MS [2014] 931; Re SF, Public Guardian v MF [2016] 355;

Poole v Everall [2016] 1621; Richards v Worcestershire CC [2017] 117

s.124…………………………. Richards v Worcestershire CC [2017] 117

s.129…………………………. The Public Guardian v CT & EY [2015] 1441

s.139…………………………. Bunting v W [2005] 955; Park v Cho [2017] 279

s.145…………………………. Bailey v Warren [2006] 753

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 A-G [2002] 1257

s.13………………………….. Helena Partnership v HMRC [2012] 1519

Municipal Corporations Act 1835

s.92………………………….. Westminster City Council v Porter [2003] 135;

Museums and Galleries Act 1992


N

National Assistance Act 1948

s.21…………………………… Re Reeves [2010] 509; R (application of Walford) v Worcestershire CC [2014]

705; R(on the application of ZYN) v Walsall MBC [2014] 1649; Aster Healthcare

Ltd v Estate of Mohammed Safi [2016] 395

s.22…………………………… R (application of Walford) v Worcestershire CC [2014] 705; Aster Healthcare Ltd

v Estate of Mohammed Safi [2016] 395

77


s.26…………………………… Aster Healthcare Ltd v Estate of Mohammed Safi [2016] 395

s.29…………………………… R(on the application of ZYN) v Walsall MBC [2014] 1649; R(on the application of

ZYN) v Walsall MBC [2014] 1649

s.45…………………….…….. R (application of Walford) v Worcestershire CC [2014] 705

National Health Service Act:

1977

s.54…………………………… Rodway v Landy [2001] 755

schedule 10…………………... Rodway v Landy [2001] 755

2006………………………………………….………………….. Re Odstock Private Care Ltd [2008] 675

National Health Service and Community Care Act 1990 s.46…………………………… Aster Healthcare Ltd v Estate of Mohammed Safi [2016] 395

s.47…………………………… Re E [2011] 203; R(on the application of ZYN) v Walsall MBC [2014] 1649; Aster

Healthcare Ltd v Estate of Mohammed Safi [2016] 395

Nullity Act 1971………………………………………………………… XCC v AA [2012] 1645

Nurses Act 1957


O

Open Spaces Act 1906

s.7……………………………. Bath & N E Somerset Council v A-G [2002] 1257

s.9……………………………. Bath & N E Somerset Council v A-G [2002] 1257

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

78


s.5……………………………. Dadourian Group Int Inc v Simms [2006] 239

s.10…………………………… Dubai Aluminium v Salaam [2003] 163; Dadourian Group Int Inc v Simms [2006]

239

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; Ham v Ham [2014] 255

s.42…………………………… John Taylors v Masons [2005] 1519; Hopper v Hopper [2009] 805

s.43…………………………… Beckman v IRC [2003] 773

s.44…………………………… Ham v Ham [2014] 255; Butler v Butler [2016] 1519

Sch 4…………………………. Harrison v Gibson [2006] 289

Pensions Act:

1995

s.7……………………………. 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



2004………………..…………………………………………… PNPF Trust Company Ltd v Taylor [2009] 1215







Pension Schemes Act 1993


s.72(1)……………………….. AMP (UK) plc v Barker [2001] 1237

79


s.74(1)………………………... AMP (UK) plc v Barker [2001] 1237


s.146………………………….. Re Woodland-Ferrari [2002] 1539

Perjury Act 1911

s.2…………………………….. Harb v Abdul Aziz [2016] 287

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] 1043

s.6……………………………. Cawdron v Merchant Taylors’ 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

2009

s.5……………………………. Allfrey v Allfrey [2015] 1117; A v B [2016] 747

Physical Training and Recreation Act 1937

s.4…………………………….. Bath & N E Somerset Council v A-G [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

Political Parties Elections and Referendums Act 2000

s.50…………………………… White v Matthys [2014] 725

s.54…………………………… White v Matthys [2014] 725

s.56…………………………… White v Matthys [2014] 725

s.58…………………………… White v Matthys [2014] 725

s.61…………………………… White v Matthys [2014] 725

s.160…………………………. White v Matthys [2014] 725

Powers of Attorney Act 1971

s.4……………………………. Schindler v Brie [2003] 1361; Angove’s Pty Ltd v Bailey [2016] 1309

Powers of Criminal Courts (Sentencing) Act 2000

s.130…………………………. Sinclair Investments v Versailles Trade Finance [2011] 839; Sinclair Investments

v Versailles Trade Finance [2011] 1043

Prescription Act 1617…………………………………………………. Re the Baronetcy of Pringle of Stichill [2016] 1117

80


Prescription and Limitation (Scotland) Act 1973



s.3…………………………….. Re the Baronetcy of Pringle of Stichill [2016] 1117


s.5………………………….… Executors of MacArthur v HMRCC [2008] 1185

s.6………………………….… Re the Baronetcy of Pringle of Stichill [2016] 1117




Sch 1 para 1………………….. Executors of MacArthur v HMRCC [2008] 1185

Sch 2 para 2………………….. Executors of MacArthur v HMRCC [2008] 1185

Sch 3………………………… Re the Baronetcy of Pringle of Stichill [2016] 1117

Presumption of Death Act 2013

s.1……………………………. Greathead v Greathead [2017] 939



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

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…………………………. SOCA v Szepietowski [2009] 1239

s.266…………………………. SOCA v Szepietowski [2009] 1239; SOCA v Lundon [2010] 875; Szepietowski v

SOCA [2011] 1435

s.266A………………………... SOCA 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

81


s.314…………………………. SOCA v Lundon [2010] 875

s.316…………………………. SOCA v Lundon [2010] 875

s.327…………………………. P v P [2003] 1449; Bowman v Fels [2005] 481 CA; Law Society v Isaac & Isaac

Holdings Ltd [2011] 425

s.328………………………….. P v P [2003] 1449; 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; 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; Bowman v Fels [2005] 481 CA

s.335…………………………. P v P [2003] 1449; Bowman v Fels [2005] 481 CA

s.337………………………….. Bowman v Fels [2005] 481 CA

s.338………………………….. P v P [2003] 1449; Bowman v Fels [2005] 481 CA

s.339…………………………. P v P [2003] 1449

s.340…………………………. P v P [2003] 1449; Bowman v Fels [2005] 481 CA; R v IK [2007] 817; Purrunsing

v A’Court [2016] 1027

s.342………………………….. P v P [2003] 1449; 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

Protection from Harassment Act 1977……………………………….. Poole v Everall [2016] 1621

Public Health Act:

1875

s.164………………………… Bath & NE Somerset Council v A-G [2002] 1257

s.247…………………………. Westminster City Council v Porter [2003] 135;

1936

s.4……………………………. Bath & NE Somerset Council v A-G [2002] 1257

s.87…………………………… Bath & NE Somerset Council v A-G [2002] 1257

Public Health Amendment Act 1890 s.45…………………………… Bath & NE Somerset Council v A-G [2002] 1257

Public Libraries and Museums Act 1964…………………………….. Re Trafford Community Leisure Trust [2006] 543

Public Trustee Act 1906……………………………………………….. Jasmine Trustees v Wells & Hind [2007] 489

82


s.4…………………………….. McLaughlin v HMRCC [2012] 855

R

Race Relations Act 1976

s.34…………………………… Re Harding, Gibbs v Harding [2007] 479

Rating and Valuation (Miscellaneous Provisions) Act 1955

s.8………………………….. Re Church of Scientology (E&W) [2005] 1151

Real Property Amendment Act 1845

s.5…………………………….. Re Barlow, Dalton v Ellis [2008] 1333

Real Property Limitation Act:

1833 (No 1) s.14…………………………… Creggy v Barnett [2018] 35

s.34…………………………… King v Gershon Robertson [2015] 849;

1844

s.40…………………………… Green v Gaul [2006] 1391 CA

1860


1874

s.8……………………………. Davies v Sharples [2006] 839; Green v Gaul [2006] 1391 CA

s.9……………………………. Green v Gaul [2006] 1391 CA


Recognition of Trusts Act 1987……………………………………….. Charalambous v Charalambous [2004] 1061 CA; Re CIS/213/2004, CIS/214/2004

[2008] 189; Martin v Secretary of State for Work and Pensions [2010] 671;

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; Akers v Samba Financial Group [2015] 931; C v

C [2016] 223; Akers v Samba [2017] 373

Schedule……………………... Spread Trustee Co Ltd v Hutcheson [2012] 317

Art 1…………………. C v C [2016] 223

Art 6…………………. C v C [2016] 223

Art 4………………… Akers v Samba [2017] 373

Art 7………………… C v C [2016] 223

Art 15………………... C v C [2016] 223; Akers v Samba [2017] 373

83


Art 16………………... C v C [2016] 223

Recreational Charities Act 1958………………………………………. Simpson v HMRCC [2009] 499; Helena Partnership v HMRC [2012] 1519

s.1……………………………. Bath & NE Somerset Council v A-G [2002] 1257; Cuppage v Lawson [2011] 975;

The Independent Schools Council v Charity Comm. [2012] 41

Reduction Act Act 1617…………………………………………..……. Re the Baronetcy of Pringle of Stichill [2016] 1117

Regency Act 1937

s.2…………………………….. Re XZ [2015] 1657;

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

Rent and Mortgage Interest Restriction Act 1920………………….... R(on the application of ZYN) v Walsall MBC [2014] 1649

Representation of the People Act:

1983

s.159…………………………. Ali v Bashir [2016] 187

s.164………………………… Ali v Bashir [2016] 187

1985

s.1……………………………. White v Matthys [2014] 725

Requirement of Writing (Scotland) Act 1995………………..………. Executor of Lau (Dec'd) v HMRCC [2009] 627

s.11…………………………… Stack v Dowden [2007] 1053 (HL)

Revenue Act 1884

s.11…………………………… Shenken v Phoenix Life Ltd [2015] 1833

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


s.4…………………………… Fraser v Canterbury Diocesan Board of Finance (No 2).[2005] 1499 HL

s.5…………………………….. Fraser v Canterbury Diocesan Board of Finance (No 2) [2005] 1499 HL


S

84


School Inspectors Act 1996

s.23…………………………… St Mary & St Michael Parish Advisory Co Ltd v Westminster Roman Catholic

Diocese Trustee [2006] 881

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


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


s.14………………………..…. Fraser v Canterbury Diocesan Board of Finance [2003] 1125 Ch; Fraser v

Canterbury Diocesan Board of Finance (No 2) [2007] 1735 C); Fraser v


1844………………………………..…………………………… Bath & Wells v Jenkinson [2001] 353; Fraser v Canterbury Diocesan Board of

Finance (No 2) [2005] 1499 HL

1851

s.1…………………………….. Fraser v Canterbury Diocesan Board of Finance [2003] 1125 Ch

1852………………………………………………..…………… Fraser v Canterbury Diocesan Board of Finance (No 2) [2005] 1499 HL


Senior Courts Act 1981 (previously Supreme Court Act 1981)

s.9……………………………. Re MB [2006] 299; Bainbridge v Bainbridge [2016] 943; Anderson v Spencer

[2018] 1

s.19…………….…………….. JSC Mezhduarodniy Promyshlenniy Bank v Pugachev [2015] 991; Anderson v

Spencer [2018] 1

s.31…………………………… Brown v HM Queen Mother’s Executors [2007] 1129 Ch; The Independent

Schools Council v Charity Comm. [2012] 41; Randall v Randall [2015] 99

85


s.33………………………….. Dellal v Dellal [2015] 1137

s.35A………………………… Westminster City Council v Porter [2003] 135; 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;

JSC Mezhduarodniy Promyshlenniy Bank v Pugachev [2015] 991; Haastrup v

Okorie [2016] 803

s.49…………………………… Westminster City Council v Porter [2003] 135;

s.50…………………………… Herbert v Doyle [2009] 589; EG v RS [2010] 1757

s.51…………………………… Donsland Ltd v van Hoogstraten [2002] 497; Sherman v Perkins [2002] 603;

Chessels v British Telecom [2002] 719; Fitzhugh Gates v Sherman [2003] 973;

Newall v Lewis [2008] 1649; Smith v Springford [2009] 705; Sharma v Hunters

[2012] 259; Jones v Longley [2016] 317; Blades v Isaac [2016] 589; Slattery v

Jagger [2017] 321

s.84…………………………… Masterman-Lister v Bruton & Co [2003] 259

s.114…………………………. Re Steel (dec'd), Angus v Emmott [2010] 531

s.116…………………………. Re Rogers [2006] 691; 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; Anstey v

Mundle [2016] 931; Adepoju v Akinola [2017] 187; Re JS (Disposal of Body)

[2017] 227; Vucicevic v Aleksic [2018] 1545

s.117…………………………. Court v Despallieres [2010] 437; Re Schmidt [2004] 887; Tadros v Barratt [2014]

1753

s.121…………………………. Vacciana v Herod [2006] 367; Re Seagrave, O’Brien v Seagrave [2007]1037;

Randall v Randall [2015] 99; Randall v Randall [2016] 1277

s.124…………………………. Brown v HM Queen Mother’s Executors [2007] 1129 Ch; Randall v Randall

[2015] 99

s.125…………………………. Brown v HM Queen Mother’s Executors [2007] 1129 Ch; Randall v Randall

[2015] 99

s.127…………………………. Brown v HM Queen Mother’s Executors [2007] 1129 Ch

s.166…………………………. Chappell v Somers & Blake [2003] 1085

Serious Organised Crime and Police Act 2005

s.109……………….…………. SOCA v Szepietowski [2009] 1239

Service of Heirs (Scotland) Act 1847…………………………………. Re the Baronetcy of Pringle of Stichill [2016] 1117

86


Settled Land Act:

1882

s.2…………………………….. Davies v HMRCC [2009] 1151; Jones v Garnett (HMIT) [2007] 1229 HL

1925…………………………………………………. Pemberton v Pemberton [2016] 1817

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

Sexual Offences (Amendment) Act 1992……………………………… National Westminster Bank plc v Lucas [2014] 637

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; 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



1932

s.66…………………………… Bentine v Bentine [2014] 197

1843

s.37…………………………… Bentine v Bentine [2014] 197

1957……………..……………………………………………… Bentine v Bentine [2014] 197

1974

s.23…………………………… Zurich Professional Ltd v Brown [2011] 531; Catling v Catling [2014] 955

s.28…………………………… Jerome v Kelly [2002]1041

s.31…………………………… The Law Society v Elsdon [2015] 1601

s.32…………………………… AIB Group v Mark Redler & Co [2015] 187; The Law Society v Elsdon [2015]

1601

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; Bentine v Bentine [2014] 197; Garcha v

87


Charity Commission [2015] 453

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

Sch 1………………………….. The Law Society v Elsdon [2015] 1601

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 1601 (43 Eliz 1, c. 4 -see Charitable Uses Act 1601)

Statute of Elizabeth 1601 (43 Eliz 1, c. 8)…………………………….. Haastrup v Okorie [2016] 803

Statute of Frauds Act 1677…………………………………………….. Healey v Brown [2002] 849; Barrett v Bem [2012] 567; CA; Vallee v Birchwood

[2013] 1095; King v The Chiltern Dog Rescue [2015] 1225

s.4……………………………. Kinane v Mackie-Conteh [2005] 345

s.6……………………………. Race v Race [2002] 1193

s.9………………………….… Kinane v Mackie-Conteh [2005] 345

Statute of Frauds Amendment Act 1828


Statute de Prerogativa Regis 1324……………………………………. Re D [2004] 643

Statute of Uses 1535…………………………………………………… Pecore v Pecore [2007] 1591; Bluck v Information Commissioner [2008] 1; Re

Dion Investments Pty Ltd [2014] 1333

Stock Transfer Act 1963

s.1……………………………. Pennington v Waine [2002] 387

Succession (Scotland) Act 1964……………………………………….. Re the Baronetcy of Pringle of Stichill [2016] 1117


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

Supply of Goods and Services Act 1982

s.1……………………………. Worthing v Lloyds Bank plc [2016] 137

s.13……………………….….. Worthing v Lloyds Bank plc [2016] 137

Supreme Court Act 1981 - see Senior Courts Act 1981

Supreme Court of Judicature Act:

1873

88


s.17…………………………… Re MB [2006] 299

s.18…………………………… Re MB [2006] 299


1249 PC

1875

s.7……………………………. Re MB [2006] 299

Supreme Court of Judicature (Consolidation) Act 1925

s.26…………………………… Re MB [2006] 299

s.124………………………….. Re MB [2006] 299

s.162…………………………. Re Goodman (deceased) [2013] 1181

s.190…………………………. Harb v King Fahd bin Abdul Aziz [2006] 609

s.191…………………………. Prest v Petrodel Resources Ltd [2013] 1249

T

Taxation of Chargeable Gains Act 1992……………………………… Fryer v HMRCC [2010] 815

s.1……………………………. Jasmine Trustees v Wells & Hind [2007] 489; HMRC v Lord Howard of

Henderskelfe dec’d [2014] 791

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.12…………………………… Hamilton v Hamilton [2016] 1699

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; HMRC v Lord Howard of

Henderskelfe dec’d [2014] 791

s.24…………………………… Drown (exor of Leadley) v HMRC [2015] 775

s.26…………………………… Trennery v West [2005] 205

s.28…………………………… Jerome v Kelly [2004] 681 HL; Hicks v Davies (HMIT) [2005] 329; Carrasco v

HMRC [2017] 1

89


s.34…………………………… Marks v Sherred (HMIT) [2004] 1251

s.35…………………………… Erdal v HMRCC [2011] 1761





s.48…………………………… McLaughlin v HMRCC [2012] 855

s.52…………………………… Oates v HMRC [2015] 89

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; Wagstaff v HMRC [2014] 547; Bowring v

HMRC [2016] 79

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; Drown (exor of Leadley) v HMRC

[2015] 775; Vaughan-Jones v Vaughan-Jones [2015] 1287

s.65…………………………… Jasmine Trustees v Wells & Hind [2007] 489

s.68…………………………… Coombes v HMRCC [2008] 439; McLaughlin v HMRCC [2012] 855; Wagstaff v

HMRC [2014] 547

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; Crociani v Crociani [2015] 975; Panayi A & M sett. Trustees v

HMRC [2018] 1497


s.71…………………………… Sieff v Fox [2005] 891; Jemma Trust Company Ltd v Kippax Beaumont Lewis

[2005] 683; McLaughlin v HMRCC [2012] 855

s.72…………………………… Bowring v HMRC [2016] 79

s.73…………………………… Jemma Trust Co Ltd v Kippax Beaumont Lewis [2004] 535

s.77…………………………… Tee v HMIT [2002] 1231; West v Trennery [2003] 739; Unmarried Settlor v IRC

[2003] 915;Trennery v West [2004] 295 CA; Trennery v West [2005] 205 HL;

Hicks v Davies (HMIT) [2005] 329; Smallwood v HMRCC [2009] 669; HMRCC v

Smallwood [2010] 1771; Bowring v HMRC [2016] 79

s.78…………………………… Trennery v West [2004] 295 CA

s.79…………………………… Trennery v West [2004] 295 CA

90


s.80…………………………… Hicks v Davies (HMIT) [2005] 329; Jasmine

Trustees v Wells & Hind [2007] 489; Panayi A & M sett. Trustees v HMRC [2018]

1497


s.86…………………………… Herman v HMRCC [2007] 1201; Coombes v HMRCC [2008] 439; Re Howe

Family Number 1 Trust [2009] 419; Smallwood v HMRCC [2009] 669; Burton v

HMRCC [2009] 1499; HMRCC v Smallwood [2010] 1771; BJ v MJ [2012] 395;

Bowring v HMRC [2016] 79

s.87………………………….. Herman v HMRCC [2007] 1201; Burton v HMRCC [2009] 1499; Re Futter,

Futter v Futter [2010] 609; BJ v MJ [2012] 395; Futter v HMRC; Pitt v HMRC

[2013] 977; Bowring v HMRC [2016] 79

s.89…………………………… Re Futter, Futter v Futter [2010] 609; Bowring v HMRC [2016] 79

s.90…………………………… Herman v HMRCC [2007] 1201; Bowring v HMRC [2016] 79

s.91…………………………… Panayi A & M sett. Trustees v HMRC [2018] 1497

s.94…………………………… Bowring v HMRC [2016] 79

s.97…………………………… Herman v HMRCC [2007] 1201; Bowring v HMRC [2016] 79

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…………………………. Hicks v Davies (HMIT) [2005] 329; Executors of Dugan-Chapman v HMRCC

[2008] 1359;





s.132………………………….. Executors of Dugan-Chapman v HMRCC [2008] 1359



s.135…………………………. Executors of Dugan-Chapman v HMRCC [2008] 1359; Burton v HMRCC [2009]

1499; McLaughlin v HMRCC [2012] 855; Hanson v HMRCC [2012] 1769


s.142…………………………. Howell v Trippier [2004] 839 CA; The Red Discretionary Trustees v HMIT [2004]

91


437

s.162…………………………. Ramsay v HMRCC [2013] 307; 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; Oates v HMRC [2015] 89

s.223…………………………. Wagstaff v HMRC [2014] 547

s.225………………………….. Wagstaff v HMRC [2014] 547

s.226…………………………. Wagstaff v HMRC [2014] 547

s.253…………………………. Drown (exor of Leadley) v HMRC [2015] 775

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; HMRC v Lord Howard of Henderskelfe dec’d

[2014] 791

s.272…………………………. Marks v Sherred (HMIT) [2004] 1251; Shinebond v Carrol (HMIT) [2006] 697;

Erdal v HMRCC [2011] 1761

s.273…………………………. Marks v Sherred (HMIT) [2004] 1251; Erdal v HMRCC [2011] 1761


Company Ltd v Kippax Beaumont Lewis [2005] 683; 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; Bowring v HMRC [2016] 79

Sch 4C………………….…… Herman v HMRCC [2007] 1201; Herman v HMRCC [2007] 1201; Coombes v

HMRCC [2008] 439; Bowring v HMRC [2016] 79

Sch 4ZA………………….….. Sutton v England [2010 335; Southgate v Sutton [2011] 1235

Taxes Act 1988

s.149…………………………. Dextra Accessories v Macdonald [2003] 349 SpC

s.154………………………….. Dextra Accessories v Macdonald [2003] 349 SpC

Taxes Management Act 1970

s.1………………………….. R (on the application of Davies) v HMRCC [2010] 681; R (on the

application of Davies) v HMRC [2012] 217

92


s.2……………….…………. R (on the application of Davies) v HMRCC [2010] 681

s.3………………………….. R (on the application of Davies) v HMRCC [2010] 681

s.7………………………….. Drown (exor of Leadley v HMRC [2015] 775

s.8………………………….. Taube Trustees v HMRCC [2011] 1; Drown (exor of Leadley) v HMRC

[2015] 775; Revell v HMRC [2017] 695

s.8A…………………………. Retirement Care Group Ltd v HMRCC [2008] 913; Taube Trustees v HMRCC

[2011] 1

s.8(1D)………………………. Groves v HMRC [2016] 799

s.9…………………………… Taube Trustees v HMRCC [2011] 1; Taylor v HMRC [2014] 357; Revell v HMRC

[2017] 695

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; Gedir v

HMRC [2016] 775; Revell v HMRC [2017] 695

s.9C………………………….. Broome v HMRCC [2012] 585

s.19A………………………… Taube Trustees v HMRCC [2011] 1

s.20…………………………… Bowman v Fels [2005] 481 CA; Re A Financial Institution [2006] 277; 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; Taylor v HMRC [2014] 357

s.28B…………………………. Taylor v HMRC [2014] 357

s.28C…………………………. Revell v HMRC [2017] 695

s.28ZA……………………….. Retirement Care Group Ltd v HMRCC [2008] 913

s.29…………………………… Jones v Garnett (HMIT) [2004] 1211 SpC; Taube Trustees v HMRCC [2011] 1;

Atkins, Exors of v HMRCC [2011] 1675; Hamar v HMRCC [2012] 469; Bingham

v HMRCC [2013] 787; Taylor v HMRC [2014] 357; Usher v HMRC [2016] 731;

Gedir v HMRC [2016] 775; Revell v HMRC [2017] 695

s.30A…………………………. Taylor v HMRC [2014] 357

s.31…………………………… Taylor v HMRC [2014] 357

s.31A…………………………. Taylor v HMRC [2014] 357

s.33…………………………… AC v DC [2013] 745

s.34…………………………… Taube Trustees v HMRCC [2011] 1; Revell v HMRC [2017] 695

s.36…………………………… Coombes v HMRCC [2008] 439; Bingham v HMRCC [2013] 787

s.42…………………………… AC v DC [2013] 745

s.46…………………………… Shinebond v Carrol (HMIT) [2006] 697; Hamar v HMRCC [2012] 469

93


s.50…………………………… Stow v Stow [2008] 1103

s.54…………………………… AC v DC [2013] 745

s.56A………………………… IRC v Eversden [2002] 1013 Ch; Holland v IRC [2003] 207; The Red

Discretionary Trustees v HMIT [2004] 437; Clay’s Trustees v HMRCC [2007] 643

SC; HMRCC v Trustees of Peter Clay Discretionary Trust [2009] 247 CA;

s.59…………………………… Hamar v HMRCC [2012] 469

s.59B…………………………. Taylor v HMRC [2014] 357

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; Litman v HMRC [2015] 857

s.98A…………………………. Hok v HRCC [2011] 1583

s.100…………………………. Litman v HMRC [2015] 857

s.113…………………………. Taube Trustees v HMRCC [2011] 1; Taylor v HMRC [2014] 357

s.114…………………………. Taylor v HMRC [2014] 357

s.115………………………… Revell v HMRC [2017] 695

s.118…………………………. Taylor v HMRC [2014] 357

s.282…………………………. Erdal v HMRCC [2011] 1761

Schedule 1A…………………. AC v DC [2013] 745

Schedule 1AB……………….. AC v DC [2013] 745

Telegraph Act:

1863……………………..……………………………………… R(on the application of ZYN) v Walsall MBC [2014] 1649

1869

s.3……………………………. R(on the application of ZYN) v Walsall MBC [2014] 1649

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

Titles to Land Consolidation (Scotland) Act 1868…………………... Re the Baronetcy of Pringle of Stichill [2016] 1117

94


Town and Country Planning Act 1947

s.85………………….……..… Bath & N E Somerset Council v Attorney-General [2002] 1257

Tribunals, Courts and Enforcement Act 2007

s.3…………………..….…….. JP Gilchrist Trust v HMRC [2014] 1209

s.11………………………….. HMRCC v Brander [2010] 1545; Buzzoni v HMRCC [2013] 47; Ramsay v

HMRCC [2013] 1773

s.12…………………….…….. Bowring v HMRC [2016] 79

s.224…………………………. Seddon v HMRC [2015] 1103

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; Williams v Central Bank of Nigeria [2014] 873; Creggy v

Barnett [2018] 35

s.8……………………………. Gwembe Valley Development Co Ltd v Kashy [2004] 97; Davies v Sharples [2006]

839; 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; Williams v Central Bank of Nigeria

[2014] 873; Creggy v Barnett [2018] 35

1893

s.10…………….…………….. Jasmine Trustees v Wells & Hind [2007] 489; Cuppage v Lawson [2011] 975



s.42…………………………… Re Barclays Private Bank & Trust [2015] 1315

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

s.1………………….…………. Gregson v HAE Trustees Ltd [2008] 999

s.7…………………………….. Re Parnall, Parnall v Hurst [2003] 997

s.15…………………………… MF Global UK Ltd [2015] 1427



s.22…………………………… Clay’s Trustees v HMRCC [2007] 643 SC; HMRCC v Trustees of Peter Clay

Discretionary Trust [2008] 843 HC

s.23…………………………… Santander UK plc v RA Legal Solicitors [2014] 495

s.27…………………………… MCP Pension Trustees Ltd v AON Pension Trustees Ltd [2010] 1331; Re MF

95


Global UK Ltd [2013] 1239; National Westminster Bank plc v Lucas [2014] 637;

National Westminster Bank plc v Lucas [2015] 635

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; Appleby Corporate Services v Citco Trustees [2016] 375

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; Howell v Lees-Millais [2009] 1163; 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; X v A [2006] 171; S v T [2006] 1461; PJC v ADC

[2009] 1419; Stephenson v Stephenson [2009] 1467; Re Bernstein, Bernstein v

Jacobson [2010] 559; Re the Esteem Settlement [2001] 641; Re Futter, Futter v

Futter [2010] 609; Sutton v England [2010 335; 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; Holden-

Hindley v Holden-Hindley [2014] 275; James v Williams [2015] 1745; PJV v

Adult Social Care Newcastle CC [2016] 705

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; Jasmine Trustees v

Wells & Hind [2007] 489; Hogg v Hogg [2008] 35; Re Winton Investment Trust,

Seaton v Morgan [2008] 553; Shergill v Khaira [2014] 1729

s.37…………………………… Adam v Theodore Goddard [2000] 349; Jasmine Trustees v Wells & Hind [2007]

489; Wyndham v Egremont [2009] 1473

s.38…………………………… Jasmine Trustees v Wells & Hind [2007] 489; Re Epona Trustees Ltd [2009] 87;


489; Re K [2007] 1007

s.40…………………………… Gregson v HAE Trustees Ltd [2008] 999; Barclay v Smith [2016] 583

s.41…………………………… Scott v Scott [2012] 1439; Barclay v Smith [2016] 583; Davidson v Seelig [2016]

96


627

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.53…………………………… Anker-Petersen v Anker-Petersen [2000] 581; Re Leigh’s Settlement Trusts [2006]

477; 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 335; Page v West [2010] 1811; Re Z Trust [2011] 735; Southgate v

Sutton [2011] 1235; Alexander v Alexander [2012] 187; Re English & American

Insurance Co [2014] 57; V v T [2015] 173; Re the Portman Estate [2015] 871;

Davidson v Seelig [2016] 627 A v B [2016] 747;

s.58…………………………… Davidson v Seelig [2016] 627

s.61…………………………… Segbedzi v Segbedzi [2002] 83; Hulbert v Avens [2003] 387; Re Clapham,

Barraclough v Mell [2006] 203; Re Horley Town FC, Hunt v McLaren [2006]

1817; Sutton v England [2010] 335; Pitt v Holt; Futter v Futter [2011] 623;

Jeffrey v Gretton [2011] 809; White v Williamson [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; Santander UK

plc v RA Legal Solicitors [2014] 495; Santander UK plc v RA Legal Solicitors

[2014] 813; Sheffield v Sheffield [2014 1039; AIB Group v Mark Redler & Co

[2015] 187; C v C [2016] 223; Purrunsing v A’Court [2016] 1027

s.62…………………………… Brudenell-Bruce v Moore [2015] 373


s.67…………………………… C v C [2016] 223

s.68…………………………… Gwembe Valley Development Co Ltd v Kashy [2004] 97; Nolan v Nolan [2004]

1261; Green v Gaul [2006] 1391 CA; Cattley v Pollard [2007] 245; Central Bank

of Nigeria v Williams [2012] 745; Williams v Central Bank of Nigeria [2014] 873;

Creggy v Barnett [2018] 35


489; MF Global UK Ltd [2015] 1427; Fine v Fine [2012] 1745;

2000

s.1……………………….….... Gregson v HAE Trustees Ltd [2008] 999; Pitt v Holt; Futter v Futter [2011] 623;

Jeffrey v Gretton [2011] 809; Brudenell-Bruce v Moore [2015] 373

s.3……………………………. Gregson v HAE Trustees Ltd [2008] 999

s.4……………………………. Gregson v HAE Trustees Ltd [2008] 999; Jeffrey v Gretton [2011] 809; Re

97


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.11………………………….. St Mary & St Michael Parish Advisory Co Ltd v Westminster Roman Catholic

Diocese Trustee [2006] 881

s.12…………………………… West v West [2006] 157




s.28…………………………… Pullan v Wilson [2014] 669

s.29…………………………… Pullan v Wilson [2014] 669; Brudenell-Bruce v Moore [2015] 373

s.31…………………………… Bonham v Blake Lapthorn Linnell [2007] 189; Alhamrani v Alhamrani [2008]

941; Drakeford v Cotton [2012] 1135; Oakhurst v Blackstar (Isle of Man) Ltd

[2012] 1255; Davies v Watkins [2013] 221; Barclay v Smith [2016] 583; Blades v

Isaac [2016] 589; Mason v Coleman [2016] 869

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…………..…... Akhtar v Arif [2007] 35; Jasmine Trustees v Wells & Hind [2007] 489; Jeffrey v

Gretton [2011] 809

s.1…………………………….. Avis v Turner [2007] 1521; Holtham v Kelmanson [2007] 285; Alexander-David v

London Borough of Hammersmith and Fulham [2009] 745;Creasey v Sole [2013]

931; Brudenell-Bruce v Moore [2015] 373; Bagum v Hafiz [2015] 1303

s.3…………………………….. Race v Race [2002] 1193; Chopra v Bindra [2009] 781

s.4………………………..….. Avis v Turner [2007] 1521

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; Brudenell-Bruce v Moore [2015] 373; Bagum

v Hafiz [2015] 1303; Preedy v Dunne [2015] 1795

s.7……………………………. Hopper v Hopper [2009] 805; Alexander v Alexander [2012] 187; Bagum v Hafiz

98


[2015] 1303

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; Sheffield v Sheffield [2014 1039; Herbert v Smith [2016] 897; Davis v

Jackson [2017] 459; Bathurst v Chantier [2018] 1207

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 [2006] 511 CA;

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; Preedy v Dunne [2015] 1795; Herbert v Smith [2016]

897; Davis v Jackson [2017] 459

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; 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; Stack v Dowden [2006] 511 CA; 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; Barnes v Phillips [2016] 1; Bagum v Hafiz [2015] 1303;

Preedy v Dunne [2015] 1795; Herbert v Smith [2016] 897; Ely v Robson [2016]

1383; Magiera v Magiera [2017 245; Davis v Jackson [2017] 459

s.15…………………………… The Mortgage Corporation v Lewis Silkin [2000] 357; Rodway v Landy [2001]

755; Olszanecki v Hillocks [2004] 975; Stack v Dowden [2006] 511 CA; 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

99


Howes [2007] 1539; 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; Bagum v Hafiz [2015] 1303; Preedy v Dunne [2015] 1795; Herbert v Smith

[2016] 897; Davis v Jackson [2017] 459

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; Lewis v Tamplin [2018] 215

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 [2009] 1543; Re Lehman Brothers Intl (Europe) [2012] 1355



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

V

Value Added Tax Act 1994

s.4……………………………. Ramsay v HMRCC [2013] 1773

s.60…………………………… Hutchings v HMRC [2015] 1359

100


s.80…………………………… Sinclair Investments v Versailles Trade Finance [2011] 1043

s.94…………………………… Ramsay v HMRCC [2013] 1773

Variation of Trusts Act 1958………………………………………….. 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 335; Pitt v Holt; Futter v Futter [2011] 623; A v B [2016]

747

s.1……………………………. Anker-Petersen v Anker-Petersen [2000] 581; S v T [2006] 1461; Re RGST

Settlement Ridgwell v Ridgwell [2008] 527; Mubarak v Mubarik [2009] 1543; Re

Bernstein, Bernstein v Jacobson [2010] 559; Alexander v Alexander [2012] 187;

Wright v Gater [2012] 549; Re Dion Investments Pty Ltd [2014] 1333; V v T

[2015] 173; Allfrey v Allfrey [2015] 1117; C v C [2016] 223; Pemberton v

Pemberton [2016] 1817; ET v JP [2018] 109

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 s.5…………………………… McLaughlin v HMRCC [2012] 855

W

War Charities Act 1916………….…………………………………….. Cawdron v Merchant Taylors’ 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; Rowe v

Clarke [2006] 347; Channon v Perkins [2006] 425; Re Walters, Olins v Walters

[2008] 339 Ch; Re Morgan, Griffin v Wood [2008] 73; Re Papillion, Murrin v

Matthews [2008] 269; Lim v Thompson [2010] 661; Re Rawlinson (dec’d), Kayall

101


v Rawlinson [2010] 1443; Re Singellos, Singellos v Singellos [2011] 327; Marley v

Rawlings [2011] 595; Barrett v Bem [2011] 1117 Ch D; Ahluwalia v Singh [2012]

1; 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; Marley v Rawlings [2014] 299 SC; Randall v Randall [2015] 99;

King v The Chiltern Dog Rescue [2015] 1225; Sharp v Hutchins [2015] 1269;

Randall v Randall [2016] 1277; Poole v Everall [2016] 1621; Wilson v Lassman

[2018] 1577

s.11…………………………… Re Servoz-Gavin (dec'd), Ayling v Summers [2009] 1657

s.15…………………………… Barrett v Bem [2011] 1117 Ch; Barrett v Bem [2012] 567 CA

s.18…………………………… Soulsbury v Soulsbury [2007] 1841; 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


1249 PC

s.28…………………………… Charles v Barzey [2003] 343

s.33…………………………… Ling v Ling [2002] 553; Rainbird v Smith [2013] 1609; Hives v Machin [2017] 983

s.33A………………………… Henderson v Wilcox [2016] 475; Macmillan Cancer Support v Hayes [2018] 243

1963………………………………………………………….. Re Papillion, Murrin v Matthews [2008] 269

s.1……………………………. Morris v Davis [2012] 1569

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 [2009] 1657

Workman’s Compensation Act 1924

s.8………………………….… Ulrich v Treasury Solicitor [2005] 385

102


2 United Kingdom Statutory Instruments

A Administration of Insolvent Estates

of Deceased Persons Order 1986……………………………… Aeroflot-Russian Airlines v Berezovsky [2016] 1303

r.3.1…………………………… Berry v Child Support Agency [2016] 1327

r.4.1…………………………… Berry v Child Support Agency [2016] 1327

Art 2………………………….. Re K [2007] 1007

Art 3………………………….. Re Vos, Dick v Kendall Freeman [2005] 1619; Re K [2007] 1007; National

Westminster Bank plc v Lucas [2014] 637; Gorbunova v Estate of Berezovsky

[2016]1591

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; Berry v Child Support Agency [2016] 1327

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

103


Rule 19.8A………………… Cawdron v Merchant Taylors’ School [2010] 775

Chils Support (Management of Payments and Arrears)

Regulations 2009

r.11…………………………… Berry v Child Support Agency [2016] 1327

Civil Evidence Act 1995

s.2…………………………….. Wise v Jiminez [2014] 163

s.4…………………………….. Wise v Jiminez [2014] 163

Civil Fees Order 2004

Para.1………………………… Page v Hewetts Solicitors [2014] 479

Civil Jurisdiction and Judgments Order 2001

Art 3………………………….. Gomez v Gomez-Manche Vives [2008] 621(HC)

Sch 1…………………………. Gomez v Gomez-Monche Vives [2008] 1623 (CA)

Civil Procedure Fees Order 2008/1053……………………………….. Page v Hewetts Solicitors [2014] 479

Civil Procedure (Modification of Enactments) Order 1998………… Dellal v Dellal [2015] 1137

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

Compensation Source Book (Amendment No 8) Instrument 2008…. Re Kaupthing Singer & Friedlander Ltd [2011] 79

Costs Fees Order 2008

Para.1……………………….. Page v Hewetts Solicitors [2014] 479

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.45…………………………… Re MB [2006] 299

104


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.84…………………………… Re MB [2006] 299

r.87…………………………… Re Radcliffe [2005] 1395

2007

r.3……………………………. Re LD, KD v Havering [2010] 69; Re AB [2014] 1117

r.19…………………………… Re AB [2014] 1117

r.25…………………………… Re LD, KD v Havering [2010] 69; Re D [2016] 1153

r.26…………………………… Re AB [2014] 1117; Re D [2016] 1153

r.27…………………………… Re Kittle [2010] 651; Re LD, KD v Havering [2010] 69

r.38…………………………… Re AB [2014] 1117; Re D [2016] 1153

r.44…………………………… Re Miles, Public Guardian v Miles [2015] 287

r.87……………………………. Re PO, JO v GO [2014] 337

r.89…………………………… Re FH, M v Public Guardian [2010] 51; Re H, Baker v H [2009] 1719; Re Kittle

[2010] 651; SM v HM [2012] 281; Re MRJ, JT and KT v Suffolk CC [2014] 1243;

Re KJP [2016] 687

r.90…………………………… Independent News and Media v A [2010] 55; Hillingdon LB v Neary [2011] 769;

Re Gladys Meek, Jones v Parkin [2014] 1155; Public Guardian v SR & NC [2015]

1057


Re Gladys Meek, Jones v Parkin [2014] 1155

r.92…………………………… Independent News and Media v A [2010] 55; Hillingdon LB v Neary [2011] 769


Re Gladys Meek, Jones v Parkin [2014] 1155

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; Re D [2016] 1153

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;

105


Re JC [2012] 1211; Re Clarke [2013] 59; Re MA [2013] 271; JS v KB [2014] 991;

Re KJP [2016] 687; Re D [2016] 1153

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; Manchester CC v G [2014] 449

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; Re Clarke [2013] 59; Re MA [2013] 271; Manchester CC v G

[2014] 449; JS v KB [2014] 991; Re KJP [2016] 687; Re D [2016] 1153; Public

Guardian v Matrix Deputies [2018] 1387

r.160…………………………. Sharma v Hunters [2012] 259; Manchester CC v G [2014] 449

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; Re

KJP [2016] 687

r.179…………………………. Re HC, SC v London Borough of Hackney [2010] 1833; Re KJP [2016] 687

r.180(b) ……………………… Re LD, KD v Havering [2010] 69

r.200…………………………. Re H, Baker v H [2009] 1719; Re Gladys Meek, Jones v Parkin [2014] 1155

r.202…………………………. A County Council v MS [2014] 931

CCR

Order 26 rule 5 ……………… Re K [2007] 1007

Cross Border Insolvency Regulations 2006 (SI 2006/1030)………….. Akers v Samba Financial Group [2015] 931; Akers v Samba [2017] 373

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

106


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

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 1.3……………………… Charman v Charman [2006] 1

Rule 2.62…………………….. Charman v Charman [2006] 1; 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

107


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

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; R(on the

application of ZYN) v Walsall MBC [2014] 1649

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.4.181………………………... Squires v AIG Europe (UK) Ltd [2006] 705

r.4.218……………………….. Squires v AIG Europe (UK) Ltd [2006] 705

r.12.3…………………………. Berry v Child Support Agency [2016] 1327

r.49…………………………… Squires v AIG Europe (UK) Ltd [2006] 705

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

Investment Bank Special Administration Regulations 2011

reg 15………………………… MF Global UK Ltd [2015] 1427

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

108


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

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; Re Gladys Meek, Jones v Parkin [2014] 1155

Reg.34……………………….. Re H, Baker v H [2009] 1719; Re Gladys Meek, Jones v Parkin [2014] 1155

Reg.35……………………….. Re Gladys Meek, Jones v Parkin [2014] 1155

Reg.36……………………….. Re Gladys Meek, Jones v Parkin [2014] 1155

Reg.37……………………….. Re Treadwell [2013] 1445; Re Gladys Meek, Jones v Parkin [2014] 1155

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 HMRC [2011] 1199

Lunacy Rules 1892

r.69…………………………… Re Miles, Public Guardian v Miles [2015] 287

M

109


Management of Patients’ Estates Rules 1934

r.8……………………………. Re MB [2006] 299

Mental Capacity Act 2005 (Commencement No 2) Order 2007

Art.2…………………………. R(on the application of ZYN) v Walsall MBC [2014] 1649

Mental Capacity Act Code of Practice

Para 7………………………… Re OL [2015] 1647

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

Money Laundering Regulations 2007

Reg.3………………………… Purrunsing v A’Court [2016] 1027



N National Assistance (Assessment of Resources) Regulations 1992

(SI 1992/2977)…………………………………………………. Aster Healthcare Ltd v Estate of Mohammed Safi [2016] 395

r.20…………………………… R (application of Walford) v Worcestershire CC [2014] 705

r.21…………………………… R (application of Walford) v Worcestershire CC [2014] 705; R(on the application

of ZYN) v Walsall MBC [2014] 1649

schedule 4……………………. R (application of Walford) v Worcestershire CC [2014] 705; R(on the application

of ZYN) v Walsall MBC [2014] 1649

Non-Contentious Probate Rules………………………………………. Caudle v LD Law Ltd [2008] 587

r.3……………………………. 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.20…………………………… Ibuna v Arroyo [2012] 827; Khan v Crossland [2012] 841; Randall v Randall

[2016] 1277

r.21…………………………… Ibuna v Arroyo [2012] 827

r.22…………………………… Ibuna v Arroyo [2012] 827; Gudavadze v Kay [2012] 1753; Randall v Randall

[2016] 1277; Adepoju v Akinola [2017] 187

r.23…………………………… Ibuna v Arroyo [2012] 827

r.24…………………………… Ibuna v Arroyo [2012] 827

110


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.31…………………………… Re Rogers [2006] 691

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; Randall v

Randall [2015] 99

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

P Patients’ Estates (Naming of Master’s Office) Order 1947……….… Re MB [2006] 299

Practice Guidance (Interim Non-Disclosure Orders) ……………….. V v T [2015] 173

Proceeds of Crime Act 2002 (Business in the Regulated Sector

and 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

111


r.6………………………….… Serious Organised Crime Agency v Szepietowski [2009] 1239

Public Trustee Rules 1912

r.30………………………….. Re Various Incapacitated Persons [2018] 1511

R Resolution of Disputes as to Privileged Communications

Regulations (SI 2009/1916) para 3………………………… Behague v HMRC [2014] 187

Rules of the Supreme Court:

1873

Order 70 r.1…….…….. Hannigan v Hannigan [2006] 597

1965…………………………………………………………….. C v C (No 2) [2007] 753

Order 2 r.1…………… Hannigan v Hannigan [2006] 597; Nesheim v Kosa [2007] 149

Order 11 r.1………....... Gomez v Gomez-Monche Vives [2008] 1623 CA

Order 14A…………………… Marston Thompson & Evershed v Benn [2007] 315

Order 15 r.6…………... Roberts v Gill [2010] 1223 SC; DR v GR [2013] 1123

r.6(2)……….. Stow v Stow [2008] 1103

Order 17 r.3…………… Commerzbank AG v IMB Morgan Plc [2005] 1485

r.5…………… Commerzbank AG v IMB Morgan Plc [2005] 1485

Order 18 r.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

Order 20 r.5…………… Roberts v Gill [2010] 1223 SC

Order 32……………………… Brown v HM Queen Mother’s Executors [2007] 1129 HC

Order 39 r.12…………. Charman v Charman [2006] 1

Order 46 r.2…………… Re K [2007] 1007

Order 59 r.1…………… Re MB [2006] 299

Order 62 r.3…………… Breadner v Granville-Grossman [2001] 377; STG Valmet Trustees v Brennan

[2002] 273; Breadner v Granville-Grossman [2006] 411

r.4(3)………… Shovelar v Lane [2011] 1411

r.6…………… Breadner v Granville-Grossman [2006] 411

112


r.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

r.11…………. Bailey v Warren [2006] 753

Order 85……………………… Re Vos, Dick v Kendall Freeman [2005] 1619; OT Computers Ltd v First National

Tricity Finance Ltd [2007] 165; Alhamrani v Alhamrani [2008] 941 JCA

r.1…………… d’Abo v Carleton Paget [2000] 863

Practice Statement……………. Practice Statement [2001] 949

S Social SecurityAct Rules:……………………….……………………… AMP (UK) plc v Barker [2001] 1237

(Claims and Payments) Regulations 1987 (SI 1987/1968)

r.33…………………………… Re MRJ, JT and KT v Suffolk CC [2014] 1243

(Miscellaneous Amendments) (No 4) Regulations 2006

r.5……………………………. R(on the application of ZYN) v Walsall MBC [2014] 1649

Solicitors

Compensation Fund Rules 2009

r.29…………………………… Re H, Baker v H [2009] 1719

Insurance Indemnity Rules 2008……………………………… Re H, Baker v H [2009] 1719

(Non-Contentious Business) Remuneration Order 1994

para 2……..………………..… Barrett v Rutt-Field [2006] 1505

para 3……..………………..… Barrett v Rutt-Field [2006] 1505; Jemma Trust Co v D’Arcy Liptrott [2003]

235; Jemma Trust Co v Liptrott [2003] 1427; Jemma Trust v Liptrott (No3) [2005]

157

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

113


Supreme Court Fees Order 1980……………………………………… Page v Hewetts Solicitors [2014] 479

Supreme Court Rules

r.46…………………………… Marley v Rawlings [2014] 1511SC

T Transfer of Tribunal Functions and Revenue and Customs

Appeals Order SI 2009/56

Sch 1 para 108………………. Fryer v HMRCC [2010] 815

para 118……………… Fryer v HMRCC [2010] 815

Transfer of Undertakings (Protection of Employment) Regulations 2006

r.3……………………………. Gedir v HMRC [2016] 775

Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009

r.2……………………………. Golding v HMRCC [2011] 1183; Rosenbaum v HMRC [2014] 351

r.5……………………………. Golding v HMRCC [2011] 1183

r.8……………………………. Taylor v HMRC [2014] 357; Harris v HMRC [2018] 119

r.10…………………………… Atkins, Exors of v HMRCC [2011] 1675

r.15…………………………… Watkins v HMRCC [2012] 677

r.33…………………………… Silber v HMRCC [2013 113

r.38…………………………… Rosenbaum v HMRC [2014] 351

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; 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; Behague v HMRC

[2014] 187; Rosenbaum v HMRC [2014] 351; Wagstaff v HMRC [2014] 547;

Patel and Patel v HMRC [2014] 1183; Scott v Southern Pacific Mortgages Ltd

[2015] 1067; Chada v HMRC [2015] 745; Groves v HMRC [2016] 799

r.51…………………………… Butler v Butler [2016] 1519

Sch.2, Art.53………………… Re MRJ, JT and KT v Suffolk CC [2014] 1243

Tribunal Procedure (First-tier Tribunal) (General Regulatory Chamber Rules)

r.2……………………………. Human Dignity Trust v Charity Commission [2015] 789

114


W Wills and Administration Proceedings (Northern Ireland) Order 1994

Art.35………………………... Muckian v Hoey [2014] 1255

115


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. 21……………………..… Human Dignity Trust v Charity Commission [2015] 789

Art 47………………….…….. Ordre des barreaux francophones et germanophone v Conseil des ministres

[2008] 1059

Art 48……………………..… Ordre des barreaux francophones et germanophone v Conseil des ministres

[2008] 1059

Convention on Jurisdiction and Enforcement of Judgements in

116


Civil and Commercial Matters 1988

(Luganao Convention)………………………………….……. Charman v Charman [2007] 1151 CA; 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 Kingdom 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 Regulation (EC) No 44/2001 on jurisdiction and recognition

and enforcements of judgments in civil and commercial matters

(‘Brussels I’)…………………………………………………… Dellar v Zivy [2008] 17; Charman v Charman [2007] 1151 CA

Art 2……………………..….. Gomez v Gomez-Manche Vives [2008] 621 HC; Magiera v Magiera [2017 245

Art 5……………………….... Gomez v Gomez-Manche Vives [2008] 621 HC; Gomez v Gomez-Monche

Vives [2008] 1623 CA; Magiera v Magiera [2017 245

Art 22………………………... Magiera v Magiera [2017 245

Art 23………………………… Magiera v Magiera [2017 245

Art 28………………………… Magiera v Magiera [2017 245

Art 38……………………..… 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 enforcement

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

117


D Directive 77/799/EEC…………………………………………………. Persche v Finanzamt Lüdenscheid [2009] 483 (ECJ)

Directive 88/361/EEC of 24 June 1998 for the

implementation of Art 67 of the Treaty establishing

the European Community Art 1………………...……….. van Hilten-van Heijden’s heirs v Inspecteur van de Belastingdienst [2006]

919; Jager v Finanzamt Kusel-Landsthuhl [2008] 1047

Annex 1…………………..…. van Hilten-van Heijden’s heirs v Inspecteur van de Belastingdienst [2006]

919; Jager v Finanzamt Kusel-Landsthuhl [2008] 1047

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 6…………………………. Ordre des barreaux francophones et germanophone v Conseil des ministres

[2008] 1059




Art 12………………………… Bowman v Fels [2005] 481 CA

Art 15………………………… Bowman v Fels [2005] 481 CA

Directive 95/46/EC of 24 October 1995 On the Protection of

Individuals with regard to the Processing of Personal Data and

on the Free Movement of such Data………………………….. Dawson-Damer v Taylor Wessing [2016] 253; Dawson-Damer v Taylor Wessing

[2018] 57

Art 13……………………….. Dawson-Damer v Taylor Wessing [2018] 57

Directive 97/2001………………………………………………………. Bowman v Fels [2005] 481 CA

Directive 2001/97/EC of the European Parliament and of the

Council of 4 December 2001 amending Council Directive

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

118


[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

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





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

119


First Protocol…………………………. Re B, B v T [2013] 763

Second Protocol………………………. Re B, B v T [2013] 763

European Convention for the Protection of Human Rights and

Fundamental Freedoms…….….…………………………….. Human Dignity Trust v Charity Commission [2015] 789

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; Roberts v

Fresco [2018] 309

Article 3……………………… Burden v UK [2007] 607 (4th); Burden v UK [2008] 1129 (Grand Chamber)

Article 5……………………… Re LD, KD v Havering [2010] 69; Re E [2011] 203; Manchester CC v G [2014]

449

Article 6……………………… Buck v HMRCC [2009] 215; Holtham v Kelmanson [2007] 285; Re LD, KD 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; Re AB [2014] 1117; Shergill v

Khaira [2014] 1729; V v T [2015] 173

Article 8……………………… Camp v The Netherlands [2001] 517; Re A’s & B’s undertakings [2005] 1; Land v

Land’s Estate [2006] 1447; Brown v HM Queen Mother’s Executors [2007] 1129

HC; Holtham v Kelmanson [2007] 285; C v C (No 2) [2007] 753; Brown v

Executors of the estate of HM Queen Elizabeth the Queen Mother [2008] 425

CA; Ordre des barreaux francophones et germanophone v Conseil des ministres

[2008] 1059; Re LD, KD v Havering [2010] 69; Re E [2011] 203; Hillingdon LB v

Neary [2011] 769; Ibuna v Arroyo [2012] 827; Helena Partnership v HMRC

[2012] 1519; Re Shuldam [2012] 1597; Manchester CC v G [2014] 449;Re AB

[2014] 1117; Re Gladys Meek, Jones v Parkin [2014] 1155; Re MRJ, JT and KT v

Suffolk CC [2014] 1243; V v T [2015] 173; Re ARL [2015] 1489; Re OL

[2015] 1647; Re PAW [2015] 1785; Edwards-Moss v HMRC [2016] 997; Re the

Baronetcy of Pringle of Stichill [2016] 1117; Re JS (Disposal of Body) [2017]

227; Smith v Lancashire NHS Foundation Trust [2018] 1469; Anderson v

Spencer [2018] 1; Dawson-Damer v Taylor Wessing [2018] 57; Nield-Moir v

Freeman [2018] 255

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

120


the estate of HM Queen Elizabeth the Queen Mother [2008] 425 CA; Hillingdon

LB v Neary [2011] 769; Re Gladys Meek, Jones v Parkin [2014] 1155; V v T

[2015] 173

Article 12…………………….. Burden v UK [2007] 607 (4th); Burden v UK [2008] 1129 (Grand Chamber)

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; Smith v Lancashire

NHS Foundation Trust [2018] 1469

Article 27……………………. Burden v UK [2007] 607 (4th); Burden v UK [2008] 1129 (Grand Chamber)



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; Re AB [2014] 1117

H

Hague Convention on the Law applicable to Trusts and their

Recognition 1985………………………………………………… Re B Trust [2007] 1361; Re Barton, Tod vBarton [2002] 469; Re CIS/213/2004,

CIS/214/2004 [2008] 189; Akers v Samba [2017] 373

Art 2…………………………. Spread Trustee Co Ltd v Hutcheson [2012] 317

Art 3…………………………. Gomez v Gomez-Monche Vives [2008] 1623 CA

Art 4…………………………. Akers v Samba Financial Group [2015] 931

Art 5…………………………. Gomez v Gomez-Manche Vives [2008] 621 HC

Art 6…………………………. Gomez v Gomez-Monche Vives [2008] 1623 CA; Akers v Samba Financial Group

[2015] 931

Art 7…………………………. Gomez v Gomez-Monche Vives [2008] 1623 CA; Martin v Secretary of State for

Work and Pensions [2010] 671; Akers v Samba Financial Group [2015] 931

121


Art 8…………………………. Gomez v Gomez-Monche Vives [2008] 1623 CA; Akers v Samba Financial Group

[2015] 931

Art 9…………………………. Gomez v Gomez-Monche Vives [2008] 1623 CA; Crociani v Crociani [2015] 975

Art 15………………………… Akers v Samba Financial Group [2015] 931

Art 16………………………… Gomez v Gomez-Manche Vives [2008] 621 HC

Hague Convention on the International Protection of Adults (2000)

Art 57……………………….. Re PO, JO v GO [2014] 337

O OECD Model Tax Convention in Income and Capital

(22nd July 2010)……………………………………………….. Ben Nevis (Holdings) v HMRC [2014] 1

R

Rome Convention on the Law applicable to Contractual

Obligations 1980 ………………………………………………… Re Barton, Tod vBarton [2002] 469

T Treaty of Amsterdam…………………………………………………. van Hilten-van Heijden’s heirs v Inspecteur van de Belastingdienst [2006] 919

Treaty establishing the European Community

Art 39………………………… van Hilten-van Heijden’s heirs v Inspecteur van de Belastingdienst [2006] 919




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

122


Art 73g……………………….. Jager v Finanzamt Kusel-Landsthuhl [2008] 1047

Art 234………………………. Ordre des barreaux francophones et germanophone v Conseil des ministres

[2008] 1059

Treaty establishing the European Economic Area

Art 67………………………… Jager v Finanzamt Kusel-Landsthuhl [2008] 1047







Treaty on European Union

Art 6…………………………. Ordre des barreaux francophones et germanophone v Conseil des ministres

[2008] 1059

Declaration No 7…………….. Jager v Finanzamt Kusel-Landsthuhl [2008] 1047

Treaty on the Functioning of the European Union

Art 49………………………… Panayi A & M sett. Trustees v HMRC [2018] 1497

Art 54………………………… Panayi A & M sett. Trustees v HMRC [2018] 1497

Art 63………………………… Routier v HMRC [2017] 1119

U United Nations

Convention on the Rights of the Child………………………. Berry v Child Support Agency [2016] 1327

Convention on the Rights of Persons with Disabilities……… Re GW, Haringey LB v CM [2014] 1675

Art 12………………………… Re H [2015] 1717; Re RM [2016] 1257

International Covenant on Civil and Political Rights………. Human Dignity Trust v Charity Commission [2015] 789

Universal Declaration of Human Rights…………………….. Human Dignity Trust v Charity Commission [2015] 789

United Nations Commission on International Trade Law

Model Law on Cross-Border Insolvency……………………. Akers v Samba Financial Group [2015] 931

V

123


Vienna Convention on the Law of Treaties………………………….. Human Dignity Trust v Charity Commission [2015] 789

Art.31………………………... HMRCC v Smallwood [2010] 1771; Ben Nevis (Holdings) v HMRC [2014] 1

124


4 International Statutes and Rules

A

Act No 4191 1933 (Australia)

s.2……………………………. Nolan v Nolan [2004] 1261 (VCA)

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; Littlewood v Morley [2017] 585

Administration and Probate Act 1919 (S. Australia)

s.5…………………………… Barns v Barns [2005] 1093

s.46………………………….. Barns v Barns [2005] 1093

s.59…………………………… Barns v Barns [2005] 1093

s.121A……………………….. Barns v Barns [2005] 1093

Administration and Probate Act 1958 (Victoria)

s.5……………………………. Nolan v Nolan [2004] 1261 (VCA)

s.28…………………………... Nolan v Nolan [2004] 1261 (VCA)

s.55…………………………… Nolan v Nolan [2004] 1261 (VCA)

Pt IV…………………………. Barns v Barns [2005] 1093; 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

s.29(2)(a)……………………. Relfo Ltd v Varsani [2009] 1019

B

125


Bankruptcy Law (1997 Revision) (Cayman)

s.2…………….…………….… Tasarruf Mevduati Sigorta Fonu v Merrill Lynch Bank and Trust Co (Cayman)

Ltd [2010] 1285; Tasarruf Mevduarti Sigorta Fonu v Merrill Lynch Bank & Trust

Cayman [2011] 1249 PC

s.37…………………………… Tasarruf Mevduati Sigorta Fonu v Merrill Lynch Bank and Trust Co (Cayman)

Ltd [2010] 1285

s.100……………………..….. Tasarruf Mevduati Sigorta Fonu v Merrill Lynch Bank and Trust Co (Cayman)

Ltd [2010] 1285; 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

Art 10………………………… Ordre des barreaux francophones et germanophone v Conseil des ministres

[2008] 1059

Art 11……………………..…. Ordre des barreaux francophones et germanophone v Conseil des ministres

[2008] 1059

Besluit voorkoming dubble belasting 1989 (Netherlands)…………… van Hilten-van Heijden’s heirs v Inspecteur van de Belastingdienst [2006] 919

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





C

126


Canada Deposit Insurance Corporaton Act 1985

s.7…………………..….…….. Peace Hills Trust Co 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; Re OPC Managed Rehab Ltd, Levin v Ikiua [2010]

469

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


s.15………………….……….. Christian Brothers of Western Australia Inc’s Trustees v Attorney-General of


Cheques Act 1986 (Australia)

s.10……………….………….. Blackett v Darcy [2006] 581

s.88…………………………... Blackett v Darcy [2006] 581

s.90…………………………… Blackett v Darcy [2006] 581

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


127




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] 565

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

Art. 6…………………………. Duckett v Backhurst [2006]1729

Civil Liability Act 2002 (Tasmania)

s.13…………………………… Badenach v Calvert [2017] 873

Civil Proceedings (Jersey) Law 1956

Art. 29………………………… Alhamrani v Russa Management Ltd [2007]1317

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 Civil Procedure (Georgia)

Art. 135……………………….. Gudavadze v Kay [2012] 1753

Code of Obligations 11 March 1911 (Switzerland)

Art. 401……………………… X v USA [2004] 1493

Collective Investments Funds (Jersey) Law 1998

Art. 20………………………. O’Keefe v Caner [2017] 609


Companies Act 1931 (IoM)

s.151…………………………. IFG International v French [2014] 1191

Companies Act 1993 (New Zealand) 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

128






s.298………………………… Re OPC Managed Rehab Ltd, Levin v Ikiua [2010] 469


s.304………………………… Re OPC Managed Rehab Ltd, Levin v Ikiua [2010] 469

Companies Act 1993 Liquidation Regulations (1994) (SR 1994/130)

Reg. 6………………………… Re OPC Managed Rehab Ltd, Levin v Ikiua [2010] 469

Reg. 8………………………… Re OPC Managed Rehab Ltd, Levin v Ikiua [2010] 469

Reg. 15………………………. Re OPC Managed Rehab Ltd, Levin v Ikiua [2010] 469

Reg. 16………………………. Re OPC Managed Rehab Ltd, Levin v Ikiua [2010] 469

Companies Law (2007) Revision) (Cayman)

s.87…………………………... 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

Companies (Jersey) Law 1991 (as revised)

Art 74………………………… Alhamrani v Alhamrani [2008] 753 JRC; O’Keefe v Caner [2017] 609

Art 143………………………. Alhamrani v Alhamrani [2008] 753 JRC

Art. 212……………………… O’Keefe v Caner [2017] 609

Constitution Act 1867 (Canada)

s.53…………………………… Re Bloom, Bernstein v The Queen [2004] 613


Constitution Act 1876 (Canada)


Constitution Act 1960 (British Columbia)

Sch C(32)……………………. Sidney and North v British Columbia [2017] 135

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

Conveyancing Act 1919 (NSW)……………………………………….. Re Dion Investments Pty Ltd [2014] 1333

s.36A…………………………. Butler v Butler [2016] 1519

Corporations Act 1989 (Australia)

129


s.82…………………………… Raftland v Federal Commissioner of Taxation [2006] 657

Corporations Act 2001 (Australia)

s.601AD……………………… Raftland v Federal Commissioner of Taxation [2006] 657

s.601AE……………………… Raftland v Federal Commissioner of Taxation [2006] 657

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

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

130


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

Domicle Act 1982 (Australia)


E

Erbschafsteuer und Schenkungsteurgesetz (Law on

Inheritance and Gift Tax) Germany

Para 2…………………………. 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 CA

Evidence Act 1905 (Bahamas)………………………………………… Charman v Charman [2006] 1

Evidence Act 1958 (Victoria)

s.55…………………………… Nolan v Nolan [2004] 1261 VCA

s.55C…………………………. Nolan v Nolan [2004] 1261 VCA

Evidence Act 1995 (Australia)

s.140………………………….. Miskelly v Arnheim [2009] 1529

131


Evidence Amendment Act (No 2) 1980 (New Zealand)

s.3……………………………. Hostick v The New Zealand Railway & Locomotive Society 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)

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

Family Provision Act 1982 (NSW)

s.7……………………………. Blackett v Darcy [2006] 581

s.11………………………….. Blackett v Darcy [2006] 581

Financial Services Act (Jersey) Act 1998…………………………….. Landau v Anburn Trustees Ltd [2008] 487

132


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)

s.11…………………………… Tasarruf Mevduati Sigorta Fonu v Merrill Lynch Bank and Trust Co (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

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 Co (Cayman)

Ltd [2010] 1285

Order 45…………………….. Tasarruf Mevduati Sigorta Fonu v Merrill Lynch Bank and Trust Co (Cayman)

Ltd [2010] 1285

Order 51……………………… Tasarruf Mevduati Sigorta Fonu v Merrill Lynch Bank and Trust Co (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

133


H

High Court Ordinance (Hong Kong)………………………………….. Peconic Industrial Development Ltd v Lau [2009] 999

Human Tissue Act 1992 (Australia)………………………………….. Leeburn v Derndorfer [2004] 867

I

Imperial Acts Application Act 1922 (Victoria)


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 Assessment Act 1936 (Australia)




134


s.99A………………………… Raftland v Federal Commissioner of Taxation [2006] 657

s.100A……………………….. Raftland v Federal Commissioner of Taxation [2006] 657

s.170AA……………………… Raftland v Federal Commissioner of Taxation [2006] 657

s.226H……………………….. Raftland v Federal Commissioner of Taxation [2006] 657

s.102D……………………….. CPT Custodian v Commissioner of State Revenue [2006] 447

Income Tax Convention Interpretation Act (Canada)……..……….. Antle v R [2010] 373

Income Tax Laws Amendment Act 1981 (Australia)

s.17……………………….….. Raftland v Federal Commissioner of Taxation [2006] 657

Inheritance (Family Provision) Act 1938

s.1……………………………. Barns v Barns [2005] 1093

s.5……………………………. Barns v Barns [2005] 1093

Inheritance (Family Provision) Act 1972 (South Australia)………… Barns v Barns [2005] 1093

s.3……………………………. Barns v Barns [2005] 1093

s.5-10………………………… Barns v Barns [2005] 1093

Insolvency Act 1967 (New Zealand)

s.3……………………….…… Erceg v Erceg [2016] 1575

s 54……………………….….. Official Assignee in Bankruptcy v Wilson [2008] 1235

s.68…………………………... Official Assignee in Bankruptcy v Wilson [2008] 1235

s.101…………………………. Erceg v Erceg [2016] 1575

Insolvency Act 2006 (New Zealand)

s.2………………………….…. Re OPC Managed Rehab Ltd, Levin v Ikiua [2010] 469

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

s.101……………………..….. Re OPC Managed Rehab Ltd, Levin v Ikiua [2010] 469

s.104……………………..….. Re OPC Managed Rehab Ltd, Levin v Ikiua [2010] 469

s 204…………………..…….. Official Assignee in Bankruptcy v Wilson [2008] 1235

s.274……………………..…. Re OPC Managed Rehab Ltd, Levin v Ikiua [2010] 469

Insurance Act 1989 (Nova Scotia)

Sch VII………………………. Re Clements Estates [2007] 1717

Internal revenue Code (USA)

s.501…………………………. Re Church of Scientology (E&W) [2005] 1151

Intestate Succession Act (Saskatchewan)

s.11……………………….…. Re Boehm’s estate [2004] 1411

Interpretation Act 1899 (New South Wales)

s.21…………………….…….. Re Epona Trustees Ltd [2009] 87

135


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

Judgements (Reciprocal Enforcement) (Jersey) Law 1960…………. CI Law Trustees v Minwalla [2006] 807

Judicature Act 1908 (New Zealand)

s.16…………………………… Re JS (Disposal of Body) [2017] 227

s.19C………………………… Re Hamblett [2009] 559



Sch 2 R 418………………….. Kain v Hutton [2007] 1751 CA

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 CA

Land Tax Act 1958 (Victoria)

s.3……………………………... CPT Custodian v Commissioner of State Revenue [2006] 447

s.6……………………………... CPT Custodian v Commissioner of State Revenue [2006] 447

s.8……………………….…….. CPT Custodian v Commissioner of State Revenue [2006] 447

s.25……………………………. CPT Custodian v Commissioner of State Revenue [2006] 447


136








s.51……………………….…… CPT Custodian v Commissioner of State Revenue [2006] 447


Sch. 2…………………………. CPT Custodian v Commissioner of State Revenue [2006] 447

Land Tax Assessment Act 1910 (Australia)

s.3…………………………….. CPT Custodian v Commissioner of State Revenue [2006] 447

Land Transfer Act 1956 (New Zealand)

s.143………………………….. Patchett v Williams [2006] 639

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)

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

Art 15………………………… 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)

137


Art 4……………………….. Ordre des barreaux francophones et germanophone v Conseil des ministres

[2008] 1059


[2008] 1059


[2008] 1059

Art 25……………………… Ordre des barreaux francophones et germanophone v Conseil des ministres

[2008] 1059

Art 27……………………… Ordre des barreaux francophones et germanophone v Conseil des ministres

[2008] 1059


[2008] 1059


[2008] 1059

Law of Obligations (Jersey)……………………………………… Re A Trust, B v C [2011] 749

Law of Property Act 1958 (Victoria Aus.)

s.187……………………….. Butler v Butler [2016] 1519

Law Reform (Miscellaneous Provisions) Act 1946 (NSW)

s.5………………….………. Alexander v Perpetual Trustees WA [2002] 837 Law Reform (Miscellaneous Provisions) (Jersey) Law 1960

Art.2…………………………. O’Keefe v Caner [2017] 609

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

Limitation of Actions Act 1958 (Victoria)

138


s.3……………….…………… Nolan v Nolan [2004] 1261 VCA

s.6……………………………. Nolan v Nolan [2004] 1261 VCA



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

s.27…………………………… 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 [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)


Limitations Act 2002 (Canada)……………………………………….. Central Bank of Nigeria v Williams [2012] 745

Limitation Act 1988 (St Vincent and the Grenadines)………………. King v Gershon Robertson [2015] 849

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 Causes Act 1974 (Bermuda)……………………………. Jennings v Jennings [2010] 215

139


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

Monegasque Civil Code (Monaco)

Art 83………………………… Haji-Ioannou v Frangos [2009] 1747

Art 602………………………. Haji-Ioannou v Frangos [2009] 1747

Art 658……………………….. Haji-Ioannou v Frangos [2009] 1747

Art 659………………………. Haji-Ioannou v Frangos [2009] 1747

Money Laundering Decree No 3 of 1995 (Nigeria)

Reg. 6………………………… Abou-Rahmah v Abacha [2006] 377; Abou-Rahmah v Abacha [2007] 1 CA

Reg 10……………………….. Abou-Rahmah v Abacha [2006] 377

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

s.20………………………….. Brown v HM Queen Mother’s Executors [2007] 1129

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

140


Art 55………………………… X v USA [2004] 1493

Art 63………………………… X v USA [2004] 1493

P

Papua New Guinea Act

s.47…………………………… Re Dion Investments Pty Ltd [2014] 1333

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

Powers of Attorney Act 1996 (Canada BC)

s.8……………………………. Easingwood v Cockcroft [2016] 1675

s.9………………………….… Easingwood v Cockcroft [2016] 1675

Pt.2…………………………… Easingwood v Cockcroft [2016] 1675

Pt.3…………………………… Easingwood v Cockcroft [2016] 1675

Practice Direction RC 05/11 Taxation of Costs in

(Jersey)…..…………………………………………………….. Alhamrani v Alhamrani [2008] 941 JCA

Civil Proceedings Practice Direction RC 06/02

Taxation of Costs – Factor ‘A’ Rater per hour (Jersey)…….. Alhamrani v Alhamrani [2008] 941 JCA

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

141



s.153…………………………. Critchley v Critchley [2008] 1563

Probate Act 2000 (Nova Scotia)

s.46…………………………… Re Clements Estates [2007] 1717


s.64…………………………… Re Willis, Willis v Wilson [2010] 169


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

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

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; Butler v Butler [2016] 1519

Property Law Act 1958 (Victoria)

s.185…………………………. CPT Custodian v Commissioner of State Revenue [2006] 447

Property Law Act 1974 (Queensland)

s.54…………………………. Barns v Barns [2005] 1093

s.55…………………………. Barns v Barns [2005] 1093

Property Law Act 2007 (New Zealand)

142


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; Clayton v Clayton [2016] 955

s.2……………………………. Harrison v Harrison (1) [2009] 1319; Clayton v Clayton [2016] 955

s.4……………………………. Clayton v Clayton [2016] 955



s.21…………………………... Clayton v Clayton [2016] 955

s.25…………………………… Harrison v Harrison (1) [2009] 1319; Harrison v Harrison (2) [2009] 1333;

Clayton v Clayton [2016] 955

s.33…………………………… Harrison v Harrison (1) [2009] 1319; Harrison v Harrison (2) [2009] 1333;

Clayton v Clayton [2016] 955



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)

s.48…………………………… Re Viertel [2003] 1075

Provincial Elections Act 1960 (British Columbia)

s.5……………………………. Sidney and North v British Columbia [2017] 135

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

143


R

Real Property Limitation Act 1851 (St Vincent and the Grenadines)

s.4…………………………….. King v Gershon Robertson [2015] 849

s.12…………………………… King v Gershon Robertson [2015] 849



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 A-G of Western

Australia [2007] 1375

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

144


Stamp Duties Act 1920-1959 (New South Wales)……………………. Gregg v Pigott [2012] 953

Stamp Duties Act 1923 (SA)

s.4…………………………… Barns v Barns [2005] 1093

sch.2………………………….. Barns v Barns [2005] 1093

Statute Law (Miscellaneous Provisions) Act (No 2)

2007 (New South Wales)

s.27…………………………… Miskelly v Arnheim [2009] 1529

Status of Children Act 1996 (New South Wales)

s.9……………………………. Re Barlow, Dalton v Ellis [2008] 1333



Successiewet 1956 (Netherlands)

Art 1…………………………. van Hilten-van Heijden’s heirs v Inspecteur van de Belastingdienst [2006] 919

Art 3…………………………. van Hilten-van Heijden’s heirs v Inspecteur van de Belastingdienst [2006] 919

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 1981 (Queensland)


Succession Act 2006 (New South Wales)

Schedule 1…………………… Miskelly v Arnheim [2009] 1529

Succession Law Reform Act 1990 (Ontario)


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 PtyLtd [2005] 1271

Supreme Court (General Civil Procedure) Rules 1996 (Victoria)

(SR 19/1996)

r54.02………………………… Crowe v Stevedoring Employees Retirement Fund Pty Ltd [2005] 1271

145


T

Texas Trust Code

s112.054……………………… Re Barton, Tod v Barton [2002] 471

Transfer of Land Act 1958 (Vicoria)

s.89…………………………… CPT Custodian v Commissioner of State Revenue [2006] 447

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 1936 (South Australia)…………………………………… Re Dion Investments Pty Ltd [2014] 1333




Trustee Act 1956 (New Zealand)………………………………………. Wingate v Butterfield Trust (Bermuda) Ltd [2008] 357

s.13E…………………………. Kain v Hutton [2007] 1751 CA

s.14…………………………… Patchett v Williams [2006] 639

s.15…………………………… Re Allen, Lewis v Vincent [2008] 1691

s.28…………………………… Patchett v Williams [2006] 639


s.41…………………………… Kain v Hutton [2005] 977 NZHC; Kain v Hutton [2007] 1751 CA; Kain v

Hutton [2008] 1381 SC

s.51…………………………… Kain v Hutton [2005] 977; Hope v Khyentse [2007] 1551; [2010] 469 Re OPC

Managed Rehab Ltd, Levin v Ikiua s.52…………………………… Re OPC Managed Rehab Ltd, Levin & v Ikiua [2010] 469

s.64…………………………… Kain v Hutton [2005] 977

s.66…………………………… Patchett v Williams [2006] 639; 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 Gordon [2004] 199

s.73…………………………… Wong v Burt [2005] 291

s.75…………………………… Re Allen, Lewis v Vincent [2008] 1691

146


Trustee Act 1958 (Victoria)

s.3…………………………….. Nolan v Nolan [2004] 1261VCA

s.67……………………...……. Youyang Pty Ltd v Minter Ellison [2003] 751

Trustee Act 1961 (Cayman)

s.61…………………………… IFG International v French [2013] 251; IFG International v French [2014] 1191

Trustee Act 1961 (Isle of Man)

s.61…………………….…….. Re Alliance & Leicester International Ltd [2004] 927


Trustee Act 1975 (Bermuda)

s.47A………………………… In the matter of the F Trust [2016] 859

Trustee Act of Nova Scotia 1989




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

Trustee Act 1998 (Bahamas)

s.83…………………………… Dawson-Damer v Taylor Wessing [2016] 253; Dawson-Damer v Taylor Wessing

[2018] 57

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.97…………………………… Wendt v Orr [2005] 223

Trustee Act (British Virgin Islands)

s.24…………………………… Appleby Corporate Services v Citco Trustees [2016] 375

s.31…………………………… Appleby Corporate Services v Citco Trustees [2016] 375

Trustee Ordinance Cap 29 (Hong Kong)

147


s.34(1)……………………….. Re Sadick (dec'd), da Silva v HSBC Trustee (Hong Kong) Ltd [2010] 863

Trustees and Executors Act 1961


The Trusts Act 1973 (Queensland)……………………………………. McKnight v Ice Skating Queensland Incorporated [2009] 989

Trusts (Guernsey) Law 1989………………………………………….. Spread Trustee Co Ltd v Hutcheson [2010] 315

s.1…………………………….. Bathurst v Kleinwort Benson (Channel Islands) Trustees Ltd [2007] 759

s.4…………………………….. 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

s.20……………………..……. Bathurst v Kleinwort Benson (Channel Islands) Trustees Ltd [2007] 759

s.21………………………..… Bathurst v Kleinwort Benson (Channel Islands) Trustees Ltd [2007] 759


Stuart-Hutcheson v Spread Trustee Company Ltd [2002] 1213; Virani v Guernsey

Int Trustees Ltd (No 1) [2004] 1007




Re the K Trust [2016] 1225


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.60…………………………… Bathurst v Kleinwort Benson (Channel Islands) Trustees Ltd [2007] 759


Re the V Settlement [2010] 733


148


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


s.74………………..………… Bathurst v Kleinwort Benson (Channel Islands) Trustees Ltd [2007] 759

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.15………………..….……… Re the K Trust [2016] 1225

s.20………………..…….…… Re the K Trust [2016] 1225

s.32…………………...……… Re the K Trust [2016] 1225

s.35…………………………… Re the K Trust [2016] 1225

s.57…………………………… In the matter of X [2009] 353

s.69…………………………… Re B, B v T [2013] 763; Re the K Trust [2016] 1225

s.80…………………………… Re the K Trust [2016] 1225

s.86…………………………… Re the K Trust [2016] 1225

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

Art. 1….……………………… Freeman v Ansbacher Trustees (Jersey) Ltd

[2010] 569; O’Keefe v Caner [2017] 609

Art. 2………………………… Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2004] 1; Bagus

Investments Ltd v Kastening [2012] 1675; O’Keefe v Caner [2017] 609

Art. 5………………..……… EMM Capricorn Trustees v Compass Trustees [2001] 997; Re Winton Investment

Trust, Seaton v Morgan [2008] 553

149


Art. 8………………………… Compass Trustees v McBarnett [2003] 461; Re A Trust, B v C [2011] 749

Art. 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

Art. 10………….……………. Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2004] 1

Art. 11……………………….. Re Mr and Mrs P Capital Asset Protection Plan Trust, JP v Atlas Trading

Company (Jersey) Ltd [2009] 873

Art. 12………………………. Re Mr and Mrs P Capital Asset Protection Plan Trust, JP v Atlas Trading

Company (Jersey) Ltd [2009] 873

Art. 20………….……………. Oakley v Osiris Trustees Ltd [2009] 461

Art. 21…………………….…. Alhamrani v Russa Management Ltd [2007]1317; Freeman v Ansbacher Trustees

(Jersey) Ltd [2010] 569; O’Keefe v Caner [2017] 609


Art. 24………………………. U Ltd v B [2013] 545

Art. 25……………….………. Breakspear v Ackland [2008] 777; Spread Trustee Co Ltd v Hutcheson [2012] 317

Art. 26……………………….. Alhamrani v Alhamrani [2008] 941 JCA; Alhamrani v Russa Management Ltd

[2007]1317; Landau v Anburn Trustees Ltd [2008] 487; Investec v Glenalla

[2017] 205

Art. 30…………….…………. Freeman v Ansbacher Trustees (Jersey) Ltd [2010] 569

Art. 32………………………. Investec v Glenalla [2017] 205

Art. 33…………….…………. Bagus Investments Ltd v Kastening [2012] 1675

Art. 37…………….…………. Oakley v Osiris Trustees Ltd [2009] 461

Art. 41………………………. Re T Settlement [2002] 1529

Art. 43………………………. Re an estate trust [2001] 571; Re the Peter Hynd `H’ Settlement [2001] 1027; Re

the Norman trust agreement [2002] 1479; Re T Settlement [2002] 1529; Compass

Trustees v McBarnett [2003] 461; Re the Esteem Settlement, Grupo Torras SA v

Al-Sabah [2004] 1; Mubarak v Mubarik [2009] 1543;

Art. 47………………………. Re the Esteem Settlement [2002] 337; Re T Settlement [2002] 1529; Re Green

GLG Trust, ex parte Abacus (CI) Ltd [2003]377; Compass Trustees v McBarnett

[2003] 461; Mubarak v Mubarik [2009] 1543

Article 51……………………. Re B Trust [2007] 1361; Re A Trust Company Ltd [2008] 377; Alhamrani v

Alhamrani [2008] 941 JCA; 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

Art. 52………………………. Oakley v Osiris Trustees Ltd [2009] 461

150


Art. 53…………….…………. Alhamrani v Russa Management Ltd [2007]1317; Alhamrani v Alhamrani [2008]

753 JRC; Alhamrani v Alhamrani [2008] 941 JCA

Art. 56………………………. Alhamrani v Alhamrani [2008] 753 JRC; Gregson v HAE Trustees Ltd [2008] 999

Art. 57……………………….. Freeman v Ansbacher Trustees (Jersey) Ltd [2010] 569; Bagus Investments Ltd v

Kastening [2012] 1675; O’Keefe v Caner [2017] 609

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.14…………………………. Re the K Trust [2016] 1225

s.96…………………………… AN v Barclays Private Bank & Trust (Cayman) Ltd [2007] 565



s.100…………………………. AN v Barclays Private Bank & Trust (Cayman) Ltd [2007] 565

s.103……………………….… AN v Barclays Private Bank & Trust (Cayman) Ltd [2007] 565


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


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.12B(J)………………………. In the matter of the F Trust [2016] 859

U

151


Uniform Trust Code (United States)


1249 PC

W

Wills Act 1988 (Bermuda)

s.7……………………………. BQ v DQ [2011] 373

s.9……………………………. Re the Hanover Trust [2016] 1755

s.14…………………………… BQ v DQ [2011] 373

s.16…………………………… BQ v DQ [2011] 373

Wills Act 1996 (British Columbia)

s.4…………………………….. Turner, Alma deceased, re [2004] 1467


Wills Act (Laws of Dominica, C 9:01)

s.29…………………………… Charles v Barzey [2003] 343

Wills Act 1973 (New Brunswick)


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)

s.22…………………………… 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

Wills, Probate and Administration 1898 (NSW)

s.29A………………………… Miskelly v Arnheim [2009] 1529

Wills Variation Act 1996 (c.490) (B.C. Canada)…………………….. Easingwood v Cockroft [2016] 1675

152


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

wills and trusts law reports index...1 wills and trusts law reports index part 1 – statutes,...

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