wills and trusts law reports index - legalease · 2017-10-19 · wills and trusts law reports index...

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Wills and Trusts Law Reports Index Part 2– Cases Considered (A –J)

Wills and Trusts Law Reports Index (January 2000 – January 2017)

Part 2 Cases Considered (A – J inclusive)

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A A

[2007] ECR I-11531…………………………………………………….. Persche v Finanzamt Lüdenscheid [2009] 483 re, [2013] UKSC 60……………………………………………………. Re PO, JO v GO [2014] 337 re, (Male Sterilisation) [2000] 1 FLR 549…………………………….. Re P [2009] 651; Re JDS, Smythe v JDS [2012] 475; Re JC [2012] 1211 re, (Care Proceedings: Asylum Seekers) [2003] EWHC 1086……….. XCC v AA [2012] 1645 patient, in re (unrep Guernsey 2001)…………………………………… In the matter of X [2009] 353 re, and C, (Equality and Human Rights Commission Intervening)

[2010] EWHC 978 (Fam)………………………………………. Re PO, JO v GO [2014] 337 v A [2007] EWHC 99 (Fam)……………………………………………. TM v AH [2016] 1291 v A [2009] WTLR 1…………………………………………………….. Re May, Revenue and Customs Prosecution Office v May [2009] 1365;

PJC v ADC [2009] 1419; Whaley v Whaley [2011] 1267; Prest v Petrodel Resources Ltd [2013] 1249; Tchenguiz-Imerman v Imerman [2014] 135

v A (An Elderly Applicant: Lump sum) [1999] 2 FLR 969…………. Re Myers, Myers v Myers [2005] 853 v A (maintenance pending suit: payment of legal fees)

[2001] 1 FLR 377………………………………………………. Minwalla v Minwalla [2006] 311 v A & St George’s Trustees Ltd [2007] EWHC 99 Fam ……………… J v MJ [2012] 395; CR v MZ [2014] 233 v B Hospitals NHS Trust; Taylor v Chesworth [2007] EWHC 1001 QB ………………………………………... Re JDS, Smythe v JDS [2012] 475 v Hoare [2008] 1 AC 844………………………………………………. Peconic Industrial Development Ltd v Lau & ors [2009] 999; National

Westminster Bank plc v Lucas [2015] 635 v Rothschild Trust Cayman [2006] WTLR 1129……………………… AN v Barclays Private Bank & Trust (Cayman) Ltd [2007] 565; Re the Ta-

Ming Wang Trust [2013] 129 v Secretary of State for the Home Dept [2004] UKHL 56……………. Burden v UK [2008] 1129 GC

A and B (Court of Protection: Delay and Costs) [2014] EWCOP 48………………………………………………………. Re KJP [2010] 687 AB v CD (2009) BCCA 200……………………………………………….. Easingwood v Cockcroft [2016] 1675 A Settlement, re

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[1994] JLR 139 ………………………………………………………… Breakspear v Ackland [2008] 777; Re R Remuneration Trust, GL Nautilus Trustees Ltd [2010] 497

A Trust, re [2012] Bda LR 79……………………………………………………. Crociani v Crociani [2015] 975

re [2013] WTLR 1117………………………………………………….. Re the K Trust [2016] 1225 B v C [2011] WTLR 745; [2009] JLR 447…………………………….. Pitt v Holt; Futter v Futter [2011] 623 CA; Pitt v HMRCC; Futter v

HMRCC [2013] 977 SC A Trust Company Ltd, re

[2008] WTLR 377………………………………………………………. Re DSL Remuneration Trust [2009] 373; Re R Remuneration Trust, GL Nautilus Trustees Ltd [2010] 497

AA, re representation of [2010] JRC 164 ………………………………………………………… Crociani v Crociani [2015] 975 AB

re [2014] WTLR 1117…………………………………………………... Re D [2016] 1153 v Dobbs [2010] WTLR 931…………………………………………….. Khan v Crossland [2012] 841 v HMRC [2006] UKSPC00572…………………………………………. HMRCC v Cairns [2009] 793; Mariner v HMRC [2014] 293

Abacus (CI) Ltd v Al-Sabah (Unrep 13 June 2003)………………………………………. Shalson v Russo [2003] 1165

Abacus Trust (IoM) Ltd v Barr [2003] WTLR 149……………………………………………… Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2004] 1; Burrell

v Burrell [2005] 313; Sieff v Fox [2005] 891; Donaldson v Smith [2007] 423; Barclays Private Bank & Trust (Cayman) Ltd v Chamberlain [2007]1697; Ogden v Trustees of RSH Griffiths 2003 Settlement [2008] 685; Re Howe Family Number 1 Trust [2009] 419; Oakley v Osiris Trustees Ltd [2009] 461 PC; Sutton v Sutton [2010] 115; Re Futter, Futter v Futter [2010] 609 (Ch); Pitt v Holt; Futter v Futter [2011] 623 CA; Re A Trust, B v C [2011] 745; Pitt v HMRCC; Futter v HMRCC [2013] 977 SC; Re the Onorati Settlement, A v Confiance Ltd [2015] 1773

v NSPCC [2001] WTLR 953…………………………………………… Re Green GLG Trust, ex parte Abacus (CI) [2003] 377; Burrell v Burrell

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[2005] 313; Judge v HMRC [2005] 1311; Re Futter, Futter v Futter [2010] 609 Ch; Pitt v Holt [2010] 269; Pitt v HMRCC; Futter v HMRCC [2013] 977 SC

Abbatt v Treasury Solicitor [1969] 1 WLR 561 and 1565…………………….. Hanchett–Stamford v A.G. [2009] 101

Abbey Forwarding Ltd v HMRC [2015] EWHC 225 (Ch)……………………………………… JSC Mezhduarodniy Promyshlenniy Bank v Pugachev [2015] 991

Abbey and Malvern Wells Ltd v Ministry of Local Government and Planning [1951] 1 Ch 728…….. The Independent Schools Council v Charity Comm. [2012] 41 Abbey National

v Cann [1991] AC 56…………………………………………………… Lloyd v Dugdale [2002] 863; Lebens v Lebens [2003] 251; Rodway v Landy [2001] 755; Scott v Southern Pacific Mortgages Ltd [2015] 1067

v Moss [1994] 1 FLR 307………………………………………………. The Mortgage Corporation v Lewis Silkin [2000] 357 v Solicitors Indemnity Fund Ltd [1997] PNLR 306………………….. Twinsectra Ltd v Yardley [2002] 423 HL

v Tufts [1999] 2 FLR 399……………………………………………… Pesticcio v Huet [2003] 1327

Abbot (a bankrupt), re [1983] 1 Ch 45……………………………………….. Haines v Hill [2008] 447 v Abbot [2009] WTLR 1675…………………………………………… Jones v Kernott [2009] 1771 Ch; Hapeshi v Allnatt [2010] 989; Jones v

Kernott [2012] 125 SC v Burton (1708) 11 Mod 181;88 ER 976………………………………. Tsarruf Mevduati v Merrill Lynch Bank [2010] 1285 v Philbin 39 TC 82……………………………………………………… Dextra Accessories v Macdonald [2003] 349 SpC; Crawford’s Trustees v

HMRC [2005] 797 Abbott

v Richardson [2006] WTLR 1567……………………………………… Simon v Byford [2013] 1615 Abdul Aziz Bin Michal Bin Abdul Aziz Al Saud

v Apex and Global Management Ltd [2014] EWCA Civ 1106……… Harb v Abdul Aziz [2016] 287 Abdul Rahman v Chase Bank (CI) Trust Company Ltd (see Rahman v Chase Bank (CI) Trust Company Ltd) Aberdeen City Council

v Stewart Milne Group Ltd [2011] UKSC 56………………………… Gorbunova v Estate of Boris Berezovsky [2016] 1591 Aberdeen Construction Group Ltd

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v IRC [1978] AC 885………………………………………………….. Jerome v Kelly [2004] 681 HL Aberdeen Railway Co

v Blaikie Brothers (1854) 1 Macq 461……………………………….. Re Bhullar Bros Ltd, Bhullar v Bhullar [2003] 1397; Patchett v Williams [2006] 639; Ultraframe (UK) Ltd v Fielding [2007] 835; Sharma v Sharma [2014] 111

Abidin Daver, the [1984] AC 375………………………………………………………….. Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2002] 337; Re B

Trust [2007] 1361; Koonmen v Bender [2007] 293; Clark v WWF [2011] 961; Tadros v Barratt [2014] 1753

Able (UK) Ltd v HMRC [2007] EWCA Civ 1207……………………………………… Newall v Lewis [2008] 1649

Abou-Rahmah v Abacha [2006] WTLR 377 (HC) …………………………………….. Abou-Rahmah v Abacha [2007] 1 CA; Starglade Properties Ltd v Nash

[2010] 1267 [2007] WTLR 1…………………………………………….. Sinclair Investments v Versailles Trade Finance [2011] 1043 Abraham

v Attorney-General [1934] P17 ……………………………………….. Agulian v Cyganik [2006] 565 CA Abrahams’ Will Trusts, re

[1969] 1 Ch 463………………………………………………………… Allan v Rea Brothers Trustees Ltd [2002] 625; Sieff v Fox [2005] 891; Re Howe Family Number 1 Trust [2009] 419; Pitt v Holt; Futter v Futter [2011] 623 CA; Re A Trust, B v C [2011] 745; Pitt v HMRCC; Futter v HMRCC [2013] 977 SC

Abram (deceased), re [1996] 2 FLR 379………………………………………………………. Baynes v Hedger [2008] 1719; Garland v Morris [2007] 797; Challinor v

Challinor [2009] 931; Bainbridge v Bainbridge [2016] 943 AC

v DC (Financial Remedy: Effect of s.37 Avoidance Order) (No 1) [2013] WTLR 745……………………………………………. Dellal v Dellal [2015] 1137; Re the Onorati Settlement, A v Confiance Ltd

[2015] 1773 AC Ward & Son

v Catlin (Five) Ltd [2009] EWCA Civ 1098…………………………. Gorbunova v Estate of Boris Berezovsky [2016] 1591 Ace Insurance SA/NV

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v Zurich Insurance Co [2001] EWCA Civ 173………………………. Chelleram v Chelleram [2002] 675 Achary re the will of Stephen (deceased) [1977] TASS C10…………………. Reading v Reading [2015] 1245 Ackerley, re

[1913] 1 Ch 510………………………………………………………… Re Epona Trustees Ltd [2009] 87 Across Australia Finance Pty

v Kalls [2008] NSWSC 783……………………………………………. Szepietowski v SOCA [2011] 1435 Actionstrength Ltd v International Glass Engineering SpA [2003] 2 AC 541……………. Wilson v Truelove [2003] 609; Kinane v Mackie-Conteh [2005] 345 Adair

v New River Co (1805) 11 Ves 429……………………………………. PNPF Trust Company Ltd v Taylor [2009] 1215 Adam & Harvey

v International Maritime Supplies [1967] 1 WLR 445………………. Brennan v Prior [2016] 203 Adams,

re, unreported 22nd July 1981…………………………………………… Chittock v Stevens [2000] 643 and the Kensington Vestry, in re (1863) 27 Ch D 394……..………… Pennington v Waine (No 2) [2003] 1011; Harrison v Gibson [2006] 289

v Adams [1892] 1 Ch 369……………………………………………… AN v Barclays Private Bank & Trust (Cayman) Ltd [2007] 565; Re Nathan, Nathan v Leonard [2002] 1061

v Bracknell Forest Borough Council [2005] 1 AC 76……………….. Peconic Industrial Development Ltd v Lau & ors [2009] 999 v Cape Industries plc [1990] 1 Ch 433……………………………….. Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2004] 1; Re

Poyiadjis [2004] 1169; Ultraframe (UK) Ltd v Fielding [2007] 835; Prest v Petrodel Resources Ltd [2013] 1249

v Cheverel (1606) Cro Jac 113………………………………………… Daniels v Thompson [2004] 511 Adamson, ex parte [1878] 8 Ch D 807………………………………………………………. Libertarian Investments Ltd v Hall [2015] 241 Adekunle

v Ritchie [2007] WTLR 1505………………………………………….. Jones v Kernott [2012] 125 SC Adeoso

v Adeoso [1980] 1 WLR 1535…………………………………………. Lindop v Agus [2009] 1175;Williams v Martin [2016] 1075 Addis

v Clement (1728) 2 P Wms 456 ……………………………………….. Sinclair Investments v Versailles Trade Finance [2011] 1043 Aegis Blaze, the

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[1986] 1 Lloyd’s Rep 203………………………………………………. Kousouros v O’Halloran [2015] 1023 AEI Ltd

v Phonographic Performance Ltd [1999] 1 WLR 1507 ……………… d’Abo v Carleton Paget [2000] 863; Agulian v Cyganik [2006] 565 CA AG Securities v Vaughan, Antoniades v Villiers [1990] 1 AC 417………………….. MacKinnon v Regent Trust Company Ltd [2005] 1367 Agip (Africa) Ltd

v Jackson [1991] Ch 265………………………………………………. Balfron Trustees Ltd v Petersen [2002] 157; Twinsectra v Yardley [2000] 527 CA; The Public Trustee v Williams [2002] 45; Twinsectra Ltd v Yardley [2002] 423 HL; Shalson v Russo [2003] 1165; Niru Battery Manufactoring Co v Milestone Trading [2004] 379; Clark v Cutland [2004] 629; Barlow Clowes Int v Eurotrust Int [2004] 1365; Abou-Rahmah v Abacha [2007] 1 CA; Starglade Properties Ltd v Nash [2010] 1267; Independent Trustee Services v GP Noble Trustees [2012] 1171

Agnew v CIR [2001] UKPC 28 ………………………………………………… Sinclair Investments v Versailles Trade Finance [2011] 839 Agricultural Credit Corp of Saskatchewan

v Pettyjohn [1991] 79 DLR (4th) 22 (Sask CA)……………………….. Brazil v Durant International [2015] 1323 Agricultural Land Management

v Jackson (No 2) [2014] WASC 102………………………………….. AIB Group v Mark Redler & Co [2015] 187 Agulian

v Cyganik [2006] WTLR 565………………………………………….. Gaines-Cooper v HMRCC [2007] 101 SC; Gaines-Cooper v HMRCC [2008] 209 (HC); Holliday v Musa [2010] 839; Morris v Davies [2011] 1643; Peters v Pinder [2011] 1379; Re Sylvester [2014] 127; Kebbeh v Farmer [2016] 1011

AH v Hertfordshire Partnership NHS Foundation Trust (costs) [2011] EWHC 276 (COP)……………………………………………… JS v KB [2014] 991 [2011] EWHC 3524 (COP)…………………………………………….. JS v KB [2014] 991

AH (Sudan) v Secretary of State for the Home Department [2007] UKHL 49…… Ramsay v HMRCC [2013] 1773; JP Gilchrist Trust v HMRC [2014] 1209

Ahmed v Kendrick (1988) 56 P&CR 120 ………………………………………. The Mortgage Corporation v Lewis Silkin [2000] 357

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Ahmed & Co, re [2006] EWHC 480 Ch………………………………………………….. Re Lehman Brothers Intl (Europe) [2012] 1355

AIB Group (UK) plc v Redler [2013] WTLR 1303…………………………………………… Santander UK plc v RA Legal Solicitors [2014] 495; Santander UK plc v

RA Legal Solicitors [2014] 813 CA; Brudenell-Bruce v Moore [2015] 373; Purrunsing v A’Court [2016] 1027

Aiden Shipping Co Ltd v Interbulk Ltd; `The Vimieria’ [1986] AC 965……………………… Chessels v British Telecommunications Plc [2002] 719

Aiken v MacDonald’s Trustees [1894] 3 TC 306……………………………. Rogge v HMRCC [2012] 537 v Short (1856) 1 H&N 210……………………………………………. Pitt v Holt; Futter v Futter [2011] 623 CA

Ainesbury v Millington (Note) [1987] 1 WLR 379……………………………….. Bowman v Fels [2005] 481 CA; Harb v King Fahd bin Abdul Aziz [2006]

609 Aintree University Hospitals NHS Foundation Trust v James [2013] UKSC 67……………………………………………… Re Gladys Meek, Jones v Parkin [2014] 1155; Ross v A [2016] 495; Re

Jones [2016] 661 Air Canada

v M & L Travel Ltd [1993] 3 SCR 787 ………………………………. Giles v Westminster Savings Credit Union [2006] 1745 Air Jamaica Ltd

v Charlton [1999] 1 WLR 1399 ………………………………………. Bath & NE Somerset Council v Attorney-General [2002] 1257; Dalriada Trustees v Woodward [2012] 1489

Airbus Industrie GIE v Patel [1999] 1 AC 119……………………………………………….. Al-Bassam v Al-Bassam [2004] 157; Al-Bassam v Al-Bassam (No 3)

[2004] 757 CA; Tadros v Barratt [2014] 1753 Airedale NHS Trust

v Bland [1993] AC 789 ………………………………………………… Re M, ITW v Z [2009] 1791; Re G (TJ) [2011] 231; Re JC [2012] 1211 Aitchison

v Dixon (1870) LR 10 Eq Cas 589…………………………………….. Agulian v Cyganik [2006] 565 CA Aitken, ex parte

Aspinall v Aspinall (1817) 2 Madd 192……………………………….. Du Preez v Kaupthing Singer & Friedland (IoM) [2011] 561 AJ Bekhor & Co Ltd

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v Bilton [1981] QB 923 ………………………………………………... JSC Mezhduarodniy Promyshlenniy Bank v Pugachev [2015] 991 AK (gift Application), re

Lomas v AK [2015] WTLR 825………………………………………. Ross v A [2016] 495 Akai Holdings Ltd

v Kasikornbank plc [2011] 1 HKC 357 ………………………………. AIB Group v Mark Redler & Co [2015] 187 Akdivar

v Turkey (1996) 23 EHRR 143……………………………………….. Burden v UK [2007] 607 4th; Burden v UK [2008] 1129 GC Akerman, re [1891] 3 Ch 212………………………………………………………… The Russell-Cooke Trust Co v Richard Prentis & Co [2003] 1529;

Re Kaupthing Singer & Friedlander Ltd [2011] 79 Aksoy

v Turkey (1996) 23 EHRR 553………………………………………… Burden v UK [2007] 607 4th; Burden v UK [2008] 1129 GC Aktieselskabet Dansk Skibsfinansiering

v Brothers (2000) 3 HKCFAR70………………………………………. Twinsectra Ltd v Yardley [2002] 423 HL; Luo v Estate of Hui & anr [2009] 849

Al-Bassam v Al-Bassam [2003] WTLR 1………………………………………….. Al-Bassam v Al-Bassam (No 3) [2004] 757 CA v Al-Bassam (No 2) [2004] 157………………………………………… Al-Bassam v Al-Bassam (No 3) [2004] 757 CA; Tadros v Barratt [2014]

1753 Al Fayed

v Advocate General for Scotland [2004] ScotCS278…………………. R (on the application of Davies) v HMRCC [2010] 681 v Commissioner for the Metropolis [2002] EWCA Civ 780…………. Birdseye v Roythorne & Co [2015] 961

Al-Khatib v Masry [2002] 1 FLR 1053……………………………………………. Minwalla v Minwalla [2006] 311

Al-Mehdawi v Secretary of State for the Home Department [1991] AC 987…….. Thorpe v HMRCC [2009] 1269

Alati v Kruger (1955) 94 CLR 216………………………………………….. Independent Trustee Services v GP Noble Trustees [2012] 1171

Albazero, the [1977] AC 774………………………………………………………….. Corbett v Bond Pearce [2000] 655 QBD; Hughes v Richards [2011] 997

Albert Lee v CIR 25 TC 485………………………………………………………. Simpson v HMRCC [2009] 499

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Alberta Ltd v Otter Bay Developments Ltd 2009 BCCA 37………………………. Easingwood v Cockcroft [2016] 1675

Alconbury Developments Ltd v Secretary of State for the Environment [2001] 2 WLR 1389……… Holland v IRC [2003] 207

Aldrich v Cooper (1803) 3 Vesey Junior 382…………………………………… Szepietowski v SOCA [2011] 1435

Alec Lobb (Garages) Ltd v Total Oil GB Ltd [1983] WLR 87…………………………………… In re Morris [2001] 1137

Alexander v Alexander [2012] WTLR 187 ……………………………………….. Re English & American Insurance Co Ltd [2014] 57; Re The Portman

Estate [2015] 871 v Arts Council of Wales [2001] 1 WLR 1840………………………… Ratiu v Conway [2006] 101 v IRC [1991] STC 112………………………………………………….. Arkwright v IRC [2004] 181 SpC v Rayson [1936] 1 KB 169…………………………………………….. Patel v Mirza [2014] 1567 CA; Watts v Watts [2014] 1781 v Tse 1 NZLR 318………………………………………………………. Kain v Hutton [2005] 977 NZHC

Alexander Ward & Co Ltd v Samyang Navigation Co Ltd 1975 SC (HL) 26…………………….. McDowall v IRC [2004] 221

Alexandra Park Trustees v Haringey LB (1967) 66 LGR 306……………………………………. Bath & N E Somerset Council v Attorney-General [2002] 1257

Alfred McAlpine Construction Ltd v Panatown Ltd [2000] UKHL 43…………………………………….. Hughes v Richards [2011] 997

Algosaibi v Saad Investments Co Ltd CICA (1 of 2010)……………………….. JSC Mezhduarodniy Promyshlenniy Bank v Pugachev [2015] 991

Alhamrani v Alhamrani [2008] WTLR 753……………………………………….. Gregson v HAE Trustees Ltd [2008] 999; Landau v Anburn Trustees Ltd

[2008] 487; Freeman v Ansbacher Trustees (Jersey) Ltd [2010] 569 v Russa Management Ltd [2007] WTLR 1317………………………. Alhamrani v Alhamrani [2008] 941 JCA; Re Bird Charitable Trust and

Bird Purpose Trust, Basel Trust Corp (Channel Islands) Ltd [2008] 1505; Landau v Anburn Trustees Ltd [2008] 487

Ali re, [2012] EWHC 2302 (Admin)……………………………………… Wagstaff v HMRC [2014] 547 v Khan [2009] WTLR 187 CA……………………………………….. M v M [2013] 1725

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Alie v Bertrand & Free Constrcution Co Ltd [2002] OJ No 4697………. Re Clements Estate [2007] 1717 v Bertrand & Free Constrcution Co Ltd (permission to appeal) [2003] SCCA 48………………………………………………………. Re Clements Estate [2007] 1717

Alison v Alison (1934) 51 CLR 653…………………………………………… Re The Shinorvic Trust [2013] 337

Allan re, Havelock v Havelock (1881) 17 Ch D 807………………………… Re Z Trust, MEP v Rothschild Trust Cayman Ltd [2011] 735

v Morrison [1900] AC 604…………………………………………….. Rowe v Clarke [2006] 347; Re Zielinski, Korab-Karpinski v Lucas- Gardiner [2007] 1655

v Rea Brothers Trustees Ltd [2002] WTLR 625……………………… Clark v Cutland [2004] 629 Allcard

v Skinner (1887) 36 Ch D 145…………………………………………. Hammond v Osborn [2002] 1125; Re Rochelle deceased, Padgham v Rochelle [2002] 1483; Nel v Kean [2003] 501; Pesticcio v Huet [2003] 1327; Jennings v Cairns [2004] 361 CA; Niersmans v Pesticcio [2004] 699; Randall v Randall [2005] 119; Wright v Hodgkinson [2005] 435; Daniel v Drew [2005] 807 CA; Macklin v Dowsett [2005] 1561; Re Clapham [2006] 203; Turkey v Awadh [2006] 553; Kite v Rasini [2009] 969; Walker v Walker [2010] 1617; Re S, D v R [2011] 449; Smith v Cooper [2011] 691; Popowski v Popowski [2011] 1011; DL v A Local Authority [2012] 1713; Evans v Lloyd [2013] 1137; Hart v Burbridge [2013] 1191; Brown v Stephenson [2013] 1675; Pearce v Beverley [2014] 85; Crossfield v Jackson [2015] 1519

Allen, re (1889) WN 132……………………………………………………… Close Trustees (Switzerland) SA v Vildosola [2008] 1543 v Distillers Company (Biochemicals) Ltd [1974] QB 384…………… Re the trusts of two insurance policies, CD v D [2004] 751; Watt v ABC

[2017] 159 v Jambo Holdings [1980] 1 WLR 1252………………………………... JSC Mezhduarodniy Promyshlenniy Bank v Pugachev [2015] 991 v Jarvic (1969) Ch App 616……………………………………………. Alhamrani v Alhamrani [2008] 941 JCA

v Sir Alfred McAlpine & Sons Ltd [1968] 2 QB 229………………… Adams v Schofield [2004] 1049 Allen’s Estates, re;

Prescott v Allen [1945] 2 All ER 264…………………………………. Dellar v Zivy [2008] 17

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Allen-Meyrick’s Will Trusts, re [1966] 1 WLR 499…………………………………………………….. Re the Esteem Settlement [2002] 337; Re the Fletcher Challenge Energy

Employee Educational; Fund, Galley v Gordon [2004] 199; ATC (Cayman) Ltd v Rothschild Trust Cayman Ltd [2007] 951

Allfrey v Allfrey [2015] WTLR 1117………………………………………….. Pemberton v Pemberton [2016] 1817

Allgood re, Chatfield v Allen (unreported 18th December 1980)…………………… Allardyce v Roebuck [2004] 779 v Blake (1873) LR 8 Eq 160……………………………………………. Re Ross, Ross v Perrin-Hughes [2005] 191 Alliance Bank JSC

v Aquanta Corp [2012] EWCA Civ 1588…………………………….. Prest v Petrodel Resources Ltd [2013] 1249 Allied Capital Corp

v GC-Sun Holdings LP 910 A2d (2006) 1020………………………… Prest v Petrodel Resources Ltd [2013] 1249 Allied Maples

v Simmonds & Simmons [1995] 1 WLR 1602………………………… Bacon v Howard Kennedy [2000] 169; Macaulay & Farley v Premium Life Assurance [2000] 261; Jemma Trust Co Ltd v Kippax Beaumont Lewis [2004] 533; Martin v Triggs Turner Bartons [2010] 671; Feltham v Freer Bouskell [2013] 1363

Allnutt v Allnutt [2006] WTLR 1317 (HC)……………………………………. Allnutt v Wilding [2007] 941; Wills v Gibbs [2012] 903 v Wilding [2007] WTLR 941 CA……………………………………… Re A Trust Company Ltd [2008] 377; Ashcroft v Barnsdale [2010] 1677;

Chisholm v Chisholm [2011] 187; Wills v Gibbs [2012] 903; Re theHampelDiscretionary Trusts 1999 [2013] 1405; Kevern v Ayres [2014] 441; Giles v RNIB [2014] 1347; Oatley v Oatley Powney [2014] 1433; Vaughan-Jones v Vaughan-Jones [2015] 1287

Allsop re [1968] Ch 39 ………………………………………………………… Blech v Blech [2002] 483; Re Bowles (Dec’d), Hayward v Jackson [2003]

329 v North Tyneside MBC [1991] RVR 209………………………………. Goenka v Goenka [2016] 417

Alsager v Rowley (1802) 6 Ves Jun 748………………………………………… Roberts v Gill [2010] 1223 SC

Alsop Wilkinson

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v Neary [1995] 1 All ER 431…………………………………………… In the matter of the Omar Family Trust [2000] 713; Breadner v Granville- Grossman [2001] 377; STG Valmet Trustees v Brennan [2002] 273; Sherman v Perkins [2002] 603; Stuart-Hutcheson v Spread Trustee Company Ltd (costs) [2002] 1523; Re Poyiadjis [2004] 1169; Breadner v Granville-Grossman (costs) [2006] 411; Chirkinian v Larcom Trustees Ltd [2006] 1523; Re Macedonian Orthodox Community Church St Petka Inc’s application (No 3) [2007]1429; Professional Trustee v Infant Prospective Beneficiary [2007] 1631; Wingate v Butterfield Trust (Bermuda) Ltd [2008] 543 (Costs); Re Hemming [2009] 233; Kain v Hutton (Beddoe) [2009] 301; Re X (Trust) [2013] 731; Blades v Isaac [2016] 589

Aly v Aly (unreported 1st January 1984)…………………………………….. Page v Hewetts Solicitors [2012] 1427

Amalgamated Investment & Property Co Ltd v Texas Commercial International Bank Ltd [1982] 1 QB 85………. Gillett v Holt [2000] 195 CA; Jennings v Rice [2002] 367 CA; Hearn v

Younger [2002] 1317; Wilson v Truelove [2003] 609; Strover v Strover [2005] 1245; Luo v Estate of Hui & anr [2009] 849

Amalgamated Metal Trading Ltd v City of London Police Financial Investigation Unit

[2003] 4 All ER 1225……………………………………………………. Ani v Barclays Private Bank & Trust Ltd [2005] 469 Amaltal Corpn Ltd

v Maruha Corpn [2007] NZSC 40…………………………………….. AIB Group v Mark Redler & Co [2015] 187 Ambatielos Greece v UK (Preliminary Objections) [1952] ICJ Rep 28………….. Ben Nevis Holdings Ltd v HMRC [2014] 1 Ambler v Bolton (1872) LR 14 EQ 427…………………………………………. John Taylors v Masons [2005] 1519 American Leaf Blending Company Sdn Bhd

v Director General of the Inland Revenue (Malaysia) [1978] STC 561…………………………………………….. McCall v HMRCC [2008] 865; Ramsay v HMRCC [2013] 307; Ramsay v

HMRCC [2013] 1773 Amey

v Amey [1992] 2 FLR 89………………………………………………. Soulsbury v Soulsbury [2007] 1841; WA v Exors of HA [2015] 1471

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Amicable Society v Bolland (1830) 4 Bli NS 194…………………………………………. Cawley v Lillis [2013] 559

Amicus Horizon Ltd v The Estate of Judy Mabbott [2012] EWCA Civ 895……………….. Swetenham v Walkley [2014] 847; Williams v Martin [2016] 1075

Amin Rasheed Shipping Corp v Kuwait Insurance Co [1984] 1 AC 50……………………………… Chelleram v Chelleram [2002] 675; Koonmen v Bender [2007] 293

Amirteymour deceased, re [1979] 1 WLR 63………………………………………………………. Piggott v Aulton [2003] 445

AMP (UK) plc v Barker [2001] WTLR 1237 …………………………………………. Hearn v Younger [2002] 1317; Wolff v Wolff [2004]1349; Farmer v Sloan

[2005] 521; Sieff v Fox [2005] 891; Donaldson v Smith [2007] 423; Allnutt v Wilding [2007] 941; Clarkson v Barclays Private Bank & Trust (IoM) Ltd [2007]1703; Executors of Glass v Segerman [2008] 1615; Re Futter, Futter v Futter [2010] 609 Ch; Pitt v Holt; Futter v Futter [2011] 623 CA; Re A Trust, B v C [2011] 745; Day v Day [2013] 817; Pitt v HMRCC; Futter v HMRCC [2013] 977 SC

Ampthill Peerage, the [1977] AC 547………………………………………………………….. Couwenbergh v Valkova [2004] 937 CA; Dellal v Dellal [2015] 1137;

Re Baronetcy of Pringle of Stichill [2016] 1117 Anderson

(Administration of Costell Estate) v Patton [1948] 2 DLR 202, Alt SC………………………………..……. Easingwood v Cockcroft [2016] 1675

v British Bank of British Columbia (1876) 2 Ch D 644……………… Kousouros v O’Halloran [2015] 1023 v Hogg [2002] BCC 933………………………………………………… Clark v Cutland [2004] 629 v Lambie [1954] SC (HL) 43…………………………………………… Marley v Rawlings [2014] 299 SC v Stokes [1991] 1 FLR 391……………………………………………… Jones v Kernott [2012] 125 SC

Anderson (deceased) v HMRCC [2009] UKFTT 258 (UT)………………………………….. Hanson v HMRCC [2012] 1769; Litman v HMRC [2015] 857; Gedir v

HMRC [2016] 775 Anderton

v Clwyd CC [2001] 1 WLR 3174……………………………………… Nesheim v Kosa [2007] 149 Andrew Brown

15


v InnovatorOne plc WTLR(w) 2013-3………………………………… Brudenell-Bruce v Moore [2014] 559 Andrews,

re (1885) 30 Ch D 159………………………………………………….. Close Trustees (Switzerland) SA v Vildosola [2008] 1543 v Partington (1791) 3 Bro CC 401…………………………………….. Blech v Blech [2002] 483; Bassett v Basset [2005] 51; Ling v Ling [2002]

553 Ang

v Parrish (Inspector of Taxes) [1980] STC 341 ………………………. Rogge v HMRCC [2012] 537 Angel Airlines v Dean and Dean [2008] EWHC 1513 (QB)…………………………… Bentine v Bentine [2014] 197 Anglo-Italian Bank

v Davies (1878) 9 Ch D 275……………………………………………. Tsarruf Mevduati v Merrill Lynch Bank [2010] 1285 Angus v Emmott (see Re Steel) Anker-Petersen

v Anker-Petersen [2000] WTLR 581…………………………………. Re Z Trust, MEP v Rothschild Trust Cayman Ltd [2011] 735; Re The Portman Estate [2015] 871

v Christensen [2002] WTLR 313………………………………………. Re Barr’s Settlement Trusts [2003] 151; Re Davidge, Jennings v Cairns [2003] 959; Sieff v Fox [2005] 891; Ogden v Trustees of RSH Griffiths 2003 Settlement [2008] 685; Re Mr and Mrs P, Capital Asset Protection Plan Trust, JP v Atlas Trading Company (Jersey) Ltd [2009] 873; Bhatt v Bhatt [2009] 1139; Re Betsam Trust, McBurney v McBurney [2009] 1489; Pitt v Holt [2010] 269; Re Futter, Futter v Futter [2010] 609 ChD; Pitt v Holt; Futter v Futter [2011] 623 CA; Re A Trust, B v C [2011] 745; Pitt v HMRCC; Futter v HMRCC [2013] 977 SC

Anning v Anning (1907) 4 CLR 1049…………………………………………… Blackett v Darcy [2006] 581

Anns v Merton London Borough Council [1978] AC 728…………………. Hall v Estate of Bruce Bennett [2003] 827

Ansari v Ansari [2008] EWCA Civ 1456……………………………………… AC v DC [2013] 747 Antoniades

v Villiers [1990] 1 AC 417……………………………………………… Collier v Collier [2003] 617 Anthony

16


v Ellis & Fairbairn [2002] 2 Costs LR 277…………………………… Barrett v Rutt-Field [2006] 1505 ANZ Grindlays Trust Corporation (Jersey) Ltd, in re

(unreported 28th July 1995)……………………………………………… Re an estate trust [2001] 571 Anzani Investments Ltd

v Official Assignee [2008] NZCA 444………………………………… Re OPC Managed Rehab Ltd, Levin v Ikiua [2010] 469 Anziani, re [1930] 1 Ch 407………………………………………………………… Akers v Samba Financial Group [2015] 931 Aplin

v White [1973] STC 322………………………………………………... Bingham v HMRCC [2013] 787 Apotex

v Egis Pharmaceuticals (1991) 4 OR (3d) 321………………………… Re Merry deceased, Meredith v Plaxton [2003] 425 Applicant

v Inspector of Taxes [1999] STC (SCD) 128………………………….. Re a Financial Institution [2006] 277 Aquaculture Corp

v NZ Green Mussel Co Ltd (No 3) (1986) 1 NZIPR 678…………….. Kao Lee & Yip v Koo [2003] 1283 ARA

v Szipietowski [2009] EWHC 655 (Ch)……………………………….. Szepietowski v SOCA [2011] 1435 Arab Monetary Fund, the

v Hashim (Unreported, 15 June 1994)…………………………………. Re May, Revenue and Customs Prosecution Office v May [2009] 1365; Kakay v Frearson [2010] 1029

Arakella Pty Ltd v Paton [2004] NSWSC 13……………………………………………… Re Dion Investments Pty Ltd [2014] 1333 Arblade, re ECJ case C-376/96……………………………………………………… Re a Financial Institution [2006] 277 Arbuthnot

v Fagan [1995] CLC 1396……………………………………………… Marley v Rawlings [2014] 299 SC; Brooke v Purton [2014] 745; Guthrie v Morel [2016] 273

Arbuthnot & Latham Bank Ltd v Trafalgar Holdings Ltd [1998] 1 WLR 1426……………………….. Re Parnall, Parnall v Hurst [2003] 997; Jessup v Wetherell [2007] 515; Re

K [2007] 1007 Arbuthnot Leasing International Ltd

v Havelet Leasing Ltd [1990] BCC 636 ……………………………….. Inland Revenue v Hashmi [2002] 19 Ch

17


Archbalds (Freightage) Ltd v S Spanglett Ltd [1961] 1 QB 374……………………………………. Patel v Mirza [2014] 1567 CA

Archdale (James) & Co Ltd v Conservices Ltd [1954] 1 WLR 459…………………………………. Rathbone Brothers Plc v Novae Corporate Underwriting [2015] 301

Archer’s Case See North Australian Territory Company Archer-Slee

v Garland [1931] AC 212…………………………………………….. CPT Custodian Ltd v Commissioner of State Revenue [2006] 447 Arcturus Properties

v Attorney General [2001] JLR 43…………………………………… Re Kaplan [2010] 1171 Arenson v Arenson [1977] AC 405……………………………………………… Ham v Ham [2014] 255

v Casson Beckman Rutley & Co [1977] C 405………………………. Killick v PriceWaterhouseCoopers [2001] 699 Argosam Finance Co Ltd

v Oxby [1965] Ch 930………………………………………………….. Stow v Stow [2008] 1103 Argyll

v Argyll [1967] Ch 302…………………………………………………. Bluck v Information Commissioner [2008] 1 Arjon Pty Ltd

v Commissioner of State Revenue (Vic) (2003) 8 VR 502……………. CPT Custodian Ltd v Commissioner of State Revenue [2006] 447 Ark

v Kaur WTLR (W) 2010-10…………………………………………… Sharp v Hutchins [2015] 1269 Arklow Investments Ltd

v MacLean [2001] 1 WLR 594………………………………………… Sinclair Investment Holdings SA v Versailles Trade Finance Ltd [2006] 1655; Ultraframe (UK) Ltd v Fielding [2007] 835

Arkwright v IRC [2004] WTLR 181 SpC…………………………………………. IRC v Arkwright [2004] 855 ChD; Price v HMRCC [2011] 161

Armagas Ltd v Mundogas SA ( see The Ocean Frost)

Armitage, re [1972] Ch 438………………………………………………………… Kynnersley v Wolverhampton CC [2008] 65 re, Armitage v Garnett [1893] 3 Ch 337………………………………. Wendt v Orr [2005] 223; Wong v Burt [2005] 291 v Nurse [1998] Ch 241…………………………………………………. Walker v Stones [2000] 79 ChD; Taylor v Midland Bank Trust Company

18


[2002] 95; Iliffe v Trafford [2002] 507; Allan v Rea Brothers Trustees Ltd [2002] 625; Alexander v Perpetual Trustees WA Ltd [2002] 937; Re Woodland-Ferrari [2002] 1539; Gwembe Valley Development Co Ltd v Koshy [2004] 97 CA; Johns v Johns [2005] 529; Foreman v Kingstone [2005] 823; Re Clapham [2006] 203; Breadner v Granville-Grossman (costs) [2006] 411; Bonham v Blake Lapthorn Linnell [2007] 189; Cattley v Pollard [2007] 245; Barnes v Tomlinson [2007] 377; AN v Barclays Private Bank & Trust (Cayman) Ltd [2007] 565; Wingate v Butterfield Trust (Bermuda) Ltd [2008] 357 BSC; Re Berstein, Bernstein v Jacobson [2010] 559; BQ v DQ [2011] 373; Spread Trustee Co Ltd v Hutcheson [2012] 317; IFG International v French [2013] 251; IFG International v French [2014] 1191; An application for information about a trust [2015] 559; Appleby Corporate Services v Citco Trustees [2016] 373; Blades v Isaac [2016] 589; RNLI v Headley [2016] 1433; Barnsley v Noble [2016] 1501

Armory v Delamirie (1772) 1 Stra 505………………………………………… Libertarian Investments Ltd v Hall [2015] 241

Armour v Glasgow Royal Infirmary (1909) SC 916………………………….. Roberts v Gill [2010] 1223 SC

ARMS (Multiple Sclerosis Research) Ltd, re [1997] 2 All ER 679…………………………………………………… Re The Christian Brothers of Ireland in Canada [2004] 1079; Phillips v

RSPB [2012] 891; Young v A-G [2012] 913 Armsprop Trading Ltd

v Harris Distribution Ltd [1997] 1 WLR 1025……………………….. Buzzoni v HMRCC [2013] 47 Armstrong in re,

ex parte Gilchrist (1886) 17 QBD 521………………………………… Tasarruf Mevduati Sigorta Fonu v Merrill Lynch Bank and Trust Company (Cayman) Ltd [2010] 1285; Tasaruff Mevduati Sigorta Fonu v Merrill Lynch [2011] 1083; Tasaruff Mevduati Sigorta Fonu v Merrill Lynch [2011] 1249

v Reeves (1890) LR 25 Ir 325………………………………………….. Re Carapiet’s Trusts, Manoogian v Sonsino [2002] 989 Arnander (executor of Mckenna deceased)

v HMRCC [2007] WTLR 51…………………………………………… Golding v HMRCC [2011] 1183; HMRCC v Hanson [2013] 1029

19


Arnold v Britton [2015] 2 WLR 1593………………………………………….. Brennan v Prior [2016] 203; Gorbunova v Estate of Boris Berezovsky

[2016] 1591 Arnott

v Arnott 58 ILTR 145…………………………………………………... In re Flood [2002] 189 Aroso

v Coutts & Co [2001] WTLR 797……………………………………… Griffiths v Floyd [2004] 667; Pecore v Pecore [2007] 1591; Re Zielinski, Korab-Karpinski v Lucas-Gardiner [2007] 1655; Sillett v Meek [2009] 1065; Drakeford v Cotton [2012] 1135; Bingham v HMRCC [2013] 787

Arsenal Football Club plc v Elite Sports Distribution Ltd [2002] EWHC 3057 (Ch)…………… Dellal v Dellal [2015] 1137

Arthur JS Hall & Co v Simons [1999] 1 FLR 536……………………………………………. Soulsbury v Soulsbury [2007] 1841

Asbestos Insurance Coverage Cases, in re [1985] 1 WLR…………………………………………………………… Charman v Charman [2006] 1 Ascot Investmnets Pty Ltd

v Harper (1981) 148 CLR 337…………………………………………. Official Assignee in Bankruptcy v Wilson [2008] 1235 Ash

v McKennitt [2006] EWCA Civ 1714…………………………………. Bluck v Information Commissioner [2008] 1 Ashburn Anstalt

v Arnold [1989] Ch 1…………………………………………………… Lloyd v Dugdale [2002] 863; Wagstaff v HMRC [2014] 547; Preedy v Dunne [2015] 1795

Ashcroft v Barnsdale [2010] WTLR 1675………………………………………. Giles v RNIB [2014] 1347

Ashingdene v United Kingdom [1985] 7 EHRR 528 ……………………………….. Bailey v Warren [2006] 753

Ashmore & Co v Dawson Ltd [1973] 1 WLR 828……………………………………… Watts v Watts [2014] 1781

Ashton, in re [1938] Ch 482…………………………………………………….. Bath & NE Somerset Council v Attorney-General [2002] 1257 in the marriage of (1986) 11 Fam LR 457……………………………. Official Assignee in Bankruptcy v Wilson [2008] 1235

Ashworth

20


v Stanwix (1860) 3 E & E 701…………………………………………. Dubai Aluminium Co Ltd v Salaam [2003] 163 Ashkettle

v Gwinnett [2013] WTLR 1331 ………………………………………… Elliott v Simmonds [2016] 1355 Asiansky Television Plc

v Bayer-Posin [2001] EWCA 1792……………………………………. Placito v Slater [2004] 407; Re S and S, C v V [2009] 315 Askham

v Barker (1853) 17 Beav 37…………………………………………… Kain v Hutton [2007] 1751 NZCA ASML

[2005] ECR I-0000…………………………………………………….. Ordre des barreaux francophones et germanophone v Conseil des ministres [2008] 1059

Aspect Contracts (Asbestos) Ltd v Higgins Coinstruction plc [2015] UKSC 38………………………… High Commissioner for Pakistan v Nizam of Hyderabad [2016] 1763

Aspinall v Aspinall (1818) 2 Madd 192…………………………………………. Habana Ltd v Kaupthing Singer & Friedlander [2011] 275

Assets Co Ltd v Bain’s Trustees [1904] 6 F 692……………………………………… Re Baronetcy of Pringle of Stichill [2016] 1117 Assicurazioni Generali SpA v Arab Insurance Group (BSC) [2003] 1 WLR 577………………….. Lightfoot v Lightfoot-Brown [2005] 1031; Curran v Collins [2016] 235;

King v Chiltern Dog Rescue [2015] 1225; Burns v Burns [2016] 755 Associated Alloys Pty Ltd

v ACN 001452106 Pty Ltd [2002] HCA 25…………………………… Trinkler v Beale [2009] 1091 Associated Provincial Picture Houses Ltd

v Wednesbury Corporation [1948] 1 KB 223………………………… Re the Fletcher Challenge Energy Employee Educational Fund, Galley v Gordon [2004] 199; Pitt v Holt; Futter v Futter [2011] 623 CA

Associated Securities, re (1981) 6 ACLR 248…………………………………………………….. Kingate Global Fund Ltd v Knightsbridge (USD) Fund [2010] 1201

Assured Logistics Solutions Ltd, re [2011] EWHC 3029 Ch………………………………………………… Re BXL Services [2012] 1695 Astall

v Revenue and Customs Commissioners [2010] STC 137…………… McLaughlin v HMRCC [2012] 855 Aster, re (1876) 1 P 150………………………………………………………….. Re Baldry [2004] 609

21


Aston Cantlow and Wilmcote with Billesley Parochial Church Council v Wallbank [2001] EWCA Civ 713……………………………………. Holland v IRC [2003] 207 Astra Zeneca Insurance Co

v XL Insurance (Bermuda) Ltd [2013] EWCA Civ 1660……………. Rathbone Brothers Plc v Novae Corporate Underwriting [2015] 301 AT&T Istel Ltd

v Tully [1993 AC 45…………………………………………………….. Schmidt v Rosewood [2003] 565 PC ATB Financial

v Metcale &Mansfield (2008) 45 BLR (4th) 201 ………………………. Antle v R [2010] 373 Atlantic Computer Systems plc, re (No 1)

[1992] Ch 565…………………………………………………………… Re Japan Leasing (Europe) plc [2000]301 Atlas Maritime Co SA

v Avalon Maritime Ltd (No.1) [1991] 4 All ER 769………………….. Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2004] 1; Prest v Petrodel Resources Ltd [2013] 1249

Atos Consulting Ltd v Avis Europe plc [2007] EWHC 323 (TCC)………………………….. Kousouros v O’Halloran [2015] 1023

Atter v Atkinson (1869) LR 1 P&D 665……………………………………… Fuller v Strum [2002] 199 CA

Attorney-General v Able [1984] QB 795………………………………………………….. Bowman v Fels [2005] 481 CA v Aspinall (1837) 2 Milne and Craig 612……………………………… Westminster City Council v Porter [2003] 135; Helena Partnership v

HMRC [2012] 1519 v Barker [2000] 1 FLR 759……………………………………………. Mubarak v Mubarik [2009] 1543 JCA v Bishop of Worcester (1851) 9 Hare 328……………………………. The Independent Schools Council v Charity Comm. [2012] 41 v Blake [2001] AC 268………………………………………………… Kao Lee & Yip v Koo [2003] 1283; Daraydan Holdings Ltd v Solland Int.

Ltd [2004] 815; Murad v al-Saraj [2005] 1573; Sinclair Investments v Versailles Trade Finance [2011] 839; Novoship (UK) v Nikitin [2014] 1521

v Bushby (1857) 24 Beav 299…………………………………………. Re Trafford Community Leisure Trust [2006] 543 v Campbell (1872) LR 5 HL 524……………………………………… Crociani v Crociani [2015] 975 v Charity Commissioners [2012] WTLR 977………………………… Public Trustee v Butler [2012] 1043; Human Dignity Trust v Charity

Commission [2015] 789 v Clapham (1854) 4 de G M&G 591………………………………….. St Mary & St Michael Parish Advisory Co v Westminster Roman Catholic

22


Diocese Trustee [2006] 881 v Clarkson [1900] 1 QC 156…………………………………………… R (ZYN) v Walsall MBC [2014] 1649 v Cocke [1988] Ch 414…………………………………………………. Cattley v Pollard [2007] 245; A-G v Charity Commission [2012] 977;

Barnett v Creggy [2016] 17 v Cowper (1785) 1 Bro CC 439 ……………………………………….. St Mary & St Michael Parish Advisory Co v Westminster Roman Catholic

Diocese Trustee [2006] 881 v De Winton [1906] 2 Ch 106…………………………………………. Helena Partnership v HMRC [2012] 1519 v Earl of Clarendon (1810) 34 ER 190……………………………….. The Independent Schools Council v Charity Comm. [2012] 41 v Earl of Devon (1846) 15 Sim 193……………………………………. The Independent Schools Council v Charity Comm. [2012] 41 v Earl Grey [1898] 2 QB 534………………………………………….. Buzzoni v HMRCC [2011] 1163 v Earl of Lonsdale (1827) 1 Sim 193………………………………….. The Independent Schools Council v Charity Comm. [2012] 41 v Earl of Stamford (1843) 1 Ph 737………………………………….. St Mary & St Michael Parish Advisory Co v Westminster Roman Catholic

Diocese Trustee [2006] 881; The Independent Schools Council v Charity Comm. [2012] 41

v Edison Telephone Co (1880) 6 QBD 244……………………………. R (ZYN) v Walsall MBC [2014] 1649 v Equiticorp Industries Group Ltd [1996] 1 NZLR 528…………….. Prest v Petrodel Resources Ltd [2013] 1249 v Farrell [1931] 1 KB 81………………………………………………. Kain v Hutton [2007] 1751 NZCA v Governors of Christ’s Hospital [1896] 1 Ch 879…………………… A-G v Trustees of the British Museum [2005] 781 v Great Eastern Railway Co (1880) 5 App Cas 473…………………. A-G v Trustees of the British Museum [2005] 781 v Guardian Newspapers Ltd [1987] UKHL 13 ……………………… Futter v HMRCC; Pitt v HMRCC [2013] 977 v Guardian Newspapers (No 2) [1990] 1 AC 109…………………….. Murad v al-Saraj [2005] 1573; Bluck v Information Commissioner [2008]

1; Re B [2013] 763 v Heywood (1887) 19 QBD 326 ………………………………………... AB Essex v IRC [2002] 1; IRC v Eversden [2002] 1013 ChD v Ironmongers’ Company, the (1844) 10 Cl & F 908, 8 ER 983 ……… Christian Brothers of Western Australia Inc’s Trustees v Attorney-

General of Western Australia [2007] 1375 v Jacobs-Smith [1895] 2 QB 341……………………………………… Futter v HMRCC; Pitt v HMRCC [2013] 977 v Jameson [1905] IR 218………………………………………………. Executors of MacArthur v HMRCC [2008] 1185; Price v HMRCC [2011]

161; Watkins v HMRCC [2012] 677 v Jewish Colonization Association [1901] 1 KB 123…………………. Crociani v Crociani [2015] 975 v Kent (1862) 1H&C 12, 158 ER 782………………………………….. Peters v Pinder [2011] 1379 v Lord Grey [1898] 2 QB 534………………………………………….. Buzzoni v HMRCC [2013] 47; Buzzoni v HMRC [2014] 423 v Marquis of Ailesbury (1887) App Cas 672………………………….. Re Treadwell [2013] 1445;

23


v Mathieson [1907] 2 Ch 387………………………………………….. Galmerrow Securities v National Westminster Bank [2002] 129; Khaira v Shergill [2012] 1795 CA; Shergill v Kaira [2014] 1729 SC

v Mayor of Norwich (1837) 2 Myl & C 406………………………….. Re the K Trust [2016] 1225 v National Provincial & Union Bank of England [1924] AC 262……. Helena Partnership v HMRC [2012] 1519 v Pearson (1817) 3 Mer 353……………………………………………. Rai v Charity Commissioners [2012] 1053; Khaira v Shergill [2012] 1795;

CA; Shergill v Kaira [2014] 1729 SC v Poole Corporation [1938] Ch 23…………………………………….. University of London v Prag [2015] 705 v Pottinger (1861) 6 H&N 733, 158 ER 303…………………………… Peters v Pinder [2011] 1379 v Price [1914] AC 20…………………………………………………… Fraser v Canterbury Diocesan Board of Finance (No 2) [2005] 1499 HL;

A-G v Charity Commission [2012] 977 v Ross [1986] 1 WLR 252……………………………………………… Crawley Green Model Railway Society [2006] 1381; Human Dignity Trust

v Charity Commissioners [2015] 789 v Rowe (1862) 1 H&C 31, 158 ER 789………………………………… Peters v Pinder [2011] 1379 v St Aubyn (No 2) [1952] AC 15……………………………………… Hood v HMRC [2016] 835 v Shadwell [1910] 1 Ch 92…………………………………………….. Fraser v Canterbury Diocesan Board of Finance [2003] 1125; Fraser v

Canterbury Diocesan Board of Finance (No 2) [2005] 1499 HL v Smethwick Corporation [1932] 1 Ch 562………………………….. Bath & NE Somerset Council v Attorney-General [2002] 1257 v The South Sea Company (1841) 4 Beav 453; 49 ER 414…………... Perkins v Women’s Total Abstinence Educational Union [2004] 133 v Stanyforth (1721) Bunb 97…………………………………………… Dubai Aluminium Co Ltd v Salaam [2003] 163 v Webster (1875) LR 20 Eq 483………………………………………... Re Harding, Gibbs v Harding [2007] 479 v Wilson (1840) Cr & Ph 1……………………………………………… Westminster City Council v Porter [2003] 135 v Worrall [1895] 1 QB 99……………………………………………… Buzzoni v HMRCC [2013] 47; Buzzoni v HMRC [2014] 423; Hood v

HMRC [2016] 835 v Yule (1931) 145 LT 9 ………………………………………………… Agulian v Cyganik [2006] 565 CA

Attorney-General’s Reference (No 2 of 1982) [1984] QB 624………………………………………….. Prest v Petrodel Resources Ltd [2013] 1249 (No 1 of 1985) 1 QB 491……………………………………………….. Sinclair Investments v Versailles Trade Finance [2011] 839; Sinclair

Investments v Versailles Trade Finance [2011] 1043; FHR European Ventures v Cedar Capital Partners [2014] 1135

Attorney-General of the Bahamas v Royal Trust Co [1986] 1 WLR 1001………………………………… Re Carapiet’s Trusts, Manoogian v Sonsino [2002] 989

Attorney-General of Belize

24


v Belize Telecom Ltd [2009] UKPC 10……………………………….. Mills v HSBC Trustee (CI) Ltd [2010] 235; Dominion Corporate Trustees Ltd v Capmark Bank [2011] 1747; Dominion Corporate Trustees v Capmark Bank [2012] 1477; Scarfe v Matthews [2012] 1579; Bieber v Teathers [2013] 1; Rathbone Brothers Plc v Novae Corporate Underwriting [2015] 301; University of London v Prag [2015] 705

Attorney-General of the Cayman Islands v Wahr-Hanson [2001] WTLR 345…………………………………… Helena Partnership v HMRC [2012] 1519 Attorney-General of Ceylon

v Mackie [1952] 2 All ER 775…………………………………………. Executors of MacArthur v HMRCC [2008] 1185 Attorney-General of the Commonwealth of Australia v Breckler (1999) 197 CLR 83………………………………………… Crowe v Stevedoring Employees Retirement Fund Pty Ltd [2005] 1271 Attorney-General of Hong Kong

v Humphreys Estate (Queen Gardens) Ltd [1987] 1 AC 114……….. Gillett v Holt [2000] 195 CA; Cobbe v Yeomans Row Management Ltd [2005] 625 Ch; Yeoman’s Row Management Ltd v Cobbe [2006]1473 (CA); Yeoman’s Row Management Ltd v Cobbe [2008]1461 HL

v Reid [1994] 1 AC 324 ………………………………………………… Kao Lee & Yip v Koo [2003] 1283; Daraydan Holdings Ltd v Solland Int. Ltd [2004] 815; Patel v London Borough of Brent [2004] 577; Ultraframe (UK) Ltd v Fielding [2007] 835; Sinclair Investments v Versailles Trade Finance [2011] 839; Sinclair Investments v Versailles Trade Finance [2011] 1043; FHR European Ventures v Mankarious [2013] 631; Sharma v Sharma [2014] 111; FHR European Ventures v Cedar Capital Partners [2014] 1135; Cadogan Petroleum plc v Tolley [2015] 1505; Lloyds Trust Co (CI) Ltd v Fragoso [2017] 103

Attorney-General of Jersey v Holley [2005] 2 AC 580……………………………………………… Abou-Rahmah v Abacha [2007] 1 CA

Attorney-General of New South Wales v NSW Henry George Foundation Ltd [2002] NSWSC 1128……….. Commissioner of Taxation v Aid/Watch Inc [2010] 423 v Perpetual Trustee Co Ltd (1940) 63 CLR 209……………………… Christian Brothers of Western Australia Inc’s Trustees v Attorney-

General of Western Australia [2007] 1375 Attorney-General of Ontario

v Ballard Estate (1995) 119 DLR (4th) 750……………………………. Foreman v Kingstone [2005] 823 v Stavro 119 DLR 750…………………………………………………. Re the Angora Trust, Rosewood v Schmidt [2001] 1081 IoMHC; Schmidt

25


v Rosewood [2003] 565 PC Attorney-General to the Prince of Wales

v Collom [1916] 2 KB 193……………………………………………… Fielden v Christie-Miller [2015] 1165 Augustus v Permanent Trustee Co (Canberra) Ltd (1971) 124 CLR 245……… Re Dion Investments Pty Ltd [2014] 1333 Auriferous Properties Ltd (No 2), re [1898] 2 Ch 428…………………………………………………………. Squires v AIG Europe (UK) Ltd [2006] 705 Austen

v Collins (1886) 54 LT 903……………………………………………. Howard v Howard-Lawson [2012] 617 Austin, in the estate of

(1929) SJ 545…………………………………………………………… Fuller v Strum [2002] 199 CA Australian Broadcasting Commission

v Australian Performing Rights Association (1973) 129 CLR 99…… Wendt v Orr [2005] 223 Australian Crime Commission

v Gray [2003] NSWCA 318……………………………………………. Accurate Financial Consultants Pty Ltd v Koko Black Pty Ltd [2009] 1685 Australian Eagle Insurance Co Ltd

v Mutual Acceptance (Insurance) Pty Ltd [1983] 3 NSWLR 59……. Alexander v Perpetual Trustees WA Ltd [2002] 937 Australian Elizabethan Theatre Trust, in re (1991) 102 ALR 681…………………………………………………….. Twinsectra Ltd v Yardley [2002] 423 HL Australian Mining & Smelting Europe Ltd v Commission of the European Communities [1983] QB 878………. Bowman v Fels [2005] 481 CA Australian Mortgage & Property Pty Ltd

v Balcon Pty Ltd (2001) 10 BPR 19,227………………………………. Re Barlow, Dalton v Ellis [2008] 1333 Autologic Holdings plc

v IRC [2006] 1 AC 118 ………………………………………………… Stow v Stow [2008] 1103; Kevern v Ayres [2014] 441 Automatic Wood-Turning Co Ltd

v Stringer [1957] AC 544………………………………………………. Twinsectra v Yardley [2002] 423 HL Avard, re

Hook v Avard [1948] Ch 43…………………………………………… Re Bowles, Hayward v Jackson [2003] 335; Allardyce v Roebuck [2004] 779

Awoyomi v Radford [2007] EWHC 1671 QB……………………………………. High Commissioner for Pakistan v Nizam of Hyderabad [2016] 1763

26


Avon Couty Council v Howlett [1983] 1 WLR 605………………………………………….. Fea v Roberts [2006] 255

Ayerst (Inspector of Taxes) v C & K (Construction) Ltd [1976] AC 167…………………………. Shalson v Russo [2003] 1165; Re Lehman Brothers Intl (Europe) [2012]

[1355 Aylwin

v Aylwin [1902] P 203………………………………………………… Re Ritchie (dec’d) Ritchie v Joslin (costs) [2009] 885 Ayonrinde

v Oyemomilara [2001] EWCA Civ 1296………………………………. Haastrup v Okorie [2016] 803 Ayres, re

ex parte Evans (1981) 34 ALR 582……………………………………. Relfo Ltd v Varsani [2009] 1019

B B

re [1987] 2 All ER 475…………………………………………………. Re AB [2014] 1117 re [2008] UKHL 35……………………………………………………... Chada v HMRC [2015] 745; PJV v Adult Care Newcastle C. C. [2016] 705 re [2011-12] GLR 694…………………………………………………... Re the K Trust [2016] 1225 deceased, re [2000] 1 All ER 665……………………………………… Re JDS, Smythe v JDS [2012] 475; Ross v A [2016] 495 (Court of Protection: Notice of Proceedings)

[1987] 1 WLR 552……………………………………………… Re D [2016] 1153 (Children) ( Care Proceedings: Standard of Proof)

[2009] 1 AC 11 ………………………………………………… Catling v Catling [2014] 955; Re Baronetcy of Pringle of Stichill [2016] 1117

v Auckland District Law Society [2003] 2 AC 736…………………… C v C (No 2) [2007] 753; Dawson-Damer v Taylor Wessing LLP [2016] 253

v B [2010] WTLR 1689 ………………………………………………… AR v AR [2012] 373; BJ v MJ [2012] 395; Tchenguiz-Imerman v Imerman [2014] 135

v B (Matrimonial Proceedings: Discovery) [1978] Fam 181………… Charman v Charman [2006] 1; North Shore Ventures Ltd v Anstead

27


Holdings Inc [2012] 1241 v B (Life Interest Settlement) [2012] JRC 229……………………….. Re the Onorati Settlement, a v Confiance Ltd [2015] 1773 v I [2010] 1 FLR 1721………………………………………………….. XCC v AA [2012] 1645 v an NHS Hospital Trust [2002] EWHC 429 Fam…………………….. DL v A Local Authority [2012] 1713 v UK (unreported, 28 June 2004)…………………………………….. Burden v UK [2007] 607 4th; Burden v UK [2008] 1129 Grand Chamber v UK [2006] 1 FLR 35…………………………………………………. Burden v UK [2008] 1129 Grand Chamber

B Trust, re [2007] WTLR 1361 ………………………………………………… Re H Trust, SW v X Trust Company Ltd [2008] 1025 (JRC); Charman v Charman [2007] 1151 CA; Mubarak v Mubarik [2009] 1543 JCA

B & B Viennese Fashions v Losane [1952] 1 All ER 909………………………………………….. Watts v Watts [2014] 1781

Baber v Kenwood Manufactoring Co [1978] Lloyd’s Rep 175 CA…………. Vimercati v BV Trustees Ltd [2013] 157

Bacchiocchi v Academic Agency Ltd [1998] 1 WLR 1313…………………………. Arnander v HMRCC [2007] 51

Bacharach, re [1917] Ch 245………………………………………………………….. Gledhill v Arnold [2016] 653; Re KJP [2016] 687

Bachmann [1992] ECR I-249……………………………………………………… Persche v Finanzamt Lüdenscheid [2009] 483

Back v Daniels (1924) 9 TC 183……………………………………………... Williams v HMRC [2005] 1421 Backhouse

v Backhouse [1978] 1 WLR 243………………………………………. McGuane v Welch [2009] 1201 Backhurst

v Duckett [2005] JRC 070 (JRC)………………………………………. Duckett v Backhurst [2006]1729 JCA Bacon

v Howard Kennedy [2000] WTLR 169………………………………... Feltham v Freer Bouskell [2013] 1363 Baddeley (Trustees of the Newtown Trust) v IRC [1955] UKHL 1………………………………………………….. The Independent Schools Council v Charity Comm. [2012] 41 Baden

v Societe General Pour Favoriser le Development du Commerce et de L’Industrie en France SA [1993] 1 WLR 509………………….. Walker v Stones [2000] 79 Ch; Twinsectra Ltd v Yardley [2002] 423 HL ;

28


Re Alliance & Leicester Int. Ltd [2004] 927; Niru Battery Manufactoring Co v Milestone Trading [2004] 377; Ultraframe (UK) Ltd v Fielding [2007] 835; MCP Pension Trustees v AON Pension Trustees [2010] 1331

Baden’s Deed Trusts, re, (see McPhail v Doulton) Baden’s Will Trusts (No 2), re

[1973] Ch 9……………………………………………………………… Public Trustee v Butler [2012] 1043 Bagnall

v Carlton (1877) 6 Ch D 371…………………………………………… FHR European Ventures v Mankarious [2013] 631; FHR European Ventures v Cedar Capital Partners [2014] 1135

Bagshaw v Pimm [1900] PD 148………………………………………………….. Wharton v Bancroft (costs) [2012] 727

Bahamas International v Threadgold [1974] 1 WLR 1514……………………………………. Re Rochelle, Padgham v Rochelle [2002] 1483; Creasey v Sole [2013] 931

Bahin v Hughes (1886) 31 Ch D 390…………………………………………. Charter Plc v City Index Ltd [2006] 1705; City Index Ltd v Gawler [2008]

1773 Bailey re [1951] Ch 407………………………………………………………… Beard v Shadler [2011] 1147 v Hughes (1854) 19 Beav 169………………………………………….. Re The Shinorvic Trust [2013] 337 v IBC Vehicles Ltd [1998] 3 All ER 570………………………………. Marley v Rawlings (costs) [2014] 1511 SC

v Sitwell [1986] 2 EGLR 7……………………………………………… Shirley v Crabtree [2008] 133 Bailey’s Goods, re

(1838) 1 Curt 914………………………………………………………... Barrett v Bem [2011] 1117 Bain, re [1950] 1 Ch 224………………………………………………………… Phillipe v Cameron [2012] 1275 Bainbrigge

v Browne (1881) 18 Ch D 188…………………………………………. Jennings v Cairns [2004] 361 CA; Brown v Stephenson [2013] 1675; Pearce v Beverley [2014] 85

Bainton v Ward (1741) 2 Atk 172………………………………………………. Tasaruff Mevduati Sigorta Fonu v Merrill Lynch [2011] 1249

Baird v Baird [1990] 2 AC 548; [1990] 2 All ER 300………………………… Griffiths v Floyd [2004] 667; BQ v DQ [2011] 373

29


Baird Textile Holdings v Marks & Spencer plc [2001] ECWA Civ 274 ……………………… Hearn v Younger [2002] 1317; Yeoman’s Row Management Ltd v Cobbe

[2008]1461 HL Bairstow

v Queen’s Moat Houses Plc [2002] 2 BCLC 531…………………….. Gwembe Valley Development Co Ltd v Koshy [2004] 97 CA; Sinclair Investments v Versailles Trade Finance [2011] 839; Sinclair Investments v Versailles Trade Finance [2011] 1043

Bajwa v Pannu (sub nom Virk v Pannu) 2006 BCSC 921; affirmed 2007 BCCA 260…………………………… Frame v Rai [2015] 1539

Baker v Archer-Shee [1927] AC 844…………………………………………. CPT Custodian Ltd v Commissioner of State Revenue [2006] 447; Rogge v

HMRCC [2012] 537 v Baker [1995] 2 FLR 829……………………………………………… Minwalla v Minwalla [2006] 311 v Dening (1838) 8 Ad & E 94………………………………………….. Barrett v Bem [2012] 567 CA v H [2009] WTLR 1719 ………………………………………………… SM v HM [2012] 281; Re E [2011] 203; Re Gladys Meek, Jones v Parkin

[2014] 1155 v Ollard & Bentley [1982] 126 SJ 593………………………………… Bacon v Howard Kennedy [2000] 169; Daniels v Thompson [2004] 511

v Willoughby [1970] AC 467………………………………………….. Bailey v Warren [2006] 753 Bakewll Management Ltd

v Brandwood [2004] UKHL 14 ……………………………………….. Spread Trustee Co Ltd v Hutcheson [2012] 317 Balabel

v Air India [1988] Ch 317……………………………………………… C v C (No 2) [2007] 753; Behague v HMRC [2014] 187 Balajan

v Nikitin (1994) 35 NSWLR 51 ……………………………………….. Blackett v Darcy [2006] 581 Baldwin

re (unreported 14tb May 2009)…………………………………………. Re Boff [2013] 1349 v Baldwin (1856) 22 Beav 413…………………………………………. Solem v Guyster [2002] 1517

Ball v Mallin (1829) 3 Bli NS 1…………………………………………….. Masterman-Lister v Brutton [2003] 259; Williams v Williams [2003] 1371

Ball’s Settlement Trusts, re [1968] 1 WLR 899………………………………………………………. Mubarak v Mubarik [2009] 1543 JCA; Allfrey v Allfrey [2015] 1117

30


Balston Ltd v Headline Filters Ltd [1990] FSR 385……………………………….. Kao Lee & Yip v Koo [2003] 1283

Banbury Peerage Case (1811) 1 Sim & St 153………………………………… Re Baronetcy of Pringle of Stichill [2016] 1117 Banbury’s Will Trusts, re [1954] 1 All ER 605…………………………………………………….. Kain v Hutton [2005] 977 NZHC Banda and Kirwee Booty

(1875) LR 4 A&E 436…………………………………………………… Bath & NE Somerset Council v Attorney-General [2002] 1257 Bank of Africa

v Cohen [1909] 2 Ch 129………………………………………………. Clark v WWF [2011] 961 Bank of America National Trust & Savings Association

v Taylor [1992] 1 Lloyd’s Rep 484……………………………………. PNPF Trust Company Ltd v Taylor [2009] 1215 Bank of Credit and Commerce International SA

v Aboody [1990] 1 QB 923……………………………………………. Hammond v Osborn [2002] 1125; Brown v Stephenson [2013] 1675 v Ali (No.4) (Unrep 4 No 1999) ……………………………………….. d’Abo v Carleton Paget [2000] 863; Chelleram v Chelleram [2002] 675;

Wingate v Butterfield Trust (Bermuda) Ltd [2008] 543 (Costs) v Ali [2002] 1 AC 251………………………………………………….. Hearn v Younger [2002] 1317; McDowall v IRC [2004]221; Re Hamblett

(dec’d) [2009] 559; Chopra v Bindra [2009] 781; Szepietowski v SOCA [2011] 1435; Marley v Rawlings [2014] 299 SC; Brooke v Purton [2014] 745; Rawstron v Freud [2014] 1453; Guthrie v Morel [2016] 273

(No 8) [1998] AC 214…………………………………………………… Szepietowski v SOCA [2011] 1435 Bank of Credit and Commerce International (Overseas) Ltd

v Akindele[2000] WTLR 1049………………………………………… Niru Battery Manufactoring Co v Milestone Trading [2004] 377; Re Loftus, Green v Gaul [2005] 1327 Ch; Commerzbank AG v IMB Morgan Plc [2005] 1485; Fea v Roberts [2006] 255; Charter Plc v City Index Ltd [2006] 1705; City Index Ltd v Gawler [2008] 1773; Yeoman’s Row Management Ltd v Cobbe [2008]1461 HL; Starglade Properties Ltd v Nash [2010] 1267; Law Society v Isaac & Isaac Holdings Ltd [2011] 425; Sinclair Investments v Versailles Trade Finance [2011] 839; Sinclair Investments v Versailles Trade Finance [2011] 1043; Central Bank of Nigeria v Williams [2012] 745; Bagus Investments Ltd v Kastening [2012] 1675

Bank of Dubai

31


v Abbas [1997] ILPR 308……………………………………………… Chellaram v Chellaram [2002] 675 Bank of India

v Patel [1982] 1 Lloyd’s Rep 427……………………………………… Watts v Watts [2014] 1781 Bank of London

v Tyrrell (1859) 27 Beav 273………………………………………….. FHR European Ventures v Cedar Capital Partners [2014] 1135 Bank of Montreal

v British Columbia Milk Marketing Board (1994) 16 ALR 363……. Giles v Westminster Savings Credit Union [2006] 1745 v Stuart [1911] AC 120 ………………………………………………… Jennings v Cairns [2004] 361 CA; Macklin v Dowsett [2005] 1561;

Popowski v Popowski [2011] 1011; Hart v Burbridge [2013] 1191; Brown v Stephenson [2013] 1675; Pearce v Beverley [2014] 85

Bank of New Zealand v New Zealand Guardian Trust Co Ltd [1999] 1 NZLR 664………... Youyang Pty Ltd v Minter Ellison [2003] 751; AIB Group v Mark Redler

& Co [2015] 187; Libertarian Investments ltd v Hall [2015] 241 v Savril Contractors Ltd [2005] 2 NZLR 475………………………… Kain v Hutton [2007] 1751 NZCA

Bank of Nova Scotia Trust Co v Lawson (2005) 22 ETR (3rd) 198 Ont SC…………………………………….. Easingwood v Cockcroft [2016] 1675 Bank of Scotland

v Dunedin Property Investment Co Ltd 1998 SC 657………………. McDowall v IRC [2004]221 v Laverock 1991 SC 117………………………………………………. Executors of MacArthur v HMRCC [2008] 1185

Bank of Tejerat v Hong Kong and Shanghai Banking Corp (CI) Ltd [1995] 1 Lloyd’s Rep 239………………………………………………. Shalson v Russo [2003] 1165

Bank of Tokyo v Baskan Gida [2008] EWHC 1276 (Ch)……………………………… Starglade Properties Ltd v Nash [2010] 1267 v Karoon (Note) [1987] 1 AC 45………………………………………. Al-Bassam v Al-Bassam [2004] 157; Prest v Petrodel Resources Ltd [2013]

1249 Bankers Trust Co

v Namdar (unreported 17th February 1997)……………………………. The Mortgage Corporation v Lewis Silkin [2000] 357 v Shapira [1980] 1 WLR 1274…………………………………………. Twinsectra v Yardley [2000] 527 (CA); Halley v The Law Society [2003]

845; Shalson v Russo [2003] 1165; Commerzbank AG v IMB Morgan Plc [2005] 1485

Bankes

32


v Salisbury Diocesan Council of Education [1960] Ch 631…………. Fraser v Canterbury Diocesan Board of Finance (No 2) [2007] 1735 Banks v v Cox (unreported 17th July 2000)………………………………………. Davis v Wiggett [2016]1563

v Goodfellow (1870) LR QB 549………………………………………. Richards v Allan [2001] 1031; In re Parsons, Borman v Lel [2002] 239; Brown v Deacy [2002] 781; Re Good, Carapeto v Good [2002] 801; Masterman-Lister v Brutton [2003] 259; Tchilingirian v Ouzounian [2003] 723; Clancy v Clancy [2003] 1097; Hoff v Atherton [2005] 99 CA; Re Loxton, Abbott v Richardson [2006] 1567; Jones v Jones [2006] 1847; Ledger v Wootton [2008] 235; Blackman v Man [2008] 389; Re Baker Deceased, Baker v Baker [2008] 565; Kostic v Chaplin WTLR(w) 2008-1; Kostic v Chaplin [2008] 655; Scammell v Farmer [2008] 1261; Walters v Smee [2009] 521; Re Perrins, (dec'd), Perrins v Holland [2009] 1387 HC; Perrins v Holland [2010] 1415 CA; Re Singellos, Singellos v Singellos [2011] 327; Cowderoy v Cranfield [2011] 1699; Burgess v Hawes [2012] 423; Williams v Wilmot [2012] 1635; ABC v XZ [2013] 187; Schrader v Schrader [2013] 701; Hawes v Burgess [2013] 453; Paynter v Hinch [2013] 529; Re Wilson deceased, Turner v Pythian [2013] 899; Williams v Wilmot [2013] 1291; Re Ashkettle [2013] 1331; Jeffrey v Jeffrey [2013] 1509; Simon v Byford [2013] 1615; Re Devillebichot [2013] 1701; Re Stolkin [2013] 1793;Pearce v Beverley [2014] 85; Re Jewell [2014] 283; The Vegetarian Society v Scott [2014] 525; Markou v Goodwin [2014] 605; Fischer v Diffley [2014] 757; Catling v Catling [2014] 955; Simon v Byford [2014] 1097; Walker v Badmin [2015] 493; Kicks v Leigh [2015] 581; Burns v Burns [2016] 755; Elliott v Simmonds [2016] 1355; Poole v Everall [2016] 1621; Edkins v Hopkins [2017] 39

v National Westminster Bank Plc [2006] WTLR 1693………………. Re DP, The Public Guardian v JM [2014] 979 Banner Homes Group Plc

v Luff Developments Ltd [2000] WTLR 473; [2000] All ER 117……. Lloyd v Dugdale [2002] 863; Cobbe v Yeomans Row Management Ltd [2005] 625 Ch; Yeoman’s Row Management Ltd v Cobbe [2006]1473 (CA); Yeoman’s Row Management Ltd v Cobbe [2008]1461 HL; Baynes Clarke v Corless [2010] 751; FHR European Ventures v Mankarious [2013] 631

33


Bannister re, (1921) 90 LJ Ch 415………………………………………………… Harrison v Gibson [2006] 289

v Bannister [1948] 2 All ER 133………………………………………. De Bruyne v De Bruyne [2010] 1525; Scott v Southern Pacific Mortgages Ltd [2015] 1067

Banque Belge pour L’Etranger v Hambrouck [1921] 1 KB 321 ……………………………………….. Twinsectra v Yardley [2000] 527 CA; The Public Trustee v Williams

[2002] 45; Shalson v Russo [2003] 1165; Banque Bruxelles SA

v Eagle Star Insurance [1977] AC 191……………………………….. Corbett v Bond Pearce [2000] 655 QBD Banque De L’Indochine

v JH Rayner (Mincing Lane) Ltd [1983] QB 711…………………… Haines v Hill [2008] 447 Banque Financière de la Cité SA

v Parc (Battersea Ltd [1999] 1 AC 221 ……………………………… Rathbone Brothers Plc v Novae Corporate Underwriting [2015] 301 Bansal Hermant Govindprasad

v Central Bank of India [2003] 5 LRC 148…………………………… Relfo Ltd v Varsani [2009] 1019 Banton

v Banton (1998) 164 DLR (4th) 176 affd 53 OR (3rd) 567……………… Easingwood v Cockcroft [2016] 1675 Barbeir H, heirs of

v Inspecteur van de Belastingdienst Particulieren/Ondernemingen buitenland te Heerlen [2003] ECR I-15013…………………………… vanHilten-van der Heijden’s heirs v Inspecteur van de Belastingdienst

[2006] 919; Jager v Finanzamt Kusel-Landsthuhl [2008] 1047 Barber

v Barber [1993] 1 FLR 476……………………………………………. WA v Exors of HA [2015] 1471 Barber Walker & Co v Flint [1929] 1 KB 469……………………………………………….. Ulrich v Treasury Solicitor [2005] 385 Barca

v Mears [2005] BPIR 15………………………………………………. Holtham v Kelmanson [2007] 285 Barcelona Traction Light & Power Co Ltd , re [1970] ICJ 3……………………………………………………………. Prest v Petrodel Resources Ltd [2013] 1249 Barclay

v Morris 1997 SC 117………………………………………………… Executors of MacArthur v HMRCC [2008] 1185 Barclays Bank

34


v Boulter [1998] 1 WLR 1……………………………………………… Pesticcio v Huet [2003] 1327; Re Loftus, Green v Gaul [2005] 1327 Ch v Coleman [2001] QB 20………………………………………………. Jennings v Cairns [2004] 361 CA v Estates and Commercial Ltd [1997] 1 WLR 415…………………… Scott v Southern Pacific Mortgages Ltd [2015] 1067 v Eustice [1995] 1 WLR 1238………………………………………….. C v C (No 2) [2007] 753 v Hendricks [1996] 1 FLR 258………………………………………… The Mortgage Corporation v Lewis Silkin [2000] 357 v Nylon Capital LLP [2011] EWCA Civ 826…………………………. Vimercati v BV Trustees Ltd [2013] 157 v O’Brien [1994] 1 AC 180……………………………………………. Pesticcio v Huet [2003] 1327; Jennings v Cairns [2004] 361 CA;

Niersmans v Pesticcio [2004] 699; Marston Thompson & Evershed v Benn [2007] 315; Sinclair Investments v Versailles Trade Finance [2011] 839; Sinclair Investments v Versailles Trade Finance [2011] 1043; Credit Agricole v Papadimitriou [2016] 109

v Quincecare Ltd [1992] 4 All ER 363………………………………… Sinclair Investments v Versailles Trade Finance [2011] 839 v Quistclose Investments Ltd [1970] AC 567…………………………. Re Japan Leasing (Europe) plc [2000]301; Twinsectra v Yardley [2000]

527 CA; Twinsectra v Yardley [2002] 423 HL; Shalson v Russo [2003] 1165; Potter v Potter [2004] 1331; Commerzbank AG v IMB Morgan Plc [2005] 1485; Abou-Rahmah v Abacha [2006] 377; Re Farepak Food & Gifts Ltd, Dubey v HMRCC [2007] 1407; OT Computers Ltd v First National Finance Ltd [2007] 165; Kingate Global Fund Ltd v Knightsbridge (USD) Fund[2010] 1201; Habana Ltd v Kaupthing Singer & Friedlander [2011] 275; Du Preez v Kaupthing Singer & Friedland (IoM) [2011] 561; Bieber v Teathers [2013] 1; Gabriel v Little [2013] 419; Patel v Mirza [2013] 1755; Patel v Mirza [2014] 1567 CA; Libertarian Investments Ltd v Hall [2015] 241; Bellis v Challinor [2016] 43; Angove’s Pty Ltd v Bailey [2016] 1309

v TOSG Trust Fund Ltd [1984] AC 626…………………………….. Squires v AIG Europe (UK) Ltd [2006] 705 v Weeks Legg & Dean [1998] 3 All ER 215…………………………. Twinsectra v Yardley [2000] 527 CA; Twinsectra Ltd v Yardley [2002]

423 HL; Davisons Solicitors v Nationwide BS [2013] 393; Santander UK plc v RA Legal Solicitors [2014] 495

v WJ Simms & Cooke [1980] 1 QB 677……………………………… Clarkson v Barclays Private Bank & Trust (IoM) Ltd [2007]1703; Mahme Trust v Nezhet [2003] 21

Barclays Bank of Swaziland Ltd v Hahn [1989] 1 WLR 506……………………………………………. Chellaram v Chellaram [2002] 675

35


Barclays Bank Trust Company Ltd v McDougall [2001] WTLR 23………………………………………… AB Essex v IRC [2002] 1

Barclays Mercantile Business Finance Ltd v Mawson (HMIT) [2005] 1 AC 684………………………………….. Postlethwaite’s executors v HMRCC [2007] 353; Burton v HMRCC [2009]

1499; Harris v HMRCC [2011] 55; Rogge v HMRCC [2012] 537; McLaughlin v HMRCC [2012] 855; The Pollen Estate Trustee Co Ltd v HMRC [2013] 1593; Bowring v HMRC [2016] 79

Barclays Private Bank & Trust (Cayman) Ltd v Chamberlain [2004] 9 ITELR 302…………………………………… Re Howe Family Number 1 Trust [2009] 419; Re the Ta-Ming Wang Trust

[2013] 129 Barder

v Caluori [1988] AC 20………………………………………………… Harb v King Fahd bin Abdul Aziz [2006] 609; WA v Exors of HA [2015] 1471

Barings & others (No 5), Barings plc, re

Secretary of State for Trade and Industry v Baker (No 5) [2000] 1WLR 634 [2000] 1 BCLC 523………………………………… Ultraframe (UK) Ltd v Fielding [2007] 835; Gaines-Cooper v HMRCC ;

[2008] 209 HC; Re Portland Place [2013] 1049 v Coopers & Lybrand [2003] EWHC 1319 (Ch)……………………… Santander UK plc v RA Legal Solicitors [2014] 495; Santander UK plc v

RA Legal Solicitors [2014] 813 CA Barker

v Birch (1847) 1 De G &Sm 376………………………………………. Roberts v Gill [2010] 1223 SC; Bayley v DG Associates [2014] 1315 v Harrison (1846) 2 Coll 546…………………………………………. FHR European Ventures v Cedar Capital Partners [2014] 1135 v O’Gorman [1971] Ch 215…………………………………………… Shergill v Kaira [2014] 1729 SC v Peile (1865) 2 Dr & Sm 340………………………………………….. Gonder v Evans [2011] 41

Barlow Clowes v Henwood [2008] EWCA Civ 577…………………………………… Haji-Ioannou v Frangos [2009] 1747; Morris v Davies [2011] 1643

Barlow Clowes International Ltd v Eurotrust International Ltd [2004] WTLR 1365………………….. Barlow Clowes International Ltd (in liquidation) v Eurotrust

International Ltd [2005] 1453; Williams v Central Bank of Nigeria [2014] 873 SC

Barlow Clowes International Ltd (in liquidation)

36


v Eurotrust International Ltd [2005] WTLR 1453…………………. Abou-Rahmah v Abacha [2006] 377; Abou-Rahmah v Abacha [2007] 1 CA; Barnes v Tomlinson [2007] 377; Cattley v Pollard [2007] 245; Peconic Industrial Developments Ltd v Lau Kwok Fai [2009] 121; Oakley v Osiris Trustees Ltd [2009] 461 PC; Statek Corporation v Alford [2008] 1089; Starglade Properties Ltd v Nash [2010] 1267; Law Society v Isaac & Isaac Holdings Ltd [2011] 425; Gabriel v Little [2013] 419; The Law Society v Elsdon [2015] 1601

v Vaughan [1992] 4 All ER 22…………………………………………. Re Russell-Cooke Trust Co [2003] 81; Shalson v Russo [2003] 1165; Charity Commission v Framjee [2014] 1489

Barnato, re [1949] Ch 258…………………………………………………………… Vimercati v BV Trustees Ltd [2013] 157 Barnes,

re [1938] 2 KB 684;[1939] 1 KB 316…………………………………… Nolan v Nolan [2004] 1261; Green v IRC [2005] 75 v Addy (1874) LR 9 Ch ……………………………………………….. Twinsectra Ltd v Yardley [2002] 423 HL; Green v CIR [2005] 75; Charter

Plc v City Index Ltd [2006] 1705; Cattley v Pollard [2007] 245; Dubai Aluminium v Salaam [2003] 163; Gregson v HAE Trustees Ltd [2008] 999; Peconic Industrial Developments Ltd v Lau Kwok Fai [2009] 121; Trinkler v Beale [2009] 1091; Central Bank of Nigeria v Williams [2012] 745; Williams v Central Bank of Nigeria [2014] 873 SC; Novoship (UK) v Nikitin [2014] 1521

Barns v Barns WTLR [2005] 1093…………………………………………… Blackett v Darcy [2006] 581; Re Barlow, Dalton v Ellis [2008] 1333

Barr’s Settlement Trusts, Re See Abacus Trust Co (IoM) ltd v Barr

Barraclough v Brown [1897] AC 615………………………………………………… Stow v Stow [2008] 1103

Barrass v Harding [2000] WTLR 1071…………………………………………. Re Parnall, Parnall v Hurst [2003] 997

Barrell Enterprises, in re [1973] 1 WLR 19……………………………………………………….. Robinson v Fernsby [2004] 257 Barrett

v Barrett [2009] WTLR 201……………………………………………. Q v Q [2009] 1591; O’Kelly v Davies [2016] 333

37


v Bem [2011] WTLR 1117 Ch D……………………………………….. Barrett v Bem [2012] 567 CA [2012] WTLR 567 CA…………………………………………. Re Ashkettle [2013] 1331 v Enfield London Borough Council [1999] UKHL 25……………….. Hughes v Richards [2011] 997 v Rutt-Field (Unreported 24 April 2003 Ch D)……………………….. Barrett v Rutt-Field [2006] 1505

Barrett Mackenzie & Co Ltd v Escada (UK) Ltd [2001] ECC 50……………………………………. Erdal v HMRCC [2011] 1761 Barrow

v Isaacs & Son [1891] 1 QB 417………………………………………. Ogden v Trustees of RSH Griffiths 2003 Settlement [2008] 685; Futter v HMRCC; Pitt v HMRCC [2013] 977

Barry v Butlin (1838) 2 Moo PC 480…………………………………………. Fuller v Strum [2001] 677 Ch; Fuller v Strum [2002] 199 CA;

Tchilingirian v Ouzounian [2003] 723; Vaughan v Vaughan [2005] 401; Sherrington v Sherrington [2004] 895; Sherrington v Sherrington [2005] 587 CA; Re Morgan, Griffin v Wood [2008] 73; Re Baker Deceased, Baker v Baker [2008] 565; Re Bates, Bates v Wheildon [2008] 1705; Perrins v Holland [2010] 1415; Gill v Woodhall [2011] 251; Barrett v Bem [2011] 1117; Burgess v Hawes [2012] 423; Re Wilson deceased, Turner v Pythian [2013] 899; Jeffrey v Jeffrey [2013] 1509; Re Devillebichot [2013] 1701; Re Stolkin [2013] 1793; Sharp v Hutchins [2015] 1269

v Crosskey (1861) 2 J&H 117…………………………………………. Mahme Trust v Nezhet [2003] 21; Poole v Everall [2016] 1621 Bartlam

v Coutts & Co [2006] WTLR 1165…………………………………….. Breakspear v Ackland [2008] 777; Chisholm v Chisholm [2011] 187 Bartlett

v Barclays Bank Trust Co Ltd (No1) [1980] 1 Ch 515………………. Walker v Stones [2000] 79 Ch; Galmerrow Securities v National Westminster [2002] 125; Iliffe v Trafford [2002] 507; Hulbert v Avens [2003] 387; Re Poyiadjis [2004] 1169; West v West [2006] 157; Re Leigh’s Settlement Trusts [2006] 477; Charter Plc v City Index Ltd [2006] 1705; City Index Ltd v Gawler [2008] 1773; Iliffe v Trafford [2002] 507; Spread Trustee Co Ltd v Hutcheson [2012] 317; Mosley v Popley [2013] 521; The Trustees of David Zetland Settlement [2013] 1065; AIB Group (UK) plc v Mark Redler [2013] 1303; Santander UK plc v RA Legal Solicitors [2014] 813 CA; AIB Group v Mark Redler & Co [2015] 187; Brudenell-Bruce v

38


Moore [2015] 373; James v Williams [2015] 1745; Appleby Corporate Services v Citco Trustees [2016] 373

v Barclays Bank Trust Co Ltd (No2) [1980] 11 Ch 539 ……………… Iliffe v Trafford [2002] 507; Spread Trustee Co Ltd v Hutcheson [2012] 317

Barton v Bank of New South Wales (1890) 15 AC 379 ……………………… Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2004] 1

Barwick v English Joint Stock Bank (1867) LR 2Ex 259 ………………………. Dubai Aluminium v Salaam [2003] 163

Basham, re, [1986] 1 WLR 1498……………………………………………………. Campbell v Griffin [2001] 981; Re Baker Deceased, Baker v Baker [2008]

565; Gillett v Holt [2000] 195; Jennings v Rice [2001] 871; Jennings v Rice [2002] 367 CA; Jiggins v Brisley [2003] 1141; Lightfoot v Lightfoot-Brown [2005] 1031; Thorner v Major [2008] 1289 CA; Thorner v Major & ors [2009] 713 HL; Macdonald v Frost [2009] 1815; Shovelar v Lane [2011] 1411

Bass v Permanent Trustee Co Ltd [1999] HCA 9………………………… Rouse v IOOF Trustees Ltd [2000] 111

Bass Brewers Ltd v Appleby [1997] 2 BCLC 700…………………………………………. Dubai Aluminium Co Ltd v Salaam [2003] 163

Bass Holdings Ltd v Morton Music Ltd [1987] 2 WLR 397 ChD…………………………. Collier v Collier [2003] 617

Bassett v Bassett [2005] WTLR 51…………………………………………….. Re Sadick (dec'd), da Silva v HSBC Trustee (Hong Kong) Ltd [2010] 863

Bastiaan Broere Trust and the Cornelis Broere Trust [2004] JLR Note 2………………………………………………………. Re X (Trust) [2013] 731 Batalla-Esquival, re the representation of,

[2001] JLR 160 …………………………………………………………. Re Kaplan [2010] 1171 Bateman Television Ltd (in liq)

v Bateman [1971] NZLR 453………………………………………….. Hostick v The New Zealand Railway & Locomotive Scoceity Waikato Branch [2007] 1563

Bates v Messner (1967) 67 SR NSW 187……………………………………. Re Schmidt [2004] 887

39


v Wheildon (unreported 2008)…………………………………………. Re Edonya (deceased) WTLR (w) 2009-6 Bath

v British and Malayan Trustees Ltd (1969) GOWN (Pt 1) (NSW) 44 ……………………………….. Re Hamblett, (dec’d) [2009] 559

v Standard Land [1991] 1 Ch 618……………………………………. Alhamrani v Alhamrani [2008] 753 JRC; Gregson v HAE Trustees Ltd [2008] 999

Bathurst, re (unreported 18th October 1978)………………………………………… Fraser v Canterbury Diocesan Board of Finance [2003] 1125 Batt

v Highgate Private Hospital [2005] PIQR Q1………………………… Drake v Foster Wheeler [2010] 1715 Battan Singh

v Amirchand [1948] AC 161………………………………………….. Re Perrins, (dec'd), Perrins v Holland [2009] 1387 HC; Perrins v Holland [2010] 1415 CA; Markou v Goodwin [2014] 605

Baudains v Richardson [1906] AC 169………………………………………….. Killick v Pountney [2000] 41; Re Good, Carapeto v Good [2002] 801

Bavins & Sims v London & South Western Bank Ltd [1900] 1 QB 270…………….. High Commissioner for Pakistan v Nizam of Hyderabad [2016] 1763

Bawden v Bawden [1997] EWCA Civ 2664……………………………………. Jennings v Rice [2002] 367 CA

Baxendale-Walker v Middleton [2011] EWHC 998 (QB)…………………………………. Behague v HMRC [2014] 187 Baxley, re

(1979) 266 Ex 360……………………………………………………….. In the matter of the Smouha Family Trust [2000] 133 Baxter

[1999] ECR I-4809……………………………………………………… Persche v Finanzamt Lüdenscheid [2009] 483 Bayley v SG Associates [2014] WTLR 1315…………………………………… Kicks v Leigh [2015] 581

v Trusts and Guarantee Co [1931] DLR 500………………………… Pecore v Pecore [2007] 1591 Baynes

v Hedger [2008] WTLR 1719 (Ch D)…………………………………. Baynes v Hedger [2009] 759 CA; Lindop v Agus [2009] 1175; McIntosh v McIntosh [2013] 1565; Williams v Martin [2016] 1075

[2009] WTLR 759 (CA) ……………………………………….. McIntosh v McIntosh [2013] 1565; Wright-Gordon v Legister [2014] 1675

40


Bazley v Curry (1999) 174 DLR (4th) 45………………………………………. Dubai Aluminium v Salaam [2003] 163; Re The Christian Brothers of

Ireland in Canada [2004] 1079 BCT Software

v Brewer [2003] EWCA Civ 939………………………………………. Mason v Coleman [2016] 869 Beachcomber Hotels Ltd

v Beaucette Yacht Marina (Guernsey) Ltd (Plaids de Meubles April 1989)…………………………………………. Stuart-Hutcheson v Spread Trust Co Ltd [2002] 1213

Beacon v Williams [1999] 2 FLR 716………………………………………….. Christofides v Seddon [2014] 215

Beadle, re [1974] 1 WLR 417……………………………………………………… Re Sherrington, Sherrington v Sherrington [2004] 895 Ch; Sherrington v

Sherrington [2005] 587 CA; Re Rawlinson [2010] 1443 Beak’s Estate, re

(1872) LR 13 Eq 489…………………………………………………… Blackett v Darcy [2006] 581 Beaman

v ARTS Ltd [1949] 1 KB 550………………………………………… Statek Corporation v Alford [2008] 1089; Twinsectra v Yardley [2002] 423 HL; Central Bank of Nigeria v Williams [2012] 745

Bean v Wade (1885) 2 TLR 157…………………………………………….. Rind v Theodore Goddard [2008] 699

Beaney deceased, in re [1978] 1 WLR 770……………………………………………………… In re Morris [2001] 1137; Masterman-Lister v Brutton [2003] 259;

Pesticcio v Huet [2003] 1327; Williams v Williams [2003] 1371; Hoff v Atherton [2005] 99; Masterman-Lister v Brutton [2003] 259; Re C, Dr C v Mr JS [2008] 1159; Re Singellos, Singellos v Singellos [2011] 327; Burgess v Hawes [2012] 423; Hawes v Burgess [2013] 453; The Vegetarian Society v Scott [2014] 525; A County Council v MS [2014] 931; King v Dubrey [2014] 1411; Re OB, Public Guardian v AW [2014] 1705; Kicks v Leigh [2015] 581

Beard v Baulkham Hills Shire Council (1986) 7 NSWLR 273 …………….. Leeburn v Derndorfer [2004] 867

Beardmore Trusts, re

41


[1952] 1 DLR 41………………………………………………………... BQ v DQ [2011] 373 Beatty’s Will Trusts, re [1990] 3 All ER 844……………………………………………………. Patchett v Williams [2006] 639 Beaumont, re

[1902] 1 Ch 892………………………………………………………… King v Dubrey [2014] 1411; King v Chiltern Dog Rescue [2015] 1225 CA [1980] Ch 444…………………………………………………………… Bouette v Rose [2000] 403; Gully v Dix [2004] 331; Baynes v Hedger

[2008] 1719; Baynes v Hedger [2009] 759 CA; Wright-Gordon v Legister [2014] 1675

Beck v Sholz [1953] 1 QB 570………………………………………………. R (on the application of Walford) v Worcestershire CC [2014] 701

Beckett’s Settlement, re; Eden v von Stutterheim [1940] 1 Ch 279……………………………... Kain v Hutton [2005] 977 NZHC; Kain v Hutton [2007] 1751 NZCA;

Kain v Hutton [2008] 1381 NZSC Beckford

v Wade (1805) 17 Ves 87……………………………………………… Cattley v Pollard [2007] 245; Peconic Industrial Developments Ltd v Lau Kwok Fai [2009] 121; Peconic Industrial Development Ltd v Lau & ors [2009] 999; Williams v Central Bank of Nigeria [2014] 873 SC

Beddoe, re, Downes v Cottam [1893] 1 Ch 547……………………………………. X v A [2000] 11; Singh v Bhasin [2000] 275; Breadner v Granville-

Grossman [2001] 377; STG Valmet Trustees v Brennan [2002] 273; Chessels v British Telecom [2002] 719; Re Merry deceased, Meredith v Plaxton [2003] 425; Graham v Turtill [2003] 821; Fitzhugh Gates v Sherman [2003] 973; Re Poyiadjis [2004] 1169; Wendt v Orr (costs) [2005] 423; Re Vos, Dick v Kendall Freeman [2005] 1619; Breadner v Granville-Grossman (costs) [2006] 411; Bonham v Blake Lapthorn Linnell [2007] 189; Alhamrani v Russa Management Ltd [2007]1317; Professional Trustee v Infant Prospective Beneficiary [2007] 1631; Breakspear v Ackland [2008] 777; Kain v Hutton (Beddoe) [2009] 301; Serious Organised Crime Agency v Szepietowski [2009] 1239; Shovelar v Lane [2011] 1411; Howell v Lees-Millais [2011] 1795; Davies v Watkins [2013] 221; National Westminster Bank v Lucas [2014] 637; IFG International v French [2014] 1191

42


Bedson v Bedson [1965] 2 QB 666……………………………………………… Stack v Dowden [2007] 1053 HL

Beesty’s Trusts, in re [1966] Ch 223…………………………………………………………… Smith v Smith [2001] 1205

Beffer v Steed (unreported 17th December 1996 NSW SC)…………………… Blackett v Darcy [2006] 581

Begum v Ali (Unrep 10 Dec 2004 Family Court Auckland)……………………. Official Assignee in Bankruptcy v Wilson [2008] 1235

Behrens v Heilbut (1956) 222 L T Jo 290………………………………………. Day v Day [2013] 817

Belhaj v Straw [2014] EWCA Civ 1394………………………………………... High Commissioner for Pakistan v Nizam of Hyderabad [2016] 1763

Bell v General Accident Fire and Life Assurance Corp Ltd

[1998] L&TR 1 ………………………………………………… Scott v Southern Pacific Mortgages Ltd [2015] 1067 v Georgiou [2002] WTLR 1105 ………………………………………… Re Ryan, Gerling v Gerling [2011] 1029; Marley v Rawlings [2014] 299

SC; Re Harte [2015] 1735 v Kennedy (1868) LR 1 HL Sc 311…………………………………… Surveyor v IRC [2003] 111; Mark v Mark [2005] 1223; Gaines-Cooper v

HMRCC [2008] 209 HC; Peters v Pinder [2011] 1379; Kebbeh v Farmer [2016] 1011

v Peter Browne & Co [1990] 2 QB 495 ……………………………… Bacon v Howard Kennedy [2000] 169; Daniels v Thompson [2004] 511; Rind v Theodore Goddard [2008] 699; Ingrey v King [2016] 131

Bell Canada v Office and Professional Employees Union

(1973) 37 DLR (3rd) 561……………………………………….. Easingwood v Cockcroft [2016] 1675 Bell Express View Ltd Partnership v Rex [2002] 2 SCR 559……………………………………………….. Re Bloom, Bernstein v The Queen [2004] 613 Bell’s Indenture, in re

[1980] 1 WLR 1217……………………………………………………. Dubai Aluminium Co Ltd v Salaam [2003] 163 Bellasis

v Uthwatt (1737) 1 Atk 426……………………………………………. Race v Race [2002] 1193 Belmont Finance Corporation

43


v Williams Furniture (No. 2) [1980] 1 All ER 393…………………… Walker v Stones [2000] 79 Ch; JJ Harrison (Properties) Ltd v Harrison [2001] 1327; Niru Battery Manufactoring Co v Milestone Trading [2004] 377; Sinclair Investments v Versailles Trade Finance [2011] 839; Sinclair Investments v Versailles Trade Finance [2011] 1043; Central Bank of Nigeria v Williams [2012] 745; Prest v Petrodel Resources Ltd [2013] 1249

Beloved Wilkes’ Charity, re (1851) 3 Mac & G 444…………………………………………………. Blair v Vallely & Blair [2000] 615; Breakspear v Ackland [2008] 777; Pitt

v Holt; Futter v Futter [2011] 623 CA; Futter v HMRCC; Pitt v HMRCC [2013] 977

Ben Hashem v Al Shayif [2008] EWHC 2380 ………………………………………. DR v GR [2013] 1123; Prest v Petrodel Resources Ltd [2013] 1249; M v M

[2013] 1725; CR v MZ [2014] 233; AB v CB [2015] 1; P v P [2015] 1039; Quan v Bray [2015] 885

Ben Nevis Forestry Ventures Ltd v Commissioner of Inland Revenue [2008] NZSC 115……………….. Clayton v Clayton [2016] 955

Bendall v McWhirter [1952] 2 QB 466…………………………………………… Avis v Turner [2007] 1521

Benham’s Will Trusts, re [1995] STC 210 ………………………………………………………….. Re Hamblett, (dec’d) [2009] 559

Benito di Luca v Juraise (Springs) Ltd (2000) 79 P&CR 193………………………… Allardyce v Roebuck [2004] 779

Benjamin, re [1902] 1 Ch 723…………………………………………………………. Cobden-Ramsay v Sutton [2090] 1303; Re MF Global UK Ltd [2013];

1239; Re English & American Insurance Co Ltd [2014] 57 [1934] 150 LT 417……………………………………………………… Re Sherrington, Sherrington v Sherrington [2004] 895 Ch; Sherrington v

Sherrington [2005] 587 CA Benmax

v Austin Motor Co Ltd [1955] AC 370 ………………………………. Fuller v Strum [2002] 199 CA; Hoff v Atherton [2005] 99; Sherrington v Sherrington [2005] 587 CA

Bennet v Bennet (1879) 10 Ch D 474………………………………………….. Re Zielinski, Korab-Karpinski v Lucas-Gardiner [2007] 1655; Musson v

44


Bonner [2010] 1369 Bennett,

re, [1906] 1 Ch 216…………………………………………………….. Cardigan v Moore [2012] 931 re, [1913] 2 Ch 318……………………………………………………... Re G (TJ) [2011] 231 re; Jones v Bennett [1896] 1 Ch 778…………………………………… Clay’s Trustees v HMRCC [2007] 643 SC; HMRCC v Trustees of Peter

Clay Discretionary Trust [2008] 843 HC; HMRCC v Trustees of Peter Clay Discretionary Trust [2009] 247 CA

re; Papouis v Gibson West [2004] WTLR 485………………………... Michael v Cansick [2004] 961; Re Zielinski, Korab-Karpinski v Lucas- Gardiner [2007] 1655

v Bennett [1952] 1 KB 249…………………………………………….. Soulsbury v Soulsbury [2007] 1841 v Compass Group UK [2002]EWCA Civ 642………………………… Edwards-Moss v HMRC [2016] 995 v IRC [1995] STC 54…………………………………………………… McDowall v IRC [2004]221 v Ogston (HMIT) (1930) 15 TC 374………………………………….. Pope v HMRCC [2013] 287 v Wyndham (1862) 4 De GF & J 259…………………………………. Re The Christian Brothers of Ireland in Canada [2004] 1079; Blades v

Isaac [2016] 589 Bensaid

v UK (2001) 33 EHRR 205…………………………………………….. Brown v HM Queen Mother’s Executors [2007] 1129 HC Bentinck

v Bentinck [2007] EWCA Civ 175…………………………………….. Charman v Charman [2007] 1151 CA Bentley v Macfarlane 1964 SC 76……………………………………………… Shenken v Phoenix Life Ltd [2015] 1833 v Mackey (1851) 15 Beav 440………………………………………….. MacKinnon v Regent Trust Company Ltd [2005] 1367 Benton

v Priore [2003] 1 NZLR 564…………………………………………… Re OPC Managed Rehab Ltd, Levin v Ikiua [2010] WTLR 469 Bercovitz’s Estate, re;

Canning v Enever [1961] 1 WLR 892 HC; 1 WLR 321 CA………….. Sherrington v Sherrington [2005] 587 CA; Re Papillon, Murrin v Matthews [2008] 269; Re Rawlinson [2010] 1443

Berens, re [1926] Ch 596…………………………………………………………… Howard v Howard-Lawson [2011] 397 Beresford

v Royal Insurance Co Ltd [1938] AC 586……………………………. Re Murphy, Dalton v Latham [2003] 687; Patel v Mirza [2014] 1567 CA; Watts v Watts [2014] 1781

45


Berezovsky v Abramovich [2008] EWHC 1138……………………………………. Freeman v Ansbacher Trustees (Jersey) Ltd [2010] 569

Berg v Sadler and Moore [1937] 2 KB 158…………………………………. Patel v Mirza [2013] 1755; Patel v Mirza [2014] 1567 CA

Berkeley Applegate (Investment Consultants) Ltd (No. 3), re (1989) 5 BCC 803………………………………………………………. Re Branston & Gothard Ltd, Hill v Phillips [2007] 85; Re Lehman

Brothers Intl (Europe) [2012] 1355 Berkhamsted School, re (1865) LR 1 Eq 102…………………………………………………….. A-G v Trustees of the British Museum [2005] 781 Berkley re, [1968]] Ch 744……………………………………………………… Trustees of Mrs PL Travers Will Trust v HMRCC [2013] 1831

v Poulett [1977] 1 EGLR 86…………………………………………… Cardigan v Moore [2012] 931; Scott v Southern Pacific Mortgages Ltd [2015] 1067

Bernard v Josephs [1982] 1 Ch 391……………………………………………… Bracken Partners v Gutteridge [2003] 1241; Clarke v Harlowe [2005]

1473; Stack v Dowden [2007] 1053 HL; Wilcox v Tait [2007] 1109; French v Barcham [2008] 1813; Williams v Lawrence [2011] 1455

Bernhard Schulte GmbH v Nile Holdings Ltd [2004] EWHC 977 ………………………………. Vimercati v BV Trustees Ltd [2013] 157; Wright v Gater [2012] 549

Berrehab v The Netherlands (1988) 11 EHRR 322……………………………… Ibuna v Arroyo [2012] 827

Berry re [1962] 1 Ch 97………………………………………………………. Re The Portman Estate [2015] 871

v Green [1938] AC 575 ………………………………………………… A v A [2009] 1; PJC v ADC [2009] 1419 v Marylebone BC [1958] Ch 406……………………………………… Re Sacred Hands Spiritual Centre [2006] 873 v Revenue and Customs Commissioners [2011] STC 105…………… McLaughlin v HMRCC [2012] 855; Bowring v HMRC [2016] 79

Berson, matter of (1991) 566 NY S2d 74…………………………………………………... Pecore v Pecore [2007] 1591; S v TI [2006] 1461

Bessey v Windham (1844) 6 QB 166………………………………………….. Collier v Collier [2003] 617

Best re, [1904] 2 Ch 354…………………………………………………….. Re Carapiet’s Trusts, Manoogian v Sonsino [2002] 989

46


v Best [1955] 2 All ER 839…………………………………………….. Re Upton, Upton v National Westminster Bank Plc [2004] 1339 v HMRC [2014] WTLR 409…………………………………………… Curtis Green v HMRC [2015] 1337

Besterman, re [1984] Ch 458…………………………………………………………… Re Adams, Adams v Lewis [2001] 493; Singer v Isaac [2001] 1045; Re

McNulty, McNulty v McNulty [2002] 737; Re Myers, Myers v Myers [2005] 853; Fielden v Cunliffe [2006] 29; P v E [2007] 691; Re Waite, Baron v Woodhead [2008] 1675

BEStrustees v Stuart [2001] PLR 283………………………………………………. Burrell v Burrell [2005] 313; PNPF Trust Company Ltd v Taylor [2009]

1215 Beswick

v Beswick [1968] AC 58……………………………………………….. Schindler v Brie [2003] 1361; Re Barlow, Dalton v Ellis [2008] 1333 Betafence Lt

v Veys [2006] EWHC 999 (Ch)………………………………………… Chirkinian v Larcom Trustees Ltd [2006] 1523 Betsam Trust, re

MacBurney v MacBurney [2009] WTLR 1489………………………. Pitt v Holt [2010] 269; Pitt v Holt; Futter v Futter [2011] 623 CA; Re A Trust, B v C [2011] 745; Futter v HMRCC; Pitt v HMRCC [2013] 977

Bevan v Webb [1905] 1 Ch 620……………………………………………….. Ward v Brunt [2000] 731

Bezier AcquisitionsLtd, re [2012] Bus LR 636……………………………………………………… Re BXL Services [2012] 1695 Bhagwandas

v Brooks Exim Pte Ltd [1994] 2 SLR 431……………………………. Relfo Ltd v Varsani [2009] 1019 Bhandar

v Barclays Private Bank v Trust Co Ltd (1997/98) 1 OFLR 497……. Wingate v Butterfield Trust (Bermuda) Ltd [2008] 543 (Costs) Bhullar Bros Ltd, re;

Bhullar v Bhullar [2003] WTLR 1397………………………………… Ultraframe (UK) Ltd v Fielding [2007] 835; FHR European Ventures v Mankarious [2013] 631; FHR European Ventures v Cedar Capital Partners [2014] 1135

Biba v Stratford Investments Ltd [1973] Ch 281………………………….. di Placito v Slater [2003] 805

Bibby

47


v Prudential Assurance Co Ltd (2000) 73 TC 235…………………… Jones v Garnett (HMIT) [2009] 1211 SpC Bickley

v Dorrington (1773) West T Hard 169…………………………………. Roberts v Gill [2010] 1223 SC Biddencare Ltd, re [1994] 2 BCLC 160…………………………………………………….. STG Valmet Trustees v Brennan [2002] 273; Aeroflot-Russian Airlines v

Berezovsky [2016] 1303 Bieber

v Teathers Ltd [2013] WTLR 1………………………………………. Bellis v Challinor [2016] 43; Crabbe v Townsend [2017] 13 Bigg v Queensland Trustees Ltd [1990] 2 Qd 111…………………………. Re Hobley, National Westminster Bank v Twentyman [2006] 465; Barns v

Barns [2011] 1093 Biggs, re,

[1966] 2 WLR 536……………………………………………………… A-B v Dobbs [2010] 931 Bigos

v Bousted [1951] 1 All ER 92………………………………………….. Patel v Mirza [2013] 1755; Patel v Mirza [2014] 1567 CA Biguzzi

v Rank Leisure [1999] 1 WLR 1926…………………………………… Re Parnall, Parnall v Hurst [2003] 997; Placito v Slater [2004] 407 Bilal Jamia Mosque

[2013] UKFTT 324…………………………………………………….. Hutchings v HMRC [2015] 1359 Billard Estate, re (1986) 22 ETR 150…………………………………………………….. Campbell v Shamata (additional reasons) [2002] 1299 Billing

v Brogden (1888) WN 238……………………………………………. Jasmine Trustees v Wells & Hind [2007] 489 Billingham

v Cooper [2001] STC 1177……………………………………………. IRC v Eversden [2002] 1013 Ch; Burton v HMRCC [2009] 1499 Billinghurst

v Vickers (1810) i Phill Ecc 187………………………………………. Perrins v Holland [2010] 1415 Billson’s Sellement Trusts, re

[1984] Ch 409………………………………………………………….. R (ZYN) v Walsall MBC [2014] 1649 Bimson, re [2010] EWHC 3679…………………………………………………….. Austin v Woodward [2012] 561; Marley v Rawlings (costs) [2014] 1511 SC Binder

48


v Alachouzos [1972] 2 QB 151………………………………………… A-G v Trustees of the British Museum [2005] 781 Bingham

v HMRC [2013] WTLR 787…………………………………………… Litman v HMRC [2015] 857 Binions

v Evans [1972] Ch 355…………………………………………………. Lloyd v Dugdale [2002] 863 Binns, re Lee v Binns [1896] 2 Ch 584…………………………………………… Squires v AIG Europe (UK) Ltd [2006] 705 Biogen

v Medeva plc [1997] RPC 1…………………………………………… Hoff v Atherton [2005] 99; Sherrington v Sherrington [2005] 587 CA; R v Fuller [2006] 863; Gaines-Cooper v HMRCC [2008] 209 HC; Kernott v Jones [2010] 1583

Birch v Curtis [2002] WTLR 965……………………………………………. Jiggins v Brisley [2003] 1141; Re Walters, Olins v Walters [2008] 1449

CA; Fry v Densham-Smith [2011] 387 v Treasury Solicitor [1951] Ch 298…………………………………… Vallee Birchwood [2013] 1095; King v Dubrey [2014] 1411; King v

Chiltern Dog Rescue [2015] 1225 CA Birchall, re Wilson v Birchall (1880) 16 Ch D 41………………………………… Bailey v Warren [2006] 753 Birchnell

v Equity Trustees, Executors and Agency Co Ltd (1929) 42 CLR 384……………………………………………. Kao Lee & Yip v Koo [2003] 1283

Bird, re [1942] OJ No 451…………………………………………………… Re Clements Estate [2007] 1717 v HMRCC [2008] UKSpC 00720……………………………………… Patmore v HMRCC [2011] 125 v Trustees Executors and Agency Co Ltd [1957] VR 619…………… Re Barlow, Dalton v Ellis [2008] 1333

Bird Charitable Trust and Bird Purpose Trust, In re, Basel Trust Corp (Channel Islands) Ltd v Anstalt

[2008] WTLR 1505……………………………………………. Centre Trustees v van Rooyen [2010] 17; Re Kaplan [2010] 1171; Re the K Trust [2016] 1225

[2012] JRC 006 ………………………………………………… Re the K Trust [2016] 1225 Bird Precision Bellows Ltd, re

[1984] Ch 419…………………………………………………………… Irvine v Irvine (basis of valuation) [2006] 1411; Shah v Shah [2012] 165

49


Birkett v James [1978] AC 297 ………………………………………………… Adams v Schofield [2004] 1049; Re K [2007] 1007; Beckett v McMillan

[2015] 1127 Birks in re, Kenyon v Birks [1900] 1 Ch 417………………………………... Cameron v M&W Mack (ESOP) Trustee Ltd [2002] 647; Public Trustee v

Butler [2012] WTLR 1043 v Birks 4 Sw & Tr 31…………………………………………………… Lamothe v Lamothe [2006] 1433

Birley v Birley (1858) 25 Beav 299…………………………………………… Wong v Burt [2005] 291; Kain v Hutton [2007] 1751 NZCA

Birmingham v Renfrew (1936) 57 CLR 666………………………………………… Healey v Brown [2002] 849; Birch v Curtis [2002] 965; Barns v Barns

[2011] 1093; The Thomas and Agnes Carvel Foundation v Carvel [2007] 1297; Re Walters, Olins v Walters [2008] 329 ChD; Re Walters, Olins v Walters [2008] 1449 CA

Birmingham & District Land Co v London & North Western Railway Co (1888) 40 Ch D 268………. Jennings v Rice [2002] 367 CA

Birmingham Midshires Mortgage Services Ltd v Sabherwal [1999] 80 P&CR 256……………………………………. Scott v Southern Pacific Mortgages Ltd [2015] 1067

Bischoffsheim, re [1948] 1 Ch 1979……………………………………………. Green v Montagu [2011] 1341 Bishop

v Plumley [1991] 1 WLR 582…………………………………………... Bouette v Rose [2000] 403; Churchill v Roach [2003] 779; King v Dubrey [2014] 1411; Wright-Gordon v Legister [2014] 1675

Bishopsgate Investment Management (in liquidation) v Holman [1995] 1 Ch 211……………………………………………… Sinclair Investments v Versailles Trade Finance [2011] 1043; Murray v

BA Peters [2011] 1661; Brazil v Durant International [2015] 1323 v Vaughan [1992] 4 All ER 22………………………………………… Shalson v Russo [2003] 1165

Biss, in re Biss v Biss [1903] 2 Ch 40……………………………………………… Ward v Brunt [2000] 731; Sinclair Investments v Versailles Trade Finance

[2011] 839; Sinclair Investments v Versailles Trade Finance [2011] 1043 BJ

v MJ (Financial Remedy: Overseas Trusts) [2012] WTLR 395……… DR v GR [2013] 1123; Tchenguiz-Imerman v Imerman [2014] 135; AB v CB [2015] 1; Dellal v Dellal [2015] 1137

50


Black v Forsey [1988] SC (HL) 28……………………………………………. DL v A Local Authority [2012] 1713 v S Freedman & Co [1910] 12 CLR 105……………………………… The Public Trustee v Williams [2002] 45; Nolan v Nolan [2004] 1261

Black-Clawson International Ltd v Papierwerke Waldorf-Aschaffenberg AG [1975] AC 591…………. Williams v Central Bank of Nigeria [2014] 873 SC

Blackmore v Cummings [2009] EWCA Civ 1276…………………………………. Shovelar v Lane [2011] 1411

Blackwell v Blackwell [1929] HL 318…………………………………………….. Healey v Brown [2002] 849; Davies v HMRCC [2009] 1151

Blades v Isaac [2016] WTLR 589……………………………………………… RNLI v Headley [2016] 1433

Blagdon Cemetery, re [2002] Fam 299 …………………………………………………………. Re Mangotsfield Cemetery [2005] 1381 Blain

v Paterson (1836) 14 Shaw 361 ……………………………………….. Spread Trustee Co Ltd v Hutcheson [2012] 317 Blair

v Curran (1939) 62 CLR 464………………………………………… CPT Custodian Ltd v Commissioner of State Revenue [2006] 447 v Stirling (1894) 1 SLT 599…………………………………………… Roberts v Gill [2010] 1223 SC v Vallely & Blair [2000] WTLR 615………………………………….. Re the Fletcher Challenge Energy Employee Educational Fund, Galley v

Gordon [2004] 199 Blake

re [1932] 1 Ch 54……………………………………………………….. Davies v Sharples [2006] 839; Williams v Central Bank of Nigeria [2014] 873 SC

re, Jones v Blake (1885) 29 Ch D 913…………………………………. Re Al-Bassam, Al-Bassam v Al-Bassam [2003] 1 v Associated Newspapers Ltd [2003] EWHC 1960…………………… Khaira v Shergill [2012] 1795 CA; Shergill v Kaira [2014] 1729 SC

Blakely, in the estate of (1983) 32 SASR 473……………………………………………………. Marley v Rawlings [2012] 639 CA Blaythwayt

v Lord Cawley [1975] 3 All ER 625…………………………………… Re Nathan, Nathan v Leonard [2002] 1061; AN v Barclays Private Bank & Trust (Cayman) Ltd [2007] 565; Kynnersley v Wolverhampton CC [2008] 65

Bleckly deceased, in re

51


[1951] Ch 740…………………………………………………………… Bassett v Basset [2005] 51 Blenheim Leisure (Restaurants) Ltd (No 3), re (unreported The Times 9th November 1999)…………………………….. Re Parnall, Parnall v Hurst (correction) [2005] 1241 Bliss

v Lambeth, Southwark and Lewisham Health Authority [1978] 2 All ER 125…………………………………………………….. Beckett v McMillan [2015] 1127

Blomley v Ryan (1956) 99 CLR 362…………………………………………….. Evans v Lloyd [2013] 1137

Blood v Blood [1902] P 78……………………………………………………. DR v GR [2013] 1123; Quan v Bray [2015] 885; HN v AN [2016] 825

Bloomsbury International Ltd v Department for Environment, Food and Rural Affairs [2011] UKSC 25………………………………………………………… R (on the application of Walford) v Worcestershire CC [2014] 701 v Holyoake [2010] EWHC 1150 (Ch)…………………………………. JSC Mezhduarodniy Promyshlenniy Bank v Pugachev [2015] 991

Blow, re; Governors of St Bartholomew’s Hospital v Campden

[1914] 1 Ch 233………………………………………………. Re K [2007] 1007 Blower

v Morret (1752) 2 Ves Sen 420……………………………………….. RSPCA v Sharp [2011] 311 Blue Metal Industries Ltd

v Dilley [1970] AC 827………………………………………………… Re Epona Trustees Ltd [2009] 87 Blyth

v Birmingham Waterworks Co (1856) 11 Ex 781……………………. Bingham v HMRCC [2013] 787; Gedir v HMRC [2016] 775 v Van der Heever [1980] (1) SA 191 (A)……………………………… Jowell v Bramwell-Jones [2002] 31

BM, re [2014] EWCOP B20 BMA Special Opportunity Hub Fund Ltd

v African Minerals Finance Ltd [2013] EWCA Civ 416…………….. Rathbone Brothers Plc v Novae Corporate Underwriting [2015] 301 Board of Trade

v Cayzer, Irvine & Co [1927] AC 610………………………………… High Commissioner for Pakistan v Nizam of Hyderabad [2016] 1763 Boardman

v Phipps [1967] 2 AC 46………………………………………………. Crown Dilmun v Sutton [2004] 497; Patel v London Borough of Brent

52


[2004] 577; Kain v Hutton [2005] 977 NZHC; Murad v al-Saraj [2005] 1573; Patchett v Williams [2006] 639; Ultraframe (UK) Ltd v Fielding [2007] 835; Sinclair Investments v Versailles Trade Finance [2011] 839; Sinclair Investments v Versailles Trade Finance [2011] 1043; FHR European Ventures v Mankarious [2013] 631; Sharma v Sharma [2014] 111; FHR European Ventures v Cedar Capital Partners [2014] 1135; Novoship (UK) v Nikitin [2014] 1521; University of London v Prag [2015] 705

Boat Park Ltd v Hutchinson [1999] 2 NZLR 74……………………………………… Re the Fletcher Challenge Energy Employee Educational Fund, Galley v

Gordon [2004] 199; Re Hamblett, (dec’d) [2009] 559 Boe

v Alexander (1987) 41 DLR (4th) 520………………………………….. AN v Barclays Private Bank & Trust (Cayman) Ltd [2007] 565; Blair v Vallely [2000] 663

Boehm, in the Goods of [1891] P 247…………………………………………………………….. Marley v Rawlings [2014] 299 SC

Bogg v Raper (1988/1989) 1 ITELR 267……………………………………. Bonham v Blake Lapthorn Linnell [2007] 189; IFG International v

French [2013] 251; IFG International v French [2014] 1191 Bohachewski Estate, re (1967) 60 WWR 635……………………………………………………. Marley v Rawlings [2011] 595; Marley v Rawlings [2012] 639 CA Bohn v

Miller Brothers Pty Ltd [1953] VLR 355……………………………. Re Barlow, Dalton v Ellis [2008] 1333 Bolam

v Friern Hospital Management Committee [1957] 1 WLR 582 ……… Jemma Trust Co Ltd v Kippax Beaumont Lewis [2004] 533 Boldrini v Boldrini [1932] P 9…………………………………………………… Mark v Mark [2005] 1223 Bolkiah

v KPMG [1999] 2 AC 222……………………………………………… Ratiu v Conway [2006] 101 Bolling

v Hobday (1882) 32 WR 9…………………………………………….. King v Gershon Robertson [2015] 849 PC Bolton

53


v Beard (1853) 3 De M&G 608………………………………………… Ling v Ling [2002] 553 Bond

v Pickford [1983] STC 517…………………………………………….. Rysaffe Trust Company (CI) Ltd v IRC [2002] 1077 ChD; IRC v Rysaffe Trustee Co (CI) Ltd [2003] 481 CA; McLaughlin v HMRCC [2012] 855

Bonham v Blake Lapthorne Ltd [2007] WTLR 189……………………………. Blades v Isaac [2016] 589

Bonhote v Henderson [1895] 1 Ch 742………………………………………….. Day v Day [2013] 817

Bonney v Ridgard (1784) 17 Ves 87……………………………………………. Williams v Central Bank of Nigeria [2014] 873 SC

Bonython v Commonwealth of Australia [1951] AC 201………………………... Gomez v Gomez-Monche Vives [2008] 1623 CA

Booth v Buckwell [1980] STC 578……………………………………………. Salinger v HMRC [2016] 1833

Bor v Bor (1756) 3 Bro PC 1679……………………………………………. Scarfe v Matthews [2012] 1579

Boraston’s case (1587) 76 Eng Rep 664…………………………………………………. Re Horley Town FC, Hunt v McLaren [2006] 1817

Bordin v St Mary’s NHS Trust [2000] Lloyd’s Rep Med 287………………… Hughes v Lloyd [2008] 473

Borgers v Belgium (30 Oct 1991, Series A No 214-B)………………………….. Ordre des barreaux francophones et germanophone v Conseil des

ministres [2008] 1059 Borland’s Trustees

v Steel Bros [1901] Ch 279…………………………………………….. Drake v Harvey [2011] 1557 Borman

v Griffiths [1930] 1 Ch 493……………………………………………. Donaldson v Smith [2007] 423 Borzak

v Ahmed [1965] 2 QB 320……………………………………………… Polarpark Enterprises Inc v Allason [2007] 1829 Bosan

v Brandon (1836) 8 Sim 171 …………………………………………… Banks v National Westminster Bank plc [2006] 1693 Bosanquet

54


v Allen (Inspector of Taxes); Carver v Duncan [1985] 1 AC 1082……………………… ………………………. HMRCC v Trustees of Peter Clay Discretionary Trust [2008] 843 HC;

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

v Bajwa [1996] 1 WLR 328…………………………………………….. Twinsectra Ltd v Yardley [2002] 423 HL; Ultraframe (UK) Ltd v Fielding [2007] 835

Bostock v Bryant (1990) 61 P & CR 23…………………………………………. Polarpark Enterprises Inc v Allason [2007] 1829 v Totham (HMIT) [1997] STC 764……………………………………. Oates v HMRC [2015] 89

Bosvill v Lord MacDonald [1910] SC 597…………………………………….. Re Baronetcy of Pringle of Stichill [2016] 1117

Boswell v Coaks (1882) 11 App Cas 232 ……………………………………….. Re Peck, Hall v Peck [2011] 605

Bosworthick v Bosworthick [1927] P 64; [1926] All ER Rep 198…………………… Charalambous v Charalambous [2004] 1061; Quan v Bray [2015] 885

HN v AN [2016] 825 Botta

v Italy (1998) 26 EHRR 241…………………………………………… Brown v HM Queen Mother’s Executors [2007] 1129 HC Bothe

v Amos [1976] Fam 46…………………………………………………. Butler v Butler [2016] 1519 Bouch v Sproule (1885) 12 App Cas 385……………………………………… Taube Trustees v HMRCC [2011] 1 Boughton

v Knight (1873) LR 3 P & D 64 ……………………………………….. In re Parsons, Borman v Lel [2002] 239; Jones v Jones [2006] 1847; Kostic v Chaplin (costs) [2008] 655; Walters v Smee [2009] 521; Smith v Springford [2009] 706; Perrins v Holland [2010] 1415 CA; Cowderoy v Cranfield [2011] 1699; Burgess v Hawes [2012] 423; Simon v Byford [2013] 1615

Bourke’s Will Trusts, re [1980] 2 WLR 539……………………………………………………… Gregg v Pigott [2012] 953

Boulting v Association of Cinematograph, Television

55


and Allied Technicians [1963] 2 QB 606……………………………… Ratiu v Conway [2006] 101 Bourne

v Charit-Email Technology Partnership LLP [2009] EWHC 1901 (Ch)…………………………….……….. Aeroflot-Russian Airlines v Berezovsky [2016] 1303;

v Coldense Ltd [1985] ICR 291 ……………………………………….. Tsarruf Mevduati v Merrill Lynch Bank [2010] 1285 Boustany

v Piggott [1993] UKPC 17…………………………………………….. Evans v Lloyd [2013] 1137 Bow

v Ranken [1908] SC 3………………………………………………….. Trustees of Mrs PL Travers Will Trust v HMRCC [2013] 1831 Bowes

v City of Toronto (1858) 11 Moo PC 463……………………………… FHR European Ventures v Cedar Capital Partners [2014] 1135 Bowler

v John Mowlem & Co [1954] 1 WLR 1145…………………………… Caudle v LD Law Ltd [2008] 587; Haji-Ioannou v Frangos [2009] 1747 Bowles dec’d, re Hayward v Jackson [2003] WTLR 329 ……………………………….. Allardyce v Roebuck [2004] 779 Bowmakers Instruments Ltd

v Barnet Instruments Ltd [1945] KB 65……………………………… Collier v Collier [2003] 617; Patel v Mirza [2014] 1567 CA Bowman v Fels [2005] WTLR 481……………………………………………….. Harb v King Fahd bin Abdul Aziz [2006] 609

v Secular Society Ltd [1917] AC 406…………………………………. Re The Christian Brothers of Ireland in Canada [2004] 1079; Re Church of Scientology (E&W) [2005] 1151; Hanchett–Stamford v A.G. [2009] 101; The Independent Schools Council v Charity Comm. [2012] 41; Young v A-G [2012] 913; Human Dignity Trust v Charity Commissioners [2015] 789

v UK (1988) 26 EHRR1………………………………………………… Burden v UK [2008] 1129 Grand Chamber Bowsher

v Watkins (1830) 1 Russ & Myl 277…………………………………… Roberts v Gill [2010] 1223 SC Box

v Barclays Bank plc [1998] Lloyd’s Rep Bank 185…………………… Re Farepak Food & Gifts Ltd, Dubey v HMRCC [2007] 1407; Shalson v Russo [2003] 1165

Boyes v Cook (1880) 14 Ch D 53……………………………………………… Marley v Rawlings [2014] 299 SC; Brooke v Purton [2014] 745;

56


Woodland Trust v Loring [2015] 159; Guthrie v Morel [2016] 273; Reading v Reading [2015] 1245

Boyle v UK (1994) EHRR 179………………………………………………… Ibuna v Arroyo [2012] 827

Boyse, re (1884) 26 Ch D 531………………………………………………….. Margulies v Margulies [2008] 1853 v Colclough (1854) 1 K&J 124………………………………………… Clark v WWF [2011] 961 v Rendells [1983] 2 EGLR 146………………………………………… Mason v Mills & Reeve [2011] 1589 v Rossborough (1857) 6 HLC 2 ……………………………………….. Killick v Pountney [2000] 41; Re Good, Carapeto v Good [2002] 801;

Tchilingirian v Ouzounian [2003] 709; Hubbard v Scott [2012] 29 BP Refinery (Westernport) Pty Ltd

v Shire of Hastings (1977) 16 ALR 363 ………………………………. Giles v Westminster Savings Credit Union [2006] 1745 BP Refinery Development Ltd

v ESSO Petroleum Ltd [1987] SLT 345………………………………. Alexander v Perpetual Trustees WA Ltd [2002] 937 Brabon, in re

(unreported 3rd March 2000)…………………………………………… Inland Revenue v Hashmi [2002] 19 ChD; IRC v Hashmi [2002] 1027 (CA)

Brace, re, Welch v Colt [1891] [1891 2 Ch 671………………………………….. Tasarruf Mevduati Sigorta Fonu v Merrill Lynch Bank and Trust

Company (Cayman) Ltd [2010] 1285; Tasarruf Mevduati Sigorta Fonu v Merrill Lynch Bank [2011] 1083

Bracey, re (1845) 8 Beav 266……………………………………………………… Bentine v Bentine [2014] 197 Bradford Third Equitable Benefit Building Society

v Borders [1941] 2 All ER 205………………………………………… Mahme Trust v Nezhet [2003] 21 Bradley Egg Farms Ltd

v Clifford [1943] 2 All ER 378………………………………………… Hostick v The New Zealand Railway & Locomotive Scoceity Waikato Branch [2007] 1563

Bradley-Hole v Cusen [1953] 1 QB 300………………………………………………. Avis v Turner [2007] 1521

Bradshaw v University College of Wales [1988] 1 WLR 190……………………. Rosenzweig v NMC Recordings Ltd [2014] 1027

57


Bradstock Trustee Services Ltd v Nabarro Nathanson [1995] 1 WLR 1405…………………………… Roberts v Gill [2008] 1429; Re Nordea Trust Co Ltd [2010]1393; Roberts v

Gill [2010] 1223 SC Brawley

v Marczynski [2003] 1 WLR 813……………………………………… Mason v Coleman [2016] 869 Brazil, Federal Republic of

v Durant International [2012] JRC 211……………………………….. Lloyds Trust Co (CI) Ltd v Fragoso [2017] 103 Breadner

v Granvill-Grossman [2000] WTLR 829……………………………… Breadner v Granville-Grossman (costs) [2006] 411 Brekey

v Third Avenue Railway (1926) 155 NE 58…………………………. Prest v Petrodel Resources Ltd [2013] 1249 Briamore Manufacturing Ltd

[1986] 1 WLR 1429…………………………………………………….. Birdseye v Roythorne & Co [2015] 961 Bramston v Haut [2012] EWCA Civ 1637 ……………………………………….. National Westminster Bank v Lucas [2014] 637 Bramwell, re [1988] 2 FLR 263………………………………………………………. Harb v King Fahd bin Abdul Aziz [2006] 609 Brandao

v Barnett (1846) 12 CI & Fin 787……………………………………… Watkins v HMRCC [2012] 677 Brander re, [1952] 6 WWR (NS) 702…………………………………………… Marley v Rawlings [2011] 595 Ch D; Marley v Rawlings [2012] 639 CA v HMRC [2009] WTLR 1117………………………………………….. Curtis Green v HMRC [2015] 1337 Branford

v Saunders (1877) 25 WR 650…………………………………………. Murphy v Holland [2004] 239 Braniff

v Holland & Hannen and Cubitts (Southern) Ltd [1969] 1 WLR 1533……………………………………………. Roberts v Gill [2010] 1223 SC

Bransbury’s Will Trusts, re; Grece v Barnsbury [1954] 1 WLR 496………………………………… Kain v Hutton [2007] 1751 NZCA

Branwhite v Worcester Works Finance Ltd [1969] 1 AC 552…………………… Khouj v Acropolis Capital Partners Ltd [2016] 83

Brassey’s Settlement re

58


[1955] 1 WLR 192……………………………………………………… Anker-Petersen v Anker-Petersen [2000] 581 Brauer v Germany

(2010) 51 EHRR 23……………………………………………………... Gregg v Pigott [2012] 953 Bravada (deceased), in re the estate of

(1968) 1 WLR 479……………………………………………………… Barrett v Bem [2011] 1117 Bray

v Best [1989] 1 WLR 167………………………………………………. MacDonald v Dextra Accessories Ltd [2003] 675 Ch v Ford [1896] AC 44…………………………………………………… Kao Lee & Yip v Koo [2003] 1283; Re Bhullar Bros Ltd, Bhullar v Bhullar

[2003] 1397; Ratiu v Conway [2006] 101; Patchett v Williams [2006] 639; University of London v Prag [2015] 705;

v Pearce (unreported 6th March 2013)…………………………………... Walker v Badmin [2015] 493; Kicks v Leigh [2015] 581; Elliott v Simmonds [2016] 1355

Braybon, re (unreported 3rd March 2000)……………………………………………. Inland Revenue v Hashmi [2002] 19 Ch Brazzill

v Willoughby [2009] EWHC 1633 Ch…………………………………. Re Kaupthing Singer & Friedlander Ltd [2011] 79 Breadner

v Granville-Grossman [2000] WTLR 829……………………………. AMP (UK) plc v Barker [2001] 1237; Re Barr’s Settlement Trusts [2003] 151; Re Hemming [2009] 233; Sieff v Fox [2005] 891; Re The Shinorvic Trust [2013] 337; Futter v HMRCC; Pitt v HMRCC [2013] 977

v Granville-Grossman (costs) [2006] WTLR 411…………………….. Re Hemming [2009] 233 Breakspear

v Acland [2008] WTLR 777……………………………………………. An application for information about a trust [2015] 559; Dawson-Damer v Taylor Wessing LLP [2016] 253; Blades v Isaac [2016] 589; Erceg v Erceg [2016] 1575

Breen v Williams (1996) 186 CLR 71………………………………………… Rouse v IOOF Trustees Ltd [2000] 111; Youyang Pty Ltd v Minter Ellison

[2003] 753; AIB Group v Mark Redler & Co [2015] 187; Libertarian Investments Ltd v Hall [2015] 241

Bremer Vulkan Schiffbau und Maschinenfabrik v South India Shipping Corp Ltd [1981] AC 909……………………. Tasaruff Mevduati Sigorta Fonu v Merrill Lynch [2011] 1249 Bremmer

59


v Freeman (1857) 3 Moo PC 306……………………………………… Gaines-Cooper v HMRCC [2008] 209 (HC) Brennan v Bolt Burden [2004] EWCA Civ 1017……………………………….. Futter v HMRCC; Pitt v HMRCC [2013] 977

v Permanent Trust Company of NSW (1945) 73 CLR 404………….. Wendt v Orr [2005] 223 Brenner

v Rose [1973] 1 WLR 443……………………………………………… Ward v Brunt [2000] 731; Lewis v Cotton [2001] 1117 Brent, London Borough of

v Botu [2000] All ER (D) 298………………………………………….. Independent Trustee Services v GP Noble Trustees [2012] 1171 Brentall

v Free Presbyterian Church of Scotland (1982) SLT 471…………… Shergill v Kaira [2014] 1729 SC Brewer

v Mann [2012] EWCA Civ 246 ……………………………………….. Day v Harris [2013] 591 Brickenden

v London Loan and Savings Co [1934] 3 DLR 465………………….. Youyang Pty Ltd v Minter Ellison [2003] 753; Gwembe Valley Development Co Ltd v Koshy [2004] 97 CA; Murad v al-Saraj [2005] 1573

Brickfield Properties Ltd v Newton [1971] 1 WLR 862……………………… Roberts v Gill [2010] 1223 SC Bricom Holdings Ltd

v IRC (1997) 70 TC 272……………………………………………….. Hicks v Davies (HMIT) [2005] 329 Bridgman

v Gill (1857) 24 Beav 302……………………………………………… Williams v Central Bank of Nigeria [2014] 873 SC Briggs

v James Hardie & Co Pty Ltd (1989) 16 NSWLR 549………………. Prest v Petrodel Resources Ltd [2013] 1249 Bright

v Legerton (1860) 29 Beav 606………………………………………… Patel v Shah [2005] WTLR 361 Brinkley, re

[1967] 3 All ER 807…………………………………………………….. Re Upton, Upton v National Westminster Bank Plc [2004] 1339 Brinks Mat

v Abu Saleh (No. 3) [1996] CLC 133………………………………….. Abdullahi v Mudashiru [2004] 913; Barlow Clowes Int v Eurotrust International [2004] 1365; Barlow Clowes International Ltd (in liquidation) v Eurotrust International Ltd [2005] 1453; Abou-Rahmah v Abacha [2007] 1 CA; Ultraframe (UK) Ltd v Fielding [2007] 835; Starglade Properties Ltd v Nash [2010] 1267

60


Brisbane CC v A-G for Queensland [1979] AC 411………………………………… Re Hitchen Cow Commoners Trust, A-G v Hyde [2002] 1419; Bath & N E

Somerset Council v Attorney-General [2002] 1257 Bristol Airport

v Powdrill [1990] Ch 744………………………………………………. Re Hemming [2008] 1833 Bristol & West Building Society

v Henning [1985] 1 WLR 778………………………………………….. Scott v Southern Pacific Mortgages Ltd [2015] 1067 v Fancy & Jackson [1997] 4 All ER 582………………………………. Gabriel v Little [2013] 419 v Mothew [1998] Ch 1…………………………………………………. Twinsectra v Yardley [2000] 527 CA; Wight v Olswang (No 2) [2000]

783; Hooper v Gorvin [2001] 575; Hines v Willans [2002] 299; Twinsectra Ltd v Yardley [2002] 423 HL; Youyang Pty Ltd v Minter Ellison [2003] 751; Shalson v Russo [2003] 1165; Kao Lee & Yip v Koo [2003] 1283; Gwembe Valley Development Co Ltd v Koshy [2004] 97 CA; Daraydan Holdings Ltd v Solland Int. Ltd [2004] 815; Re Papadimitriou [2004] 1141; Commerzbank AG v IMB Morgan Plc [2005] 1485; Murad v al-Saraj [2005] 1573; Ratiu v Conway [2006] 101; Sinclair Investment Holdings SA v Versailles Trade Finance Ltd [2006] 1655; Ultraframe (UK) Ltd v Fielding [2007] 835; Sinclair Investments v Versailles Trade Finance [2011] 839; Sinclair Investments v Versailles Trade Finance [2011] 1043; Spread Trustee Co Ltd v Hutcheson [2012] 317; Independent Trustee Services v GP Noble Trustees [2012] 1171; AC v DC [2013] 747; AIB Group (UK) plc v Mark Redler [2013] 1303; Santander UK plc v RA Legal Solicitors [2014] 495; FHR European Ventures v Cedar Capital Partners [2014] 1135; Novoship (UK) v Nikitin [2014] 1521; Libertarian Investments Ltd v Hall [2015] 241; Brudenell-Bruce v Moore [2015] 373

Bristol-Myers Squibb v Baker Norton (No 2) [2001] RPC 45………………………………… Brennan v Prior [2016] 203

British Airways Board v Laker Airways Ltd [1985] AC 58……………………………………. Tasaruff Mevduati Sigorta Fonu v Merrill Lynch [2011] 1249

British Airways Pension Trustees v British Airways [2000] PLR 311…………………………………….. PNPF Trust Company Ltd v Taylor [2009] 1215

British Columbia

61


v Surrey School District No 36 (2005) BCCA 106……………………. Easingwood v Cockcroft [2016] 1675 British Columbia (Minister of Finance)

v Wolfenden Estate [1975] 1 SCR 525………………………………… Re Bloom, Bernstein v The Queen [2004] 613 British Midland Tool Ltd

v Midland International Tooling Ltd [2003] 2 BCLC 523…………… Ultraframe (UK) Ltd v Fielding [2007] 835 British Motor Trade Association

v Salvadori [1949] Ch 556……………………………………………… Twinsectra Ltd v Yardley [2002] 423 HL British Museum, trustees of

v Attorney General [1984] 1 WLR 418 ………………………………. Anker-Petersen v Anker-Petersen [2000] 581; v White (1826) 2 Sim & St 594………………………………………… Helena Partnership v HMRC [2012] 1519

British Railways Board v Herrington [1972] AC 877…………………………………………… Prest v Petrodel Resources Ltd [2013] 1249; M v M [2013] 1725

British Shipbuilders v VSEL Consortium plc [1997] I Lloyd’s Rep 106…………………… Vimercati v BV Trustees Ltd [2013] 157

British Steel Corporation v Cleveland Bridge and Engineering Co Ltd [1984] AC 114………... Yeoman’s Row Management Ltd v Cobbe [2008]1461 HL

BRK (Bris) Pty Ltd v Federal Commissioner of Taxation [2001] ATC 4111…………….. Raftland Pty Ltd v Federal Commissioner of Taxation [2006] 657

Broadbent. re [2001] EWCA Civ 714…………………………………………………. Kings v Bultitude [2010] 1571

Brockbank, re [1948] Ch 206………………………………………………………….. X v A [2000] 11; Estill v Cowling, Swift and Kitchen [2000] 417; Re

Merry, Meredith v Plaxton [2003] 424; McLaughlin v HMRCC [2012] 855; James v Williams [2015] 1745

Brocklehurst, re Hall v Roberts [1978] Ch 14………………………………………….. Re Davidge, Jennings v Cairns [2003] 959 Brogden, re

(1888) 38 Ch D 546……………………………………………………. Re Macedonian Orthodox Community Church St Petka Inc’s application (No 3) [2007]1429

Bromley v Tryon [1952] AC 265 ………………………………………………… Howard v Howard-Lawson [2012] 617

Brook

62


v Brook (1856) 3 Sm & G 280…………………………………………. Harrison v Gibson [2006] 289 v Brook (1861) 9 HLC 193…………………………………………….. XCC v AA [2012] 1645; Quan v Bray [2015] 885

Brooke v Garrod (1857) 3K&J 6078…………………………………………… Re Bowles, Hayward v Jackson [2003] 335; Allardyce v Roebuck [2004]

779 Brooks

v Brooks [1995] 3 WLR 141; [1996] 1 AC 375………………………… Compass Trustees Ltd v McBarnett [2003] 461; Charalambous v Charalambous [2004] 1061; Re B Trust [2007] 1361; P v E [2007] 691; AB v CB [2015] 1; HN v AN [2016] 825

Brooks’ Settlement Trusts, in re Lloyds Bank Ltd v Tillard [1939] 1 Ch 993…………………………... Howell v Lees-Millais [2009] 1163

Broughton v Knight (1873) 3 P & D 64…………………………………………… Ledger v Wootton [2008] 235

Brown v Bennett [1999] BCC 525……………………………………………… Ultraframe (UK) Ltd v Fielding [2007] 835; Novoship (UK) v Nikitin

[2014] 1521 v Brown [1959] P 86……………………………………………………. BJ v MJ [2012] 395 v Gregson [1920] AC 860……………………………………………… Scarfe v Matthews [2012] 1579 v InnovatorOne Plc WTLR(w) 2012-3………………………………… Bellis v Challinor [2016] 43 v HM Queen Mother’s Estate [2008] WTLR 425……………………. Randall v Randall [2015] 99 v Tullock (1992) 7 BPR 15,101………………………………………… Leeburn v Derndorfer [2004] 867

Brown’s executors v IRC [1996] STC (SCD) 277…………………………………………. The Trustees of David Zetland Settlement [2013] 1065 Brown’s Trustees

v Brown (1888) 15 R 581………………………………………………. Roberts v Gill [2010] 1223 SC Brown’s Will, re

(1884) Ch D 61 …………………………………………………………. In re Chambers, Watson v NCH [2001] 1375 Brown & Root McDermott Fabricators Ltd, re

[1996] STC 483 …………………………………………………………. McGuane v Welch [2009] 1201 Browne

v Browne [1989] 1 FLR 291…………………………………………… Charman v Charman [2006] 1; A v A [2009] 1; Tchenguiz-Imerman v Imerman [2014] 135

63


v Dunn [1894] 6 R 67………………………………………………….. Brudenell-Bruce v Moore [2015] 373 v Gregson [1920] AC 860……………………………………………… Frear v Frear [2009] 221

Bruce Estate, re (1998) 24 ETR (2d) 44 (YTSC)……………………………………… Rondel v Robinson estate [2012] 1067

Brucker v Marcovitz [2007] 3 SCR 607………………………………………… Shergill v Kaira [2014] 1729 SC

Brudenell-Bruce v Moore [2012] EWHC 1024 (Ch)……………………………………. Brudenell-Bruce v Moore [2015] 373 Brumbridge

v Brumbridge (1858) 27 Beav 5………………………………………. Galmerrow Securities v National Westminster Bank [2002] 129 Bruton

v London & Quadrant Housing [2000] 1 AC 406…………………… Oakley v IRC [2005] 181 Brutus

v Cozens [1973] AC 854……………………………………………….. Arnander v HMRCC [2007] 51 Bryan v White (1850) 2 Rob Ecc 315…………………………………………. Sherrington v Sherrington [2005] 587 CA; Re Rawlinson [2010] 1443 Bryant

v Law Society [2007] EWHC 3043 (Admin)………………………….. The Law Society v Elsdon [2015] 1601 Bryant Powis & Bryant

v La Banque du Peuple [1893] AC 170 ………………………………. McDowall v IRC [2004]221 Bryce

v Bryce [1933] P83……………………………………………………… Peters v Pinder [2011] 1379 Brydges v Branfill (1842) 12 Sim 369…………………………………………… Dubai Aluminium Co Ltd v Salaam [2003] 163

v Brydges (1796) 3 Ves 120……………………………………………. Harrison v Harrison (1) [2009] 1319 BTA Institutional Service Australia Ltd, re

[2009] NSWSC 1294…………………………………………………… Re Dion Investments Pty Ltd [2014] 1333 Buchannan

v Milton [1999] 2 FLR 844…………………………………………….. Ibuna v Arroyo [2012] 827; Khan v Crossland [2012] 841; Anstey v Mundle [2016] 931

Buchanan Estate, re (1995) 11 ETR (2D) 8…………………………………………………… Re The Christian Brothers of Ireland in Canada [2004] 1079

64


Buck re[1896] 2 Ch 727………………………………………………………. A-G v Charity Commission [2012] 977 v HMRCC [2009] WTLR 215…………………………………………. Patmore v HMRCC [2011] 125

Buckenham v Dickinson [2000] WTLR 1083………………………………………. Tchilingirian v Ouzounian [2003] 723; Scammell v Farmer [2008] 1261;

Re Perrins, (dec'd), Perrins v Holland [2009] 1387 HC; Perrins v Holland [2010] 1415 CA; Re Key, Key v Key [2010] 623; Pearce v Beverley [2014] 85; Burns v Burns [2016] 755

Buckingham v Francis Douglas Thomson [1986] 2 All ER 738……………………. Erdal v HMRCC [2011] 1761

Buckley re [2013] WTLR 373…………………………………………………… Re GM [2013] 835; Re Treadwell [2013] 1445; v Hudson Forge Ltd [1999] PLR 151…………………………………. Breadner v Granville- Grossman [2000] 829

Buckley’s Trusts, in re (1882) LR 22 Ch D 583 ……………………………………………….. Howell v Lees-Millais [2009] 1163

Bucks Constabulary Widows’ and Orphans’ Fund Friend Society, re Thompson v Holdworth (No 2) [1979] 1 WLR 936…………………… Re Horley Town FC, Hunt v McLaren [2006] 1817; Hanchett–Stamford v

A.G. [2009] 101 Buckton (No 2), re;

Buckton v Buckton [1907] 2 Ch 406…………………………………… In the matter of the Omar Family Trust [2000] 713; d’Abo v Carleton Paget [2000] 863; Breadner v Granville-Grossman [2001] 377; Chessels v British Telecommunications Plc [2002] 719; Stuart-Hutcheson v Spread Trustee Company Ltd (costs) [2002] 1523; Breadner v Granville-Grossman (costs) [2006] 411; Re Hemming [2009] 233; Kain v Hutton (Beddoe) [2009] 301; Singapore Airlines Ltd v Buck Consultants Ltd [2013] 121; Green v Astor [2013] 1489; National Westminster Bank plc v Lucas [2015] 635; Blades v Isaac [2016] 589; Jump v Lister [2017] 61

Buckton’s Settlement Trusts, re [1964] Ch 497…………………………………………………………… Futter v HMRCC; Pitt v HMRCC [2013] 977 Budgen

v Andrew Gardner Partnership [2002] EWCA Civ 1125……………. Piggott v Aulton [2003] 445 Bugge

65


v Brown (1919) 26 CLR 110…………………………………………… Dubai Aluminium Co Ltd v Salaam [2003] 163 Bullivant

v Attorney-General for Victoria [1901] AC 196……………………... C v C (No 2) [2007] 753; Kain v Hutton [2007] 1751 NZCA Bulmer v IRC [1967] Ch 145…………………………………………………… Jones v Garnett (HMIT) [2005] 729; Jones v Garnett (HMIT) [2006] 67 Bunning, re

[1984] Ch 480…………………………………………………………… Re McNulty, McNulty v McNulty [2002] 737 Bunting

v W [2005] WTLR 955…………………………………………………. Pitt v Holt; Futter v Futter [2011] 623 CA Burberry Finance v Hindsbank Ltd [1989] 1 NZLR 356…………………………………. Kain v Hutton [2005] 977 NZHC Burca

v Parkinson [2001] STC 1298………………………………………….. Jerome v Kelly [2004] 681 HL Burdett

v Thompson (1878) 3 P7D 72………………………………………….. Perrins v Holland [2010] 1415 CA Burdick

v Garrick [1869-70] 5 LR Ch App 233………………………………… Peconic Industrial Developments Ltd v Lau Kwok Fai [2009] 121; Libertarian Investments Ltd v Hall [2015] 241

Burger v Union National South British Insurance Co [1975] (4) SA 72(W)…. Jowell v Bramwell-Jones [2002] 31

Burgess v Florence Nightingale Hospital for Gentlewomen

[1955] 1 QB 349……………………………………………….. Drake v Foster Wheeler [2010] 1715 v Hawes [2013] WTLR 453……………………………………………. Edkins v Hopkins [2017] 39 v Rawnsley [1975] 1 Ch 429…………………………………………… Carr v Isard [2007] 409; Quigley v Masterson [2012] 521; Chada v HMRC

[2015] 745 v Wheate (1759) 1 Eden 177…………………………………………… Sheffield v Sheffield [2014] 1039

Burke v LFOT Pty Ltd (2000) 178 ALR 161………………………………… Alexander v Perpetual Trustees WA Ltd [2002] 937

v Moore (1875) IR 9 Eq 609…………………………………………… Barrett v Bem [2011] 1117 Burkinyoung’s Executor

v IRC [1995] STC (SCD) 29…………………………………………… Executors of Stedman v IRC [2002] 1357; Brander v HMRCC [2009]

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1129; McCall v HMRCC [2008] 865; HMRCC v Brander [2010] 1545; McCall v HMRCC [2011] 1823; Ramsay v HMRCC [2013] 1773

Burn’s Curator Bonis v Burns’ trustees 1961 SLT 166……………………………………….. McDowall v IRC [2004]221

Burnes v Richards (1993) 7 BPR 15,104………………………………………. Leeburn v Derndorfer [2004] 867

Burnett v Burnett [1936] P 1…………………………………………………… Quan v Bray [2015] 885

Burnett’s trustee v Grainger [2004] UKHL 8……………………………………………. Jerome v Kelly [2004] 681 HL

Burns v Campbell [1952] 1 KB 15……………………………………………. Roberts v Gill [2010] 1223 SC; Milburn-Snell v Evans [2011] 1213

Burns Estate v Mellon (2000) 48 OR (3d) 641……………………………………….. Pecore v Pecore [2007] 1591

Burrell v Burrell [2005] WTLR 313…………………………………………… Sieff v Fox [2005] 891; Barclays Private Bank & Trust (Cayman) Ltd v

Chamberlain [2007]1697; Pitt v Holt [2010] 269; Re Futter, Futter v Futter & ors [2010] 609 Ch

Burroughes v Abbott [1922] 1 Ch 86………………………………………………… Sieff v Fox [2005] 891

Burrows v HM Coroner for Preston [2008] EWHC 1387……………………… Ibuna v Arroyo [2012] 827; Anstey v Mundle [2016] 931 v March Gas & Coke (1872) LR 7 Ex 96……………………………… Bouette v Rose [2000] 403 v Walls (1855) 5 De GM&G 233……………………………………….. RNLI v Headley [2016] 1433

Bursh v Bower Cotton & Bower [1993] 1 WLR 1328……………………….. Alhamrani v Russa Management Ltd [2007]1317

Burton v Burton (1994) 126 ALR 557………………………………………… Re Circle Trust, HSBC International v Wong [2007] 631 (HM Collector or Taxes) v Mellham Ltd [2006] STC 908…………… Executors of MacArthur v HMRCC [2008] 1185

Burton’s Settlements, re; Scott v National Provisional Bank Ltd [1995] Ch 82………………… Kain v Hutton [2008] 1381 NZSC

Burton & Deakin Ltd, re

67


[1977] 1 WLR 390………………………………………………………. Re Vos, Dick v Kendall Freeman [2005] 1619 Busfield, in re (1886) 32 Ch D 123…………………………………………………….. Re The Hanover Trust [2016] 1755 Bushnell, re

[1975] 1 WLR 1596……………………………………………………... Re English PEN [2008] 1799 Buswell

v IRC (1974) 49 TC 334……………………………………………….. Gaines-Cooper v HMRCC [2007] 101; Peters v Pinder [2011] 1379 Butler

v Broadhead [1975] Ch 97……………………………………………... Gomez v Gomez-Manche Vives [2008] 621HC v Carter [1868] LR 5 Eq 376………………………………………….. Watts v Watts [2014] 1781 (HMIT) v Wildin [1989] STC 22……………………………………… Jones v Garnett (HMIT) [2005] 729 v Wildin (1988) 61 TC 666……………………………………………. Jones v Garnett (HMIT) [2006] 67; Jones v Garnett (HMIT) [2009] 1211

SpC; Jones v Garnett (HMIT) [2007] 1229 HL; Buck v HMRCC [2009] 215; Patmore v HMRCC [2011] 125

Butlin’s Settlement, re [1976] Ch 251…………………………………………………………… Re Frey’s Settlement [2001] 1009; AMP (UK) plc v Barker [2001] 1237;

Farmer v Sloan [2005] 521; Sieff v Fox [2005] 891; Allnutt v Allnutt [2006]1317; Allnutt v Wilding [2007] 941; Re Farepak Food & Gifts Ltd, Dubey v HMRCC [2007] 1407; Kain v Hutton [2008] 1381 NZSC; Executors of Glass v Segerman [2008] 1615; Stephenson v Stephenson [2009] 1467; Chisholm v Chisholm [2011] 187; Wills v Gibbs [2012] 903; Lawie v Lawie [2013] 85; Day v Day [2013] 817; Re the Hampel Discretionary Trusts 1999 [2013] 1405; Marley v Rawlings [2014] 299 SC; Oatley v Oatley Powney [2014] 1433; Vaughan-Jones v Vaughan-Jones [2015] 1287; Van der Merve v Goldman [2016] 913

Butt v Kelson [1952] Ch 197 ………………………………………………… Rouse v IOOF Trustees Ltd [2000] 111; Schmidt v Rosewood [2003] 565

Buttes Gas & Oil Co v Hammer (No 3) [1981] QB 223………………………………………. C v C (No 2) [2007] 753; Khaira v Shergill [2012] 1795 CA; Shergill v

Kaira [2014] 1729 SC [1982] AC 888………………………………… High Commissioner for Pakistan v Nizam of Hyderabad [2016] 1763 Buttle

68


v Saunders [1950] 2 All ER 193……………………………………….. Patchett v Williams [2006] 639; Bagum v Hafiz [2015] 1303 Buxton v Public Trustee (1962) 41 TC 235……………………………………. Ulrich v Treasury Solicitor [2005] 385 Bwllfa & Merthyr Dare Steam Collieries (1891) Ltd v Pontypridd Waterworks Co [1903] AC 426………………………… Layton v Newcombe [2002] 541; Lim v Walia [2015] 69 Byford, re;

Byford v Butler [2003] EWHC 1267 (Ch)…………………………….. French v Barcham [2008] 1813; Holtham v Kelmanson [2007] 285; Murphy v Gooch [2008] 257

Byng’s Will Trusts re [1959] 1 WLR 379………………………………………………………. Anker-Petersen v Anker-Petersen [2000] 581; V v T [2015] 173

Byrne v Sefton Healt Authority (The Times 28th November 2001)………….. Sherman v Perkins [2002] 603

Byrnes v Kendle [2011] HCA 26………………………………………………. Brudenell-Bruce v Moore [2015] 373

Byron Environment Centre Inc v Arakwal People (1997) 78 FCR 1……………………………………. Crowe v Stevedoring Employees Retirement Fund PtyLtd [2005] 1271

C C

re, (Adult: refusal of treatment) [1994] 1 WLR 290…………………. Masterman-Lister v Jewell [2002] 563 QBD; Masterman-Lister v Brutton [2003] 259 CA; Re P [2009] 651

re, (Adult Patient Publicity) [1996] 2 FLR 251……………………….. Re Gladys Meek, Jones v Parkin [2014] 1155 re, (A Minor) v DPP [1996] AC 1……………………………………… In the matter of X [2009] 353 re, (A Patient) [1992] 1 FLR 51 ………………………………………... Re P [2009] 651; Re G (TJ) [2011] 231; Re D [2012] 1701 re, (Spinster and Mental Patient) [1991] 3 All ER 866………………. Re G (ET) and G (TJ) [2008] 599; Re M, ITW v Z [2009] 1791; Re JC

[2012] 1211; Ross v A [2016] 495 re, (A Patient) Re S (gifts by Mental Patients) [1997] 1 FLR 96…….. Re JDS, Smythe v JDS [2012] 475

69


re, (Divorce: Financial Relief) [2007] EWHC 1911 (Fam)…………… PJC v ADC [2009] 1419 re, deceased (leave to apply for provision) [1995] 2 FLR 24………….. Berger v Berger [2014] 35 v C [2004] EWHC 742 (Fam)………………………………………….. Quan v Bray [2015] 885 v C [2005] EWHC 2741 Fam…………………………………………… C v C (No 2) [2007] 753 v C [2009] 1 FLR 8……………………………………………………… K v L [2012] 153 v C (Variation of Post-Nuptial Settlement: Company Shares) [2003] 2 FLR 467……………………………………………… BJ v MJ [2012] 395;P v P [2015] 1039 v C (Privilege) [2006] EWHC 336 (Fam)……………………………… M v M [2013] 1725 v D [2010] EWHC 2940 (Ch)………………………………………….. Shovelar v Lane [2011] 1411 v D [2011] EWCA Civ 646…………………………………………….. Shovelar v Lane [2011] 1411; Howell v Lees-Millais [2011] 1795 v S (money laundering: discovery of documents)

[1999] 2 All ER 343……………………………………………. P v P [2003] 1449 v United Kingdom (1983) 37 DR 141…………………………………. Re Crawley Green Road Cemetery [2001] 1269

C plc v L [2001] 2 All ER (Comm) 446………………………………………. Dadourian Group Int Inc v Simms [2006] 239

C Trust Company Ltd v Temple [2010] WTLR 417…………………………………………… Tchenguiz-Imerman v Imerman [2014] 135

Cadbury Schweppes Inc v Williams [2007] STC 106……………………………………………. Trustees of the Nelson Dance Family Settlement v HMRCC [2008] 891

v FBI Foods [1999] 1 SCR 142………………………………………… AIB Group v Mark Redler & Co [2015] 187 Cadogan Petroleum plc

v Tolley [2011] EWHC 2286 Ch……………………………………….. FHR European Ventures v Mankarious [2013] 631 Cadogan Properties Ltd

v Mount Eden Land Ltd [2000] ILPR 722…………………………… Chelleram v Chelleram [2002] 675 Caerphilly Colliery Co, re (Pearson’s Case)

(1877) LR 5 Ch D 336…………………………………………………. Sinclair Investments v Versailles Trade Finance [2011] 839; Sinclair Investments v Versailles Trade Finance [2011] 1043; FHR European Ventures v Cedar Capital Partners [2014] 1135; Cadogan Petroleum plc v Tolley [2015] 1505

CAF, re (unreported 1962)……………………………………………………….. Masterman-Lister v Jewell [2002] 563 QBD; Tait v Wedgwood [2003] 121;

Masterman-Lister v Brutton [2003] 259 CA

70


Caflin v Caflin 20 NE 454 (Mass 1889)………………………………………. Re Barton, Tod v Barton [2002] 471

Caffrey v Darby (1801) 6 Ves 488……………………………………………… Murad v al-Saraj [2005] 1573; AIB Group (UK) plc v Mark Redler [2013]

1303; AIB Group v Mark Redler & Co [2015] 187 Cain

v Moon [1896] 2 QB 283………………………………………………. King v Chiltern Dog Rescue [2015] 1225 CA Cairnes (deceased), re Howard v Cairnes (1983) 4 FLR 225…………………………………. Goenka v Goenka [2016] 417 Cairnwood Global Technology Fund Ltd, re [2007] CILR 193……………………………………………………….. Helmsman Ltd v Bank of New York Trust Co [2013] 75 Caisse nationale des prestations familiales

v Schwarz [2005] ECR I-0000…………………………………………. vanHilten-van der Heijden’s heirs v Inspecteur van de Belastingdienst [2006] 919

Calcraft v Guest [1898] 1 QBD 759…………………………………………….. Birdseye v Roythorne & Co [2015] 961

Caldonia North Sea Ltd v British Telecommunications plc (Scotland)

[2002] EWCA Civ 416………………………………………… Rathbone Brothers Plc v Novae Corporate Underwriting [2015] 301 Caledonia Railway Co

v Colt (186) 3 Macq 833……………………………………………….. Alexander v Perpetual Trustees WA Ltd [2002] 937 Callaghan (deceased), re [1985] Fam 1……………………………………………………………. Illott v Mitson [2014] 575; Illott v Mitson [2015] 1399 CA Callendar

v Callendar 1975 SC 183………………………………………………. McDowall v IRC [2004]221 Caller v Gray (No 1) [2002] 1 WLR 2000 HL………………………………… Bowman v Fels [2005] 481 CA Calma

v Sesar [1992] 2 NTLR 37……………………………………………… Leeburn v Derndorfer [2004] 867; Hartshorne v Gardner [2008] 837

Calow, in re [1928] Ch 710…………………………………………………………… Pennington v Waine (No 2) [2003] 1011

71


Calvin v Carr [1980] AC 574………………………………………………….. Garcha v Charity Commission [2015] 453

Cameron deceased, in re [1999] Ch 386………………………………………… Re the Esteem Settlement [2001] 641; Re the Esteem Settlement, Grupo

Torras SA v Al-Sabah [2002] 337; Race v Race [2002] 1193; Re Clapham [2006] 203; Musson v Bonner [2010] 1369; Re Frost [2013] 673; Ross v A [2016] 495

v Treasury Solicitor [1996] 2 FLR 716………………………………... Garland v Morris [2007] 797; Ilott v Mitson [2011] 779 C); Christofides v Seddon [2014] 215

Camille and Henry Dreyfus Foundation Inc v IRC [1954] 1 Ch 672…………………………………………………. Routier v HMRC [2014] 1717; Human Dignity Trust v Charity

Commissioners [2015] 789; Routier v HMRC [2016] 1663 v IRC [1956] AC 39…………………………………………………….. A Civil Engineer v IRC [2002] 491 SpC; Routier v HMRC [2014] 1717;

Routier v HMRC [2016] 1663 Camp and Bourini v The Netherlands (2002) 34 EHRR 59 ………………………………. Gregg v Pigott [2012] 953

Campbell re [1996] 2 All ER 537…………………………………………………. Abrahams v Abrahams [2000] 593; Walden v Atkins [2013] 1465 v Campbell (1848) 10 D 461…………………………………………… Re Baronetcy of Pringle of Stichill [2016] 1117 v Edwards [1976] 1 WLR 403…………………………………………. Vimercati v BV Trustees Ltd [2013] 157 v Griffin [2001] WTLR 981……………………………………………. Jennings v Rice [2002] 367 CA; Thorner v Major [2008] 1289 CA; Luo

v Estate of Hui & anr [2009] 849; Henry v Henry [2010] 1011 PC v MGN Ltd [2004] 2 AC 457………………………………………….. Independent News and Media v A [2010] 55; Dawson-Damer v Taylor

Wessing LLP [2016] 253; Re the Baronetcy of Pringle of Stichill [2016] 1117

v UK (1982) 4 EHRR 293……………………………………………… Burden v UK [2007] 607 (4th); Burden v UK [2008] 1129 Grand Ch v UK [1992] 15 EHRR 137…………………………………………….. Bowman v Fels [2005] 481 CA v Wardlaw (1883) 8 App Cas 641……………………………………... Trustees of Mrs PL Travers Will Trust v HMRCC [2013] 1831

Campbell and Fell v UK (28 June 1984)…………………………………………………… Ordre des barreaux francophones et germanophone v Conseil des

ministres [2008] 1059 Canada Safeway Ltd

72


v Thompson (1951) 3 DLR 295 ……………………………………….. Ultraframe (UK) Ltd v Fielding [2007] 835 v Thompson (Form of Order) (1952) 2 DLR 591…………………… Ultraframe (UK) Ltd v Fielding [2007] 835

Canada Seaconsar Far East Ltd v Bank Markazi Jomhouri Islami Iran [1994] 1 AC 438……………. Chellaram v Chellaram [2002] 675

Canada Trust Co v Stolzenberg (No2) [2002] 1 AC 1……………………………………. Taylor v Midland Bank Trust Company [2002] 95; Chellaram v Chellaram

[2002] 675 Canada Trust Co and The Queen, re (1972) 30 DLR (3rd) 764………………………………………………... Re Bloom, Bernstein v The Queen [2004] 613 Canada Trustco Mortgage Co

v R [2005] 2 SCR 601 Can FC…………………………………………. Antle v R [2010] 373; Gomez v Gomez-Manche Vives [2008] 621 Canadian Aero Service Ltd

v O’Malley (1969) CPR 1 (Ont CJ); (1971) 23 DLR (3d) 632 (Ont CA); (1973) 40 DLR (3d) 371 (SC)……………………… Kao Lee & Yip v Koo [2003] 1283; Ultraframe (UK) Ltd v Fielding [2007]

835; Trinkler v Beale [2009] 1091; Libertarian Investments Ltd v Hall [2015] 241; Easingwood v Cockcroft [2016] 1675

Canadian Land Reclaiming & Colonizing Co, re (1880) 14 Ch D 660…………………………………………………….. Ultraframe (UK) Ltd v Fielding [2007] 835

Canadian Oil Works Corporation, re (Hay’s case) (1875) 10 Ch App 593………………………………………………….. FHR European Ventures v Mankarious [2013] 631 Cancer Research Campaign

v Ernest Brown [1998] PNLR 592…………………………………….. Chappell v Somers & Blake [2003] 1085; Rind v Theodore Goddard [2008] 699; Martin v Triggs Turner Bartons [2010] 671; RSPCA v Sharp [2011] 311

Cank v Broadyard Associates (unreported 11th July 2000)………………….. Placito v Slater [2004] 407

Canny Gabriel Castle Jackson Advertising Pty Ltd v Volume Sales (Finance) Pty Ltd [1974] HCA 22…………………… Trinkler v Beale & ors [2009] 1091

Canson Enterprises Ltd v Boughton & Co (1991) 85 DLR 4th 129……………………………… Wight v Olswang (No 2) [2000] 783; Youyang Pty Ltd v Minter Ellison

73


[2003] 751; AIB Group (UK) plc v Mark Redler [2013] 1303; AIB Group v Mark Redler & Co [2015] 187; Libertarian Investments Ltd v Hall [2015] 241

Cantor v Cox (1975) 239 EG 121………………………………………………. Collier v Collier [2003] 617

Caparo Industries plc v Dickman [1990] 2 AC 605…………………………………………… Bacon v Howard Kennedy [2000] 169; Killick v PriceWaterhouseCoopers

[2001] 699; Abou-Rahmah v Abacha [2006] 377; Feltham v Freer Bouskell [2013] 1363

Cape Brandy Syndicate v IRC [1921] 1 KB 64…………………………………………………. Green v IRC [2005] 75; Wagstaff v HMRC [2014] 547; R (ZYN) v Walsall

MBC [2014] 1649 Cape Breton Co, in re (1885) 29 Ch D 795…………………………………………………….. Sinclair Investments v Versailles Trade Finance [2011] 1043 Cape Pacific Ltd

v Lubner Controlling Investments (Pty) Ltd 1995 (4) SA 790………. Prest v Petrodel Resources Ltd [2013] 1249 Capita ATL Pension Trustees Ltd

v Gellately [2011] EWHC 485 (Ch)……………………………………. Re MF Global UK Ltd [2013] 1239 Capital &Counties Bank Ltd

v Henry (1882) 7 App CAS 741 ……………………………………….. Ratiu v Conway [2006] 101 Capital Finance Co Ltd

v Stokes [1969] 1 Ch 261………………………………………………. Scott v Southern Pacific Mortgages Ltd [2015] 1067 Car and Universal Finance Co Ltd

v Caldwell [1964] 1 All ER 290 ………………………………………. Halley v The Law Society [2003] 845 Carafe Trust, re;

Guardian Trust Co Ltd v Louveaux [2006] WTLR 1329…………… Alhamrani v Russa Management Ltd [2007]1317 Carapeto (see Re Good) Cardigan

v Curzon-Howe (1885) 30 Ch D 531…………………………………... Re Circle Trust, HSBC International v Wong [2007] 631 Carl Zeiss Stiftung v Herbert Smith & Co (No 2) [1969] 2 WLR 427……………………. Cobbe v Yeomans Row Management Ltd [2005] 625 Ch; Sinclair

74


Investments v Versailles Trade Finance [2011] 839; Sinclair Investments v Versailles Trade Finance [2011] 1043; Credit Agricole v Papadimitriou [2016] 109

Carlill v Carbolic Smoke Ball Co [1893] 1 QB 256………………………….. Bardissy v D’Souza [2003] 929; Soulsbury v Soulsbury [2007] 1841

Carlton v Goodman [2002] EWCA Civ 545……………………………………. Oxley v Hiscock [2004] 709; Fowler v Barron [2008] 819; Barrett v

Barrett [2009] 201; Quaintance v Tandan [2014] 1609 Carmichael

v National Power PLC [1999] 1 WLR 2042…………………………... Thorner v Major [2009] 713 HL Carnoustie Universal SA

v IFT [2002] 2 All ER (Comm) 657…………………………………… Gomez v Gomez-Manche Vives [2008] 621 HC Caroline Chisholm Village Pty Ltd, re

(1980) 1 BRP 9507……………………………………………………… Re Barlow, Dalton v Ellis [2008] 1333 Carr re [1948] 3 DLR 668……………………………………………………. Shovelar v Lane [2011] 1411 v Isard [2007] WTLR 409……………………………………………… Chada v HMRC [2015] 745

v Shaw (1913) 32 GLR 437…………………………………………….. Hostick v The New Zealand Railway & Locomotive Scoceity Waikato Branch [2007] 1563

Carr-Glynn v Frearsons [1998] 4 All ER 225……………………………………… Corbett v Bond Pearce [2000] 655 QBD; Gibbons v Nelsons [2000] 453;

Chappell v Somers & Blake [2003] 1085; Humblestone v Martin Tolhurst Partnership [2004] 343; Daniels v Thompson [2004] 511; Rind v Theodore Goddard [2008] 699; Littlewood v Wilkinson Woodward [2009] 1189; Vinton v Fladgate Fielder [2010] 1043; Hughes v Richards [2011] 997; Feltham v Freer Bouskell [2013] 1363; Herring v Shorts Financial Services LLP [2016] 1203

Carradine Properties v DJ Freeman & Co (1982) 126 SJ 157 ………………………………. Estill v Cowling Swift Kitchen [2000] 417

Carreras Group Ltd vStamp Commissioner (Jamaica) [2004] UKPC 16………………….. McLaughlin v HMRCC [2012] 855

Carreras Rothmans Ltd

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v Freemans Matthews Treasure Ltd [1985] Ch 207…………………. Twinsectra v Yardley [2000] 527 CA; Re Japan Leasing (Europe) plc [2000]301; Twinsectra Ltd v Yardley [2002] 423 HL; Commerzbank AG v IMB Morgan Plc [2005] 1485; Habana Ltd v Kaupthing Singer & Friedlander [2011] 275; Du Preez v Kaupthing Singer & Friedland (IoM) [2011] 561

Carrington, in re [1932] 1 Ch 1…………………………………………………………… Pennington v Waine (No 2) [2003] 1011 Carrodus

v Carrodus [1913] VLR 1……………………………………………… Perpetual Trustees WA Ltd v Darvell [2002] 1349 Carrol

v Carrol [1999] 4 IR 241………………………………………………. Prendergast v Joyce [2010] 289 Carron Iron Company, the

v McClaren (1855) HLC 417………………………………………….. Al-Bassam v Al-Bassam [2004] 157 Carruthers

v Cairns (1890) 17 R 769………………………………………………. Spread Trustee Co Ltd v Hutcheson [2012] 317 v Carruthers [1896] AC 659…………………………………………… Spread Trustee Co Ltd v Hutcheson [2012] 317

Carson v Secretary of State for Work and Pensions [2006] 1 AC 173………. Re CIS/213/2004, CIS/214/2004 [2008] 189; McCall v HMRCC [2008] 865

Carstairs v Sykes [2000] STC 1103………………………………………………. Turberville v HMRCC [2010] 899 Carter

v Carter (1969) 70 WWR 237…………………………………………. Pecore v Pecore [2007] 1591 v Palmer (1842) 8 Cl & F 657…………………………………………. FHR European Ventures v Mankarious [2013] 631; FHR European

Ventures v Cedar Capital Partners [2014] 1135 Carter Commercial Developments v Bedford BC [2001] EWHC (Admin) 669……………………………. Richards v Worcestershire CC [2017] 117 Carteret, re de Foster v de Carteret [1933] Ch 103…………………………………… Re AITC Foundation [2005] 1265 Cartwright v Cartwright (1983) 4 FLR 46…………………………………………. P v P [2015] 1039 Carver v Duncan [1985] 1 AC 1082…………………………………………… Clay’s Trustees v HMRCC [2007] 643 SC; Trustees of Mrs PL Travers

76


Will Trust v HMRCC [2013] 1831 Casio Computer Co Ltd

v Sayo [2001] EWCA Civ 661…………………………………………. Novoship (UK) v Nikitin [2014] 1521 Cash & Carry v Inspector of Taxes [1998] STC (SCD) 46…………………………… Erdal v HMRCC [2011] 1761 Castle Mail Packets Company, ex parte, in re Payne

(1886) 18QBD 154……………………………………………………… Re Woodland-Ferrari [2002] 1539 Cathcart, re

[1893] 1 Ch 466………………………………………………………… Re MB [2006] 299; EG v RS [2010] 1757; Re HC, SC v London Borough of Hackney [2010] 1833

Cathcart’s Trustees v Heneage’s Trustees (1883) 10 R 1205………………………………. Douglas’s Trustees v HMRCC [2007] 663

Catnic Components Ltd v Hill & Smith Ltd [1982] RPC 183…………………………………... Marley v Rawlings [2014] 299 SC; Brooke v Purton [2014] 745; Guthrie v

Morel [2016] 273 Caton’s Administrators

v Couch (HMIT) [1995] STC (SCD) 34 ………………………………. Marks v Sherred (HMIT) [2004] 1251; Executors of MacArthur v HMRCC [2008] 1185; Erdal v HMRCC [2011] 1761

Cattermole v Prisk [2006] 1 FLR 697……………………………………………… Re Key, Key v Key [2010] 623; Scammell v Farmer [2008] 1261; Pearce v

Beverley [2014] 85 Cattles plc

v Welcome Financial Services Ltd [2009] EWHC 3027 ……………… Mills v HSBC Trustee (CI) Ltd [2010] 235 Cattley

v Pollard [2007] WTLR 245…………………………………………… Peconic Industrial Developments Ltd v Lau Kwok Fai [2009] 121; Peconic Industrial Development Ltd v Lau & ors [2009] 999; Statek Corporation v Alford [2008] 1089; Central Bank of Nigeria v Williams [2012] 745; Williams v Central Bank of Nigeria [2014] 873 SC

Caudle v LD Law Ltd [2008] WTLR 587……………………………………... Haastrup v Okorie [2016] 803

Cave v Cave (1880) 15 Ch D 639……………………………………………. Sinclair Investments v Versailles Trade Finance [2011] 839

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v Robinson Jarvis & Rolf [2003] AC 384……………………………. Jessup v Wetherell [2007] 515 Cawse

v Nottingham Lunatic Hospital Committee [1891] 1 QB 585………. The Independent Schools Council v Charity Comm. [2012] 41 Cawston’s Conveyance;

Hassard-Short v Cawston [1940] Ch 27……………………………… Fraser v Canterbury Diocesan Board of Finance [2003] 1125; Fraser v Canterbury Diocesan Board of Finance (No 2) [2005] 1499 HL; Fraser v Canterbury Diocesan Board of Finance (No 2) [2007] 1735 ChD

Cay v Chamberlain [2002] EWHC 2529…………………………………… Piggott v Aulton [2003] 445

Ceart Risk Services Ltd, re [2012] EWHC 1178 Ch………………………………………………… Re BXL Services [2012] 1695

Celtic Extraction Ltd, re [2001] Ch 475……………………………………………………….….. Re Hemming [2008] 1833

Cenlon Finance v Ellwood (HMIT) [1962 AC 782……………………………………... Taube Trustees v HMRCC [2011] 1

Central Bank of Ecuador v Conticorp [2015] UKPC 11………………………………………….. Davies v Davies [2016] 1175

Central Bayside General Practice Association Ltd v Commissioner of State Revenue (Vic) (2006) 228 CLR 168………. Commissioner of Taxation v Aid/Watch Inc [2010] 423

Central Estates (Belgravia) Ltd v Woolgar [1972] 1 QB 48; [1971] 3 All ER 651…………………….. Galmerrow Securities v National Westminster Bank [2002] 129

Central Insurance Co Ltd v Seacalf Shipping Corporation (The Aiolos)

[1983] 2 Lloyd’s Rep 25………………………………………. Roberts v Gill [2010] 1223 SC Central London Property Trust Ltd

v High Trees House Ltd [1947] KB 130……………………………… Jennings v Rice [2002] 367 CA Central Trust and Safe Deposit Company

v Snider [1916] 1 AC 266……………………………………………… Barns v Barns [2011] 1093; McGuane v Welch [2009] 1201 Centre Trustees

v van Rooyen [2010] WTLR 17 ………………………………………. Re the A Trust [2013] 1117 Centro di Musciologia Walter Stauffer v Finanzamt Munchen

fur Korperschaften [2006] ECR I-08203……………………………… Jager v Finanzamt Kusel-Landsthuhl [2008] 1047; Persche v Finanzamt

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Lüdenscheid [2009] 483 Chagos Islanders

v Attorney General [2003] EWHC 2222 (QB)………………………... Evans v Lloyd [2013] 1137; High Commissioner for Pakistan v Nizam of Hyderabad [2016] 1763

[2004] EWCA Civ 997……………………….. High Commissioner for Pakistan v Nizam of Hyderabad [2016] 1763 Chaine-Nickson

v The Bank of Ireland [1976] IR 393………………………………… Rosewood Trust v Schmidt [2001] 1081 IoMHC; Stuart-Hutcheson v Spread Trustee Company Ltd [2002] 1213; Schmidt v Rosewood Trust Ltd [2003] 565 PC; Foreman v Kingstone [2005] 823; Bathurst v Kleinwort Benson (Channel Islands) Trustees Ltd [2007] 759

Challinor v Juliet Bellis and Co [2013] EWHC 347 (Ch)……………………….. Wise v Jiminez [2014] 163; Barnett v Creggy [2016] 17

Chamber’s Trustees v Smith 5 R (HL) 151………………………………………………….. Douglas’s Trustees v HMRCC [2007] 663

Chamberlain v the Queen (No 2) (1984) 153 CLR 521……………………………… Nolan v Nolan [2004] 1261

Chamberlaine v IRC (1943) 25 TC 317……………………………………………….. Jones v Garnett (HMIT) [2004] 1211 SpC; Jones v Garnett (HMIT)

[2007] 1229 HL Chambers

v Miller (1862) 13 CBNS 125………………………………………….. Du Preez v Kaupthing Singer & Friedland (IoM) [2011] 561 Chan v Leung [2002] BPIR 723……………………………………………… Luo v Estate of Hui [2009] 849; Smith v Herbert [2016] 897

v Zacharia (1984) 154 CLR 178………………………………………. Kao Lee & Yip v Koo [2003] 1283; John Taylors v Masons [2005] 1519; Ultraframe (UK) Ltd v Fielding [2007] 835; Sinclair Investments v Versailles Trade Finance [2011] 839; Sinclair Investments v Versailles Trade Finance [2011] 1043; FHR European Ventures v Cedar Capital Partners [2014] 1135

Chandamal v HMRC [2012] UKFTT 188(TC)…………………………………….. Curtis Green v HMRC [2015] 1337

Chang v Registrar of Titles (1976) 137 CLR 177…………………………….. Jerome v Kelly [2004] 681 HL; Scott v Southern Pacific Mortgages Ltd

79


[2015] 1067 Channel Tunnel Group Ltd

v Balfour Beatty Construction Ltd [1993] AC 334…………………. Tasaruff Mevduati Sigorta Fonu v Merrill Lynch [2011] 1249 Channon

v Perkins [2005] EWHC 1510 (Ch)……………………………… Channon v Perkins [2006] 425 CA [2006] WTLR 425 CA…………………………………. Re Morgan, Griffin v Wood [2008] 73;.Re Walters, Olins v Walters [2008]

329 (ChD); Ahluwalia v Singh [2012] 1; Wharton v Bancroft [2012] 693; Poole v Everall [2016] 1621

Chaplin v Hicks [1911] 2 KB 786……………………………………………….. Jowell v Bramwell-Jones [2002] 31; Kao Lee & Yip v Koo [2003] 1283;

Feltham v Freer Bouskell [2013] 1363 Chapman re, Cocks v Chapman [1896] 2 Ch 763………………………………. Spread Trustee Co Ltd v Hutcheson [2012] 317; Brudenell-Bruce v Moore

[2015] 373 v Chapman [1954] AC 428……………………………………………. Re the trusts of two insurance policies, CD v D [2004] 751; In the matter

of X [2009] 353; Sutton v England [2010] 335; Southgate v Sutton [2011] 1235; Re Dion Investments Pty Ltd [2014] 1333; An application for information about a trust [2015] 559; Davidson v Seelig [2016] 629; Collins v Collins [2016] 1145

v Gibson (1791) 3 Bro CC 229…………………………………………. Re The Shinorvic Trust [2013] 337 Chapman’s Settlement Trusts (No 2), re

[1959] 1 WLR 372………………………………………………………. Re RGST Settlement, Ridgwell v Ridgwell [2008] 527; V v T [2015] 173 Chappell

v Cooper [1980] 1 WLR 958…………………………………………… Adams v Schofield [2004] 1049 Charalambous

v Charalambous [2004] WTLR 1061…………………………………. C v C [2016] 223 Charbrook Ltd

v Persimmon Homes Ltd [2007] EWHC 209 (Ch)…………………… Newall v Lewis [2008] 1649 [2008] EWCA Civ 183……………………….. Newall v Lewis [2008] 1649

Charter Reinsurance Co Ltd v Fagan [1997] AC 313 ………………………………………………... R (on the application of Walford) v Worcestershire CC [2014] 701

Charkham

80


v IRC [2000] RVR 7……………………………………………………. HSBC Trust Co (UK) Ltd v Twiddy (HMRCC) [2006] 1533; St Clair-Ford v Ryder (HMRCC) [2006] 1647

Charles v Barzey [2003] WTLR 343……………………………………………. Baynes v Hedger [2008] 1719 v Federal Commissioner of Taxation (1954) 90 CLR 598…………… CPT Custodian Ltd v Commissioner of State Revenue [2006] 447 v Fraser [201] WTLR 1489……………………………………………. Fry v Densham-Smith [2011] 387

Charles Rikards Ltd v Oppenheim [1950] 1 KB 616………………………………………… Jennings v Rice [2002] 367 CA

Charlesworth v Relay Roads Ltd [2000] 1 WLR 19………………………………….. Robinson v Fernsby [2004] 257

Charman v Charman [2006] WTLR 1 (disclosure)……………………………… Charman v Charman [2006] 1349 HC; Charman v Charman [2007]

1151 CA; PJC v ADC [2009] 1419; Jennings v Jennings [2010] 215; Whaley v Whaley [2011] 1267; BJ v MJ [2012] 395; Clayton v Clayton [2016] 955

v Charman [2006] WTLR 1349 (HC)…………………………………. Charman v Charman [2007] 1151 CA; Oakley v Osiris Trustees Ltd [2009] 461 PC; PJC v ADC [2009] 1419

v Charman (No 4) [2007] WTLR 1151 (CA) …………………………. A v A [2009] 1; PJC v ADC [2009] 1419; B v B [2010] 1689; Whaley v Whaley [2011] 1267; K v L [2012] 153; AR v AR [2012] 373; BJ v MJ [2012] 395; Lilleyman v Lilleyman [2012] 1007; Tchenguiz-Imerman v Imerman [2014] 135; WA v Exors of HA [2015] 1471; Clayton v Clayton [2016] 955; Hamilton v Hamilton [2016] 1699

Charrington, re (unreported 26th November 1975 HKSC)…………………….. Raftland Pty Ltd v Federal Commissioner of Taxation [2006] 657 Chartbrook Ltd v Persimmon Homes Ltd [2009] UKHL 38…………………………… Dominion Corporate Trustees Ltd v Capmark Bank [2011] 1747; Drake v

Harvey [2011] 1557; WF v HF [2012] 1079; Scarfe v Matthews [2012] 1579; Day v Day [2013] 817; Marley v Rawlings [2014] 299 SC; Rathbone Brothers Plc v Novae Corporate Underwriting [2015] 301; Brennan v Prior [2016] 203; Gorbunova v Estate of Boris Berezovsky [2016] 1591; Jump v Lister [2017] 61

Charter plc v City Index Ltd [2008] Ch 313……………………………………….. Bagus Investments Ltd v Kastening [2012] 1675

81


Charter Reinsurance Co Ltd v Fagan [1997] AC 313 ………………………………………………… Mills v HSBC Trustee (CI) Ltd [2010] 235

Chartres, re [1927] Ch 466………………………………………………………….. Bassett v Basset [2005] 51 Chase Manhattan Bank NA ;

v Israel-British Bank (London) Ltd [1981] Ch 105………………….. Shalson v Russo [2003] 1165; Clark v Cutland [2004] 629; Commerzbank AG v IMB Morgan Plc [2005] 1485; Re Farepak Food & Gifts Ltd, Dubey v HMRCC [2007] 1407; Angove’s Pty Ltd v Bailey [2016] 1309

Chase Manhattan Equities v Goodman [1991] BCLC 897…………………………………………. Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2004] 1;

MacKinnon v Regent Trust Company Ltd [2005] 1367; A v A [2009] 1; Patel v Mirza [2014] 1567 CA

Chatsworth Investments Ltd v Cussins (Contractors) Ltd [1969] 1 WLR] 1………………………... Roberts v Gill [2010] 1223 SC

Chattock v Muller (1878) 8 ChD 177…………………………………………… Banner Homes v Luff Developments [2000] 473; Hooper v Gorvin [2001]

575 Chavasse, re

(unreported 14 August 1954)……………………………………………. Fraser v Canterbury Diocesan Board of Finance (No 2) [2007] 1735 Cheese

v Thomas [1994] 1 WLR 129………………………………………….. Vale v Armstrong [2004] 1471; Prendergast v Joyce [2010] 289; Smith v Cooper [2011] 691; Bainbridge v Bainbridge [2016] 943

Chellaram v Chellaram [1985] Ch 409……………………………………………. Re Carapiet’s Trusts, Manoogian v Sonsino [2002] 989; Re Al-Bassam,

Al-Bassam v Al-Bassam [2003] 1; Chellaram v Chellaram [2002] 675 v Chelleram (No 2) [2002] WTLR 675………………………………... Gomez v Gomez-Manche Vives [2008] 621 HC; Gomez v Gomez-Monche

Vives [2008] 1623 CA Chelsea Cloisters Ltd, re

(1980) 41 P&CR 98……………………………………………………. Re Branston & Gothard Ltd, Hill v Phillips [2007] 85; Habana Ltd v Kaupthing Singer & Friedlander [2011] 275; Du Preez v Kaupthing Singer & Friedland (IoM) [2011] 561

Cheni (orse Rodriguez)

82


v Cheni (Cheni) [1965] P 85…………………………………………… XCC v AA [2012] 1645 Cherry

v Boultbee (1829) 2 Keen 319; affirmed 4 My &Cr 442………………. The Russell-Cooke Trust Co v Richard Prentis & Co [2003] 1529; Squires v AIG Europe (UK) Ltd [2006] 705; Re Kaupthing Singer & Friedlander Ltd [2011] 79

Cheryl Investments Ltd v Saldhana [1978] 1 WLR 1329……………………………………….. Fraser v Canterbury Diocesan Board of Finance [2003] 1125

Chettiar v Chettiar [1962] AC 294……………………………………………… Barrett v Barrett [2009] 201; Collier v Collier [2003] 617; O’Kelly v

Davies [2016] 333 Chetty

v Chetty [1916] 1 AC 603……………………………………………… Milburn-Snell v Evans [2011] 1213; Haastrup v Okorie [2016] 803 Chetwode

v IRC [1977] 1 WLR 248………………………………………………. Howell v Trippier [2004] 839 Chevron Petroleum UK Ltd

v BP Petroleum Ltd [1981] STC 689…………………………………. Pike v HMRC [2015] 475 Chichester Diocesan Fund & Board of Finance

v Simpson [1944] AC 341……………………………………………… Davies v Sharples [2006] 839; Easingwood v Cockcroft [2016] 1675 Chick

v Commissioner of Stamp Duties [1954] AC 57 PC…………………. Fuller v Evans [2000] 5; Buzzoni v HMRCC [2011] 1163; Buzzoni v HMRCC [2013] 47; Buzzoni v HMRC [2014] 423

Chief Commissioner of Land Tax (NSW) v Macary Manufacturing Pty Ltd (1999) 48 NSWLR 454………….. CPT Custodian Ltd v Commissioner of State Revenue [2006] 447

Chief Commissioner of Stamp Duties for New South Wales v Buckle (1998) 72 ALJR 242…………………………………………. CPT Custodian Ltd v Commissioner of State Revenue [2006] 447; ATC

(Cayman) Ltd v Rothschild Trust Cayman Ltd [2007] 951; McKnight v Ice Skating Queensland Incorporated [2007] 989 QSC

v ISPT Pty Ltd (1998) 45 NSWLR 639 ………………………………. CPT Custodian Ltd v Commissioner of State Revenue [2006] 447 Chief Constable of Kent

v V [1983] QB 34………………………………………………………. Tasaruff Mevduati Sigorta Fonu v Merrill Lynch [2011] 1249 Chief Supplementary Benefit Officer

v Leary [1985] 1 All ER 1061…………………………………………. JP Gilchrist Trust v HMRC [2014] 1209

83


Chikuma, the [1981] 1 WLR 314……………………………………………………… Du Preez v Kaupthing Singer & Friedland (IoM) [2011] 561

Child Maintenance and Enforcement Commission v Beesley [2010] EWCA Civ 1344…………………………………….. Berry v Child Support Agency [2016] 1327

Childers v Childers (1857) 3 K & J 310…………………………………………. Collier v Collier [2003] 617

Chilonder and Herrington, re [1907] 1 Ch 58………………………………………………………….. Glenister v Moody [2005] 1205 Chinachem Charitable Foundation Ltd

v Chan Chun Chuen [2011] 14 HKCFAR 798………………………... Libertarian Investments Ltd v Hall [2015] 241 Chinn

v Hochstrasser [1981] AC 533………………………………………… Jones v Garnett (HMIT) [2006] 67; Jones v Garnett (HMIT) [2007] 1229 HL; Patmore v HMRCC [2011] 125

Chippendale, ex parte (1854) 4 De GM & G 19………………………………………………… IFG International v French [2013] 251; IFG International v French

[2014] 1191 Chittock

v Stevens [2000] WTLT 643…………………………………………… Austin v Woodward [2012] 561; Brooke v Purton [2014] 745; Reading v Reading [2015] 1245; Fielden v Christie-Miller [2015] 1689

Chitty’s Will Trusts, re [1970] Ch 254…………………………………………………………… Ulrich v Treasury Solicitor [2005] 385 Cho Ki Yau Trust, Trustees of

v Yau Estate (1999) 29 ETR (2d) 204…………………………………. Pecore v Pecore [2007] 1591 Chohan

v Saggar [1992] BCC 306……………………………………………… Inland Revenue v Hashmi [2002] 19 ChD; IRC v Hashmi [2002] 1027 CA; AC v DC [2013] 747

Choko Star, the [1996] 1 WLR 774……………………………………………………… Roberts v Gill [2010] 1223 SC

Choraria v Sethia (unreported, 15 January 1998)…………………………………... Chopra v Bindra [2009] 781

Christ Church, Alsager, in re [1999] Fam 141 …………………………………………………………. Re Crawley Green Road Cemetery [2001] 1269; Re Mangotsfield

84


Cemetery [2005] 1381 Christchurch Inclosure Act, re

(1888) 38 Ch D 520……………………………………………………... Re the Hitchen Cow Commoners Trust, AG v Hyde [2002] 1419 Christensen

v McKnight (NSW Supreme Ct Eq div 9th February 1995)……………. Re Viertel [2003] 1075 Christie

v Ovington (1875) 1 Ch 279…………………………………………… McLaughlin v HMRCC [2012] 855 Christie deceased, re [1979] 1 All ER 546……………………………………………………. Illott v Mitson [2015] 1399 CA Christie-Miller’s Marriage Settlement, in re

[1961] 1 WLR 462……………………………………………………… Mubarak v Mubarik [2009] 1543 JCA; A v B [2016] 745 Christmas Estate

v Tuck (1995) 10 ETR (2d) 47…………………………………………. Pecore v Pecore [2007] 1591 Chuang

v Wong 2012 BCSC 233……………………………………………….. Frame v Rai [2015] 1539 Church Army, re

(1906) 94 LT 599………………………………………………………. White v Williams [2010] 1083; Charity Commission v Framjee [2014] 1489

Church of England Building Society v Piskor [1954] Ch 553 ……………………………………………….. Scott v Southern Pacific Mortgages Ltd [2015] 1067

Church of New Faith, the v The Commissioner for Payroll Tax (1983) CLR 12………………. Re Church of Scientology (E&W) [2005] 1151 Church Norton Churchyard, re [1989] Fam 37………………………………………………………….. Re Mangotsfield Cemetery [2005] 1381 Church Property Trustees Diocese of Newcastle v Ebbeck (1960) 104 CLR 394………………………………………… Bassett v Basset [2005] 51 Church of Scientology (England & Wales), re

[2005] WTLR 1151…………………………………………………….. Re The Fine Lady Upon A White Horse Appeal [2006] 59; Re Sacred Hands Spiritual Centre [2006] 873; Re Living in Radiance [2007] 683

Churchill v Roach [2003] WTLR 779……………………………………………. Baynes v Hedger [2008] 1719; Negus v Bahouse [2008] 97; Webster v

85


Webster [2009] 339; Christofides v Seddon [2014] 215; Swetenham v Walkley [2014] 847; Williams v Martin [2016] 1075

Churston’s Settled Estates, re [1954] 1 Ch 334………………………………………………………… Tasaruff Mevduati Sigorta Fonu v Merrill Lynch [2011] 1249

CI Chemicals & Polymers Ltd v TTE Training Ltd [2007] EWCA Civ 725………………………….. Gorbunova v Estate of Boris Berezovsky [2016] 1591

CI Law Trustees Ltd v Minwalla [2006] WTLR 807………………………………………… A v A [2009] 1

Cia de Sguros Imperio v Heath (REBX) Ltd [2001] 1 WLR 112……………………………… Gwembe Valley Development Co Ltd v Koshy [2004] 97 CA; Tritton

Development Fund Ltd v Fortis Bank (Cayman) Ltd [2007] 1483 CIBC Mortgages Plc v Pitt [1994] 1 AC 120…………………………………………………. Jennings v Cairns [2004] 361 CA CIR see IRC Circle Trust, re,

HSBC International Trustee v Wong [2007] WTLR 631……………. Re Bird Charitable Trust and Bird Purpose Trust, Basel Trust Corp (Channel Islands) Ltd [2008] 1505

CIS/030/93 (18 July 1994)…………………………………………………………... Re CIS/213/2004, CIS/214/2004 [2008] 189

Citadel General Assurance Co v Lloyd’s Bank of Canada [1997] 2 SCR 805………………………… Giles v Westminster Savings Credit Union [2006] 1745; Macklin v Dowsett

[2005] 1561 Citicorp Trustee Co Ltd

v Barclays Bank plc [2013] EWHC 2608 (Ch)………………………... Keene v Wellcon London Ltd [2014] 1011 Citizen’s Bank of Louisiana

v First National Bank of New Orleans (1873) LR 6 HL 352………… Thorner v Major [2009] 713 HL Citro, re

[1991] Ch 142…………………………………………………………… Avis v Turner [2007] 1521; The Mortgage Corporation v Lewis Silkin [2000] 357

City Equitable Fire Insurance Co Ltd, re [1925] Ch 407………………………………………………………….. Spread Trustee Co Ltd v Hutcheson [2012] 317

City of London Building Society

86


v Flegg [1988] 1 AC 54 ………………………………………………… Popowski v Popowski [2011] 1011 Civil Engineer

v IRC [2000] STC (SCD) 72………………………………………….. Surveyor v IRC [2003] 111 Civilian War Claimants Association Ltd

v The King [1932] AC 14……………………………………………… High Commissioner for Pakistan v Nizam of Hyderabad [2016] 1763 CK Consultants (Plastics) Ltd

v Vines & Burnett Christie Finance Ltd (unreported 1982)………… Stuart-Hutcheson v Spread Trust Co Ltd [2002] 1213; Spread Trustee Co Ltd v Hutcheson [2012] 317

CL, re [1969] Ch 587…………………………………………………………… Re T Settlement [2002] 1529; X v A [2006] 171; Re Leigh’s Settlement

Trusts [2006] 477; Wright v Gater [2012] 549; V v T [2015] 173 Clafin

v Clafin (1889) 20 NE 454…………………………………………….. CPT Custodian Ltd v Commissioner of State Revenue [2006] 447 Clancy

v Clancy [2003] WTLR 1097………………………………………….. Re Perrins (dec'd), Perrins v Holland [2009] 1387 HC; Perrins v Holland [2010] 1415 CA; Markou v Goodwin [2014] 605

Clark v Green [1995] STC (SCD) 99…………………………………………. Robertson v IRC (costs) [2002] 907; v HMRC TC01164……………………………………………………... Taylor (deceased) v HMRC [2014] 357 v Watson 1982 SLT 450………………………………………………... White v Minnis [2000] 755

Clark’s Goods, re (1839) 2 Curt 329……………………………………………………….. Barrett v Bem [2011] 1117

Clark Boyce v Mouat [1994] 1 AC 428………………………………………………. Hines v Willans [2002] 299; Sherman v Perkins [2002] 603

Clarke re [1923] 2 Ch 407……………………………………………………… The Independent Schools Council v Charity Comm. [2012] 41 re [2006] EWHC 2939 (Ch)……………………………………………. Marley v Rawlings [2011] 595 Ch D in the goods of (1858) 1 Sw & Tr 22…………………………………... Barrett v Bem [2012] 567 CA; Marley v Rawlings [2012] 639 CA

v Bruce Lance & Co [1988] 1 WLR 881……………………………… Rind v Theodore Goddard [2008] 699; Vinton v Fladgate Fielder [2010] 1043

v Clarke’s Trustees [1925] SC 693……………………………………. Spread Trustee Co Ltd v Hutcheson [2012] 317

87


v Earl of Ormonde (1821) Jacob 108…………………………………. Schmidt v Rosewood [2003] 565 PC; Foreman v Kingstone [2005] 823 v Edinburgh and District Tramways Co (1919) SC (HL) 35…..……. Thorner v Major [2009] 713 HL v Hambly (2002) 46 ETR (2d) 166…………………………………….. Pecore v Pecore [2007] 1591 v Harlowe [2005] WTLR 1473………………………………………… Wilcox v Tait [2007] 1109; Ketteringham v Hardy [2011] 1367 v Marlborough Fine Art (London) Ltd [2002] 1 WLR 1731 Ch D….. Dellal v Dellal [2015] 1137; Fielden v Christie-Miller [2015] 1689 v Mouat [1994] 1 AC 428……………………………………………… Phelps vStewarts [2007] 1267 v Parker (1812) 19 Ves 1………………………………………………. Re Nathan, Nathan v Leonard [2002] 1061; AN v Barclays Private Bank

& Trust (Cayman) Ltd [2007] 565 Clarke’s executor v Green [1995] STC (SCD) 99…………………………………………. Erdal v HMRCC [2011] 1761 Clarkson

v Barclays Private Bank & Trust (IoM) Ltd [2007] WTLR 1703…… Re Betsam Trust, McBurney v McBurney [2009] 1489; Pitt v Holt; Futter v Futter [2011] 623 CA; Re A Trust, B v C [2011] 745; Futter v HMRCC; Pitt v HMRCC [2013] 977 SC

v Clarkson [1994] BCC 921…………………………………………… Tasarruf Mevduati Sigorta Fonu v Merrill Lynch Bank and Trust Company (Cayman) Ltd [2010] 1285; Tasaruff Mevduati Sigorta Fonu v Merrill Lynch [2011] 1249

v Davies [1923] AC 100………………………………………………... Dubai Aluminium Co Ltd v Salaam [2003] 163; Gwembe Valley Development Co Ltd v Koshy [2004] 97 CA; Cattley v Pollard [2007] 245; Sinclair Investments v Versailles Trade Finance [2011] 839; Williams v Central Bank of Nigeria [2014] 873 SC

v Robinson [1900] 2 Ch 722…………………………………………… Glenister v Moody [2005] 1205 Clavering

v Ellison (1859) 7 HL Cas 707…………………………………………. Fraser v Canterbury Diocesan Board of Finance (No 2) [2005] 1499 HL; AN v Barclays Private Bank & Trust (Cayman) Ltd [2007] 565

Clay v Chamberlain [2002] EWHC 2529 QB………………………………. Piggott v Aulton [2003] 445 v Clay (2001) 202 CLR 410……………………………………………. Nolan v Nolan [2004] 1261 v IRC [1914] 3 KB 466 ………………………………………………… Dutton v Dutton [2001] 563

Clayton v Ramsden [1943] AC 320……………………………………………. Re Nathan, Nathan v Leonard [2002] 1061; Fraser v Canterbury

Diocesan Board of Finance (No 2) [2005] 1499 HL

88


Clayton’s Case, Devaynes v Noble (1816) 1 Mer 572………………………………….. Re Russell-Cooke Trust Co [2003] 81; Commerzbank AG v IMB Morgan

Plc [2005] 1485; Turner v Jacob [2008] 307; Sinclair Investments v Versailles Trade Finance [2011] 839; Charity Commission v Framjee [2014] 1489

Clayton’s deed poll, re [1980] Ch 99……………………………………………………………. Fraser v Canterbury Diocesan Board of Finance [2003] 1125 Cleare

v Cleare (1865-69) LR 1 P&D 655……………………………………. Elliott v Simmonds [2016] 1355 Cleaver (deceased), in re

[1981] 1 WLR 939……………………………………………………… Kasperbauer v Griffith [2000] 333; Lewis v Cotton [2001] 1117; Hines v Willans [2002] 299; Re Woolnough, Perkins v Borden [2002] 595; Healey v Brown [2002] 849; Birch v Curtis [2002] 965; Jiggins v Brisley [2003] 1141; Bassett v Basset [2005] 51; Re Walters, Olins v Walters [2008] 1449 CA; Re Woolnough, Perkins v Borden [2002] 595; Davies v HMRCC [2009] 1151; Charles v Fraser [2010] 1489; Fry v Densham-Smith [2011] 387; Cawley v Lillis [2013] 559

v Mutual Fund Life Association [1892] 1 QB 147…………………… Henderson v Wilcock [2016] 475 Clegg v Edmondson (1857) De M&G 787…………………………………… Kao Lee & Yip v Koo [2003] 1283; Murad v al-Saraj [2005] 1573 Cleland and others (Dick’s Trustees)

v Robertson (1901) 3F 1021…………………………………………… Trustees of Mrs PL Travers Will Trust v HMRCC [2013] 1831 Clemens

v Clemens Estate [1956] SCR 286…………………………………….. Pecore v Pecore [2007] 1591 Clementson

v Gandy (1836) 1 Keen 309…………………………………………….. Frear v Frear [2009] 221 Clergy Orphan Corporation, in re [1894] 3 Ch 145………………………………………………………… Perkins v Women’s Total Abstinence Educational Union [2004] 133 Clibbery

v Allen [2002] Fam 261 ………………………………………………… P v P [2003] 1449 Cliff, re [1893] 2 Ch D 21……………………………………………………….. Re The Hanover Trust [2016] 1755

89


Clifford, re Mallam v McFie [1912] 1 Ch 29………………………………………. Re Clements Estate [2007] 1717

Clock Investments v Hardwood Estates Ltd (1977) 16 OR (2d) 671……………………… Gonder v Evans [2011] 41

Clore deceased, re (No 1) [1982] Ch 456…………………………………………………… Khan v Crossland [2012] 841 (No 2)Official Solicitor v Clore [1984] STC 600……………………… Surveyor v IRC [2003] 111 Clore’s Settlement Trusts

Sainer v Clore [1966] 1 WLR 955……………………………………. Re the Esteem Settlement [2001] 641; Re the Esteem Settlement [2002] 337; Re T Settlement [2002] 1529; X v A [2006] 171; Re Leigh’s Settlement Trusts [2006] 477; Burton v HMRCC [2009] 1499; Pitt v Holt; Futter v Futter [2011] 623 CA; Buzzoni v HMRCC [2013] 47

Close Trustees (Switzerland) SA v Vildosola [2008] 1543………………………………………………… HMRCC v Trustees of the Peter Clay Discretionary Trust [2008] 843

Clough v Bond (1838) 3 M&C 490…………………………………………….. Hulbert v Avens [2003] 387; AIB Group (UK) plc v Mark Redler [2013]

1303 Cloughton, re (unreported SCCO)…………………………………………………….. Re Radcliffe [2005] 1395 Cloutte

v Storey [1911] 1 Ch 18………………………………………………… Allan v Rea Brothers Trustees Ltd [2002] 625; Re Barr’s Settlement Trusts [2003] 151; Sieff v Fox [2005] 891; Pitt v Holt; Futter v Futter [2011] 623 CA; Re A Trust, B v C [2011] 745; Futter v HMRCC; Pitt v HMRCC [2013] 977 SC; Crociani v Crociani [2015] 975

Clunis v Camden & Islington Health Authority [1998] QB 978……………. Watts v Watts [2014] 1781; Richards v Worcestershire CC [2017] 117

CMS Dolphin Ltd v Simonet [2001] 2 BCLC 704…………………………………………. Kao Lee & Yip v Koo [2003] 1283; Ultraframe (UK) Ltd v Fielding [2007]

835; FHR European Ventures v Mankarious [2013] 631 CO

v CO (Ancillary Relief: Pre-marriage Co-habitation) [2004] EWHC 287 (Fam)………………………………………………. P v E [2007] 691

90


Coates v National Executors and Agency Co Ltd (1956) 95 CLR 494……… Barns v Barns [2011] 1093 Coates’ Trusts, re

[1959] 1 WLR 375……………………………………………………… Anker-Petersen v Anker-Petersen [2000] 581 Coats v Gilmour [1948] Ch 340………………………………………………. Re Church of Scientology (E&W) [2005] 1151 Cobbe

v Yeoman’s Row Management Ltd [2005] WLTR 625 (HC)………... Yeoman’s Row Management Ltd v Cobbe [2006]1473 CA (see also Yeoman’s Row Management v Cobbe for appeals)………… Yeoman’s Row Management v Cobbe [2008] 1461 HL; Herbert v Doyle

[2009] 589; Ely v Robson [2016] 1383 v Yeoman’s Row Management Ltd (variation of order) unreported, 12 August 2005, HC)………………………………………. Yeoman’s Row Management Ltd v Cobbe [2006]1473 CA

Cobbold v London Borough of Greenwich (unreported 9th August 1999) ……… Daniels v Thompson [2004] 511; Watts v Watts [2014] 1781

Cochrane re, [1906] 2 Ir 200……………………………………………………… Buzzoni v HMRC [2014] 423 v IRC [1974] STC 335…………………………………………………. McLaughlin v HMRCC [2012] 855 v Moore (1890) LR 25 QBD 57 ……………………………………….. Richert v Stewards’ Charitable Foundation [2005] 371 Cock

v Cooke [1886] LR 1 P&D 241………………………………………… BQ v DQ [2011] 373; Easingwood v Cockcroft [2016] 1675 Cockburn

v GIO Finance Ltd [2001] NSWCA 177……………………………… Alexander v Perpetual Trustees WA Ltd [2002] 937 Coco

v AN Clark (Engineers) Ltd [1968] FSR 415………………………… Bluck v Information Commissioner [2008] 1 Coetzee

v SA Railways & Harbours [1933] CPD 565………………………… Jowell v Bramwell-Jones [2002] 31 Cohen

re, [1950] 2 All ER 36………………………………………………….. Holtham v Kelmanson [2007] 285 v Cohen (1929) 42 CLR 91…………………………………….………. Nolan v Nolan [2004] 1261 v Kingsley Napley [2005] PNLR 37…………………………………… Jessup v Wetherell [2007] 515

Cohen’s Will Trusts, re [1959] 1 WLR 165……………………………………………………… Wright v Gater [2012] 549

91


Colchester Estates (Cardiff) v Carlton Industries plc [1984] 2 All ER 601………………………… Re BXL Services [2012] 1695; Randall v Randall [2015] 99; Seddon v

HMRC [2015] 1103 Cole, re [1964] Ch 175…………………………………………………………… Day v Harris [2013] 591 Cole, a bankrupt, re

[1964] 1 Ch 193…………………………………………………………. The Law Society v Southall [2001] 725; Scott v HMRC [2015] 1461 Colebrook’s Conveyances

[1972] 1 WLR 1397……………………………………………………. In the matter of the Smouha Family Trust [2000] 133; Farmer v Sloan [2005] 521

Coleman, re (unreported 12th July 1985 (Jersey)…………………………………….. In the matter of the Smouha Family Trust [2000] 133 Coleman Estate, re Jessie

[May 2008] NSSC 396…………………………………………………. Re Willis, Willis v Wilson [2010] 169; Executors of Glass v Segerman [2008] 1615

Colen v Cebrian Ltd [2004] IRLR 210………………………………………. Watts v Watts [2014] 1781

Coley re, Hollinshead v Coley [1903] 2 Ch 102…………………………….. Peasley v Governors of Haileybury [2001] 1365 v Coley [1975] Fam 195………………………………….……………. Wilcox v Tait [2007] 1109

Colin Moore v HMRC [2011] UKUT 239 (TCC)……………………………………. Gedir v HMRC [2016] 775

Collard’s Will Trusts, re Lloyds Bank Ltd v Rees [1961] Ch 293 ………………………………. Kain v Hutton [2008] 1381 NZSC

Collector of Stamp Revenue v Arrowtown Assets Ltd [2003] HKCFA 46…………………………. Harris v HMRCC [2011] 55; Rogge v HMRCC [2012] 537; McLaughlin v

HMRCC [2012] 855; Bowring v HMRC [2016] 79; Salinger v HMRC [2016] 1833

Colley v The Council for Licensed Conveyancers [2002] 1 WLR 160……… Re MB [2006] 299

Collie, re ex parte Adamson (1878) 8 Ch D 807………………………………… AIB Group v Mark Redler & Co [2015] 187

92


Collier v Collier [2003] WTLR 617……………………………………………. Barrett v Barrett [2009] 201; Q v Q [2009] 1591; Patel v Mirza [2014]

1567 CA; Watts v Watts [2014] 1781 v P & MJ Wright (Holdings) Ltd [2007] EWCA Civ 1329………….. Fielden v Christie-Miller [2015] 1689

Collin v Duke of Westminster [1985] 1 QB 581…………………………….. West v West [2006] 157

Colling Dec’d, re [1972] 3 All ER 729…………………………………………………….. Re Sherrington, Sherrington v Sherrington [2004] 895 ChD Collinge

v Kyd [2005] 1 NZLR 847……………………………………………… Patchett v Williams [2006] 639 Collingrove, The, Numida, The (1885) 10 PD 158………………………………………………………. Spread Trustee Co Ltd v Hutcheson [2012] 317 Collings

v Lee [2001] 2 All ER 332……………………………………………… Halley v The Law Society [2003] 845 Collins

v AMP Superannuation Ltd (1997) 147 ALR 243……………………. Kain v Hutton [2007] 1751 NZCA; Kain v Hutton [2008] 1381 NZSC v Equity Trustees Executors and Agency Co [1997] 2 VR 166……… Bassett v Basset [2005] 51; Re Sadick (dec'd), da Silva v HSBC Trustee

(Hong Kong) Ltd [2010] 863 Colonial Bank

v Exchange Bank of Yarmouth (1885) 11 App Cas 84………………. High Commissioner for Pakistan v Nizam of Hyderabad [2016] 1763 Colonial Banking and Trust Co Ltd

v Estate Hughes [1932] AD 1…………………………………………. Jowell v Bramwell-Jones [2002] 31 Colorcon Ltd

v Hucknell [2009] EWHC 979 Ch; WTLR (w) 2009-5………………... Day v Day [2013] 817 Colquhoun’s trustees

v Marchioness of Lorne’s trustees 1990 SLT 34……………………... McDowall v IRC [2004]221 Colville, Petitioner

[1962] SLT 45…………………………………………………………… Mubarak v Mubarik [2009] 1543 JCA Comax Secure Business Services Ltd

v Wilson (unreported, 21 June 2001)…………………………………… Ultraframe (UK) Ltd v Fielding [2007] 835 Combe v

Combe [1951] 2 KB 215……………………………………………….. Hearn v Younger [2002] 1317

93


Comber’s Case (1721) 1 P Wms 766……………………………………………………. R v Hursthouse [2013] 887

Comboni Vincenza v Shankar’s Emporium (Pte) Ltd [2007] 2 SLR 1020……………….. Relfo Ltd v Varsani [2009] 1019

Comiskey v Bowring-Hanbury [1905] AC 84……………………………………… Harrison v Gibson [2006] 289

Commercial Bank of Australia Ltd v Amadio (1983) 46 ALR 402…………………………………………. Evans v Lloyd [2013] 1137

Commission v Council [1983] ECR 4063…………………………………………… Ordre des barreaux francophones et germanophone v Conseil des

ministres [2008] 1059 v France [2004] ECR I-2229………………………………………….. Jager v Finanzamt Kusel-Landsthuhl [2008] 1047

Commissioner of Income Tax (Queensland) v Brisbane Gas (1907) 5 CLR 96……………………………………… Wendt v Orr [2005] 22

Commisioner of Inland Revenue v Chester Trustee Services Ltd [2003] 1 NZLR 395…………………. Re OPC Managed Rehab Ltd, Levin v Ikiua [2010] 469 v Barclay, Curle & Co [1969] 45 TC 221…………………………….. HMRC v Lord Howard of Henderskelfe dec’d [2014] 791

Commissioner of Police for the Metropolis v ZH [2012] EWHC 604 (QB)…………………………………………. Re PO, JO v GO [2014] 337; Re PO, JO v GO [2014] 337

Commissioner of Stamp Duties v Stephen [1904] AC 137………………………………………………. Tasarruf Mevduati Sigorta Fonu v Merrill Lynch [2010] 1285; Tasaruff

Mevduati Sigorta Fonu v Merrill Lynch [2011] 1249 Commissioner of Stamp Duties of New South Wales

v Pearse [1954] AC 91…………………………………………………. Gray v Richards Butler [2001] 625 v Perpetual Trust Company Ltd [1943] AC 425…………………….. IRC v Eversden [2003] 893 CA; Buzzoni v HMRC [2014] 423 v Sprague (1960) 101 CLR 184 ……………………………………….. Kain v Hutton [2008] 1381 NZSC; Tasarruf Mevduati Sigorta Fonu v

Merrill Lynch [2010] 1285 Commisioner of Stamp Duties (Queensland)

v Jolliffe (1920) 28 CLR 178………………………………………….. Official Assignee in Bankruptcy v Wilson [2008] 1235 v Livingstone [1965] AC 694…………………………………………. Daffodil v IRC [2002] 795; CPT Custodian Ltd v Commissioner of State

Revenue [2006] 447; Re Hemming [2008] 1833; Pope v HMRCC [2013] 287; Crociani v Crociani [2015] 975; Haastrup v Okorie [2016] 803

94


Commissioner of State Revenue (Vic) v Karingal 2 Holdings Pty Ltd (2003) 8 VR 532…………………….. CPT Custodian Ltd v Commissioner of State Revenue [2006] 447

Commisioner of Taxation v Linter Textiles Australia Ltd (in liq) (2005) 79 ALJR 913………… CPT Custodian Ltd v Commissioner of State Revenue [2006] 447

v Word Investments Ltd (2008) 236 CLR 204……………………….. Commissioner of Taxation v Aid/Watch Inc [2010] 423 Commissioners of Customs and Exercise

v Lord Fisher [1981] STC 238………………………………………… McCall v HMRCC [2008] 865 Commissioners for Special Purposes of Income Tax

v Pemsel [1891] AC 531……………………………………………….. A-G of the Cayman Islands v Wahr-Hansen [2001] 345; Re Carapiet’s Trusts, Manoogian v Sonsino [2002] 989; Re Church of Scientology (E&W) [2005] 1151; Re Living in Radiance [2007] 683; The Independent Schools Council v Charity Comm. [2012] 41; A-G v Charity Commission [2012] 977; Helena Partnership v HMRC [2012] 1519

Commonwealth v SCI Operatond Pty Ltd (1998) 192 CLR 285 ……………………… Youyang Pty Ltd v Minter Ellison [2003] 753 Commonwealth of Australia

v Verwayen (199) 170 CLR 394………………………………………. Jennings v Rice [2002] 367 CA Commonwealth Reserves

v Chodar [2001] 2 NZLR 374…………………………………………. Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2004] 1; Kain v Hutton [2005] 977 NZHC; Official Assignee in Bankruptcy v Wilson [2008] 1235

Compagnie de Saint-Gobain ZD v Finanzamt Aachen-Innenstadt [1999] ECR I-6161………………………… vanHilten-van der Heijden’s heirs v Inspecteur van de Belastingdienst

[2006] 919 Company, re a [1985] BCLC 333……………………………………………………….. Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2004] 1;

Dadourian Group Int Inc v Simms [2006] 239 (No 004081 of 1989) [1995] 2 All ER 155……………………………... Jemma Trust Co Ltd v D’Arcy Liptrott [2003] 236 [1997] 1 BCLC 479…………………………………………………….. Estill v Cowling, Swift and Kitchen [2000] 417 Compass Trustees Ltd

v McBarnett [2002] JLR 321………………………………………….. Charalambous v Charalambous [2004] 1061; CI Law Trustees Ltd v Minwalla [2006] 807

95


Compton, re [1945] 1 Ch 234……………………………………………………… The Independent Schools Council v Charity Comm. [2012] 41; A-G v

Charity Commission [2012] 977; Helena Partnership v HMRC [2012] 1519;

v Compton [1960] P 201……………………………………………… Charalambous v Charalambous [2004] 1061 Compton Group

v Estates Gazette [1977] 244 EG 799………………………………… Dutton v Dutton [2001] 563 Condon, re,

ex parte James (1874) 9 Ch App 609…………………………………. Re Farepak Food & Gifts Ltd, Dubey v HMRCC [2007] 1407 Congreso del Partido,

[1978] QB 500………………………………………………………….. Daraydan Holdings Ltd v Solland Int. Ltd [2004] 815 Connell

v Odlum [1993] 2 NZLR 257…………………………………………. Knox v Till [2002] 1147 Connolly

v Commission [2001] ECR I-1611…………………………………….. Ordre des barreaux francophones et germanophone v Conseil des ministres [2008] 1059

Connolly-Matin v Davis [1999] Lloyd’s Rep PN 790…………………………………… Fitzhugh Gates v Sherman [2003] 973

Conran v Conran [2001] 2 FLR 615……………………………………………. Charman v Charman [2006] 1349 HC

Conservative and Unionist Central Office v Burrell [1982] 1 WLR 522…………………………………………… Re Horley Town FC, Hunt v McLaren [2006] 1817

Consiglio Trusts re (1973) 36 DLR (3d) 658 (Ontario)…………………………………... Re Steel, Angus v Emmott [2010] 351 Constantinou, re [2012] QSC 332………………………………………………………… Re Dion Investments Pty Ltd [2014] 1333 Constitution Insurance Co of Canada

v Kosmopoulos [1987] 1 SCR 2……………………………………….. Prest v Petrodel Resources Ltd [2013] 1249 Construction Industry Training Board v Attorney-General [1973] Ch 173……………………………………. A-G v Trustees of the British Museum [2005] 781 Consul Development Pty Ltd

v DPC Estates Pty Ltd (1975) 132 CLR 373…………………………. Nolan v Nolan [2004] 1261; Ultraframe (UK) Ltd v Fielding [2007] 835;

96


Novoship (UK) v Nikitin [2014] 1521 Controller and Auditor-General

v Sir Ronald Davison [1996] 2 NZLR 278……………………………. Re Hamblett, (dec’d) [2009] 559 Conway

v Wimpey [1951] 1 All ER 56………………………………………… Re Nobbs, Midland Bank Trust Co Ltd v Nobbs [2008] 905 Cook

v Addison (1869) LR 7 Eq 466………………………………………… Sinclair Investments v Versailles Trade Finance [2011] 839; Sinclair Investments v Versailles Trade Finance [2011] 1043

v Collingridge (1823) Jac 607; 37 ER 979…………………………….. Hostick v The New Zealand Railway & Locomotive Scoceity Waikato Branch [2007] 1563; Butler v Butler [2016] 1519

v Cook (unrep 20 April 2004 Greymouth Aust HC)…………………… Re Allen, Lewis v Vincent [2008] 1691; v Deeks [1916] 1 AC 554………………………………………………. Ultraframe (UK) Ltd v Fielding [2007] 835; FHR European Ventures v

Mankarious [2013] 631; FHR European Ventures v Cedar Capital Partners [2014] 1135; Novoship (UK) v Nikitin [2014] 1521

v Mortgage Business [2012] EWCA Civ 17…………………………… Scott v Southern Pacific Mortgages Ltd [2015] 1067 v Saxlova (unreported 18th October 1988 Ch D)……………………….. Re Owen, Hodgson v Clare [2002] 619 v Sprigg [1899] AC 572………………………………………………… High Commissioner for Pakistan v Nizam of Hyderabad [2016] 1763 v Thomas [2010] EWCA Civ 227……………………………………… King v Chiltern Dog Rescue [2015] 1225 CA; Crossfield v Jackson [2015]

1519 Cook (Inspector of Taxes)

v Medway Housing Society [1997] STC 90…………………………… Weston v IRC [2001] 1217; Executors of Stedman v IRC [2002] 1357; IRC v George [2003] 471; George v IRC [2004] 75 CA; McCall v HMRCC [2008] 865; McCall v HMRCC [2011] 1823; HMRC v Pawson [2013] 469

Cook’s Settlement Trusts, re [1965] Ch 902…………………………………………………………… Futter v HMRCC; Pitt v HMRCC [2013] 977 Cooke

v Gill (1873) LR 8CP 107………………………………………………. Harb v King Fahd bin Abdul Aziz [2006] 609; Roberts v Gill [2010] 1223 v New River Co (1888) 38 Ch D 56…………………………………… Re Walters, Olins v Walters [2008] 1449 CA v Secretary of State for Social Security [2001] EWCA Civ 73442…… JP Gilchrist Trust v HMRC [2014] 1209 v Turner (1846) 15 M&W 727…………………………………………. Re Nathan, Nathan v Leonard [2002] 1061; AN v Barclays Private Bank

& Trust (Cayman) Ltd [2007] 565 Cooksley

97


v Cole (unreported, 8 November 2002, HC)…………………………… Thomas v Kent [2007]177 Coolgardie Goldfields Ltd, re

[1900] 1 Ch 475………………………………………………………… McGuane v Welch [2009] 1201 Coomber, re Coomber v Coomber [1911] 1 Ch 723………………………………… Nel v Kean [2003] 501; Murad v al-Saraj [2005] 1573; Trinkler v Beale

[2009] 1091; Libertarian Investments ltd v Hall [2015] 241 Coombes, re

108 LT 94………………………………………………………………. Re Beatty’s Will Trusts (No 2), Brooke v Thompson-Jones [2008] 1351 Cooper,

re; Allan v Emery [2005] EWHC 2389 (Ch)………………………….. Re Loxton, Abbot v Richardson [2006] 1567 v Billingham (HMIT) [2001] STC 1177………………………………. Herman v HMRCC [2007] 1201 v Cadwalader (1904) 5 TC 101 ……………………………………….. Gaines-Cooper v HMRCC [2007] 101 v Cooper (1874) LR VII HL 53………………………………………… Frear v Frear [2009] 221; Scarfe v Matthews [2012] 1579 v Cooper [1936] WN 205………………………………………………. Singh v Bhasin [2000] 275 v Cooper Estate (1999) 27 ETR (2d) 170……………………………… Pecore v Pecore [2007] 1591 v Hobart [2001] 3 SCR 537…………………………………………….. Hall v Estate of Bruce Bennett [2003] 827 v Martin (1867) 3 Ch App 47………………………………………….. Breadner v Granville- Grossman [2000] 829 v PRG Powerhouse Ltd [2008] EWHC 498 (Ch)…………………….. Kingate Global Fund Ltd v Knightsbridge (USD) Fund [2010] 1201;

Habana Ltd v Kaupthing Singer & Friedlander [2011] 275; Du Preez v Kaupthing Singer & Friedland (IoM) [2011] 561

Cooper & Allen’s Contract, re (1876) 4 Ch D 802……………………………………………………… Bagum v Hafiz [2015] 1303

Cooper-Brookes (Wollongong) Pty Ltd v Federal Commissioner of Taxation (Cth) (1981) 147 CLR 297…… Raftland Pty Ltd v Federal Commissioner of Taxation [2006] 657

Cooper’s Conveyance Trusts [1956] 1 WLR 1096…………………………………………………….. Bath & Wells DBoF v Jenkinson [2001] 353; Cuppage v Lawson [2011]

975 Cooper-Hohn

v Cooper-Hohn [2014] EWHC 2314 (Fam)…………………………… V v T [2015] 173 Cooperants, liquidator of Mutual Life Insurance Society v Dubois [1996] 1 SCR 900…………. Re The Christian Brothers of Ireland in Canada [2004] 1079 Co-Operative Insurance Society

98


v Centremore Ltd [1983] 2 EGLR 2………………………………….. Stephenson v Stephensons [2009] 1467; Giles v RNIB [2014] 1347 Co-Operative Retail services Ltd

v Taylor Young Partnership [2002] 1WLR 1419……………………. Rathbone Brothers Plc v Novae Corporate Underwriting [2015] 301 Cope

in re, [1954] 1 WLR 608……………………………………………….. Re Schmidt [2004] 887 v Keene (1968) 118 CLR 1…………………………………………….. Blackett v Darcy [2006] 581

Copeman (HMIT) v Coleman [1939] 2 KB 484…………………………………………… Jones v Garnett (HMIT) [2005] 729 Ch; Jones v Garnett (HMIT) [2006]

67; Jones v Garnett (HMIT) [2007] 1229 HL; Jones v Garnett (HMIT) [2009] 1211 SpC

Corbally-Stourton v HMRCC [2008] UKSpC 00692……………………………………… Taube Trustees v HMRCC [2011] 1; Bingham v HMRCC [2013] 787

Corbett v Bond Pearce [2006] WTLR 967……………………………………... Rind v Theodore Goddard [2008] 699; Sifri v Clough & Willis [2007] 1453

v Newey [1998] Ch 57………………………………………………….. Marley v Rawlings [2011] 595 Ch D; Marley v Rawlings [2012] 639 CA Cordel

v Cordel [2002] 1 FLR 207…………………………………………….. Re C [2009] 55 Corin vPatton (1990) 169 CLR 540………………………………………….. Futter v HMRCC; Pitt v HMRCC [2013] 977 Corlet

v Isle of Man Bank Ltd (1937) 3 DLR 163 …………………………… Easingwood v Cockcroft [2016] 1675 Cornick

v Cornick [1994] 2 FLR 530…………………………………………… WA v Exors of HA [2015] 1471 Cornwell v

UK (2000) 27 EHRR 62……………………………………………….. Burden v UK [2007] 607 4th Corporation of London

v Riggs (1880) 13 Ch D 798……………………………………………. Thompson v Bee [2010] 357 Cosaf Pty Ltd, re (unreported 18th December 1992) NSW SC……………………………. Re Dion Investments Pty Ltd [2014] 1333 Cosnahan

v Grice (1862) 15 Moo PC 215………………………………………… King v Dubrey [2014] 1411; King v Chiltern Dog Rescue [2015] 1225 CA Cosser

99


v Collinge (1832) 40 ER 108…………………………………………… Buzzoni v HMRCC [2011] 1163 Costa & Duppe Properties Pty Ltd

v Duppe [1986] VR 90…………………………………………………. CPT Custodian Ltd v Commissioner of State Revenue [2006] 447 Costco Bulk Carrier Co

v Amanda Shipping SA [2011] 2 All ER (Comm)……………………. Aeroflot-Russian Airlines v Berezovsky [2016] 1303 Cotton’s Trustees, in re

(1881) LR 19 Ch D 624 ……………………………………………….. Howell v Lees-Millais [2009] 1163 Cottrell v

Price [1960] 1 WLR 1097……………………….…………………….. Re K [2007] 1007 Coughlan Estate, re

[2003] PESCTD 75…………………………………………………….. Re Willis, Willis v Wilson [2010] 169 Coulthard

v Disco Mix Club Ltd [2000] 1 WLR 707…………………………….. Dubai Aluminium Co Ltd v Salaam [2003] 163; Cattley v Pollard [2007] 245; Sinclair Investments v Versailles Trade Finance [2011] 839

Coulthurst, re Coutts & Co v Coulthurst [1951] 1 Ch 661…………………………… Re AITC Foundation [2005] 1265 Council of the Law Society

v M&W (unreported, 16 Jan 1975)…………………………………….. HMRCC v Cairns [2009] 793 Council of the Law Society of Scotland

v McKinnie [1991] SC 355……………………………………………. Re Lehman Brothers Intl (Europe) [2012] 1355 Count Lothair Blucher von Wahlstatt

(1928) Plaids de Meubles XVIII ……………………………………….. In the matter of X [2009] 353; Spread Trustee Co Ltd v Hutcheson [2012] 317

Countess Bathurst v Kleinword Benson (Channel Islands) Trustees Ltd

[2007] WTLR 959……………….……………………………. Breakspear v Ackland [2008] 777; An application for information about a trust [2015] 559

of Bective v Federal Commissioner of Taxation (1932) 47 CLR 417…………………………………………….. Nolan v Nolan [2004] 1261

Fitzwilliam v IRC [1990] STC 65…………………………………….. Rysaffe Trustee Co (CI) Ltd v IRC [2002] 65 SpC Courtauld’s Settlement, in re

[1965] 1 WLR 1385……………………………………………………. Mubarak v Mubarik [2009] 1543 JCA

100


Courthope, re (1928) 7 ATC 536………………………………………………………. Executors of MacArthur v HMRCC [2008] 1185

Courtnay v Courtnay (1846) 3 Jo & Lat 519……………………………………. Gonder v Evans [2011] 41

Cousins v International Brick Co Ltd [1913] 2 Ch 90………………………… In the matter of E (a donor) [2000] 383

Couwenberg v Valkova [2008] EWHC 2451………………………………………… Ahluwalia v Singh [2012] 1; Elliott v Simmonds [2016] 1355

Coventry re, Coventry v Coventry [1980] Ch 461……………………………… Robinson v Bird [2003] 529; Robinson v Fernsby [2004] 257; Re Gold,

Curtis v Gold [2005] 673; Re Myers, Myers v Myers [2005] 853; Phizackerley v HMRCC [2007] 745; Garland v Morris [2007] 797; Negus v Bahouse [2008] 97; Baynes v Hedger [2008] 1719; H v M [2010] 193; Hope v Knight [2011] 583; Ilott v Mitson [2011] 779 CA; Bahouse v Negus [2012] 1117 (CA); Zurrinkhat v Kamal [2013] 1477; Christofides v Seddon [2014] 215; Illott v Mitson [2014] 575; Swetenham v Walkley [2014] 847; Wright v Waters [2015] 353; Illott v Mitson [2015] 1399 CA; Lewis v Warner [2016] 1399

v Lawrence (No 2) [2014] UKSC 46………………………………….. Marley v Rawlings (costs) [2014] 1511 SC Coventry (trading as RDC Promotions) v Lawrence [2014] UKSC 13………………………………………….. JSC Mezhduarodniy Promyshlenniy Bank v Pugachev [2015] 991 Coventry Permanent Economic Building Society

v Jones [1951] 1 All ER 901…………………………………………… Scott v Southern Pacific Mortgages Ltd [2015] 1067 Cowan v Cowan [2001] 2 FLR 192……………………………………………. Charman v Charman [2007] 1151 CA v Crawford (1836) 14 Shaw 744………………………………………. Spread Trustee Co Ltd v Hutcheson [2012] 317

v Scargill [1984] 2 All ER 750………………………………………… Re the Esteem Settlement [2001] 641; Re the Esteem Settlement [2002] 337; Crowe v Stevedoring Employees Retirement Fund Pty Ltd [2005] 1271; Kain v Hutton [2007] 1751 NZCA; Power v Open Text (UK) [2011] 145; Brudenell-Bruce v Moore [2015] 373

Cowan de Groot Properties Ltd v Eagle Trust Plc [1992] 4 All ER 700………………………………… Twinsectra v Yardley [2000] 527 CA; Twinsectra Ltd v Yardley [2002]

101


423 HL Coward

v Larkman (1888) 60 LT 1……………………………………..……… Charles v Barzey [2003] 343 Cowcher

v Cowcher [1972] 1 WLR 425………………………………………… Skyparks Group plc v Marks [2001] 607; Crossley v Crossley [2006] 225; Smith v Cooper [2011] 691

Cowderoy v Cranfield [2011] WTLR 1699……………………………………….. Cowderoy v Cranfield (costs) [2011] 1741; Hubbard v Scott [2012] 29;

Wharton v Bancroft [2012] 693; Re Ashkettle [2013] 1331; Schomberg v Taylor [2013] 1413; Simon v Byford [2013] 1615; Re Devillebichot [2013] 1701; The Vegetarian Society v Scott [2014] 525; Burns v Burns [2016] 755; Edkins v Hopkins [2017] 39

Cowin, re Cowin v Gravett (1886) 33 Ch D 179………………………………… Schmidt v Rosewood Trust Ltd [2003] 565 PC; Foreman v Kingstone

[2005] 823; Breakspear v Ackland [2008] 777; RNLI v Headley [2016] 1433

Cowles, re 143 BR 5 (Bkrptcy D Mass 1992)……………………………………… Tasaruff Mevduati Sigorta Fonu v Merrill Lynch [2011] 1249

Cowley’s Settled Estates, re [1926] Ch 725…………………………………………………………… Re Epona Trustees Ltd [2009] 87; Melville v IRC [2001] 887

Cowlishaw v Hardy (1857) 25 Beav 169…………………………………………… Re Epona Trustees Ltd [2009] 87

Coyne v DRC Distribution Ltd [2008] EWCA Civ 488……………………… Blades v Isaac [2016] 589

CPS v Compton [2002] EWCA Civ 1720…………………………………… Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2004] 1 v Richards [2006] EWCA Civ 849…………………………………….. Gibson v HMRC Prosecution Office [2008] 1605

CPT Custodian Pty Ltd v Commissioner of State Revenue of the State of Victoria

[2006] WTLR 447……………………………………………… McKnight v Ice Skating Queensland Incorporated [2007] 989 QSC; Miskelly v Arnheim [2009] 1529 NSWSC

Crabb

102


v Arun District Council [1976] 1 Ch 179……………………………… Gillett v Holt [2000] 195 CA; Mollo v Mollo [2000] 227; Jennings v Rice [2002] 367 (CA); Wilson v Truelove [2003] 609; Jiggins v Brisley [2003] 1141; Strover v Strover [2005] 1245; Fea v Roberts [2006] 255; Clark v Clark [2006] 823; Stack v Dowden [2007] 1053 HL; Thorner v Curtis [2008] 155 HC; Thorner v Major [2008] 1289 CA; Thorner v Major [2009] 713 HL; Luo v Estate of Hui & anr [2009] 849; Yeoman’s Row Management Ltd v Cobbe [2006]1473 CA; Yeoman’s Row Management Ltd v Cobbe [2008]1461 HL; Henry v Henry [2010] 1011 PC; Fielden v Christie-Miller [2015] 1165

Cracknell v Cracknell [1971] 3 WLR 490 ……………………………………….. Wilcox v Tait [2007] 1109

Craddock v Crowhen (1995) 1 NZSC 40,331……………………………………. Re the Fletcher Challenge Energy Employee Educational Fund, Galley v

Gordon [2004] 199; Blair v Vallely & Blair [2000] 615; Kain v Hutton [2007] 1751 NZCA

Cradock Brothers v Hunt [1923] 2 Ch 136 CA……………………………………………. Marley v Rawlings [2014] 299 SC

Craig v Humberclyde Industrial Finance Group Ltd [1999] 1 WLR 129.......Professional Trustee v Infant Prospective Beneficiary [2007] 1631 v Lamoureux [1920] AC 349…………………………………………… Killick v Pountney [2000] 41; Re Good, Carapeto v Good [2002] 801;

Vaughan v Vaughan [2005] 401; Scammell v Farmer [2008] 1261; Cowderoy v Cranfield [2011] 1699; Hubbard v Scott [2012] 29; Schomberg v Taylor [2013] 1413

deceased, in re, Meneces v Middleton [1971] 1 Ch 95……………….. In re Morris [2001] 1137 Craigdallie

v Aikman (1813) 1 Dow 1……………………………………………… Khaira v Shergill [2012] 1795 CA; Shergill v Kaira [2014] 1729 SC Crake

v Supplementary Benefits Commission [1982] 1 All ER 498………... Holland v IRC [2003] 207; Baynes v Hedger [2008] 1719; Lindop v Agus [2009] 1175

Crane v Crane (1949) 80 CLR 327……………………………………………. Bassett v Basset [2005] 51

Craneheath

103


v York Montague [1966] 1 EGLR 130………………………………… Dutton v Dutton [2001] 563 Cranfield

v Bridgegrove Ltd [2003] 1 WLR 1441 ……………………………….. Nesheim v Kosa [2007] 149 Crangle

v Napier (unreported 10th October 1997)………………………………. Beckett v McMillan [2015] 1127 Craven

v White [1989] AC 398 ………………………………………………… Trennery v West [2004] 293 CA; A v A [2009] 1 Craven’s Estate, in re,

(No 1) [1937] Ch 423…………………………………………………… Vallee Birchwood [2013] 1095; King v Dubrey [2014] 1411; King v Chiltern Dog Rescue [2015] 1225 CA

Lloyds Bank Ltd v Cockburn (No 2) [1937] Ch 431………………… NBPF Pension Trustees Ltd v Warnock-Smith; Bus Employees Pension Trustees Ltd v Wheeler [2009] 447

Crawley Borough Council v Ure [1996] 1 QB 13………………………………………………….. Alexander-David v London Borough of Hammersmith & Fulham [2009]

745 Crawshay, re (1888) 60 LT 357…………………………………………….…………. Re Dion Investments Pty Ltd [2014] 1333

Hore-Ruthven v Public Trustee [1948] Ch 123 ……………………… Kain v Hutton [2007] 1751 NZCA Creasy

v Sole [2013] WTLR 931……………………………………………….. Sheffield v Sheffield [2014] 1039; Davies v Davies [2016] 1175 Credit Chimique

v James Scott Engineering Group Ltd [1982] SLT 131 ……………... Clark v WWF [2011] 961 Credit Lyonnais Bank Nederland NV

v Export Credits Guarantee [2000] 1 AC 486………………………. Balfron Trustees Ltd v Petersen [2002] 157; Dubai Aluminium v Salaam [2003] 189; Abou-Rahmah v Abacha [2006] 377

Credit Lyonnais SA v Russell Jones & Walker [2002] EWHC 1310 (Ch)…………………. Mason v Mills & Reeve [2011] 1589; Swain Mason v Mills & Reeve [2012]

1827; Gabriel v Little [2013] 419 Credit Suisse First Boston (Europe) Ltd

v MLC (Bermuda) Ltd [1999] CLC 579……………………………… Tadros v Barratt [2014] 1753 Cremin

v Barjack Properties Ltd (1985) 27 Est Gaz 299 CA………………… Singh v Bhasin [2000] 275

104


Crerar v Crerar (unreported 1956, but see (1956) 106 LJ 694)………………. Gill v Woodhall [2011] 251; Jeffrey v Jeffrey [2013] 1509; Re Stolkin

[2013] 1793 Cressman

v Coys of Kensington [2004] 1 WLR 2775……………………………. City Index Ltd v Gawler [2008] 1773 Cresswell

v Potter (1978) 1 WLR 255n…………………………………………… McGuane v Welch [2009] 1201; Evans v Lloyd [2013] 1137 Crippen deceased, in the estate of

[1911] P 108……………………………………………………………. Re Murphy, Dalton v Latham [2003] 687; Cawley v Lillis [2013] 559; Chadwick v Collinson [2015] 25; Henderson v Wilcock [2016] 475

Crispin v Doglioni (1861) 3 Sw & Tr 44 ………………………………………. Randall v Randall [2016] 1277

Criterion Properties plc v Stratford UK Properties LLC [2004] 1 WLR 1846……………….. Crown Dilmun v Sutton [2004] 497; Ultraframe (UK) Ltd v Fielding

[2007] 835 Croft

v Croft (1865) 4 Sw & Tr 19…………………………………………… Channon v Perkins [2006] 425 CA v Sywell Aerodrome [1941] 24 TC 126……………………………….. George v IRC [2004] 75 CA; Pawson deceased v HMRCC [2012] 665;

Ramsay v HMRCC [2013] 307 Croften

v NHS Litigation Authority [2007] 1 WLR 923……………………… R (ZYN) v Walsall MBC [2014] 1649 Crofter Hand Woven Harris Tweed Co Ltd v Veitch [1942] AC 435………………………………………………… Youyang Pty Ltd v Minter Ellison [2003] 753 Cromptons Leisure Machines Ltd [2006] EWHC 3583 Ch…………………………………….…………… Re BXL Services [2012] 1695 Cross re, Hartson v Tenison (1882) 20 Ch D 109……………………………. Patel v Shah [2005] 361 v Kirkby (The Times 5th April 2000)…………………………………… Patel v Mirza [2014] 1567 CA; Watts v Watts [2014] 1781 Crossco No 4 Unlimited v Jolan Ltd [2011] EWHC 803 (Ch)…………………………………… Barnsley v Noble [2016] 1501 Crossland (HMIT)

v Hawkins [1961] Ch 537……………………………………………… Jones v Garnett (HMIT) [2004] 1211 SpC; Jones v Garnett (HMIT)

105


[2006] 67; Jones v Garnett (HMIT) [2007] 1229 HL Crossley

v Crossley [2006] WLTR 225………………………………………….. Stack v Dowden [2007] 1053 HL; Re JDS, Smythe v JDS [2012] 475; v Crossley [2008] WTLR(w) 14 ……………………………………….. Re M, ITW v Z [2009] 1791;Re JC [2012] 1211 v Crowther (1851) 9 Hare 384…………………………………………. Mason v Mills & Reeve [2011] 1589

Crossman v CIR [1936] 1 All ER 762…………………………………………….. Watkins v HMRCC [2012] 677

Crother’s Trusts, re [1915] 1 IR 53…………………………………………………………. Bassett v Basset [2005] 51 Crowe

v Appleby [1975] STC 502…………………………………………….. McLaughlin v HMRCC [2012] 855 Crown Dilmun plc

v Sutton UK [2004] WTLR 497……………………………………….. Ultraframe (UK) Ltd v Fielding [2007] 835 Croxon, re [1904] 1 Ch 252………………………………………………………… Howard v Howard-Lawson [2011] 397; Howard v Howard-Lawson [2012]

617 Crozier

v Crozier (1873) LR 15 Eq 282………………………………………… Harrison v Gibson [2006] 289 Cruh v Cruh [1945] 2 All ER 545……………………………………………. Mark v Mark [2005] 1223 Cruikshank

v Sutherland (1923) 92 LJ (CH) 136…………………………………… White v Minnis [2000] 755; Drake v Harvey [2010] 1741; Drake v Harvey [2011] 1557; Ham v Ham [2014] 255

Crystal Palace Trustees v Minister of Town and Country Planning [1951] Ch 132…………... Bath & N E Somerset Council v A-G [2002] 1257

Csak v Aumon (1990) 69 DLR (4th) 567…………………………………….. Pecore v Pecore [2007] 1591

Cumberland Consolidated Holdings Ltd v Ireland [1946] KB 264……………………………………………….. Scott v Southern Pacific Mortgages Ltd [2015] 1067

Cumming, re (1852) 1 De GM&G 537………………………………………………... Masterman-Lister v Brutton [2003] 259 CA

Cunliffe

106


v Fielden (Unrep 15 Feb 2005, Ch D)………………………………….. Fielden v Cunliffe [2006] 29; Lilleyman v Lilleyman [2012] 1007 Cunliffe-Owen, re

[1951] Ch 964…………………………………………………………... Re Hamblett, (dec’d) [2009] 559 Cunnack

v Edwards [1895] 1 Ch 489; [1896] 2 Ch 679………………………… Hanchett–Stamford v A.G. [2009] 101 Cunningham, re

Healing v Webb [1924] 1 Ch 68……………………………………….. Curati v Perdoni []2013] 63 Curley

v Parkes [2004] EWCA Civ 1515……………………………………… Barrett v Barrett [2009] 201 Curtis

v Perry (1802) 6 Ves 739………………………………………………. Collier v Collier [2003] 617 Cusack & Cotter

v Scroop Ltd (1997/1998) 1 OFLR 68…………………………………. Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2004] 1 Cust

v IRC (1917) 91 EG 11 ………………………………………………... HSBC Trust Co (UK) Ltd v Twiddy (HMRCC) [2006] 1533; St Clair-Ford v Ryder (HMRCC) [2006] 1647

Customs & Excise Commissioners v Barclays Bank plc [2006] UKHL 28………………………………… Vinton v Fladgate Fielder [2010] 1043; Herring v Shorts Financial

Services LLP [2016] 1203 v Lord Fisher [1981] STC 238………………………………………… Ramsay v HMRCC [2013] 1773 v Morrison’s Academy Boarding House Association [1978] STC 1…. Pawson deceased v HMRCC [2012] 665; Ramsay v HMRCC [2013] 1773

Cuthbert v Cutherbert’s Trustees (1908) SC 967………………………………. Douglas’s Trustees v HMRCC [2007] 663

Cuthbertson v Irving (1859) 4 H&N 742……………………………………………. Scott v Southern Pacific Mortgages Ltd [2015] 1067

Cutcliffe’s Estate, re [1959] P 6……………………………………………………………….. Kostic v Chaplin [2008] 655; Shovelar v Lane [2011] 1411; Cowderoy v

Cranfield (costs) [2011] 1741; Wharton v Bancroft (costs) [2012] 727; Breslin v Bromley [2016] 219

Cutts (a bankrupt), re [1956] 1 WLR 728……………………………………………………… Macdonald v Dextra Accessories [2003] 675 ChD

CVC/Opportunity Equity Partners Ltd

107


v Demarco Almeida [2002] 2 BCLC 108……………………………… Irvine v Irvine (basis of valuation) [2006] 1411 CWS

v Chester-le-Street DC (1996) 73 P&CR 111…………………………. Wilson v Truelove [2003] 609

D D

re, [1982] 1 Ch 237…………………………………………………….. Re Viertel [2003] 1075; Re D [2012] 1701; re [2006] EWHC Admin 254…………………………………………… Larkfield v Revenue & Customs Prosecution Office [2010] 1323; Re May,

Revenue and Customs Prosecution Office v May [2009] 1365 re, D (Statutory Will) [2010] EWHC 2159……………………………. Re JDS, Smythe v JDS [2012] 475; Re Jones [2016] 661

re, D(J) [1982] 2 All ER 37…………………………………………….. Re G (TJ) [2011] 231; Re JC [2012] 1211 re, VAC v JAD [2010] 1511…………………………………………… Re P [2009] 651; Re M, ITW v Z [2009] 1791 v D [2011] 2 FLR 29……………………………………………………. BJ v MJ [2012] 395 v D (Production Appointment) [1995] 2 FLR 497……………………. Charman v Charman [2006] 1 v D (Lump Sum: Adjournment of Application) [2001] 1 FLR 633….. PJC v ADC [2009] 1419 v H (Costs) [2008] 2 FLR 824………………………………………….. Sharma v Hunters [2012] 259 v R (the Deputy of S) and S [2010] EWHC 2405 (COP) ……………… Sharma v Hunters [2012] 259 v R (the Deputyof S) and S (costs) [2010] EWHC 3748 (COP)………. Sharma v Hunters [2012] 259; JS v KB [2014] 991

D’s Curator Bonis, in re [1998] SLT 2……………………………………………………………. McDowall v IRC [2004]221; In the matter of X [2009] 353

D’s Parent and Guardian (AP) v Greater Glasgow Health Board [2011] CSOH 99………………….. Re JDS, Smythe v JDS [2012] 475

108


D (J), re [1982] Ch 237………………………………………………………….. In the matter of E (a donor) [2000] 383; Jemma Trust Co Ltd v Kippax

Beaumont Lewis [2004] 533; Re D [2004] 643; Re G (ET) and G (TJ) [2008] 599; Re P, [2009] 651; Re M, ITW v Z [2009] 1791

D Oechner v Scott (1857) 24 Beav 239…………………………………………….. Close Trustees (Switzerland) SA v Vildosola [2008] 1543

Da Costa v Warburton (1971) 17 WIR 334……………………………………… Charles v Barzey [2003] 343

DA Rompelman and EA Rompleman-Van Deelen v Minister van Financien (Case 268/83) [1985] ECR 655……………. Ramsay v HMRCC [2013] 1773

Dabbs, re Hart v Dabbs [2001] 527…………………………………………… Fuller v Strum [2002] 199 CA; Sherrington v Sherrington [2005] 587

CA; Jones v Jones [2006] 1847; Franks v Sinclair [2007] 439; Re Morgan, Griffin v Wood [2008] 73; Re Bates, Bates v Wheildon [2008] 1705

v Chisman (1810) 1 Phill Ecc 155……………………………………… Randall v Randall [2015] 99 D’Abo v Paget [2000] WTLR 863……………………………………………… Green v Astor [2013] 1489; Blades v Isaac [2016] 589 Dacre, re Whitaker v Dacre [1916] 1 Ch 662……………………………………. Murray v BA Peters [2011] 1661 Dadswell

v Jacobs (1887) 34 Ch D 278…………………………………………... Re Harcourt [2012] 1779 Dagler

v Dagler (1990) 38 ETR 164……………………………………………. Pecore v Pecore [2007] 1591 Daimler Co Ltd

v Continental Tyre and Rubber Co (GB) Ltd [1916] 2 AC 307…….. Donsland Ltd v van Hoogstraten [2002] 497

109


Daintree & Butcher v Fasola (1888) LR 13 PD 102…………………………………………. Re Sherrington, Sherrington v Sherrington [2004] 895 Ch; Re Rawlinson

(dec’d), Kayall v Rawlinson [2010] 1443 Dale

re, Mayer v Wood [1931] 1 Ch 357…………………………………… Spurling v Broadhurst [2012] 1813 deceased, in re, Proctor v Dale [1994] Ch 31………………………… Re Woolnough, Perkins v Borden [2002] 595; Healey v Brown [2002] 849;

Birch v Curtis [2002] 965; Jiggins v Brisley [2003] 1141; Re Hobley, National Westminster Bank v Twentyman [2006] 465; Re Walters, Olins v Walters [2008] 329 ChD; Re Walters, Olins v Walters [2008] 1449 CA; Charles v Fraser [2010] 1489

v IRC [1954] AC 11……………………………………………………. Gray v Richards Butler [2001] 625 Dale & Co, ex parte (1879) 11 Ch D 772…………………………………………………….. Daraydan Holdings Ltd v Solland Int. Ltd [2004] 815 Dallaway, re

[1982] 1 WLR 756……………………………………………………… STG Valmet Trustees v Brennan [2002] 273; Re Merry deceased, Meredith v Plaxton [2003] 425; Re Macedonian Orthodox Community Church St Petka Inc’s application (No 3) [2007]1429; Serious Organised Crime Agency v Szepietowski [2009] 1239

110


Dalton v Latham [2003] WTLR 687…………………………………………... Chadwick v Collinson [2015] 25; Henderson v Wilcock [2016] 475

Daly v Lime Street Underwriting Agencies [1987] 2 FTLR 277…………... Angove’s Pty Ltd v Bailey [2016] 1309 v Sydney Stock Exchange Ltd (1986) 160 CLR 371…………………. Twinsectra v Yardley [2000] 527 CA; Halley v The Law Society [2003]

845; Shalson v Russo [2003] 1165; Kain v Hutton [2005] 977 NZHC; Sinclair Investments v Versailles Trade Finance [2011] 839; AC v DC [2013] 747; Libertarian Investments Ltd v Hall [2015] 241

Damji v Damji (1955) 22 LR EACA 162…………………………………….. Hindocha v Gheewala [2004] 1119

Dan Mathews v Metal Improvements Co [2007] EWCA 215………………………. Re Ritchie (dec’d), Ritchie v Joslin (costs) [2009] 885

Dance v Goldingham (1873) LR 8 Ch App 302……………………………… Pitt v Holt; Futter v Futter [2011] 623 CA

Daniel v Arkwright (1864) 2 Har & M 95……………………………………. Kain v Hutton [2007] 1751 (NZCA); Kain v Hutton [2008] 1381 NZSC

v Drew (unrepoerted 2nd September 2004 Ch)…………………………. Daniel v Drew [2005] 807 CA v Drew [2005] WTLR 807…………………………………………….. Walker v Walker [2010] 1617; Evans v Lloyd [2013] 1137; Hart v

Burbridge [2013] 1191 Daniels

v Thompson [2004] WTLR 511 ……………………………………….. Rind v Theodore Goddard [2008] 699; Vinton v Fladgate Fielder [2010] 1043; Harris v HMRCC [2011] 55

Dann v Spurrier (1802) 7 Ves Jun 231……………………………………….. Yeoman’s Row Management Ltd v Cobbe [2008]1461 HL; Thorner v

Major [2009] 713 (HL); Preedy v Dunne [2015] 1795 Danner

[2002] ECR I-8147……………………………………………………… Persche v Finanzamt Lüdenscheid [2009] 483 Daraydan Holdings Ltd

v Solland International Ltd [2004] WTLR 815 ……………………… Ultraframe (UK) Ltd v Fielding [2007] 835; Sinclair Investments v Versailles Trade Finance [2011] 839; Sinclair Investments v Versailles Trade Finance [2011] 1043; FHR European Ventures v Mankarious [2013] 631; FHR European Ventures v Cedar Capital Partners [2014]

111


1135; Cadogan Petroleum plc v Tolley [2015] 1505; Lloyds Trust Co (CI) Ltd v Fragoso [2017] 103

Darby re, [1911] 1 KB 95……………………………………………………… Prest v Petrodel Resources Ltd [2013] 1249

v Sweden (1990) 13 EHRR 774 ……………………………………….. Burden v UK [2007] 607 4th Darlington Building Soceity

v O’Rourke [1991] 1 Lloyd’s Rep PN 33……………………………… Tritton Development Fund Ltd v Fortis Bank (Cayman) Ltd [2007] 1483 Darlington Futures Ltd

v Delco Australia Pty Ltd (1986) 161 CLR 500 ……………………… Alexander v Perpetual Trustees WA Ltd [2002] 937 Dartnall

re [1895] 1 Ch 474……………………………………………………… RNLI v Headley [2016] 1433 Dashwood

v Lord Bulkeley (1804) 10 Ves 230…………………………………… AN v Barclays Private Bank & Trust (Cayman) Ltd [2007] 565 Data Select

v Revenue and Customs Commissioners (2012) UKUT 187 (TCC)….. Sussman v HMRC [2016] 1447 Davenport

v Dows (1873) 85 US 626……………………………………………… Roberts v Gill [2010] 1223 SC Daventry DC

v Daventry District Housing Ltd [2011] EWCA Civ 1153…………… Day v Day [2013] 817 Davey re [1981] 1 WLR 164…………………………………………………… Re G (TJ) [2011] 231; Re AB [2014] 1117; Re D [2016] 1153 v Harrow Corporation [1958] 1 QB 60 ………………………………. Creasey v Sole [2013] 931 David

v Frowd (1833) 1 My & K 200………………………………………… Davies v Sharples [2006] 839 David Securities Pty Ltd

v Commonwealth Bank of Australia (1992) 175 CLR 353………….. Niru Battery Manufactoring Co v Milestone Trading [2004] 377 Davidge,

re; Jennings v Cairns [2003] WTLR 959……………………………… Macklin v Dowsett [2005] 1561; Goodchild v Bradbury [2007] 463 Davidson, re [1909] 1 Ch 567…………………………………………………………. Bath & NE Somerset Council v Attorney-General [2002] 1257

112


Davies in re, Davies v Mackintosh [1957] 1 WLR 1124……………………… Bassett v Basset [2005] 51

Jane, re [1891] 3 Ch 119……………………………………………….. Williams v Central Bank of Nigeria [2014] 873 SC v Davies (1837) 2 Keen 534……………………………………………. Roberts v Gill [2010] 1223 SC

v Davies [1986] 1 FLR 497…………………………………………….. PJC v ADC [2009] 1419 v Elsby Brother Ltd [1961] 1 WLR 170……………………………… Roberts v Gill [2010] 1223 SC v Gregory (1873) LR 3 P & D 28……………………………………… Kostic v Chaplin [2008] 655; Smith v Springford [2009] 706; Re Ritchie

(dec’d), Ritchie v Joslin (costs) [2009] 885 v James [2008] EWCA Civ 933 ……………………………………….. R (on the application of Davies) v HMRCC [2010] 681 v Jones [1899] P 161…………………………………………………… Elliott v Simmonds (costs) [2016] 1375 v Lowndes (1835) 1 Bing (NC) 597……………………………………. Howard v Howard-Lawson [2011] 397 v Perpetual Trustee Company [1959] AC 439……………………….. The Independent Schools Council v Charity Comm. [2012] 41 v Taylor [1974] AC 207………………………………………………… Feltham v Freer Bouskell [2013] 1363 v Watkins [2013] WTLR 221…………………………………………... Green v Astor [2013] 1489 Davis

re, Watts v Davis [1965] WAR 25…………………………………….. Christian Brothers of Western Australia Inc’s Trustees v Attorney- General of Western Australia [2007] 1375

v Davis [1993] 1 FLR 54……………………………………………….. Iqbal v Ahmed [2011] 1351 v Davis [2014] EWCA Civ 568………………………………………… Southwell v Blackburn [2015] 147 v Johnson [1979] AC 264……………………………………………… Daraydan Holdings Ltd v Solland Int. Ltd [2004] 815 v Radcliffe 1987-89 MLR 341…………………………………………. Re Schmidt [2004] 887 v Richards and Wallington Industries Ltd [1990] 1 WLR 1511…….. Bath & NE Somerset Council v A-G [2002] 1257; Hearn v Younger [2002]

1317; Re Epona Trustees Ltd [2009] 87; Re The Shinorvic Trust [2013] 337

v Vale [1971] 1 WLR 1022…………………………………………….. Wilcox v Tait [2007] 1109 Davisons

v Nationwide Building Society [2013] WTLR 393…………………… 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 CA

Davy re, (a Lunatic) [1892] 3 Ch 38…………………………………………. Re M [2013] 681 v Garrett (1878) 7 Ch D 473…………………………………………… Walker v Stones [2000] 79 Ch; Taylor v Midland Bank Trust Company

113


[2002] 95; Re Woodland-Ferrari [2002] 1539 Davy-Chiesman

v Davy-Chiesman [1984] Fam 48……………………………………… Perotti v Collyer-Bristow [2003] 1473 Davys

v Boucher (1867) LR 2 HL 71………………………………………….. Race v Race [2002] 1193 Dawes & Henderson (Agencies) Ltd (No 2), re [1999] 2 BCLC 317……………………………………………………… Re Portland Place [2013] 1049 Dawkins

v Antrobus (1879) 17 Ch D 615……………………………………….. Shergill v Kaira [2014] 1729 SC Dawson deceased, re [1959] NZLR 1359……………………………………….. Re English & American Insurance Co Ltd [2014] 57 re, Union Fidelity Trustee Co Ltd v Perpetual Trustee Co Ltd

[1966] 2 NSWR 211……………………………………………. Hulbert v Avens [2003] 387; Youyang Pty Ltd v Minter Ellison [2003] 753; AIB Group (UK) plc v Mark Redler [2013] 1303; Libertarian Investments Ltd v Hall [2015] 241

v Dawson (1837) 8 Sim 346……………………………………………. Allardyce v Roebuck [2004] 779 v Oliver-Massey (1876) 2 Ch D 753…………………………………… In re Chambers, Watson v NCH [2001] 1375

Day v Day [2013] WTLR 817………………………………………………. Oatley v Oatley Powney [2014] 1433

DC v AC [2016] EWHC 477 (Ch)………………………….………………. Pemberton v Pemberton [2016] 1817

DC Thomson & Co Ltd v Deakin [1952] Ch 646………………………………………………… Twinsectra Ltd v Yardley [2002] 423 HL

DCC Holdings (UK) Ltd v Revenue and Customs Commissioners [2010] UKSC 58………….. JP Gilchrist Trust v HMRC [2014] 1209

De Barros v De Barros (1877) 3 PD 1…………………………………………….. XCC v AA [2012] 1645

De Beers Consolidated Mines Ltd v Howe [1906] AC 455…………………………………………………. HMRCC v Smallwood [2010] 1771

de Cavel v de Cavel [1979] ECR 1055…………………………………………… Charalambous v Charalambous [2004] 1061

De dampierre

114


v De Dampierre [1988] App Cas 92…………………………………… Clark v WWF [2011] 961 De Lasala

v De Lasala [1980] AC 546……………………………………………. Soulsbury v Soulsbury [2007] 1841; Jennings v Jennings [2010] 215 De Molestina

v Ponton [2002] 1 LL Rep 70…………………………………………... Bainbridge v Bainbridge [2016] 943 De Visme, re

(1863) 2 DJ & S 17……………………………………………………… Re Zielinski, Korab-Karpinski v Lucas-Gardiner [2007] 1655; Musson v Bonner [2010] 1369

D’Este v D’Este [1973] Fam 55………………………………………………… Harb v King Fahd bin Abdul Aziz [2006] 609

D’Eyncourt v Gregory (1866) LR 3 Eq 382…………………………………………. Cardigan v Moore [2012] 931

De Molestina v Ponton [2002] 1 Llyod’s Rep 271……………………………………. Kennedy v Kennedy [2015] 837

Deakin v Garvie (1919) 36 TLR 122…………………………………………… Perdoni v Curati [2012] 506 Ch D

Dean v Prince [1954] Ch 409 ………………………………………………… Pennington v Crampton [2005] 559 v Allin & Watts [2001] EWCA Civ 758 ………………………………. Hughes v Richards [2011] 997 Dearden Estate

v Pittman [1987] MJ No 166…………………………………………… Re Clements Estate [2007] 1717 Debenham (deceased), re [1986] 1 FLR 404……………………………………………………….. Ilott v Mitson [2011] 779 CA; Illott v Mitson [2014] 575 Debenhams Retail plc

v Sun Alliance and London Assurance Co Ltd [2005] EWCA Civ 868…………………………………………. Woodland Trust v Loring [2015] 159

Debtor, re a [1937] Ch 156……………………………………………………… Segbedzi v Segbedzi [2002] 83 in re a (No 1 of 1987) [1989] 1 WLR 271……………………………… Re Woodland-Ferrari [2002] 1539 in re a (No 784 0f 1991) [1992] Ch 554……………………………….. Re Woodland-Ferrari [2002] 1539

115


Deg-Deutsche Investitions v Koshy (unreported 17th Feb 2000)……………………………………. d’Abo v Carleton Paget [2000] 863

[2001] EWCA Civ 907…………………………………………. JP Gilchrist Trust v HMRC [2014] 1209 Delamere, re [1984] 1 WLR 813……………………………………………………… Fine v Fine [2012] 1745 Delisle

v Bulman Group Ltd [19991] 4 WWR 637…………………………… Giles v Westminster Savings Credit Union [2006] 1745 Dellow’s Will Trusts, re [1964] 1 WLR 451………………………………………………………. Killick v Pountney [2000] 41; Ali Heyder v Syed [2014] 387 Dempsey

v Lawson (1877) 2PD 98………………………………………………. Perdoni v Curati [2012] 506 Ch D; Curati v Perdoni []2013] 63 CA Den

v Vancleve (1819) Southard 660……………………………………….. Scammell v Farmer [2008] 1261; Simon v Byford [2013] 1615; Burns v Burns [2016] 755

Den Haag Trust, re the (1997/98) 1 OFLR 495………………………………………………….. Wingate v Butterfield Trust (Bermuda) Ltd (costs) [2008] 543

Denley’s Trust Deed, re; Holman v HH Martyn & Co Ltd [1969] 1 Ch 373…………………… Twinsectra Ltd v Yardley [2002] 423 HL; Re Horley Town FC, Hunt v

McLaren [2006] 1817; Grender v Dresden [2009] 379 Dennis

(deceased), re [1981] 2 All ER 140…………………………………….. Re McNulty, McNulty v McNulty [2002] 737; Robinson v Bird [2003] 529; Churchill v Roach [2003] 779; Robinson v Fernsby [2004] 257; Saunders v Garrett [2005] 749; Re Myers, Myers v Myers [2005] 853; Garland v Morris [2007] 797; Phizackerley v HMRCC [2007] 745; Baynes v Hedger [2008] 1719; Ilott v Mitson [2011] 779 CA; Bahouse v Negus [2012] 1117 (CA); McIntosh v McIntosh [2013] 1565; Berger v Berger [2014] 35; Illott v Mitson [2014] 575; King v Dubrey [2014] 1411; Illott v Mitson [2015] 1399 CA; Lewis v Warner [2016] 1399

v McDonald [1982] Fam 63……………………………………………. The Mortgage Corporation v Lewis Silkin [2000] 357; French v Barcham [2008] 1813

Dennison v Cronin (unreported 20th Jan 1994 Ontario Court Gen D)……………. Abou-Rahmah v Abacha [2006] 377

116


Denny re (1947) 177 LT 291…………………………………………………… Carr v Isard [2007] 409; Baynes v Hedger [2009] 759 CA v John Hudson & Co Ltd [1992] BCLC 901…………………………. Re Vos, Dick v Kendall Freeman [2005] 1619; Re Branston & Gothard

Ltd, Hill v Phillips [2007] 85 Dent

v Dent [1996] 1 WLR 683……………………………………………… Futter v HMRCC; Pitt v HMRCC [2013] 977 Denton

v TH White Ltd [2014] EWCA Civ 906………………………………. Hart v Burbidge [2014] 1361; Hart v Burbidge [2015] 1203 CA Denvir

v Denvir 1969 SLT 301 ………………………………………………… Stack v Dowden [2007] 1053 HL Department of Social Security v Butler [1995] 1 WLR 1528…………………………. Berry v Child Support Agency [2016] 1327

Transport v Chris Smaller (Transport) Ltd [1989] 1 All ER 897…… Beckett v McMillan [2015] 1127 Derby & Co Ltd v Weldon (No 6) [1990] 1 WLR 1139…………………………………. Tasaruff Mevduati Sigorta Fonu v Merrill Lynch [2011] 1249

v Weldon (No 7) [1990] 1 WLR 1156…………………………………. C v C (No 2) [2007] 753 Derbyshire County Council

v Times Newspaper Ltd [1993] 2 WLR 449………………………….. Re Church of Scientology (E&W) [2005] 1151 Derry

v Peak (1889) 14 App Cas 137…………………………………………. Walker v Stones [2000] 79 ChD; Re Woodland-Ferrari [2002] 1539 Des Palliers

v J P Morgan Chase & Co [2013] JCA 146…………………………… Blades v Isaac [2016] 589 Desharnais

v Toronto Dominian Bank Ltd (2001) BCSC 1695 rvsd on diff grounds (2002) BCCA 640……………………….. Easingwood v Cockcroft [2016] 1675

Designers Guild Ltd v Russell Williams (Textiles) Ltd [2000] WLR 2416………………… Ramsay v HMRCC [2013] 1773

Deutsche Bank AG v Highland Crusader Partners LP [2010] 1 WLR 1023…………….. Tadros v Barratt [2014] 1753

Deutsche Morgan Grenfell Group plc v IRC [2005] EWCA Civ 78…………………………………………… Clarkson v Barclays Private Bank & Trust (IoM) Ltd [2007]1703; Pagel v

Farman [2013] 1575; Richards v Worcestershire CC [2017] 117

117


[2006] UKHL 49……………………………………………….. Pitt v Holt; Futter v Futter [2011] 623 CA; Futter v HMRCC; Pitt v HMRCC [2013] 977

Dewar v CIR [1935] 19TC 516 ………………………………………………… Rogge v HMRCC [2012] 537 v Dewar [1975] 1 WLR 1533…………………………………………… Vajpeyi v Yusaf [2004] 989; Day v Harris [2013] 591

Deweer v Belgium (1980) 2 EHRR 239…………………………………………. Placito v Slater [2004] 407

Dewhirst, re [1948] Ch 198…………………………………………………………… AC v DC [2013] 747

Dextra Bank & Trust Co Ltd v Bank of Jamaica [2002] 1 All ER (Comm) 193…………………….. Niru Battery Manufactoring Co v Milestone Trading [2004] 377; Fea v

Roberts [2006] 255; Abou-Rahmah v Abacha [2007] 1 CA; Futter v HMRCC; Pitt v HMRCC [2013] 977

Devaynes v Noble see Clayton’s Case Devenish Nutrition Ltd

v Sanofi-Aventis SA [2008] EWCA Civ 1086…………………………. Novoship (UK) v Nikitin [2014] 1521 Devonshire Settled Estates, in re [1953] Ch 218………………………………. Alexander v Alexander [2012] 187 DH

v The Czech Republic [2007] ECHR 922……………………………… Burden v UK [2008] 1129 Grand Chamber Dhaliwal

v Ollek 2010 BCSC 1524; rev in part 2012 BCCA 86…………………. Frame v Rai [2015] 1539 Dharamshi

v Dharamshi [2001] FLR 736…………………………………………. AR v AR [2012] 373; Re Myers, Myers v Myers [2005] 853 DHN Ltd

v Tower Hamlets [1976] 3 All ER 462; [1976] 1 WLR 852…………... Galmerrow Securities v National Westminster Bank [2002] 129 Dick, re [1953] Ch 343…………………………………………………………… Wong v Burt [2005] 291 Dickenson

v Jardine (1868) LR 3 CP 639…………………………………………. Rathbone Brothers Plc v Novae Corporate Underwriting [2015] 301 Dickenson (t/a Dickenson Equipment Finance) v Rushmer (t/a FJ Associates) [2002] Costs LR 128…………………. Behague v HMRC [2014] 187

118


Dietz v Lennig Chemicals Ltd [1969] 1 AC 170……………………………. Bailey v Warren [2006] 753

Digicel (St Lucia) Ltd v Cable & Wireless plc [2010] EWHC 888 Ch……………………….. Wharton v Bancroft (costs) [2012] 727

Dillon v Burns Philip Finance Ltd (unreported 20th July 1988 NSWSC)…….. Crowe v Stevedoring Employees Retirement Fund Pty Ltd [2005] 1271

v Public Trustee of New Zealand [1941] AC 294…………………….. Barns v Barns [2011] 1093; Re Barlow, Dalton v Ellis [2008] 1333 Dillwyn

v Llewelyn (1862) 4 De G F&J 517…………………………………….. Jennings v Rice [2002] 367 CA ; Yeoman’s Row Management Ltd v Cobbe [2008]1461 H)

Dingle v Turner [1972] AC 601……………………………………………….. Ulrich v Treasury Solicitor [2005] 385; Re AITC Foundation [2005] 1265

The Independent Schools Council v Charity Comm. [2012] 41; A-G v Charity Commission [2012] 977

Dingman, re (1915) 35 OLR 51………………………………………………………. Re Merry deceased, Meredith v Plaxton [2003] 425 Dingmar

v Dingmar [2006] WTLR 1171………………………………………… Lim v Walia [2015] 69 Diplock,

re, Diplock v Wintle [1948] 1 Ch 465…………………………………. Allan v Rea Brothers Trustees Ltd [2002] 625; Re Viertel [2003] 1075; Bracken Partners v Gutteridge [2003] 1241; Clark v Cutland [2004] 629; Commerzbank AG v IMB Morgan Plc [2005] 1485; Fea v Roberts [2006] 255; Davies v Sharples [2006] 839; Green v Gaul [2006] 1391 CA; Gomez v Gomez-Manche Vives [2008] 621 HC; Gomez v Gomez-Monche Vives [2008] 1623 CA; Sinclair Investments v Versailles Trade Finance [2011] 1043; Independent Trustee Services v GP Noble Trustees [2012] 1171; Libertarian Investments Ltd v Hall [2015] 241; Brazil v Durant International [2015] 1323

v Blackburn (1811) 3 Camp 43 ………………………………………... FHR European Ventures v Cedar Capital Partners [2014] 1135 Diplock’s Estate, re

[1951] AC 251…………………………………………………………... Nolan v Nolan [2004] 1261; Re Loftus, Green v Gaul [2005] 1327 ChD Cobden-Ramsay v Sutton [2009] 1303

119


Dippert, re Estate of Max Frederick [2001] NSWSC 167…………………………………………………….. Miskelly v Arnheim [2009] 1529 NSWSC

Dipple v Dipple [1942] P 64…………………………………………………… Harb v King Fahd bin Abdul Aziz [2006] 609

Director of Assets Recover Agency v Creaven [2005] EWHC 2726 (Admin)………………………………. Serious Organised Crime Agency v Szepietowski [2009] 1239 v Customs and Excise Commissioners [2005] EWCA Civ 334………. Wood v HMRC [2016] 1463

v Szepietwoski [2007] EWCA Civ 766………………………………… Serious Organised Crime Agency v Lundon [2010] 875 Director of Public Prosecutions

v Gomez [1993] AC 442………………………………………………… Prest v Petrodel Resources Ltd [2013] 1249 v Hutchinson [1988] UKHL 11 ………………………………………… Futter v HMRCC; Pitt v HMRCC [2013] 977

Director of Social Care Newcastle v V [2016] 705 Dixon in re, [1892] P 386……………………………………………………… Leeburn v Derndorfer [2004] 867 re, Dixon v Haynes [1900] 2 Ch 561…………………………………... Central Bank of Nigeria v Williams [2012] 745; Williams v Central Bank

of Nigeria [2014] 873 SC v Blindley Heath Investments Ltd [2015] EWCA Civ 1023…………. Crabbe v Townsend [2017] 13 v IRC [2002] STC (SCD) 53…………………………………………… Lloyds TSB (PR of Antrobus) v IRC [2002] 1435; Golding v HMRCC

[2011] 1183 Dixon and Dickenson

v Allinson and Allinson (1864) 3 Tr & Sw 572……………………….. Randall v Randall [2015] 99; Randall v Randall [2016] 1277 D’Jan of London Ltd, re [1993] BCC 646………………………………………………………… Santander UK plc v RA Legal Solicitors [2014] 495; Santander UK plc v

RA Legal Solicitors [2014] 813 CA Djordjevic

v Djordjevic [1999] NSWSC 1223…………………………………….. Blackett v Darcy [2006] 581 DKLR Holdings Co (No 2) Pty Ltd

v Commissioner of Stamp Duties (NSW) (1982) 149 CLR 431……… CPT Custodian Ltd v Commissioner of State Revenue [2006] 447 DL

v A Local Authority [2012] EWCA Civ 253………………………….. XCC v AA [2012] 1645; Watt v ABC [2017] 159 DML, re [1965] Ch 1133 ………………………………………………………… Jemma Trust Company Ltd v Kippax Beaumont Lewis [2005] 683; Re D

120


[2012] 1701 DML Resources Ltd, re

[2004] 3 NZLR 490…………………………………………………….. Re OPC Managed Rehab Ltd; Levin v Ikiua [2010] 469 Dobson

v Heyman [2007] EWHC 3503………………………………………… Khan v Crossland [2012] 841 v North Tyneside Health Authority [1997] 1 FLR 598………………. Ibuna v Arroyo [2012] 827; Anstey v Mundle [2016] 931

Docker v Somes (1834) 2 My 2k 655…………………………………………… Murad v al-Saraj [2005] 1573; Novoship (UK) v Nikitin [2014] 1521 Doctor Banardo’s Homes National Incorporated Association

v Commissioners for Special Purposes of Income Tax Act [1921] 2 AC 1…………………………………………………. Re Hemming [2008] 1833

Dodds v UK (unreported, 8 April 2003)……………………………………….. Burden v UK [2007] 607 4th; Burden v UK [2008] 1129 GC

Dodworth v Dale [1936] 2 KB 503 ………………………………………………… AC v DC [2013] 747 Doe

v Knight 5 B&C 671…………………………………………………… Pennington v Waine [2002] 387 CA Doe deceased

Bristow v Pegge (1785) 1 Term Rep 758n……………………………… Piggott v Aulton [2003] 445 Clarke v Clarke (1974) 2 H Black 399………………………………… Re Barlow, Dalton v Ellis [2008] 1333 Duke of Norfolk v Hawke (1802) 2 East 481…………………………. Howard v Howard-Lawson [2011] 397 Lancashire v Lancashire (1792) 5 TR 49…………………………….. Re Barlow, Dalton v Ellis [2008] 1333 Luscombe v Yates (1822) 5 B & Ald 544……………………………… Howard v Howard-Lawson [2011] 397 Roberts v Roberts (1819) 2 B & Ald 367…………………………….. Collier v Collier [2003] 617

Doering v Doering (1889) 42 Ch D 203………………………………………… Murray v BA Peters [2011] 1661

Domb v Isoz [1980] Ch 548…………………………………………………… Marley v Rawlings [2014] 299 SC

Dominion Students’ Hall Trust, re [1947] 1 Ch 183………………………………………………………… Re Harding, Gibbs v Harding [2007] 479; Sidney & North v British

Columbia [2017] 135 Domtar Inc

121


v Belkin Inc (1989) 62 DLR (4th) 530 BCCA…………………………. Easingwood v Cockcroft [2016] 1675 Don King Productions Inc

v Warren [2000] 1 BCLC 607…………………………………………. Gencor ACP Ltd v Dalby [2001] 825; John Taylors v Masons [2005] 1519 CPT Custodian Ltd v Commissioner of State Revenue [2006] 447; Ultraframe (UK) Ltd v Fielding [2007] 835; Sinclair Investments v Versailles Trade Finance [2011] 839; Sinclair Investments v Versailles Trade Finance [2011] 1043

Donaldson in the Goods of (1840) 2 Curt 386……………………………………… Re Servoz-Gavin (dec'd), Ayling v Summers [2009] 1657 v Smith [2007] WTLR 421…………………………………………….. Re A Trust, B v C [2011] 745 v The Commissioners of the General Public Hospital of St John (1890) 30 NBR 279……………………………………. Re The Christian Brothers of Ireland in Canada [2004] 1079

Doncaster Pharmaceuticals Group Ltd v Bolton Pharmaceutical Co 100 Ltd [2007] FSR 63………………… Dellal v Dellal [2015] 1137; Guthrie v Morel [2016] 273; Gorbunova v

Estate of Boris Berezovsky [2016] 1591 Donelly, ex parte 1915 WLD 29…………………………………………………………… Mark v Mark [2005] 1223 Donnely

v Adams [1905] 1 IR 154………………………………………………. Donaldson v Smith [2007] 423 Donohue

v Armco Ltd [2001] UKHL 64…………………………………………. Crociani v Crociani [2015] 975 Donsland Ltd

v Van Hoogstraten [2002] WTLR 497………………………………… Ratiu v Conway [2006] 101 Doodeward

v Spence (1908) 6 CLR 406……………………………………………. Leeburn v Derndorfer [2004] 867 Dorman, re;

Smith v National Children’s Home and Orphanage [1994] 1 WLR 282……………………………………………... Re Viertel [2003] 1075; Banks v National Westminster Bank plc [2006]

1693; Re DP, The Public Guardian v JM [2014] 979 Dorman Long, re

[1934] Ch 635…………………………………………………………… Galmerrow Securities v National Westminster [2002] 125 Dormer

122


v Ward [1901] P 20……………………………………………………. DR v GR [2013] 1123; AB v CB [2015] 1 Dornoch Ltd

v Westminster International BV [2009] EWHC 889 (Admiralty)……. Butler v Butler [2016] 1519 Dorset County Council

v Southern Felt Roofing Co Ltd (1989) 48 BLR 96………………….. Rathbone Brothers Plc v Novae Corporate Underwriting [2015] 301 Doucet

v Geoghegan (1878) 9 Ch D 441………………………………………. Peters v Pinder [2011] 1379 Doughty re Burridge v Doughty [1947] Ch 263……………………………………. Taube Trustees v HMRCC [2011] 1

v Turner Manufactoring Co Ltd [1964] 1 QB 518…………………… Daraydan Holdings Ltd v Solland Int. Ltd [2004] 815 Douglas

in the settlement of (2000) JLR 73……………………………………. Re the Peter Hynd `H’ Settlement [2001] 1027; Mubarak v Mubarik [2009] 1543 JCA

v Douglas (1871) LR 12 Eq 617 ……………………………………….. Peters v Pinder [2011] 1379 v Duke of Hamilton (1769) 2 Pat 143…………………………………. Re the Baronetcy of Pringle of Stichill [2016] 1117

Douglas-Menzies v Umphleby [1908] AC 224……………………………………………. Scarfe v Matthews [2012] 1579

Doward , Dickson & Co v Williams & Co (1890) 6 TLR 316…………………………………… Angove’s Pty Ltd v Bailey [2016] 1309

Downer Enterprises re, [1974] 1 WLR 1460…………………………………………………….. Segbedzi v Segbedzi [2002] 83

Downs v Chappell [1997] 1 WLR 426…………………………………………. Charter Plc v City Index Ltd [2006] 1705; City Index Ltd v Gawler [2008]

1773 Downshire Settled Estates, in re

[1953] 1 Ch 218…………………………………………………………. Anker-Petersen v Anker-Petersen [2000] 581; Sutton v England [2010] 335; Page v West [2010] 1811; Re Z Trust, MEP v Rothschild Trust Cayman Ltd [2011] 735; Southgate v Sutton [2011] 1235; Re English & American Insurance Co Ltd [2014] 57; Re Dion Investments Pty Ltd [2014] 1333; Re The Portman Estate [2015] 871

Dowsett, re [1901] 1 Ch 398…………………………………………………………. Re Clements Estate [2007] 1717

123


Doyle v Blake (1804) 2 Sch & Lef 231 ……………………………………….. Wong v Burt [2005] 291 v Kaufman (1877) 3 QBD) 7……………………………….………….. Roberts v Gill [2010] 1223 (SC) v Olby (Ironmongers) Ltd [1969] 2 QB 158………………………….. Libertarian Investments Ltd v Hall [2015] 241 v Phillips (No 1) (1997) 8 PPR15,523…………………………………. Re Barlow, Dalton v Ellis [2008] 1333

D’Oyly, re [1932] NZLR 1591……………………………………………………… Re Allen, Lewis v Vincent [2008] 1691

DP, re The Public Guardian v JM [2014] WTLR 979………………………. Re Gladys Meek, Jones v Parkin [2014] 1155 DR v GR (Financial Remedy: Variation of Overseas Trust)

[2013] 1123…………………………………………………….. AB v CB [2015] 1; TM v AH [2016] 1291 DPR Futures Ltd, re [1989] 1 WLR 778……………………………………………………… JSC Mezhduarodniy Promyshlenniy Bank v Pugachev [2015] 991 Drake

v Harvey [2011] WTLR 1557………………………………………….. Ham v Ham [2014] 255 v Strout [2003] EWCA Civ 176 ……………………………………….. Haines v Hill [2008] 447 v Whipp [1996] 1 FLR 826…………………………………………….. Mollo v Mollo [2000] 227; Oxley v Hiscock [2004] 709; Stack v Dowden

[2007] 1053 HL; Abbott v Abbott [2009] 1675; Jones v Kernott [2009] 1771 (Ch); Jones v Kernott [2012] 125 SC; O’Kelly v Davies [2016] 333

Drake Insurance plc v MacDonald [2005] EWHC 3287 Ch…………………………………. Day v Day [2013] 817

Drant v Vause (1842) 1 Y&CCC 580; 62 ER 1026…………………………… Pennington v Waine (No 2) [2003] 1011

Drax, re (1906) 75 LJ Ch 317……………………………………………………. Howard v Howard-Lawson [2011] 397 Dreger, Litigation Guardian of

v Greger (1994) 5 ETR (2d) 250……………………………………….. Pecore v Pecore [2007] 1591 Drevon v Drevon (1864) 34 LJ Ch 129………………………………………… Re Nathanael, Cyganik v Agulian [2005] 1049 Ch; Peters v Pinder [2011]

1379 Drew

124


v Nunn (1879) 4 QBD 661……………………………………………… Re M [2013] 681 Drew’s Settlement, re

[1966] 1 WLR 1518…………………………………………………….. Re RGST Settlement Ridgwell v Ridgwell [2008] 527 Drexel Burnham Lambert UK Pension Plan

[1995] 1 WLR 32……………………………………………………….. The Public Trustee v Cooper [2001] 901 Dreyfus Foundation, re

[1954] Ch 672…………………………………………………………… Re Carapiet’s Trusts, Manoogian v Sonsino [2002] 989 Drinkall

v Whitwood [2004] 1 WLR 462………………………………………... Bailey v Warren [2006] 753 Druce’s Settlement, in re

[1962] 1 WLR 363……………………………………………………… Anker-Petersen v Anker-Petersen [2000] 581; Mubarak v Mubarik [2009] 1543 JCA; Wright v Gater [2012] 549; V v T [2015] 173

Drummond v Collins [1915] AC 1011……………………………………………… Parry v HMRCC [2014] 1265 v HMRC [2009] EWCA Civ 608………………………………………. Litman v HMRC [2015] 857 v Walker [1934] SC 279………………………………………………... Breadner v Granville- Grossman [2000] 829

Drums and Packaging Ltd v Freeman (unreported 6th August 1999)………………………………. Sharma v Hunters [2012] 259

DSL Remuneration Trust, re [2009] WTLR 373………………………………………………………. Re R Remuneration Trust, GL Nautilus Trustees Ltd [2010] 497; Re A

Trust, B v C [2011] 745 DTE Financial Services

v Wilson [2001] STC 777………………………………………………. Dextra Accessories v Macdonald [2003] 349 SpC Dubai Alluminium Co Ltd

v Salaam [2001] QB 113………………………………………………. Balfron Trustees Ltd v Petersen [2002] 157 [2003] WTLR 163……………………………………………… Nolan v Nolan [2004] 1261; Charter Plc v City Index Ltd [2006] 1705;

Cattley v Pollard [2007] 245; Ultraframe (UK) Ltd v Fielding [2007] 835; City Index Ltd v Gawler [2008] 1773; 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; Sinclair Investments v Versailles Trade Finance [2011] 839; Sinclair Investments v Versailles Trade Finance [2011] 1043; Central Bank of Nigeria v

125


Williams [2012] 745; Bagus Investments Ltd v Kastening [2012] 1675; Williams v Central Bank of Nigeria [2014] 873 SC; Novoship (UK) v Nikitin [2014] 1521

Duchess of Argyll v Beuselinck [1972] 2 Lloyd’s Rep 172………………………… Mason v Mills & Reeve [2011] 1589 Kingston’s Case (1776) 2 Smith’s LC, 13th Ed 644……………………. Prest v Petrodel Resources Ltd [2013] 1249

Duckitt v Farrand [2000] OPLR 167…………………………………………… Hutchings v HMRC [2015] 1359

Ducksberry (deceased), re [1966] 2 All ER 374…………………………………………………….. Ilott v Mitson [2011] 779 CA Duckwari plc (no 2), re [1999] Ch 553…………………………………………………………… Sinclair Investments v Versailles Trade Finance [2011] 839; Sinclair

Investments v Versailles Trade Finance [2011] 1043 Duff Development Co

v Kelantan Government [1923] AC 395……………………………… Easingwood v Cockcroft [2016] 1675 Duffield

v Elwes [1827] 1 Bli NS 497…………………………………………… Vallee v Birchwood [2013] 1095 Dufour

v Pereira (1769) 1 Dick 419……………………………………………. Healey v Brown [2002] 849; Birch v Curtis [2002] 965; Re Hobley, National Westminster Bank v Twentyman [2006] 465; The Thomas and Agnes Carvel Foundation v Carvel [2007] 1297; Re Walters, Olins v Walters [2008] 1449 CA

Dugan-Chapman (dec’d), executors of v HMRCC [2008] WTLR 1359 ……………………………………….. Vinton v Fladgate Fielder [2010] 1043

Dugdale, re Dugdale v Dugdale (1888) 38 Ch D 176………………………………. AN v Barclays Private Bank & Trust (Cayman) Ltd [2007] 565;

Chopra v Bindra [2009] 781 Duke

v Davis [1893] 2 QB 260……………………………………………….. Re K [2007] 1007 Duke of

Argyll v Duchess of Argyll 1962 SC (HL) 88…………………………. Executors of MacArthur v HMRCC [2008] 1185; Re the Baronetcy of Pringle of Stichill [2016] 1117

126


Beaufort v Patrick (1853) 17 Beav 60…………………………………. Jennings v Rice [2002] 367 CA Bedford v Ellis [1901] AC1……………………………………………. PNPF Trust Company Ltd v Taylor [2009] 1215 Buccleuch v IRC [1967] AC 506……………………………………… Prosser v IRC [2002] 259; Executors of MacArthur v HMRCC [2008]

1185; HMRCC v Executors of Bower [2009] 619; Price v HMRCC [2011] 161; Tapp v HMRCC [2011] 363

Marlborough v Attorney-General [1945] Ch 78……………………… Chelleram v Chelleram [2002] 675; Gomez v Gomez-Monche Vives [2008] 1623 CA; Ali v Khan [2009] 187

Norfolk’s Settlement Trust, Earl of Perth v Duke of Norfolk [1979] Ch 37………………………... Clay’s Trustees v HMRCC [2007] 643 SC; HMRCC v Trustees of Peter

Clay Discretionary Trust [2008] 843 HC Norfolk’s Settement Trust, re [1982] Ch 61………………………….. Landau v Anburn Trustees Ltd [2008] 487; Brudenell-Bruce v Moore

[2015] 373; Re The Portman Estate [2015] 871 Northumberland v IRC [1911] 2 KB 343…………………………….. Howell v Lees-Millais [2009] 1163 Portland v Topham (1864) 11 HLC 32……………………………….. Kain v Hutton [2005] 977 NZHC; Kain v Hutton [2008] 1381 NZSC

Dunbar v Plant [1998] Ch 412………………………………………………….. Land v Land’s Estate [2006] 1447; Re Murphy, Dalton v Latham [2003]

687; Cawley v Lillis [2013] 559; Chadwick v Collinson [2015] 25; Henderson v Wilcock [2016] 475

Dunbar of Kilconzie v Lord Advocate [1986] SC (HL) 1……………………………………. Re the Baronetcy of Pringle of Stichill [2016] 1117

Duncan v Findlater (1830) 6 CI & Fin 894……………………………………... Re The Christian Brothers of Ireland in Canada [2004] 1079

Duncan Fox v Robinson (1860) 6 App Cas 1 ……………………………………….. Segbedzi v Segbedzi [2002] 83

Dundee General Hopsitals Board of Management v Walker [1952] 1 All ER 896…………………………………………. Re Green GLG Trust, ex parte Abacus (CI) [2003] 377; St Mary & St

Michael Parish Advisory Co v Westminster ; Roman Catholic Diocese Trustee [2006] 881; Kain v Hutton [2007] 1751 NZCA; Pitt v Holt; Futter v Futter [2011] 623 CA; Creasey v Sole [2013] 931

Dunhill v Burgin [2014] UKSC 18……………………………………………… A County Council v MS [2014] 931

Dunn

127


v Flood (1885) 28 Ch D 586……………………………………………. Futter v HMRCC; Pitt v HMRCC [2013] 977 Dunne

v Byrne [1912] AC 407 ………………………………………………… Bath & NE Somerset Council v A-G [2002] 1257 v English (1874) LR 18 Eq 524………………………………………… FHR European Ventures v Cedar Capital Partners [2014] 1135 v Heffernan (unreported 26th November 1997)………………………… In re Flood [2002] 189; Kershaw v Micklethwaite [2011] 413

Dunner v Kestenbaum (unreported 9th Jan 2001)………………………………. Silber v HMRCC [2013] 113

Dunstan v Young Austen & Young Ltd [1989] STC 68………………………… Executors of Dugan-Chapman v HMRCC [2008] 1359

Duomatic Ltd, re [1969] 2 Ch 365………………………………………………………… Clark v Cutland [2004] 629; Exors of Dugan-Chapman v HMRCC [2008]

1359; Hogg v Hogg [2008] 35; Seray-Wurie v Charity Commission [2008] 535; Sharma v Sharma [2014] 111

Dupont, re (1977) 79 DLR (3d) 754………………………………………………… Re Viertel [2003] 1075 Duranceau, re [1952] 3 DLR 714………………………………………………………. Robinson v Bird [2003] 529; Robinson v Fernsby [2004] 257; Bahouse v

Negus [2012] 1117 CA Durham

v Durham (1885) LR 10 PD 80………………………………………… Masterman-Lister v Brutton [2003] 259 CA Durham Fancy Goods Ltd v Michael Jackson (Fancy Goods) Ltd [1968] 2 QB 839…………….. Kain v Hutton [2005] 977 NZHC Durham Tees Valley Airport Ltd

v BMI Baby Ltd [2010] EWCA Civ 485………………………………. Feltham v Freer Bouskell [2013] 1363 Durrant

v Friend (1852) 5 De G & S 343, 64 ER 1145…………………………. Re Clements Estate [2007] 1717 v FSA [2003] EWCA Civ 1746…………………………………………. Dawson-Damer v Taylor Wessing LLP [2016] 253

Durrington Cemetery, re [2001] WTLR 83………………………………………………………… Re Crawley Green Road Cemetery [2001] 1269

Dutton v Thompson (1883) 23 Ch 275…………………………………………. Anker Petersen v Christensen [2002] 313; Pitt v Holt; Futter v Futter

[2011] 623 CA

128


Duxbury v Duxbury [1987] 1 FLR 7…………………………………………….. Minwalla v Minwalla [2006] 311; Fielden v Cunliffe [2006] 29; Charman

v Charman [2007] 1151 CA DV3 RS LP

v Revenue and Customs Commissioners [2013] EWCA Civ 907……. JP Gilchrist Trust v HMRC [2014] 1209; Barclays Wealth Trustees (Jersey) v HMRC [2015] 1675

DW Moore & Co Ltd v Ferrier [1988] 1 WLR 267…………………………………………… Bacon v Howard Kennedy [2000] 169; Daniels v Thompson [2004] 511

Dwight v Commissioner of Taxation (1992) 37 FCR 178……………………... Raftland Pty Ltd v Federal Commissioner of Taxation [2006] 657

Dyer v Dyer (1788) 2 Cox Eq Cas 92………………………………………… Mollo v Mollo [2000] 227; Stack v Dowden [2007] 1053 HL v Watson [2002] 4 All ER 1……………………………………………. Unmarried settlor v IRC [2003] 915

Dyson Holdings Ltd v Fox [1976] QB 503……………………………………………………. Holland v IRC [2003] 207; R (ZYN) v Walsall MBC [2014] 1649

E E,

re [1966] 1 WLR 709…………………………………………………… Webster v Webster [2009] 339 re, deceased [1966] 1 WLR 709 ……………………………………….. Swetenham v Walkley [2014] 847 re (Enduring Powers of Attorney) [2000] WTLR 383……………….. Re F [2004] 657; Re J [2009] 435; Re AB (Revocation of EPA) [2014]

1303; Re RM [2016] 1257 re, (Mental Health Patient) [1985] 1 WLR 245 ……………………… Bailey v Warren [2006] 753 re,Trust [2008] JRC 053………………………………….……………. Re R Remuneration Trust; GL Nautilus Trustees Ltd [2010] 497 re, G v E [2011] 199……………………………………………………. SM v HM [2012] 281; Re E [2011] 203 v E (Financial Provision) [1990] 2 FLR 233………………………….. BJ v MJ [2012] 395; P v P [2015] 1039 v Secretary of State for the Home Department

129


[2002] EWCA Civ 1813 ……………………………………….. HMRCC v Brander [2010] 1545 E, L, O and R Trusts, re;

BA & ors v Verite Trust Co Ltd & ors [2008] JRC 150……………... Eiro v Equinox Trustees Ltd [2006] JRC 119; Re Y Trust [2012] 1101 Eagle

v Chambers [2003] EWCA Civ 1107………………………………….. Bailey v Warren [2006] 753 Eagle Trust plc

v SBC Securities [1993] 1 WLR 484…………………………………... Niru Battery Manufactoring Co v Milestone Trading [2004] 377; MCP Pension Trustees Ltd v AON Pension Trustees Ltd [2010] 1331

Ealing, London Borough of v KS [2008] EWHC 636 Fam…………………………………………... DL v A Local Authority [2012] 1713 Eardley-Wilmot, re

(1861) 29 Beav 644……………………………………………………... Kain v Hutton [2007] 1751 NZCA; Kain v Hutton [2008] 1381 NZSC Earl Grey

v Attorney-General [1900] AC 124…………………………………… Buzzoni v HMRCC [2013] 47 Earl of

Balfour petitioner [2002] SLT 1385…………………………………... Brander v HMRCC [2009] 1129 Berkeley, re [1968] Ch 744…………………………………………….. Retirement Care Group Ltd v HMRCC [2008] 913 Chesterfield’s Trusts (1883) 24 Ch D 643……………………………. Pagliaro v Thomas [2008] 1417 Chesterfield’s Settlement Trusts, re [1979] 1 Ch 37…………………. HMRCC v Trustees of Peter Clay Discretionary Trust [2008] 843 HC Radnor’s Will Trusts, re (1890) 45 Ch D 402………………………… Chessels v British Telecommunications Plc [2002] 719 Strafford, dec’d, in re, Royal Bank of Scotland Ltd v Byng

[1980] 1 Ch 28…………………………………………………. NBPF Pension Trustees Ltd v Warnock-Smith; Bus Employees Pension Trustees Ltd v Wheeler [2009] 447

Egmont v Smith (1877) 6 Ch D 469…………………………………… Scott v Southern Pacific Mortgages Ltd [2015] 1067 Lauderdale v Scrymgeour Wedderburn [1910] SC (HL) 35………… Re the Baronetcy of Pringle of Stichill [2016] 1117 Earle

v Belligham (1857) 24 Beav 448………………………………………. Davies v Sharples [2006] 839 Earnshaw v Hartley [2000] Ch 155……………………………………………….. Re Loftus, Green v Gaul [2005] 1327 ChD East

v Pantiles (Plant Hire) Ltd [1982] EGLR 111………………………... Re The Shinorvic Trust [2013] 337 East End Dwellings Co Ltd

130


v Finsbury Borough Council [1952] AC 109………………………… Hicks v Davies (HMIT) [2005] 329 Easterbrook v Young (1977) 136 CLR 308…………………………………………. Barns v Barns [2011] 1093 Eastern Capital Futures Ltd (in liquidation), re [1989] BCLC 371………………………………………………………. Re Russell-Cooke Trust Co [2003] 81; Commerzbank AG v IMB Morgan

Plc [2005] 1485 Eastgate Group Ltd

v Lindsey Morden Group Inc [2002] 1 WLR 642……………………. Charter Plc v City Index Ltd [2006] 1705; Shalson v Russo [2003] 1165 Eastham

v Leigh London & Provincial Properties Ltd (1971) 46 TC 687……. Jerome v Kelly [2004] 681 HL Eastwood, in re [1980] 1 WLR 396……………………………………………………… Jemma Trust Co Ltd v Liptrott [2003] 1427 Easyair Ltd

v Opal Telecom [2009] EWHC 339 (Ch)……………………………… Dellal v Dellal [2015] 1137; Guthrie v Morel [2016] 273; Gorbunova v Estate of Boris Berezovsky [2016] 1591

Eaton, re Shaw v Midland Bank Executor & Trustee Co Ltd

[1964] 1 WLR 1269……………………………………………. STG Valmet Trustees v Brennan [2002] 273; Professional Trustee v Infant Prospective Beneficiary [2007] 1631

EB v France (2008) 47 EHRR 21………………………………………….. Charity Commission v Catholic Care(Diocese of Leeds) [2012]1303

Ebrahimi v Westbourne Galleries Ltd [1973] AC 360………………………….. Accurate Financial Consultants Pty Ltd v Koko Black Pty Ltd [2009] 1685

Eckelkamp [2008] ECR I-0000……………………………………………………… Persche v Finanzamt Lüdenscheid [2009] 483

Eckle v Germany (1983) 5 EHRR 1………………………………………….. Burden v UK [2008] 1129 Grand Chamber

ED, re [2015] EWCOP 26……………………………………………………… Public Guardian v SR & NC [2015] 1057 ED & F Mann Liquid Products

v Patel [2003] EWCA Civ 472…………………………………………. Dellal v Dellal [2015] 1137; Guthrie v Morel [2016] 273; Gorbunova v

131


Estate of Boris Berezovsky [2016] 1591; High Commissioner for Pakistan v Nizam of Hyderabad [2016] 1763

Eden v Ridsdale Railway Lamp and Lighting Co Ltd

(1889) 23 QBD 368……………………………………………. FHR European Ventures v Cedar Capital Partners [2014] 1135 Edgar

v Edgar [1980] 1 WLR 1410………………………………………….. Haines v Hill [2008] 447 Edgcome, re

[1902] 2 KB 403……………………………………………………….. Re Woodland-Ferrari [2002] 1539; Soulsbury v Soulsbury [2007] 1841 Edge

v Pensions Ombudsman [2000] Ch 602……………………………….. Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2002] 337; Re Barr’s Settlement Trusts [2003] 151; Re Papadimitriou [2004] 1141; Sieff v Fox [2005] 891; NBPF Pension Trustees Ltd v Warnock-Smith; Bus Employees Pension Trustees Ltd v Wheeler [2009] 447; Oakley v Osiris Trustees Ltd [2009] 461 PC; Pitt v Holt [2010] 269; Pitt v Holt; Futter v Futter [2011] 623 CA; Cardigan v Moore [2012] 931; University of London v Prag [2015] 705; Futter v HMRCC; Pitt v HMRCC [2013] 977

Edgington v Fitzmaurice (1885) 29 Ch D 459……………………………………. IRC v Hashmi [2002] 1027 CA

Edinburgh Corporation v Lord Advocate (1879) 4 App Cas 823 ……………………………… Foskett v McKeown [2000] 667

Editions Plon v France [2004] ECHR 200……………………………………………. Bluck v Information Commissioner [2008] 1

Edward & Co v Picard [1909] 2 KB 903……………………………………………… Tasaruff Mevduati Sigorta Fonu v Merrill Lynch [2011] 1249

Edward Curran & Co v Kays [1928] 1 KB 469……………………………………………….. Ulrich v Treasury Solicitor [2005] 385 Edwards

v Bairstow [1956] AC 14………………………………………………. George v IRC [2004] 75 CA; Gaines-Cooper v HMRCC [2008] 209 HC; HMRCC v Brander [2010] 1545; Tuczka v HMRCC [2011] 1099; McCall v HMRCC [2011] 1823; HMRC v Pawson [2013] 469

v Bradley [1956] OR 224 (Ont CA); [1957] SCR 599 (Can SC)………. Pecore v Pecore [2007] 1591

132


v Edwards (1837) 1 Jur 654……………………………………………. Dutton v Dutton [2001] 563 v Edwards [2007] WTLR 1387………………………………………… Cowderoy v Cranfield [2011] 1699; Hubbard v Scott [2012] 29; Schrader v

Schrader [2013] 701; Wharton v Bancroft [2012] 693; Hart v Burbridge [2013] 1191; Schomberg v Taylor [2013] 1413; Edkins v Hopkins [2017] 39

v Flightline Ltd [2003] 1 BCLC 427…………………………………... Hughmans Solicitors v Central Stream Services Ltd [2012] 1559; Hughmans Solicitors v Central Stream Services Ltd [2013] 239 CA

v Glyn (1859) 2 E&E…………………………………………………… Twinsectra Ltd v Yardley [2002] 423 HL v West (1876) 7 Ch D 858……………………………………………… Pennington v Waine (No 2) [2003] 1011

Egerton Trust Retirement Benefit Scheme re (unreported)………………………………………………………….. National Westminster Bank plc v Lucas [2015] 635

Egli v Egli (2004) BCSC 529……………………………………………….. Easingwood v Cockcroft [2016] 1675

E I Dupont de Nemours v S T Duport [2003] EWCA Civ 1368………………………………… King v Chiltern Dog Rescue [2015] 1225 CA

EIC Services v Phipps [2003] EWHC 1507 (Ch)…………………………………….. Cottrell v King [2005] 63; Executors of Dugan-Chapman v HMRCC

[2008] 1359; Sharma v Sharma [2014] 111 Eilon

v Eilon [1965] (1) SA 703………………………………………………. Peters v Pinder [2011] 1379 Eiro

v Equinox Trustees Ltd [2006] JRC 119……………………………… Re the A Trust [2013] 1117 EL, re [2015] EWCOP 30……………………………………………………… Public Guardian v SR & NC [2015] 1057 El-Ajou

v Dollar Land Holdings [1993] 3 All ER 717………………………… Twinsectra v Yardley [2000] 527 CA; The Public Trustee v Williams [2002] 45; Shalson v Russo [2003] 1165; Niru Battery Manufactoring Co v Milestone Trading [2004] 377; Crown Dilmun v Sutton [2004] 497; Commerzbank AG v IMB Morgan Plc [2005] 1485; Charter Plc v City Index Ltd [2006] 1705; Ultraframe (UK) Ltd v Fielding [2007] 835; City Index Ltd v Gawler [2008] 1773; Relfo Ltd v Varsani [2009] 1019; Cadogan Petroleum plc v Tolley [2015] 1505

133


[1994] 2 All ER 685………………………… Sinclair Investments v Versailles Trade Finance [2011] 839; Sinclair Investments v Versailles Trade Finance [2011] 1043

v Dollar Land Holdings (No 2) [1995] 2 All ER 213…………………. Commerzbank AG v IMB Morgan Plc [2005] 1485; Bagus Investments Ltd v Kastening [2012] 1675; M v M [2013] 1725

El Amria, the (1981) 2 Lloyds LR 119 ………………………………………………… Campbell v Griffin [2001] 981; EMM Capricorn Trustees v Compass

Trustees [2001] 997 ELISA

[2007] ECR I-8251……………………………………………………… Persche v Finanzamt Lüdenscheid [2009] 483 Ellenborough, re Towry Law v Burne [1903] 1 Ch 697…………………………………. Gregg v Pigott [2012] 953 Elley

v Elley (1979) 3 MPC 45-48…………………………………………… Harrison v Harrison (2) [2009] 1333 Elliot’s Trusts, re (1873) LR 15 Eq 194…………………………………………………… Re Barclays Private Bank [2015] 1315 Elliott

v Joicey [1935] AC 209 ………………………………………………... Blech v Blech [2002] 483; Oakley v Osiris Trustees Ltd [2009] 461 PC v Lloyds TSB Bank (unreported Leed CC 24/04/12)…………………. Dawson-Damer v Taylor Wessing LLP [2016] 253

Ellis v Ellis (1909) 26 TLR 166……………………………………………… Sieff v Fox [2005] 891; Re Mr and Mrs P, Capital Asset Protection Plan

Trust, JP v Atlas Trading Company (Jersey) Ltd [2009] 873; Pitt v Holt; Futter v Futter [2011] 623 CA; Futter v HMRCC; Pitt v HMRCC [2013] 977

v Emmanuel (1876) LR 1 Ex D 157…………………………………… Squires v AIG Europe (UK) Ltd [2006] 705 v Goulton [1893] 1 QB 350……………………………………………. Bellis v Challinor [2016] 43 v Property Leeds (UK) Ltd [2002] EWCA Civ 32…………………… Freeman v Ansbacher Trustees (Jersey) Ltd [2010] 569

Ellison v Ellison (1802) 6 Ves 656……………………………………………... Jennings v Rice [2002] 367 CA

Elme v Da Costa (1 Phill) 173)………………………………………………. Randall v Randall [2015] 99

Elveridge v Coulson [2003] EWHC 2089 (Ch)…………………………………… Re Horley Town FC, Hunt v McLaren [2006] 1817

134


EM Bowden’s Patents Syndicate Ltd v Herbert Smith & Co [1904] 2 Ch 86 ………………………………. Roberts v Gill [2010] 1223 SC

Emerald Supplies Ltd v British Airways plc [2009] EWHC 339 (Ch)……………………….. Dellal v Dellal [2015] 1137

Emery’s Investment Trusts, in re (1959) Ch 410…………………………………………………………... Collier v Collier [2003] 617; Griffiths v Cork [2009] 955; O’Kelly v Davies

[2016] 333 EMI Group Electronics Ltd

v Caldicott [2000] 1 WLR 540………………………………………… MacDonald v Dextra Accessories Ltd [2003] 675 Ch EMM Capricorn Trustees Ltd v Compass trustees Ltd [2001] WTLR 997…………………………… Crociani v Crociani [2015] 975 Employee

v HMRCC [2008] UKSpC 00673……………………………………… Taube Trustees v HMRCC [2011] 1 Emuss

v Smith (1848) 2 de G&Sm; 64 ER 323……………………………….. Pennington v Waine (No 2) [2003] 1011 and sub nom Galton v Emuss (1844) 1 Coll 243; 63 ER 403

Endacott, re; [1960] Ch 232…………………………………………………………... Re Horley Town FC, Hunt v McLaren [2006] 1817

Energy Venture Partners Ltd v Malabu Oil and Gas Ltd [2014] EWCA Civ 1295…………………. JSC Mezhduarodniy Promyshlenniy Bank v Pugachev [2015] 991

Engelage v Engelage [1995] BCJ No 43, BC SC………………………………… Frame v Rai [2015] 1539

England’s Settlement Trusts, in re Dobb v England [1918] 1 Ch 24………………………………………. Singh v Bhasin [2000] 275

Englewood Properties Ltd v Patel [2005] 1 WLR 1961……………………………………………. Scott v Southern Pacific Mortgages Ltd [2015] 1067

English v Dedham Vale Properties Ltd [1978] 1 WLR 93……………………. Murad v al-Saraj [2005] 1573 v Emery Reinbold & Strick Ltd [2002] 1 WLR 2409………………... Fielden v Cunliffe [2006] 29

English & American Insurance Co Ltd [1994] 1 BCLC 649…………………………………………………….. Re Japan Leasing (Europe) plc [2000] 301

Ensign Tankers (Leasing) Ltd

135


v Stokes (HMIT) [1992] 1 AC 655……………………………………. McLaughlin v HMRCC [2012] 855 Equitable Life Assurance Society

v Hyman [2000] UKHL 39…………………………………………….. Pitt v Holt [2010] 269; Futter v HMRCC; Pitt v HMRCC [2013] 977 Equitas Ltd

v Horace Holman & Co Ltd [2007] EWHC 903 (Comm)…………….. Khouj v Acropolis Capital Partners Ltd [2016] 83 Equuscorp Pty Ltd

v Glengallan Investments Pty Ltd (2004) 218 CLR 471…………….. Raftland Pty Ltd v Federal Commissioner of Taxation [2006] 657 ER Ives Investment Ltd

v High [1967] 2 QB 379……………………………………………….. Fielden v Christie-Miller [2015] 1165 Erceg

v Erceg [2014] NZHC 155…………………………………………….. Erceg v Erceg [2016] 1575 Erington v

Erington [1952] 1 KB 290…………………………………………….. Soulsbury v Soulsbury [2007] 1841 Erlanger

v New Sombrero Phosphate Co (1878) LR 2 App Cas 1218…………. Ratiu v Conway [2006] 101; Green v Gaul [2006] 1391 CA Ernest

v Nicholls (1857) 6 HL 410…………………………………………….. Cottrell v King [2005] 63 Eron Mortgage Corp

v Trustees of Eron Mortgage Corp (1990) 70 BCSC 1583………….. Giles v Westminster Savings Credit Union [2006] 1745 Eronat

v Tabbah [2002] EWCA Civ 950……………………………………… di Placito v Slater [2003] 805; Placito v Slater [2004] 407 Errington, re

(1821) Jac 404………………………………………………………….. Re M [2013] 681 Escritt

v Escritt [1982] 3 FLR 280……………………………………………. Chittock v Stevens [2000] 643 Espinosa

v Bourke [1999] 1 FLR 747…………………………………………… Robinson v Bird [2003] 529; 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; Baynes v Hedger [2008] 1719; H v M [2010] 193; Ilott v Mitson [2011] 779 CA; Illott v Mitson [2014] 575; Wright v Waters [2015] 353; Illott v Mitson [2015] 1399 CA

Esteban de Comas

136


v Prost and Kohler (1865) 3 Moo PC NS 158………………………… Angove’s Pty Ltd v Bailey [2016] 1309 Esteem Settlement, re the;

[2000] JLR 53…………………………………………………………… Alhamrani v Alhamrani [2008] 753 JRC; Charity Commission v Framjee [2014] 1489

[2000] JLR n-67………………………………………………………… Alhamrani v Russa Management Ltd [2007]1317 [2000] JLR 165 …………………………………………………………. Freeman v Ansbacher Trustees (Jersey) Ltd [2010] 569

Esteem Settlement, re Group Torras SA v Al-Sabah [2004] WTLR 1; [2003] JRC 092……. MacKinnon v Regent Trust Company Ltd [2005] 1367; Charman v

Charman [2006] 1; CI Law Trustees Ltd v Minwalla [2006] 807; Charman v Charman [2006] 1349 (HC); Charman v Charman [2007] 1151 CA; Alhamrani v Russa Management Ltd [2007]1317; Official Assignee in Bankruptcy v Wilson [2008] 1235; A v A [2009] 1; Re Kaplan [2010] 1171; Whaley v Whaley [2011] 1267

[2002] WTLR 337….. Bagus Investments Ltd v Kastening [2012] 1675 Esteem Settlement and the No 52 Trust, re

(unreported JRC 15 Jan 2001)………………………………………….. Landau v Anburn Trustees Ltd [2008] 487 Estlin, re (1903) 72 LJ Ch 687…………………………………………………….. Helena Partnership v HMRC [2012] 1519 Ettrick

v R F Kershaw Ltd (No 1) [1993] AC 713……………………………. Rathbone Brothers Plc v Novae Corporate Underwriting [2015] 301 Eurig Estate, re (1998) 165 DLR (4th) 1…………………………………………………. Re Bloom, Bernstein v The Queen [2004] 613 Euro Hotel (Belgravia) Ltd, re [1975] 51 TC 293………………………………………………………. Pope v HMRCC [2013] 287 Euro-Diam Ltd

v Bathurst [1990] 1 QB 1……………………………………………… Watts v Watts [2014] 1781 Eurotrust

v Barlow Clowes [1996-98] MLR 394………………………………… Re the Angora Trust Rosewood v Schmidt [2001] 1081 IoMHC Evans

re [1947] Ch 695……………………………………………………….. Allen v HMRC [2005] 937 re [1986] 1 WLR 101………………………………………………….. STG Valmet Trustees v Brennan [2002] 273; Professional Trustee v Infant

137


Prospective Beneficiary [2007] 1631; Serious Organised Crime Agency v Szepietowski [2009] 1239; Shovelar v Lane [2011] 1411

re [1999] 2 All ER 777………………………………………………… Re Barclays Private Bank [2015] 1315 v Bartlam [1937] AC 473……………………………………………... Singh v Bhasin [2000] 275 v Evans [1985] 2 All ER 289………………………………………….. Kain v Hutton (Beddoe) [2009] 301; Re Macedonian Orthodox

Community Church St Petka Inc’s application (No 3) [2007]1429 v Hayward [1995] 2 FLR 511………………………………………… Jiggins v Brisley [2003] 1141; Oxley v Hiscock [2004] 709 v Taylor(1834) 2 Dowl PC 349……………………………………….. Bentine v Bentine [2014] 197 v Westcombe [1999] 2 All ER 777……………………………………. Re Loftus, Green v Gaul [2005] 1327 Ch; West v West [2006] 157; Davies

v Sharples [2006] 839 Evanturel

v Evanturel (1874) LR6 PC 1………………………………………… Re Nathan, Nathan v Leonard [2002] 1061; AN v Barclays Private Bank & Trust (Cayman) Ltd [2007] 565

Eves v Eves [1975] 1 WLR 1338……………………………………………. Gillett v Holt [2000] 195 CA; Rowe v Prance [2000] 249; Hyett v Stanley

[2003]1269; Oxley v Hiscock [2004] 709; Stack v Dowden [2007] 1053 HL; Curran v Collins [2016] 235

Evins v Shield Insurance Co Ltd [1980] (2) SA 814 SA (A)……………………….. Jowell v Bramwell-Jones [2002] 31 EVN and Wienstrom

[2003] ECR I-14527……………………………………………………. Ordre des barreaux francophones et germanophone v Conseil des ministres [2008] 1059

EVTR Ltd, re; Gilbert v Barber [1987] BCLC 646…………………………………… Twinsectra v Yardley [2000] 527 CA; Twinsectra Ltd v Yardley [2002]

423 HL; Templeton Insurance Ltd v Penningtons Solicitors LLP [2007] 1103

Ewing v Orr-Ewing (1883) 9 App Cas 34……………………………………. Re Al-Bassam, Al-Bassam v Al-Bassam [2003] 1

Excelsior Commercial & Industrial Holdings Ltd v Salisbury Hammer Johnson & Aspeden [2002] EWCA Civ 879….. Franks v Sinclair (Costs) [2007] 785

Exchange Securities and Commodities Ltd (No 2), re [1985] BCLC 392………………………………………………………. Chessels v British Telecommunications Plc [2002] 719

138


Exhall Coal Company (UK) Ltd, re, ex parte Bleckley (1866) 35 Beav 449…………………………………………………….. X v A [2000] 11; Alhamrani v Alhamrani [2008] 941 JCA

Expert Clothing Services & Sales Ltd v Hillgate House [1987] 1 EGLR 65…………………………………... Independent Trustee Services v GP Noble Trustees [2012] 1171

Extrasure Travel Insurance Ltd v Scattergood [2003] 1 BCLC 598……………………………………. Ultraframe (UK) Ltd v Fielding [2007] 835

Eyre v Monro (1857) 3 K & J 305…………………………………………… Barns v Barns [2011] 1093 Eyre Williams, re [1923] 2 Ch 533………………………………………………………… Central Bank of Nigeria v Williams [2012] 745; Williams v Central Bank

of Nigeria [2014] 873 SC Eyretel Unapproved Pension Scheme Trustees

v HMRC [2009] STC (SCD) 17 ……………………………………….. McLaughlin v HMRCC [2012] 855 Ezsias

v Welsh Ministers [2007] All ER (D) 65……………………………… Dawson-Damer v Taylor Wessing LLP [2016] 253

F F

re, [2004] WTLR] 657…………………………………………………. Re AB (Revocation of EPA) [2014] 1303; Re RM [2016] 1257 re, [2009] WTLR 1309………………………………………………… Re KJP [2016] 687 re (Guernsey Court of Appeal 21st June 2013)………………………… Re Trusts (Guernsey) Law 2007; AAA Children’s Trust [2015] 683 re (Adult: Court’s Jurisdiction) [2001] Fam 38……………………... XCC v AA [2012] 1645 in re, (A Minor) (Child Abduction) [1992] 1 FLR 548………………. Tuczka v HMRCC [2011] 1099 in re, (Mental Patient Sterilisation) [1990] 2 AC 1………………….. Masterman-Lister v Jewell [2002] 563; Tait v Wedgwood [2003] 121;

Masterman-Lister v Brutton [2003] 259 CA; In the matter of X [2009] 353; Re P [2009] 651; Re E [2011] 203; Re JDS, Smythe v JDS [2012] 475; DL v A Local Authority [2012] 1713; Re PO, JO v GO [2014] 337; Re SH [2016] 719

re, (Interim Declarions) [2009] COPLR Con Vol 390……………….. Re KJP [2016] 687

139


v F (Duxbury calculation of rate of return) [1996] 1 FLR 833……... Robinson v Fernsby [2004] 257; AR v AR [2012] 373 v H (2001) JLR 492……………………………………………………. Compass Trustees Ltd v McBarnett [2003] 461 v IRC [2000] STC (SCD) 1; [2000] WTLR 505……………………… Surveyor v IRC [2003] 111 F & C Alternative Investments Ltd

v Barthelemy (No 2) [2012] Ch 613…………………………………… Khouj v Acropolis Capital Partners Ltd [2016] 83 F Long

v Farrer & Co [2004] EWHC 1774 (ChD)…………………………… Smith v Herbert [2016] 897 Facia Foowear

v Hinchliffe [1998] 1 BCLC 598………………………………………. Ultraframe (UK) Ltd v Fielding [2007] 835 Fada (Australia) Ltd, in re

[1927] SA States Reports 590…………………………………………... Kingate Global Fund Ltd v Knightsbridge (USD) Fund [2010] 1201 Fage UK Ltd

v Chobani UK Ltd [2014] EWCA Civ 5……………………………… Simon v Byford [2014] 1097 Fairbairn, re [1967] VR 633………………………………………………………….. Rouse v IOOF Trustees Ltd [2000] 111; Crowe v Stevedoring Employees

Retirement Fund Pty Ltd [2005] 1271 Fairline Shipping Corp

v Adamson [1975] QB 180…………………………………………….. Sinclair Investment Holdings SA v Versailles Trade Finance Ltd [2006] 1655

Fairstar Heavy Transport NV v Adkins [2013] EWCA Civ 886………………………………………. Khouj v Acropolis Capital Partners Ltd [2016] 83

Falconer v Falconer [1970] 1 WLR 1333 ……………………………………….. Ali v Khan [2009] 187

Falkiner v Commissioner of Stamp Duties [1973] AC 565…………………… Gregg v Pigott [2012] 953

Falkland v Bertie (1696) 23 ER 814…………………………………………….. AN v Barclays Private Bank & Trust (Cayman) Ltd [2007] 565

Faraggi v R (2009) FCA 398……………………………………………………. Antle v R [2010] 373

Farepack Food and Gifts, re [2007] WTLR 1407…………………………………………………….. Angove’s Pty Ltd v Bailey [2016] 1309 Farley

140


v Turner (1857) 26 LJ Ch 710…………………………………………. Habana Ltd v Kaupthing Singer & Friedlander [2011] 275; Du Preez v Kaupthing Singer & Friedland (IoM) [2011] 561

Farmer v Sloan [2005] WTLR 521…………………………………………….. Chisholm v Chisholm [2011] 187 (Valuation Officer) v Buxted Poultry Ltd [1993] 1 All ER 117 …….. Williams v HMRC [2005] 1421

Farmer’s Executors v IRC [1999] STC 514…………………………………………………. Executors of Stedman v IRC [2002] 1357; George v IRC [2004] 75 CA;

Marquess of Hertford v IRC [2005] 85; Clark v HMRC [2005] 1465; Executors of Piercy (dec’d) v HMRCC [2008] 1075; McCall v HMRCC [2008] 865; HMRCC v Brander [2010] 1545

Farnell’s Settled Estates, re (1886) 33 Ch D 599…………………………………………………….. Re Epona Trustees Ltd [2009] 87; Re The Shinorvic Trust [2013] 337

Farnya v Chorney [1951] Carswell BC 133…………………………………… Critchley v Critchley [2008] 1563; Frame v Rai [2015] 1539

Farrell v Alexander [1977] AC 59…………………………………………….. Central Bank of Nigeria v Williams [2012] 745

Farrow, re [1987] 1 FLR 205………………………………………………………. Re Parnall, Parnall v Hurst [2003] 997 Fattal

v Walbrook Trustees (Jersey) Ltd [2010] EWHC 2767 ……………... Davidson v Seelig [2016] 629 Faulkner v IRC [2001] WTLR 1295……………………………………………... Judge v HMRC [2005] 1311 Faversham Corporation

v Ryder (1854) 5 D G M&G 350………………………….…………… Re The Fine Lady Upon A White Horse Appeal [2006] 59 Fawcett

v Whitehouse (1829) 1 Russ & M 132………………………………… FHR European Ventures v Mankarious [2013] 631; FHR European Ventures v Cedar Capital Partners [2014] 1135; Libertarian Investments Ltd v Hall [2015] 241

Fawcett’s Estate, re [1941] P 85; 2 All ER 341……………………………………………… Abdullahi v Mudashiru [2004] 913; Cheung v Yim [2010] 975

Fawley v Neill [2000] CRP 20………………………………………………….. Green v Gaul [2006] 1391 CA

141


Fay v Chief Constable of Bedforshire [2003] EWCA Civ 1770…………... Re K [2007] 1007

Featherstonehaugh v Fenwick (1810) 17 Ves 298………………………………………….. Butler v Butler [2016] 1519

Federal Commissioner of Taxation v Everett [1980] HCA 6……………………………………………….. Trinkler v Beale [2009] 1091 v Harmer (1990) 24 FCR 237………………………………………… Raftland Pty Ltd v Federal Commissioner of Taxation [2006] 657 v Linter Textiles Australia Ltd [2005] HCA 20……………………... Re OPC Managed Rehab Ltd, Levin v Ikiua [2010] 469 v Myer Emporium (1987) 163 CLR 199…………………………….... Wendt v Orr [2005] 223 v Prestige Motors Pty Ltd (1998) 82 FCR 195……………………….. Raftland Pty Ltd v Federal Commissioner of Taxation [2006] 657

Fell, re [1940] NZLR 552………………………………………………………. Alexander v Alexander [2012] 187

Fennell v Halliwells LLP [2013] EWHC 2837 (Ch)…………………………… Aeroflot-Russian Airlines v Berezovsky [2016] 1303

Fenton re, ex parte Fenton Textile Association Ltd (No 1) [1931] 1 Ch 85…. Squires v AIG Europe (UK) Ltd [2006] 705 re, ex parte Fenton Textile Association Ltd (No 2) [1932] 1 Ch 85…. Squires v AIG Europe (UK) Ltd [2006] 705

v Whittier (1977) 26 NSR (2d) 662…………………………………….. Re Clements Estate [2007] 1717 Fenton Estate, re (2014) BCSC 39………………………………………………………… Sidney & North v British Columbia [2017] 135 Fenwick re, Application of JR Fenwick & Re Charles [2009] NSWSC 530….. Re M, ITW v Z [2009] 1791; Re G (TJ) [2011] 231

v Schmalz (1868) LR 3 CP 313………………………………………… Re A Trust Company Ltd [2008] 377 Fernie

v Fernie (1893) 1 SLT 108……………………………………………... Shenken v Phoenix Life Ltd [2015] 1833 Ferrari

v Beccaris [1979] 2 NSWLR 181……………………………………… Butler v Butler [2016] 1519 Ferrazzini

v Italy [2001] STC 1314……………………………………………….. Prosser v IRC [2003] 907; Taylor v IRC [2003] 911; Wood v HMRC [2016] 1463

Ferrishurst v Wallcote Ltd [1999] Ch 335…………………………………………. Lloyd v Dugdale [2002] 863

142


Ferrotex v Banque Francais de l’Orient [2001] EWCA Civ 1387…………….. Placito v Slater [2004] 407

Fessi v Whitmore [1999] 1 FLR 767………………………………………… Leeburn v Derndorfer [2004] 867; Hartshorne v Gardner [2008]

837 Festersen

[2007] ECR I-1129……………………………………………………… Jager v Finanzamt Kusel-Landsthuhl [2008] 1047 Fetherstonhaugh

v IRC [1984] STC 261………………………………………………….. Arkwright v IRC [2004] 181 SpC; Brander v HMRCC [2009] 1129; HMRCC v Brander [2010] 1545

FH, re M v Public Guardian [2010] 51……………………………………….. Re J [2009] 435

FH Group Claimants v HMRC [2012] UKSC 19……………………………………………… Richards v Worcestershire CC [2017] 117

FHR European Ventures LLP v Mankarious [2011] EWHC 622 Ch………………………………….. FHR European Ventures v Mankarious [2013] 631 CA

[2013] WTLR 631…………………………………….. Sharma v Sharma [2014] 111; Lloyds Trust Co (CI) Ltd v Fragoso [2017] 103

v Cedar Capital Partners LLC [2014] WTLR 1135…………………. AIB Group v Mark Redler & Co [2015] 187; Angove’s Pty Ltd v Bailey [2016] 1309

Fidex v HMRC [2014] UKUT 454…………………………………………… Edwards-Moss v HMRC [2016] 995

Fidium Finanz AG v Bundesanstalt fur Finanzdiensteistungsaufsicht

[2006] ECR I-19521…………………………………………… Jager v Finanzamt Kusel-Landsthuhl [2008] 1047 Field,

re [1971] 1 WLR 555…………………………………………………… Roberts v Gill [2008] 1429; Roberts v Gill [2010] 1223 SC; Bayley v DG Associates [2014] 1315; Haastrup v Okorie [2016] 803

patient, in re (unrep Guernsey 2001)………………………………….. In the matter of X [2009] 353 Fielden

v Cunliffe [2006] 29……………………………………………………. Re Baker Deceased, Baker v Baker [2008] 565; Re Waite, Baron v

143


Woodhead [2008] 1675; Ilott v Mitson [2011] 779 CA; Iqbal v Ahmed [2011] 1351; Illott v Mitson [2014] 575

v Christie-Miller [2015] WTLR 1165…………………………………. Preedy v Dunne [2015] 1795 Fielding

v Rigby [1993] 1 WLR 1355…………………………………………… Re K [2007] 1007; Haji-Ioannou v Frangos [2009] 1747 Figg

v Clarke [1997] STC 247………………………………………………. Unmarried settlor v IRC [2003] 915 Figgis, re

Roberts v McLaren [1969] 1 Ch 123; [1968] 1 All ER 999…………... Aroso v Coutts & Co [2001] 797; Sillars & Deeprose v IRC [2004] 591; Griffiths v Floyd [2004] 667; Smith v HMRCC [2009] 691; Drakeford v Cotton [2012] 1135; Bingham v HMRCC [2013] 787

Fillingham v Bromley (1823) Turn & R 530………………………………………. AN v Barclays Private Bank & Trust (Cayman) Ltd [2007] 565

Filmlab Systems International v Pennington [1992] WLR 429……………………………………….. Sherman v Perkins [2002] 603

Finalarte Sociedade de Construcao Civil Lda, re ECJ Case C-49/98………………………………………………………. Re a Financial Institution [2006] 277 Financial Institution, re a

[2006] WTLR 227………………………………………………………. Re Financial Institution No 1 [2007] 777 Financial Services Authority

v Rourke [2002] CP Rep 14……………………………………………. Sutton v Sutton [2010] 115 v Sinaloa Gold plc [2013] UKSC 11…………………………………... JSC Mezhduarodniy Promyshlenniy Bank v Pugachev [2015] 991

Finch v Finch (1867) LR 1 P&D 154…………………………………………. Rowe v Clarke [2006] 347 v IRC (1985) Ch 1……………………………………………………… Marquess of Hertford v IRC [2005] 85; Trustees of the Nelson Dance

Family Settlement v HMRCC [2008] 891 Finers

v Miro [1991] 1 WLR 35……………………………………………….. Re Alliance & Leicester Int. Ltd [2004] 927; Re MF Global UK Ltd [2013] 1239

Finger’s Will Trusts, re [1972] 1 Ch 286…………………………………………………………. Re The Christian Brothers of Ireland in Canada [2004] 1079; Phillips v

RSPB [2012] 891

144


Finley v Glaxo Laboratories Ltd (1997) Costs LR 107 ………………………. Jemma Trust Co Ltd v D’Arcy Liptrott [2003] 236; Jemma Trust Co Ltd v

Liptrott [2003] 1427 Finnegan

v Cementation Co Ltd [1953] 1 QB 688………………………………. Roberts v Gill [2010] 1223 SC; Milburn-Snell v Evans [2011] 1213 Fiona Trust and holding Corporation

v Privalov [2010] 3199 (Comm)……………………………………….. Novoship (UK) v Nikitin [2014] 1521; Barnett v Creggy [2016] 17

Firman v Ellis [1978] QB 886…………………………………………………... Adams v Schofield [2004] 1049

First American Corporation v Zayed [1999] 1 WLR 1154…………………………………………… Charman v Charman [2006] 1 First National Commercial Bank

v Amberts [1995] 2 All ER 673 ……………………………………….. Macaulay & Farley v Premium Life Assurance [2000] 261 First Nationwide

v HMRCC [2010] UKFTT 24 (TC)……………………………………. Taube Trustees v HMRCC [2011] 1 Firstlink Energy Pte Ltd

v Creanovate Pte Ltd [2007] 1 SLR 1050……………………………. Relfo Ltd v Varsani [2009] 1019 Firth

v Geo Ackroyd Junior Ltd [2001] PIPR Q4…………………………. Drake v Foster Wheeler Ltd [2010] 1715 Fish, re Bennett v Bennett [1893] 2 Ch 413……………………………………. Glenister v Moody [2005] 1205 Fischer

v Diffley [2013] WTLR 757…………………………………………… Walker v Badmin [2015] 493; Kicks v Leigh [2015] 581; Elliott v Simmonds [2016] 1355

Fisher v Brooker [2009] 1 WLR 1764………………………………………… Sutton v Sutton [2010] 115; Cardigan v Moore [2012] 931; Futter v

HMRCC; Pitt v HMRCC [2013] 977; Evans v Lloyd [2013] 1137; Gorbunova v Estate of Boris Berezovsky [2016] 1591

v CHT Ltd (No 2) [1996] 2 QB 475…………………………………… Dubai Aluminium Co Ltd v Salaam [2003] 163 v Winch [1939] 1 KB 666……………………………………………… Creasey v Sole [2013] 931

Fitzgerald

145


v FJ Leonhardt Pty Ltd (1997) 189 CLR 215….…………………….. CPT Custodian Ltd v Commissioner of State Revenue [2006] 447 v Williams [1996] QB 657…………………………………………….. JSC Mezhduarodniy Promyshlenniy Bank v Pugachev [2015] 991

Fitzhugh Gates v Sherman [2003] WTLR 973………………………………………… Cobden-Ramsay [2005] 1303

Fitzpatrick re [1952] Ch 86 ………………………………………………………… Re Clough-Taylor, Coutts v Banks [2003] 15 v Sterling Housing Association [2001] AC 27……………………….. Holland v IRC [2003] 207; Saunders v Garrett [2005] 749; Swetenham v

Walkley [2014] 847; R (ZYN) v Walsall MBC [2014] 1649 Fitzwilliam

v IRC [1990] STC 65………………………………………………….. Rysaffe Trust Company (CI) Ltd v IRC [2002] 65 SpC; Rysaffe Trust Company (CI) Ltd v IRC [2002] 1077 ChD

Flannery v Halifax Estate Agencies Ltd [2000] 1 WLR 377…………………… Crossley v Crossley [2006] 225

Flavel’s Will Trusts, re [1969] 1 WLR 444……………………………………………………… Ulrich v Treasury Solicitor [2005] 385; Pengelly v Pengelly [2007] 1619

Fleet Disposal Service Ltd, re Spratt v AT&T AutomotiveService Ltd [1995] 1 BCLC 345……….. Re Japan Leasing (Europe) plc [2000] 301; Twinsectra v Yardley [2000]

527 CA Flegeltaub

v Telstra Super [1998] VSC 144……………………………………… Wendt v Orr [2005] 223 Fleming (t/a Bodycraft) v Revenue and Customers Commissioners [2008] UKHL 2…………. Barnsley v Noble [2016] 1501 Fleming’s Will Trusts, in re

[1974] WLR 1552………………………………………………………. Re Ross, Ross v Perrin-Hughes [2005] 191 Fletcher

v Collis [1905] 2 Ch 24 ………………………………………………... Allan v Rea Brothers Trustees Ltd [2002] 625 Flinn

v Flinn (1993) 3 VR 712……………………………………………….. Accurate Financial Consultants Pty Ltd v Koko Black Pty Ltd [2009] 1685 Florida Hotels Pty Ltd

v Mayo (1965) 113 CLR 588…………………………………………... Alexander v Perpetual Trustees WA Ltd [2002] 937 Flower’s Settled Trust, in re [1957] 1 WLR 401……………………………………………………... Bassett v Basset [2005] 51

146


Floyer v Southcote (1555) 73 ER 231………………………………………… Nolan v Nolan [2004] 1261

Flynn, re, Flynn v Flynn [1968] 1 WLR 103…………………………………. Surveyor v IRC [2003] 111; Re Shaffer, Morgan v Cilento [2004] 457;

Allen v HMRC [2005] 937; Gaines-Cooper v HMRCC [2007] 101 re [1982] 1 All ER 882…………………………………………………. Richards v Allan [2001] 1031; Fitzhugh Gates v Sherman [2003] 973;

Re Baker Deceased, Baker v Baker [2008] 565; Cobden-Ramsey v Sutton [2009] 1303; Perrins v Holland [2010] 1415 CA; Markou v Goodwin [2014] 605

Foakes v Jackson [1900] 1 Ch 807……………………………………………... Howell v Lees-Millais [2009] 1163

Foley v Hill (1848) 2 HL Cas 28……………………………………………… Bardissy v D’Souza [2003] 929

Foot and Purdon’s Estate, re [1910] 1 IR 365 ………………………………………………………… Kain v Hutton [2007] 1751 NZCA

Foote Estate re (2009) ABQB 654…………………………………………………… Re Foote Estate [2012] 1161

Forbes v Eden (1867) LR 1 Sc & Div 568 HL………………………………… Shergill v Kaira [2014] 1729 SC v Forbes (1854) Kay 341………………………………………………. Agulian v Cyganik [2006] 565 CA

Ford v GKR Construction Ltd [2000] 1 WLR 1397………………………... Thomas v Jeffery [2013] 141 v Keenan (1914) 30 NSW WN 214……………………………………. Perpetual Trustees WA Ltd v Darvell [2002] 1349

Forder v Great Western Railway [1905] 2 KB 532…………………………… Spread Trustee Co Ltd v Hutcheson [2012] 317

Foreman v Kingstone [2005] WTLR 823………………………………………… Wingate v Butterfield Trust (Bermuda) Ltd [2008] 357 BSC; Breakspear

v Ackland [2008] 777; An application for information about a trust [2015] 559; Erceg v Erceg [2016] 1575

Forest of Dean Coal Mining Co, re (1878) 10 Ch D 451…………………………………………………….. Ultraframe (UK) Ltd v Fielding [2007] 835

Forster

147


v Davies (1861) 4 De G F & J 133, 45 ER 1134………………………. Kain v Hutton [2007] 1751 NZCA v Hale (1798) 3 Ves 707……………………………………………….. Heer v Singha [2016] 1189 v Outred [1982] 1 WLR 86……………………………………………. Bacon v Howard Kennedy [2000] 169; Macaulay & Farley v Premium

Life Assurance [2000] 261; Jowell v Bramwell-Jones [2002] 31; Daniels v Thompson [2004] 511

v Turnbull (unreported The Times 22nd May 1990)…………………… Piggott v Aulton [2003] 445 Forsyth

v Forsyth [1891] P636…………………………………………………. Charalambous v Charalambous [2004] 1061 Fortex Group Ltd v Macintosh [1998] 3 NZLR 171……………………………………… Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2004] 1; Kain v

Hutton [2005] 977 NZHC Fortress Value Recovery Fund

v Blue Sky [2013] EWHC 14 (Comm)………………………………… Swift v Ahmed [2016] 1059 Fosinard Estate Ltd

v Dykes [1971] 1 WLR 232……………………………………………. McIlwraith v McIlwraith [2003] 413 Foskett

v McKeown [2001] 1 AC 102…………………………………………. Allan v Rea Brothers Trustees Ltd [2002] 625; Bracken Partners v Gutteridge [2003] 1241; Shalson v Russo [2003] 1165; Clark v Cutland [2004] 629; Ultraframe (UK) Ltd v Fielding [2007] 835; Pitt v Holt; Futter v Futter [2011] 623 CA; Sinclair Investments v Versailles Trade Finance [2011] 839; Sinclair Investments v Versailles Trade Finance [2011] 1043; Independent Trustee Services v GP Noble Trustees [2012] 1171; Brazil v Durant International [2015] 1323

Foss v Harbottle (1843) 2 Hare 461………………………………………… Walker v Stones [2000] 79 Ch; Shaker v Al-Bedrawi (extract) [2003]

105 CA; Bracken Partners v Gutteridge [2003] 1241; Re X (Trust) [2013] 731

Foster re, [1956] NZLR 44……………………………………………………. Marley v Rawlings [2012] 639 CA v Foster [1977] FLR 112………………………………………………. Hope v Knight [2011] 583 v Friedland 10th November 1992 CAT 1052………………………….. Libertarian Investments Ltd v Hall [2015] 241 v Mckinnon (1869) LR 4 CP 704……………………………………… Curtis v Pulbrook [2011] 1503

148


v Spencer [1996] 2 All ER 672………………………………………… Brudenell-Bruce v Moore [2015] 373 Fothergill v Monarch Airlines Ltd [1981] AC 251………………………………. Ben Nevis Holdings Ltd v HMRC [2014] 1 Fouche

v Superannuation Fund Board (1952) 88 CLR 609………………….. Youyang Pty Ltd v Minter Ellison [2003] 753 Fountain Forestry Ltd

v Edwards [1975] Ch 1 ………………………………………………… Birdseye v Roythorne & Co [2015] 961 Fountain Trust, re

CI Law Trustees Ltd v Minwalla [2005] JLR 359…………………… Re B Trust [2007] 1361; Charman v Charman [2007] 1151 CA; Mubarak v Mubarik [2009] 1543 JCA

Fourie v Le Roux [2007] UKHL 1…………………………………………….. JSC Mezhduarodniy Promyshlenniy Bank v Pugachev [2015] 991

Fowkes v Pascoe (1875) 10 Ch App 343 ……………………………………….. Vajpeyi v Yusaf [2004] 989; Sillett v Meek [2009] 1065

Fowler v Barron [2008] WTLR 819…………………………………………… Kernott v Jones [2010] 1583; Barnes v Phillips [2016] 1

Fox v Fox Estate (1996) 10 ETR (2d) 229…………………………………. Re Merry deceased, Meredith v Plaxton [2003] 425

Foxley v United Kingdom [2001] 31 EHRR 25 ……………………………… Bowman v Fels [2005] 481 CA

Frame v Smith [1987] 2 SCR 99………………………………………………. Giles v Westminster Savings Credit Union [2006] 1745

Framlingham Group plc v Anderson [1995] 1 BCLC 475………………………………………. Kao Lee & Yip v Koo [2003] 1283

France v J Coombe & Co [1927] 1 KB 457…………………………………… Ulrich v Treasury Solicitor [2005] 385 Francovich & Bonifaci v Republic of Italy [1991] ECR 1-5375……………………………….. Lane v Cullens Solicitors [2011] 1807 Frankland

v IRC [1977] STC 1450………………………………………………... Holland v IRC [2003] 207; West v Trennery [2003] 739 Franklins Pty Ltd

v Metcash Trading Ltd [2009] NSWCA 407………………………… Kevern v Ayres [2014] 441; Brooke v Purton [2014] 745

149


Franks v Sinclair [2007] WTLR 439…………………………………………... Franks v Sinclair (Costs) [2007] 785

Franses v Al Assad [2007] EWHC 2442 ……………………………………….. JSC Mezhduarodniy Promyshlenniy Bank v Pugachev [2015] 991

Frape, re [1894] 2 Ch 290………………………………………………………… Bentine v Bentine [2014] 197

Frary v Frary [1993] 2 FLR 696……………………………………………… Charman v Charman [2006] 1

Fraser v Canterbury Diocean Board of Finance [2001] Ch 669…………….. Fraser v Canterbury Diocesan Board of Finance [2003] 1125; Fraser v

Canterbury Diocesan Board of Finance (No 2) [2005] 1499 HL; Fraser v Canterbury Diocesan Board of Finance (No 2) [2007] 1735 Ch

v Canterbury Diocesan Board of Finance (No 2) [2003] EWHC 1075……………………………………………. Fraser v Canterbury Diocesan Board of Finance (No 2) [2005] 1499 HL

v Canterbury Diocesan Board of Finance (No 2) [2004] EWCA Civ 15………………………………………….. Fraser v Canterbury Diocesan Board of Finance (No 2) [2005] 1499 HL;

St Mary & St Michael Parish Advisory Co v Westminster Roman Catholic Diocese Trustee [2006] 881

v Murdoch (1881) 6 App Cas 855…………………………………….. Hughes v Bourne [2012] 1333 v Oystertec plc [2003] EWHC 2787 (Patent)………………………… Dellal v Dellal [2015] 1137 v R (1991) 91 DTC 5123………………………………………………. Antle v R [2010] 373

Fraser or Robinson v Murdoch (1881) 6 App Cas 855…………………………………….. White v Williams; Abrahams v Williams [2011] 899

Frawley v Neill [2000] CP Reports 20…………………………………………… Patel v Shah [2005] WTLR 361; Cardigan v Moore [2012] 931; Evans v

Lloyd [2013] 1137 Frear

v Frear [2009] WTLR 221……………………………………………... Scarfe v Matthews [2012] 1579 Frederick E Rose Ltd

v William H Pim & Co Ltd [1953] 2 QB 450………………………… AMP (UK) plc v Barker [2001] 1237 Freeburne, re

[1973] 1 OR 423………………………………………………………... Bott v Macaulay [2007] 235

150


Freeman re (1890) 7 Morr 38…………………………………………………….. Re Woodland-Ferrari [2002] 1539 re (unreported 10th July 1987 CH D)…………………………………… Re Owen, Hodgson v Clare [2002] 619 v Ansbacher Trustees Ltd [2010] WTLR 569………………………... Fyfe v Watts [2013] 1169 v Cox (1878) 8 ChD 148……………………………………………….. Killick v Pountney [2000] 41

Freeston’s Charity, re [1978] 1 WLR 741……………………………………………………… Sutton v England [2010] 335; Re Z Trust, MEP v Rothschild Trust

Cayman Ltd [2011] 735; Southgate v Sutton [2011] 1235; Hughes v Bourne [2012] 1333; Re English & American Insurance Co Ltd [2014] 57

Freiburg Trust, re [2004] 6 IPRLR 1078…………………………………………………… Re Bird Charitable Trust and Bird Purpose Trust, Basel; Trust Corp

(Channel Islands) Ltd [2008] 1505; Re Circle Trust, HSBC International v Wong [2007] 631; Gomez v Gomez-Manche Vives [2008] 621HC; Gomez v Gomez-Monche Vives [2008] 1623 CA; Re the A Trust [2013] 1117

Freidman v Asiatrust Ltd [2006] JRC 187……………………………………….. Re Winton Investment Trust, Seaton v Morgan [2008] 553; Re Howe

Family Number 1 Trust [2009] 419; Re Seaton Trustees [2010] 105 French,

re (1868) LR 3 Ch 317…………………………………………………. Bunting v W [2005] 955 in the estate of Edith Mary [1910] P 169…………………………….. Randall v Randall [2015] 99 v Barcham [2008] WTLR 1813 ………………………………………. Creasey v Sole [2013] 931 v Styring (1857) 2 CBNS 357…………………………………………. Ketteringham v Hardy [2011] 1367

French Caledonian Travel Service Pty Ltd (in liquidation) (2003) 204 ALR 353…………………………………………………… Commerzbank AG v IMB Morgan Plc [2005] 1485 Frere, re

[1951] Ch 458………………………………………………………….. Re Odstock Private Care Ltd [2008] 675 Freudiana Holdings Ltd, re (unreported The Times 4th December 1995)…………………………… Fitzhugh Gates v Sherman [2003] 973 Friends of the Calgary General Hospital Society

v Canada (2000) 258 AR 22…………………………………………… Peace Hills Trust Co v Canada Deposit Insurance Corp [2010] 83 Friends’ Provident Life Office

v Hillier, Parker, May & Powden [1997] QB 85…………………….. Niru Battery Manufactoring Co v Milestone Trading [2004] 377; Charter

151


Plc v City Index Ltd [2006] 1705; Re Farepak Food & Gifts Ltd, Dubey v HMRCC [2007] 1407; City Index Ltd v Gawler [2008] 1773

Frith v Cartland (1865) 2 H&M 417………………………………………… Sinclair Investments v Versailles Trade Finance [2011] 1043; Libertarian

Investments Ltd v Hall [2015] 241 v Frith [1906] AC 254…………………………………………………. Angove’s Pty Ltd v Bailey [2016] 1309 Frost National Bank

v Newton 554 SW 2d 149 (Tex 1977)…………………………………. Re Barton, Tod v Barton [2002] 471 Fry

in re [1946] Ch 312…………………………………………………….. Pennington v Waine [2002] 387 v Lane (1888) 40 Ch D 312……………………………………………. Evans v Lloyd [2013] 1137 v Salisbury House Estate Ltd [1930] 1 KB 304 ……………………... IRC v George [2003] 471; George v IRC [2004] 75 CA; HMRC v Pawson

[2013] 469; The Trustees of David Zetland Settlement [2013] 1065 v Shiel’s Trustees (1915) 6 TC 583…………………………………… McCall v HMRCC [2008] 865

Fryer re (1857) 3 K & J 317………………………………………………….. Dubai Aluminium Co Ltd v Salaam [2003] 163

in re [1946] Ch 312……………………………………………………. Pennington v Waine [2002] 387 CA v HMRCC [2010] 815………………………………………………..… Parry v HMRCC [2014] 1265

FS in the Goods of (1850) 14 Jur 402……………………………………... Marley v Rawlings [2012] 639 CA

v JS [2006] EWHC 2793 (Fam) ……………………………………….. Charman v Charman [2007] 1151 CA FSC

v AP Black (Jersey) Ltd [2002] JLR 443……………………………... Alhamrani v Alhamrani [2008] 753 JRC FSS Travel and Leisure Systems Ltd

v Johnson [1998] IRLR 382…………………………………………… Kao Lee & Yip v Koo [2003] 1283 Fuld, re, [1966] 2 WLR 717………………………………………………….. Clark v WWF [2011] 961

in the estate of, Hartley v Fuld (No 3) [1968] P 675…………………. Mrs F & S2 v CIR [2000] 505; Fuller v Strum [2002] 199 CA; Surveyor v IRC [2003] 111; Re Sherrington, Sherrington v Sherrington [2004] 895 Ch; Allen v HMRC [2005] 937; Re Nathanael, Cyganik v Agulian [2005] 1049 Ch; Agulian v Cyganik [2006] 565 CA; Gaines-Cooper v HMRCC [2007] 101; Gill v Woodhall [2011] 251; Barrett v Bem [2011] 1117;

152


Peters v Pinder [2011] 1379; Cowderoy v Cranfield (costs) [2011] 1741; Perdoni v Curati [2012] 506 Ch D; Schrader v Schrader [2013] 701; Re Sylvester [2014] 127

Fulham London Borough Council v Monk [1992] 1 AC 478………………………………………………. Alexander-David v London Borough of Hammersmith & Fulham [2009]

745 Fullard deceased, re Fullard v King [1982] Fam 42………………………………………… Re Parnall, Parnall v Hurst [2003] 997; Shovelar v Lane [2011] 1411 Fullarton

v Hamilton (1825) 1 W&S 410………………………………………… Re the Baronetcy of Pringle of Stichill [2016] 1117 Fuller

v Strum [2002] WTLR 199 CA………………………………………… Brown v Deacy [2002] 781; Re Good, Carapeto v Good [2002] 801; Carapeto v Good (permission to appeal) [2002] 1311; Clancy v Clancy [2003] 1097; Hoff v Atherton [2005] 99; Sherrington v Sherrington [2005] 587 CA; Re Rowinska, Wyniczenko v Plusinska-Surowka [2006] 487; Jones v Jones [2006] 1847; Franks v Sinclair [2007] 439; Re Morgan, Griffin v Wood [2008] 73; Blackman v Man [2008] 389; Re Baker Deceased, Baker v Baker [2008] 565; Scammell v Farmer [2008] 1261; Re Bates, Bates v Wheildon [2008] 1705; Re Edonya (deceased) WTLR (w) 2009-6; Re Key, Key v Key [2010] 623; Perrins v Holland [2010] 1415 CA; Gill v Woodhall [2011] 251; Re Singellos, Singellos v Singellos [2011] 327; Cowderoy v Cranfield [2011] 1699; Burgess v Hawes [2012] 423; Schrader v Schrader [2013] 701; Hawes v Burgess [2013] 453; Paynter v Hinch [2013] 529; Re Ashkettle [2013] 1331; Simon v Byford [2013] 1615; Re Stolkin [2013] 1793; Pearce v Beverley [2014] 85; Marley v Rawlings [2014] 299 SC; Ali Heyder v Syed [2014] 387; Markou v Goodwin [2014] 605; Fischer v Diffley [2014] 757; Walker v Badmin [2015] 493; Sharp v Hutchins [2015] 1269; Elliott v Simmonds [2016] 1355

Fulton v Andrew (1875) LR 7 HL 448………………………………………… Brown v Deacy [2002] 781; Fuller v Strum [2001] 677 Ch; Fuller v Strum

[2002] 199 CA; Tchilingirian v Ouzounian [2003] 723; Vaughan v Vaughan [2005] 401; Sherrington v Sherrington [2005] 587 CA; Gill v

153


Woodhall [2011] 251; Williams v Wilmot [2012] 1635; Schrader v Schrader [2013] 701; Williams v Wilmot [2013] 1291; Simon v Byford [2013] 1615; Poole v Everall [2016] 1621

v Kee [1961] NILR 1…………………………………………………… Barrett v Bem [2011] 1117 Ch D; Barrett v Bem [2012] 567 CA Funke

v France (1993) 16 EHRR 297………………………………………… Re a Financial Institution [2006] 277 Furfaro

v Furfaro (1986) 22 ETR 241………………………………………….. Rondel v Robinson Estate [2012] 1067 Furness, re

[1901] 2 Ch 346…………………………………………………………. Race v Race [2002] 1193; Executors of Stedman v IRC [2002] 1357 v IRC [1999] STC (SCD) 232…………………………………………... The Trustees of David Zetland Settlement [2013] 1065

Furniss v Dawson [1984] AC 474………………………………………………. A v A [2009] 1; West v Trennery [2003] 739; BJ v MJ [2012] 395

Furs Ltd v Tomkies (1936) 54 CLR 583…………………………………………. Kao Lee & Yip v Koo [2003] 1283; Ultraframe (UK) Ltd v Fielding [2007]

835 Furse, re Furse v IRC [1980] 3 All ER 838……………………………………… Allen v HMRC [2005] 937 Fused Electronics Pty Ltd (in liq)

v Donald [1995] 2 Qd R 7……………………………………………… Squires v AIG Europe (UK) Ltd [2006] 705 Futter, re

Futter v Futter [2010] 609 (Ch)……………………………………….. Pitt v Holt [2010] 269; Pitt v Holt; Futter v Futter [2011] 623 CA Futter

v HMRC; Pitt v HMRC [2013] WTLR 977………………………….. Pagel v Farman [2013] 1575; Kennedy v Kennedy [2015] 837; Freedman v Freedman [2015] 1187; Re the Onorati Settlement, a v Confiance Ltd [2015] 1773; Blades v Isaac [2016] 589; In the matter of the F Trust [2016] 859; Van der Merve v Goldman [2016] 913; Bainbridge v Bainbridge [2016] 943

Fyffes Group Ltd v Templemann [2000] 2 Lloyd’s Rep 643…………………………….. Crown Dilmun v Sutton [2004] 497; Daraydan Holdings Ltd v Solland Int.

154


Ltd [2004] 815; Murad v al-Saraj [2005] 1573; Ultraframe (UK) Ltd v Fielding [2007] 835; Sinclair Investments v Versailles Trade Finance [2011] 839; Novoship (UK) v Nikitin [2014] 1521

G G

re (an adult) (mental capacity: court’s jurisdiction) [2004] EWHC 2222 Fam……………………………………………….. DL v A Local Authority [2012] 1713; (TJ), re [2011] WTLR 231…………………………………………….. Re JDS, Smythe v JDS [2012] 475; Re JC [2012] 1211; NT v FS [2013]

867; Re Gladys Meek, Jones v Parkin [2014] 1155; Ross v A [2016] 495; Re Jones [2016] 661

v Beligum (1991) 70 DR 125………………………………………….. Burden v UK [2007] 607 4th; Burden v UK [2008] 1129 GC v E [2010] EWHC 3385 (Fam)………………………………………… JS v KB [2014] 991; Public Trustee v CT & EY [2015] 1441 v E (by his litigation friend, the Official Solicitor): Manchester C. C.

[2010] EWHC 2512 (COP)……………………………………. Re SH [2016] 719 v G (Financial Provision: Equal Division) [2002] 2 FLR 1143……… Charman v Charman [2006] 1349 (HC); Haines v Hill [2008] 447; AR v

AR [2012] 373; AC v DC [2013] 747 v G (maintenance pending suit: legal costs)

[2002] EWHC 306 (Fam)………………………………………………. Minwalla v Minwalla [2006] 311 v G (Minors: Custody Appeal) [1985] 1 WLR 647………………….. Agulian v Cyganik [2006] 565 CA; Re S and S, C v V [2009] 315; Jones v

Kernott [2009] 1771 Ch v Official Solicitor [2006] WTLR 1201………………………………. Re G (ET) and G (TJ) [2008] 599; Re P [2009] 651; Re M, ITW v Z [2009]

1791; Re G (TJ) [2011] 231; Re JC [2012] 1211 v Q (Financial Provision: Equal Division)

[2002] EWHC 1339 (Fam)……………………………………. P v E [2007] 691 G Tech Construction Ltd [2007] BPIR 1275………………………………………………………. Re BXL Services [2012] 1695 Gadd, in re

155


(1883) 23 Ch D 134…………………………………………………….. Re Merry deceased, Meredith v Plaxton [2003] 425; James v Williams [2015] 1745

Gaines-Cooper v HMRCC [2008] WTLR 209…………………………………………. Peters v Pinder [2011] 1379

Galambos v Perez [2009] 23 SCR 247…………………………………………….. Libertarian Investments Ltd v Hall [2015] 241

Gallaher Ltd v Gallaher Pensions Ltd [2005] EWHC 42 (Ch)……………………… Donaldson v Smith [2007] 423; Day v Day [2013] 817

Gallard, re, ex parte [1897] 2 QB 8…………………………………………………………… Central Bank of Nigeria v Williams [2012] 745; Williams v Central Bank

of Nigeria [2014] 873 SC Gallie

v Lee [1971] AC 1004…………………………………………………... Sieff v Fox [2005] 891; Re Singellos, Singellos v Singellos [2011] 327 Galloway

v Galloway 1929 SC 160………………………………………………. Stack v Dowden [2007] 1053 HL Galoo Ltd

v Bright Graham Norton [1994] 1 WLR 1360……………………….. Novoship (UK) v Nikitin [2014] 1521 Gambotto

v WCP Ltd [1995] HCA 12……………………………………………. Accurate Financial Consultants Pty Ltd v Koko Black Pty Ltd [2009] 1685 Gamlen Chemical Co (UK) Ltd

v Rochem Ltd (unreported, 7 December 1979)………………………… C v C (No 2) [2007] 753 Gammon

v Ekins [1950] 2 KB 328……………………………………………….. R (ZYN) v Walsall MBC [2014] 1649 Ganloser’s Will Trusts

re [1952] Ch 30 …………………………………………………………. Gregg v Pigott [2012] 953 Gardiner

re, [1901] 1 Ch 697…………………………………………………….. Trustees of Mrs PL Travers Will Trust v HMRCC [2013] 1831; v Downes (1856) 22 Beav 395…………………………………………. Gonder v Evans [2011] 41

Gardner v Gardner (1877) 4 R (HL) 56………………………………………… Re the Baronetcy of Pringle of Stichill [2016] 1117

v Parker [2005] BCC 46……………………………………………….. Freeman v Ansbacher Trustees (Jersey) Ltd [2010] 569; Barnett v Creggy [2016] 17

156


Garmac Grain Co Inc v HMF Faure & Fairclough Ltd [1968] AC 1130……………………. Khouj v Acropolis Capital Partners Ltd [2016] 83

Garnett, re (1885) 31 Ch D 1………………………………………………………… Sheffield v Sheffield [2014] 1039; Scott v HMRC [2015] 1461; Hamilton v

Hamilton [2016] 1699 Garrard, re [1907] 1 Ch 382………………………………………………………… Re Carapiet’s Trusts, Manoogian v Sonsino [2002] 989 Gartside

v IRC [1968] AC 553…………………………………………………… Faulkner v IRC [2001] 1295; AB Essex v IRC [2002] 1; IRC v Eversden [2002] 1013 Ch; Schmidt v Rosewood [2003] 565 PC; Judge v HMRC [2005] 1311; CPT Custodian Ltd v Commissioner of State Revenue [2006] 447; Kain v Hutton [2007] 1751 NZCA; Kain v Hutton [2008] 1381 NZSC; JSC Mezhduarodniy Promyshlenniy Bank v Pugachev [2015] 991

v Sheffield Young & Ellis [1983] NZLR 37…………………………… Knox v Till [2002] 1147; Public Trustee v Till [2002] 1169 Gascoigne

v Gascoigne [1918] 1 KB 223………………………………………….. Collier v Collier [2003] 617; Griffiths v Cork [2009] 955; O’Kelly v Davies [2016] 333

Gaskin v UK (1989) 12 EHRR36………………………………………………. Brown v HM Queen Mother’s Executors [2007] 1129 HC

Gater Assets Ltd v Nak Naftogaz Urainiy (No 3) [2008] EWHC 1108…………………. Novoship (UK) v Nikitin [2014] 1521

Gaul and Houston’s Contract, re [1928] Ch 689…………………………………………………………… Re Epona Trustees Ltd [2009] 87; Melville v IRC [2001] 887

Gaynor, re [1960] VLR 640………………………………………………………… Re Nathan, Nathan v Leonard [2002] 1061; AN v Barclays Private Bank

& Trust (Cayman) Ltd [2007] 565 Gazdar

v Kleinwort Benson (Geneva) Trustees SA (Unrep 30 March 1987 Ch D)…………………………………... Re Epona Trustees Ltd [2009] 87

GC, re [2008] COPLR Con Vol 422……………………………………………. Ross v A [2016] 495 Geary

157


v Rankine [2012] EWCA Civ 555……………………………………… Curran v Collins [2016] 235; Davis v Wiggett [2016]1563 Geering (deceased), in re

[1964] 1 Ch 136…………………………………………………………. Beard v Shadler [2011] 1147 Geffen

v Goodman Estate (1991) 42 ETR 97…………………………………. Re Merry, Meredith v Plaxton [2003] 424 Genc

v Genc (20 March 2006) HC AK Civ 2005-404-006279………………. Harrison v Harrison (1) [2009] 1319 Gencor ACP Ltd v

Dalby [2001] WTLR 825……………………………………………….. Ultraframe (UK) Ltd v Fielding [2007] 835; Prest v Petrodel Resources Ltd [2013] 1249

General Accident Fire & Life Assurance Corporation v Midland Bank [1940] 2 KB 288……………………………………… Murphy v Holland [2004] 239; Rathbone Brothers Plc v Novae Corporate

Underwriting [2015] 301 General Assembly of the Free Church of Scotland

v Lord Overtoun [1904] AC 515………………………………………. Hope v Khyentse [2007] 1551; Khaira v Shergill [2012] 1795 CA; Shergill v Kaira [2014] 1729 SC

General Communications Ltd v Development Finance Corporation of New Zealand Ltd [1990] 3 NZLR 406……………………………………………………... Twinsectra Ltd v Yardley [2002] 423 HL; Templeton Insurance Ltd v

Penningtons LLP [2007] 1103 General Medical Council

v IRC [1928] All ER Rep 252………………………………………….. Hanchett–Stamford v A.G. [2009] 101 General Mediterranean Holdings SA

v Patel [2000] 1 WLR 272……………………………………………… C v C (No 2) [2007] 753 General Nursing Council for England & Wales v St Marylebone BC [1959] AC 540…………………………………... Helena Partnership v HMRC [2012] 1519

158


General Property Investment Co Ltd v Matheson’s trustees (1888) 16 R 282……………………………….. McDowall v IRC [2004]221

Genovese v HMRC [2009] UKVAT SPC 0074…………………………………… Tuczka v HMRCC [2010] 715

George v Cluning (1979) 28 ALR 57…………………………………………… Blackett v Darcy [2006] 581

George (executors of Stedman, dec’d) v IRC [2004] WTLR 75………………………………………………… Clark v HMRC [2005] 1465; Executors of Piercy (dec’d) v HMRCC

[2008] 1075; McCall v HMRCC [2008] 865; HMRCC v Brander [2010] 1545; McCall v HMRCC [2011] 1823; The Trustees of David Zetland Settlement [2013] 1065

George Attenborough & Son v Solomon [1913] AC 76……………………………………………….. Thompson v Bee [2010] 357

George Wichelow, re [1954] 1 WLR 5………………………………………………………… Estill v Cowling, Swift and Kitchen [2000] 417; McLaughlin v HMRCC

[2012] 855 George’s Will Trusts, re Barclays Bank Ltd v George [1948] 2 All ER 1004………………….. Race v Race [2002] 1193 George Wimpey UK Ltd

v Music Trading On-Line (HK) Ltd [2003] EWHC 470 (Ch)……….. PNPF Trust Company Ltd v Taylor [2009] 1215 Georgiou

v Commissions of Customs and Exercise [1996] STC 463…………... Gaines-Cooper v HMRCC [2008] 209 HC; Ramsay v HMRCC [2013] 1773

Gerbich, re [2002] 2 NZLR 791……………………………………………………... Wright v Gater [2012] 549

159


Gerling v Gerling [2011] WTLR 1029………………………………………….. Marley v Rawlings (costs) [2014] 1511 SC

Gestetner Settlement, re [1953] Ch 672…………………………………………………………… Schmidt v Rosewood [2003] 565 PC

Gestmin SGPS SA v Credit Suisse (UK) Ltd [2013] EWHC 3560 (Comm)………………. Butler v Butler [2016] 1519

Gess, re [1942] Ch 37…………………………………………………………….. Re MF Global UK Ltd [2013] 1239 G(ET) and G(TJ), re [2008] WTLR 599………………………………………………………. Re G (TJ) [2011] 231 Getham, re

(unreported)…………………………………………………………….. Golding v HMRCC [2011] 1183 Geurts and Vogten

v Administratie van de BTW, registratie en domeinen, Belgische Staat [2007] ECR I-09325……………………..……………. Jager v Finanzamt Kusel-Landsthuhl [2008] 1047

Ghaidan v Godin-Mendoza [2004] UKHL 30………………………………….. Saunders v Garrett [2005] 749; Baynes v Hedger [2008] 1719;

Swetenham v Walkley [2014] 847 Gheewala

v Compendium Trust Co (1999) JLR 154……………………………. EMM Capricorn Trustees v Compass Trustees [2001] 997 Gibbon

v Manchester City Council [2010] EWCA Civ 726………………….. Lilleyman v Lilleyman (costs) [2012] 1033 v Mitchell [1990] 1 WLR 1304………………………………………… Collins v Jones [2001] 1229; AMP (UK) plc v Barker [2001] 1237; Anker-

Petersen v Christensen [2002] 313; Re Barr’s Settlement Trusts [2003] 151; Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2004] 1; Wolff v Wolff [2004] 1349; Martin v Nicholson [2005] 175; Sieff v Fox [2005] 891; MacKinnon v Regent Trust Company Ltd [2005] 1367; Allnutt v Wilding [2007] 941; Clarkson v Barclays Private Bank & Trust (IoM) Ltd [2007]1703; Ogden v Trustees of RSH Griffiths 2003 Settlement [2008] 685; Re DSL Remuneration Trust [2009] 373; Re Mr and Mrs P, Capital Asset Protection Plan Trust, JP v Atlas; Trading Company (Jersey) Ltd [2009] 873; Bhatt v Bhatt [2009] 1117; Re Betsam

160


Trust, McBurney v McBurney [2009] 1489; Pitt v Holt; Futter v Futter [2011] 623 CA; Re A Trust, B v C [2011] 745; Lawie v Lawie [2013] 85; Futter v HMRCC; Pitt v HMRCC [2013] 977; Pagel v Farman [2013] 1575; Wright v National Westminster Bank plc [2015] 547; Kennedy v Kennedy [2015] 837

Gibbons v Gibbons [1920] 1 Ch D 372………………………………………….. Perpetual Trustees WA Ltd v Darvell [2002] 1349 v Nelsons [2000] WTLR 453…………………………………………… Humblestone v Martin Tolhurst Partnership [2004] 343; Rind v Theodore

Goddard [2008] 699 v Wright (1954) 91 CLR 423…………………………………………... Masterman-Lister v Brutton [2003] 259 CA; Kicks v Leigh [2015] 581 Gibert

v Gonard (1884) 54 LJ Ch 439………………………………………… Twinsectra v Yardley [2002] 423 HL; Habana Ltd v Kaupthing Singer & Friedlander [2011] 275

Gibson re [2007] EWHC 1405………………………………………………….. Serious Organised Crime Agency v Lundon [2010] 875 v Fisher (1867) LR 5 Eq 51……………………………………………. Sammut v Manzi [2009] 1051

v Gibson (1698) 2 Freeman 223 ……………………………………….. Re Barlow, Dalton v Ellis [2008] 1333 v HMRC Prosecution Office [2007] EWHC 1405 (Admin)………….. Gibson v HMRC Prosecution Office [2008] 1605 CA; Serious Organised

Crime Agency v Lundon [2010] 875 v Manchester City Council [1979] 1 WLR 294……………………….. Bardissy v D’Souza [2003] 929 v South American Stores (Gath & Chaves) Ltd [1950] Ch 177 ……… Ulrich v Treasury Solicitor [2005] 385; A-G v Charity Commission [2012]

977 Gibson’s Settlement Trusts, re

Mellor v Gibson [1981] Ch 179 ……………………………………….. ATC (Cayman) Ltd v Rothschild Trust Cayman Ltd [2007] 951; Newall v Lewis [2008] 1649; Fielden v Christie-Miller [2015] 1165

Giddings v Giddings (1826) 3 Russ 241………………………………………….. Murad v al-Saraj [2005] 1573 Gilbert

v Gonard (1884) 54 LJ Ch 439………………………………………… Twinsectra v Yardley [2000] 527 CA; Twinsectra Ltd v Yardley [2002] 423 HL; Du Preez v Kaupthing Singer & Friedland (IoM) [2011] 561; Charity Commission v Framjee [2014] 1489

Gilchrist,

161


ex parte, in re Armstrong (1886) 17 QBD 521……………………….. Tasarruf Mevduati v Merrill Lynch [2010] 1287 v HMRC [2014] UKUT 169 (TCC)……………………………………. Seddon v HMRC [2015] 1103

Giles, re [1972] Ch 544………………………………………………………… Re Murphy, Dalton v Latham [2003] 687 v Rhind [2008] EWCA Civ 118 ……………………………………….. Roberts v Gill [2008] 1429; Freeman v Ansbacher Trustees (Jersey) Ltd

[2010] 569; Barnett v Creggy [2016] 17 v Thompson [1994] 1 AC 142………………………………………….. Fraser v Buckle [2003]1389

v Westminster Savings Credit Union [2000] BCSC 1583……………. Giles v Westminster Savings Credit Union [2006] 1745 Gilford Motor Co

v Horne [1933] Ch 935…………………………………………………. Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2004] 1; Crown Dilmun v Sutton [2004] 497; Prest v Petrodel Resources Ltd [2013] 1249

Gill v Gill (1921) 21 SR (NSW) 400 ……………………………………….. Blackett v Darcy [2006] 581

v Woodall [2011] WTLR 251………………………………………….. Cowderoy v Cranfield [2011] 1699; Burgess v Hawes [2012] 423; Wharton v Bancroft [2012] 693; Hawes v Burgess [2013] 453; Schrader v Schrader [2013] 701; Re Ashkettle [2013] 1331; Jeffrey v Jeffrey [2013] 1509; Simon v Byford [2013] 1615; Re Devillebichot [2013] 1701; Re Stolkin [2013] 1793; Re Tociapski [2013] 1821; The Vegetarian Society v Scott [2014] 525; Fischer v Diffley [2014] 757; Simon v Byford [2014] 1097 CA; Walker v Badmin [2015] 493; Sharp v Hutchins [2015] 1269; Elliott v Simmonds [2016] 1355; Edkins v Hopkins [2017] 39

Gillespie re (1968) 69 DLR (2d) 368……………………………………………... Birch v Curtis [2002] 965 v Alexander [1947] Ch 716……………………………………………. Davies v Sharples [2006] 839

Gillett v Holt [2000] WTLR 195………………………………………………. Jennings v Rice [2001] 871; Campbell v Griffin [2001] 981; Jennings v

Rice [2002] 367 CA; Lloyd v Dugdale [2002] 863; Churchill v Roach [2003] 779; Jiggins v Brisley [2003] 1141; Grundy v Ottey [2003] 1253; Uglow v Uglow [2004] 1183; Wright v Hodgkinson [2005] 435; Strover v Strover [2005] 1245; Evans v HSBC Trust Co (UK) Ltd [2005] 1289; Clark v Clark [2006] 823; Negus v Bahouse [2008] 97; Thorner v Curtis [2008] 155 HC; Tackaberry v Hollins [2008] 279; Re Baker Deceased,

162


Baker v Baker [2008] 565; Thorner v Major [2008] 1289 CA; Yeoman’s Row Management Ltd v Cobbe [2008]1461 HL; Thorner v Major [2009] 713 HL; Luo v Estate of Hui & anr [2009] 849; Stallion v Albert Stallion Holdings (Great Britain) Ltd [2009] 1437; Re Kane (dec'd), Mulholland v Kane [2009] 1521; Q v Q [2009] 1591; Macdonald v Frost [2009] 1815; Henry v Henry [2010] 1011 PC; De Bruyne v De Bruyne [2010] 1525; Suggitt v Suggitt [2012] 1607 CA; Creasey v Sole [2013] 931; Futter v HMRCC; Pitt v HMRCC [2013] 977; Walden v Atkins [2013] 1465; Pagel v Farman [2013] 1575; Sheffield v Sheffield [2014] 1039; Southwell v Blackburn [2015] 147; Fielden v Christie-Miller [2015] 1165; Preedy v Dunne [2015] 1795; Davies v Davies [2016] 1175

Gillick v Brook Avisory Centres [2001] EWCA Civ 1263……………………. Ratiu v Conway [2006] 101

v West Norfolk & Wisbech Area Health Authority [1986] AC 112…. Bailey v Warren [2006] 753 Gillies

v Keogh [1989] 2 NZLR 327…………………………………………… Luo v Estate of Hui & anr [2009] 849 Gillingham Bus Disaster Fund, re [1958] Ch 300; [1959] Ch 62 CA……………………………………….. Ulrich v Treasury Solicitor [2005] 385 Gilly

v Directeur des Services Fiacaux du Bas-Rhin [1998] ECR I-2793…………………………………………….. vanHilten-van der Heijden’s heirs v Inspecteur van de Belastingdienst

[2006] 919 Gilmour v Coats [1949] AC 426…………………………………………………. The Independent Schools Council v Charity Comm. [2012] 41; A-G v

Charity Commission [2012] 977 Gilray Estates, re

[1954] OWN 305……………………………………………………….. Bott v Macaulay [2007] 235 Ginger, re

[1951] Ch 458…………………………………………………………… Re Odstock Private Care Ltd [2008] 675 Gisborne

v Gisborne (1877) 2 App Cas 300……………………………………… AN v Barclays Private Bank & Trust (Cayman) Ltd [2007] 565; Sieff v Fox [2005] 891; Pitt v Holt; Futter v Futter [2011] 623 CA

163


Gissing v Gissing [1971] AC 886……………………………………………….. Mollo v Mollo [2000] 227; Banner Homes v Luff Developments [2000]

473; Winsper v Perrett [2002] 927; Collier v Collier [2003] 617; Jiggins v Brisley [2003] 1141; Hyett v Stanley [2003]1269; Oxley v Hiscock [2004] 709; Buggs v Buggs [2004] 799; Kinane v Mackie-Conteh [2005] 345; Cobbe v Yeomans Row Management Ltd [2005] 625 Ch; Lightfoot v Lightfoot-Brown [2005] 1031; Clarke v Harlowe [2005] 1473; Stack v Dowden [2006] 511 CA; R v Fuller [2006] 863; Vinaver v Milton Asbury Ltd [2006] 1677; Stack v Dowden [2007] 1053 HL; Fowler v Barron [2008] 819; Ali v Khan [2009] 187; Barrett v Barrett [2009] 201; Thorner v Major [2009] 713 HL; Luo v Estate of Hui & anr [2009] 849; Jones v Kernott [2009] 1771 Ch; Baynes Clarke v Corless [2010] 751; Williams v Lawrence [2011] 1455; Jones v Kernott [2012] 125 SC; M v M [2013] 1725; Curran v Collins [2016] 235; O’Kelly v Davies [2016] 333

Gitga’at Development Corp v Hill (2007) 30 ERT 3(3d) 37………………………………………….. Peace Hills Trust Co v Canada Deposit Insurance Corp [2010] 83

Giumelli v Giumelli (1999) 196 CLR 101………………………………………... Nolan v Nolan [2004] 1261

GJ Saunders Children’s Jersey Settlement, re (unreported 4th April 1991 (Jersey)……………………………………... In the matter of the Smouha Family Trust [2000] 133 GKN Bolts & Nuts Ltd (Automotive Division) Birmingham Works Sports and

Social Club, re Leek v Donkersley [1982] 1 WLR 774……………….. Re Horley Town FC, Hunt v McLaren [2006] 1817; Keene v Wellcon London Ltd [2014] 1011

GKN (Jersey) Ltd v Resources Recovery Board (1982) JJ 359…………………………… EMM Capricorn Trustees v Compass Trustees [2001] 997

GL Baker Ltd v Medway Building and Supplies Ltd [1958] 1 WLR 1216………….. Davies v Sharples [2006] 839; Cattley v Pollard [2007] 245; Peconic

Industrial Developments Ltd v Lau Kwok Fai [2009] 121; Peconic Industrial Development Ltd v Lau & ors [2009] 999; Statek Corporation v Alford [2008] 1089; Central Bank of Nigeria v Williams [2012] 745; Williams v Central Bank of Nigeria [2014] 873 SC

Gladstone

164


v Attorney-General of Canada [2005] 1 SCR 325……………………. Giles v Westminster Savings Credit Union [2006] 1745 Glass

v Bower [1960] 2 QB 384……………………………………………… Re Rochelle deceased, Padgham v Rochelle [2002] 1483 v Hughey [2003] NZFLR 865………………………………………….. Official Assignee in Bankruptcy v Wilson [2008] 1235; Harrison v

Harrison (1) [2009] 1319 Glaxo Group Ltd

v IRC [1995] STC 1075………………………………………………… Stow v Stow [2008] 1103 Glazebrook

v Universtiy of Leeds [1944] 1 Ch 193………………………………… Re Harding, Gibbs v Harding [2007] 479 Glazier Holdings Pty Ltd

v Australian Men’s Health Pty Ltd [2001] NSWSC 6……………….. Wingate v Butterfield Trust (Bermuda) Ltd [2008] 357 (BSC) Gleeson

v J Wippel & Co Ltd [1977] 1 WLR 510……………………………… Skyparks Group plc v Marks [2001] 607; The Thomas and Agnes Carvel Foundation v Carvel [2007] 1297; JSC Mezhduarodniy Promyshlenniy Bank v Pugachev [2015] 225

Glencore International AG v Exeter Shipping Ltd [2002] CLC 1090……………………………… Tadros v Barratt [2014] 1753 v Metro Trading International Inc [2001] Lloyd’s Rep 284…………. Akers v Samba Financial Group [2015] 931

Glenn v Federal Commissioner of Land Tax (1915) 20 CLR 490…………… CPT Custodian Ltd v Commissioner of State Revenue [2006] 447

Global Torch Ltd v Apex Global Management Ltd [2013] 1 WLR 2993……………….. V v T [2015] 173

Global Trader Europe Ltd (in liquidation), re [2009] EWHC 602 Ch………………………………………………….. Re Lehman Brothers Intl (Europe) [2012] 1355 Glyn

v IRC 30 TC 321……………………………………………………….. Unmarried settlor v IRC [2003] 915 Glynn deceased, re

Ireland and the Attorney-General v Kelly [1992] 1 IR 361…………. In re Flood [2002] 189 GM, re

MJ & JM v The Public Guardian [2013] WTLR 835……………….. Re Treadwell [2013] 1445; Re Gladys Meek, Jones v Parkin [2014] 1155 Goddard

v Nationwide Building Society [1987] QB 670……………………….. Birdseye v Roythorne & Co [2015] 961; Kousouros v O’Halloran [2015]

165


1023 Godwin

v Swindon Borough Council [2001] 4 All ER 641……………………. Chelleram v Chelleram [2002] 675 Goff

v Godd [1934] P 107…………………………………………………… BJ v MJ [2012] 395 Gold, re

Gold v Curtis [2005] WTLR 673……………………………………… Garland v Morris [2007] 797; Illott v Mitson [2015] 1399 CA Goldcorp Exchange Ltd re

Kensington v Liggett [1995] AC 74…………………………………… Twinsectra v Yardley [2000] 527 CA; Twinsectra Ltd v Yardley [2002] 423 HL; Shalson v Russo [2003] 1165; Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2004] 1; Re Farepak Food & Gifts Ltd, Dubey v HMRCC [2007] 1407; Habana Ltd v Kaupthing Singer & Friedlander [2011] 275; Murray v BA Peters [2011] 1661; Du Preez v Kaupthing Singer & Friedland (IoM) [2011] 561; Brazil v Durant International [2015] 1323

Golder v UK (21 Feb 1975)…………………………………………………….. Bowman v Fels [2005] 481 CA; Ordre des barreaux francophones et

germanophone v Conseil des ministres [2008] 1059 Goldsack

v Shore [1950] 1 KB 708………………………………………………. Re Rochelle, Padgham v Rochelle [2002] 1483 Goldsmid

v Goldsmid (1842) 2 Hare 187…………………………………………. Kain v Hutton [2007] 1751 NZCA; Kain v Hutton [2008] 1381 NZSC Goldsmith re [1947] Ch 339……………………………………………………….. Re Bowles (Dec’d), Hayward v Jackson [2003] 329

in re, Brett v Bingham [1947] Ch 339………………………………… Allardyce v Roebuck [2004] 779 v Sperrings Ltd [1977] 1 WLR 478…………………………………… Dawson-Damer v Taylor Wessing LLP [2016] 253

Goldstein v Levey Gee [2003] EWHC 1574 (Ch)………………………………… Executors of MacArthur v HMRCC [2008] 1185; Shah v Shah [2012] 165

Goldsworthy v Brickell [1987] Ch 378………………………………………………. In the matter of E (a donor) [2000] 383; Hammond v Osborn [2002] 1125;

Re Rochelle deceased, Padgham v Rochelle [2002] 1483; Michael v Cansick [2004] 961; De Wind v Wedge [2010] 795; Evans v Lloyd [2013]

166


1137; Brown v Stephenson [2013] 1675; Pearce v Beverley [2014] 85; Crossfield v Jackson [2015] 1519

Gollin’s Declaration of Trust, re [1969] 1 WLR 1858…………………………………………………….. Re Leigh’s Settlement Trusts [2006] 477

Gomba Holdings UK Ltd v Homan [1986] 3 All ER 94…………………………………………… Alhamrani v Alhamrani [2008] 941 JCA; Ultraframe (UK) Ltd v

Fielding [2007] 835 Good, re

Carapeto v Good [2002] WTLR 801………………………………….. Scammell v Farmer [2008] 1261; Cowderoy v Cranfield [2011] 1699; Cowderoy v Cranfield (costs) [2011] 1741; Hubbard v Scott [2012] 29; Schomberg v Taylor [2013] 1413; Re Stolkin [2013] 1793

Good Challenger Navegante SA v Metalexportimport SA [2004] 1 Lloyd’s Rep 67…………………… Re K [2007] 1007

Goodchild v Bradbury (unreported, 18 April 2006 Ch D)………………………… Goodchild v Bradbury [2007] 463

Goodchild (deceased), re Goodchild v Goodchild [1997] 3 All ER 63…………………………… Gillett v Holt [2000] 195 CA; Lewis v Cotton [2001] 1117; Healey v Brown

[2002] 849; Birch v Curtis [2002] 965; Robinson v Bird [2003] 529; Jiggins v Brisley [2003] 1141; Re Walters, Olins v Walters [2008] 329 (ChD); Re Walters, Olins v Walters [2008] 1449 CA; Charles v Fraser [2010] 1489; Fry v Densham-Smith [2011] 387; Lilleyman v Lilleyman [2012] 1007; Re Jewell [2014] 283; Illott v Mitson [2015] 1399 CA

Goode v Martin [2001] 3 All ER 562; [2002] 1 WLR 1828…………………… Alhamrani v Alhamrani [2008] 753 JRC; Freeman v Ansbacher Trustees

(Jersey) Ltd [2010] 569; Roberts v Gill [2010] 1223 SC; Bagus Investments Ltd v Kastening [2012] 1675

Goodinson v Goodinson [1954] 2 QB 118…………………………………………. Soulsbury v Soulsbury [2007] 1841

Goodman v Gallant [1986] Fam 106………………………………………………. The Mortgage Corporation v Lewis Silkin [2000] 357; Stack v Dowden

167


[2006] 511 CA; Clarke v Harlowe [2005] 1473; Stack v Dowden [2007] 1053 HL; Wilcox v Tait [2007] 1109; Singla v Brown [2009] 165; Pankhania v Chandegra [2013] 101; Clarke v Meadus [2013] 199

v Goodman [2006] WTLR 1807……………………………………….. Lines v Porter [2012] 629 v Harvey (1836) 4 A&E 870…………………………………………… Alexander v Perpetual Trustees WA Ltd [2002] 937; Spread Trustee Co

Ltd v Hutcheson [2012] 317 v Mayor of Saltash (1882) 7 App Cas 633…………………………….. Re Hitchen Cow Commoners Trust, A-G v Hyde [2002] 1419; Re Harding,

Gibbs v Harding [2007] 479; The Independent Schools Council v Charity Comm. [2012] 41

Goodman’s Trusts, re (1881) 17 Ch D 266…………………………………………………….. Green v Montagu [2011] 1341

Goodwin re, Ainslie v Goodwin [1924] 2 Ch 26………………………………… Re Bowles, Hayward v Jackson [2003] 335; Allardyce v Roebuck [2004]

779 v Curtis (1998) 70 TC 478…………………………………………….. Broome v HMRCC [2012] 585

Goodwright v Moss (1777) 2 Cowp 591…………………………………………….. Re the Baronetcy of Pringle of Stichill [2016] 1117

Goose v Wilson Sandford & Co [2000] CA………………………………….. Gencor ACP Ltd v Dalby [2001] 825; Novoship (UK) v Nikitin [2014] 1521

Gopaul v Imam Baksh [2012] UKPC 1………………………………………… Williams v Central Bank of Nigeria [2014] 873 SC

Gorbunova v Berezovsky [2013] EWHC 76 ………………………………………... Fyfe v Watts [2013] 1169

Gordis, re (1930) 38 OWN 317……………………………………………………. Re Clements Estate [2007] 1717

Gordon ex parte 1937 WLD 35…………………………………………………. Mark v Mark [2005] 1223 v Gordon [1903] P 141………………………………………………… Re the Baronetcy of Pringle of Stichill [2016] 1117

Gordon’s Will trusts, re [1978] Ch 145…………………………………………………………… Scarfe v Matthews [2012] 1579

Gorham v British Telecommunications plc [2000] EWCA Civ 234…………... Hughes v Richards [2011] 997; Vinton v Fladgate Fielder [2010] 1043

168


Herring v Shorts Financial Services LLP [2016] 1203 Gorjat

v Gorjat [2010] WTLR(w) 2010-4……………………………………. Kicks v Leigh [2015] 581; Hamilton v Hamilton [2016] 1699 Gorman (a bankrupt) re

[1990] 1 WLR 616……………………………………………………… Clarke v Harlowe [2005] 1473; Stack v Dowden [2006] 511 CA; Wilcox v Tait [2007] 1109; French v Barcham [2008] 1813

Gosling, re (1900) 48 WR 300………………………………………………………. A-G v Charity Commission [2012] 977

Gosset’s Settlement, re (1854) 19 Beav 529……………………………………………………... Kain v Hutton [2008] 1381 NZSC

Gotham v Doodes [2007] 1 WLR 86…………………………………………….. Avis v Turner [2007] 1521

Gough v Chivers & Jordan [1996] Vol 140 SJLB 159……………………….. McIlwraith v McIlwraith [2003] 413

Gouk, re [1957] 1 All ER 469…………………………………………………….. Harrison v Gibson [2006] 289 Gould

v Gould [1970] 1 Qb 275………………………………………………. Soulsbury v Soulsbury [2007] 1841; in the marriage of (1993) 17 Fam LR 156…………………………….. Official Assignee in Bankruptcy v Wilson [2008] 1235; Harrison v

Harrison (1) [2009] 1319 Goulding

v James [1997] 2 All ER 239…………………………………………… CPT Custodian Ltd v Commissioner of State Revenue [2006] 447; C v C [2016] 223

Gouriet v Union of Post Office Workers [1978] AC 435……………………… 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; Tasaruff Mevduati Sigorta Fonu v Merrill Lynch [2011] 1249

Gourju’s Will Trusts, re Starling v Custodian of Enemy Property [1943] 1 Ch 24……………. ATC (Cayman) Ltd v Rothschild Trust Cayman Ltd [2007] 951

Government of India, Ministry of Finance (Revenue Division) v Taylor [1955] AC 491………………………………………………… Relfo Ltd v Varsani [2009] 1019; Ben Nevis Holdings Ltd v HMRC [2014]

1

169


Governor and Company of the Bank of Scotland v A Ltd [2001] 1 WLR 754…………………………………………….. P v P [2003] 1449; Re Alliance & Leicester Int. Ltd [2004] 927; Ani v

Barclays Private Bank & Trust Ltd [2005] 469 v Bennett [1997] 1 FLR 801……………………………………………. Scammell v Farmer [2008] 1261

Governors of the Rotunda Hospital v Coman (1918) 7 TC 517……………………………………………… IRC v George [2003] 471; George v IRC [2004] 75 CA

Govier deceased, re [1960] P237……………………………………………………………… Folds v Abrahart [2004] 327 Goward, re (1996] QSC 247…………………………………………………………. Marley v Rawlings [2012] 639 CA Goy & Co Ltd, re [1900] 2 Ch 149…………………………………………………………. The Russell-Cooke Trust Co v Richard Prentis & Co [2003] 1529 Grace

re, Gerten v Clements [1954] 2 All ER 354…………………………… Olszanecki v Hillocks [2004] 975 v Grace (unreported 8 May 1997 Wellington Aust HC)……………….. Re Allen, Lewis v Vincent [2008] 1691 v HMRC [2009] EWCA Civ 1082……………………………………… Tuczka v HMRCC [2010] 715

Graham v Wickham (1863) 1 De GJ&S 474……………………………………. Barns v Barns [2011] 1093 Graham Pitt & Bennett, re ex parte Nolan & Skeet (1891) 9 NZLR 617……………………………. AMP General Ins. v Macalister Todd Phillips Bodkins [2006] 189 Grainge

v Wilberforce (1889) 5 TLR 436………………………………………. Sheffield v Sheffield [2014] 1039 Gran Gelato Ltd

v Richcliff (Group) Ltd [1992] Ch 560………………………………. Purrunsing v A’Court [2016] 1027 Grand Metropolitan Plc

v The William Hill Group Ltd [1997] 1 BCLC 390………………….. Stephenson v Stephenson [2009] 1467 Granatino

v Radmacher [2010] UKSC 42………………………………………… WA v Exors of HA [2015] 1471 Grandison

v Nembhard [1989] 2 BMLR140……………………………………… Hartshorne v Gardner [2008] 837; Lewisham Hospital NHS Trust v Hamuth [2007] 309

Grant

170


v Commissioners of Stamp Duties [1943] NZLR 113………………… Re The Fine Lady Upon A White Horse Appeal [2006] 59 v Edwards [1986] 1 Ch 638……………………………………………. Gillett v Holt [2000] 195 CA; Mollo v Mollo [2000] 227; Rowe v Prance

[2000] 249; Banner Homes v Luff Developments [2000] 473; Churchill v Roach [2003] 779; Jiggins v Brisley [2003] 1141; Hyett v Stanley [2003]1269; Oxley v Hiscock [2004] 709; Buggs v Buggs [2004] 799; Cobbe v Yeomans Row Management Ltd [2005] 625 Ch; Kinane v Mackie-Conteh [2005] 345; Lightfoot v Lightfoot-Brown [2005] 1031; Strover v Strover [2005] 1245; Vinaver v Milton Asbury Ltd [2006] 1677; Stack v Dowden [2007] 1053 HL; Tackaberry v Hollins [2008] 279; Turner v Jacob [2008] 307; Jones v Kernott [2012] 125 SC; Curran v Collins [2016] 235

v Grant (1870) LR 5 CP 727…………………………………………… Howard v Howard-Lawson [2012] 617 v John Grant & Sons Pty Ltd (1954) 91 CLR 112…………………… Re Hamblett (dec’d) [2009] 559 v Sun Shipping [1948] AC 549………………………………………… Estill v Cowling Swift Kitchen [2000] 417

Grant’s Will Trusts, re Harris v Anderson [1980] 1 WLR 360………………………………… Twinsectra Ltd v Yardley [2002] 423 HL; Re Horley Town FC, Hunt v

McLaren [2006] 1817 Grassa, re 363 BR 360 (Bkrptcy D Mass 2007)……………………………………. Tasaruff Mevduati Sigorta Fonu v Merrill Lynch [2011] 1249 Grattan, re Grattan v McNaughton [2001] WTLR 1305………………………….. Lines v Porter [2012] 629 Gray

v Barr [1971] 2 QB 554………………………………………………… Re Murphy, Dalton v Latham [2003] 687; Chadwick v Collinson [2015] 25; Henderson v Wilcock [2016] 475

v Buss Murton [1999] PNLR 882……………………………………… Phelps v Stewarts [2007] 1267; Mason v Mills & Reeve [2011] 1589; Feltham v Freer Bouskell [2013] 1363

v Going Places Leisure Travel Ltd [2005] EWCA Civ 189………….. Sharma v Hunters [2012] 259 v Haig (1855) 20 Beav 219…………………………………………….. Re Harcourt [2012] 1779 v New Augarita Porcupine Mines Ltd [1952] 3 DLR 1 ……………... Gwembe Valley Development Co Ltd v Koshy [2004] 97 CA v Perpetual Trustee Co Ltd [1928] AC 391………………………….. Lewis v Cotton [2001] 1117; Healey v Brown [2002] 849; Birch v Curtis

[2002] 965; Jiggins v Brisley [2003] 1141; Re Walters, Olins v Walters [2008] 329 ChD; Shovelar v Lane [2011] 1411

171


v Richards Butler [2001] WTLR 625………………………………….. Humblestone v Martin Tolhurst Partnership [2004] 343 v Thames Trains Ltd [2009] UKHL 33 ………………………………. Patel v Mirza [2014] 1567 CA; Watts v Watts [2014] 1781 Gray (Surviving Executor of Lady Fox dec’d)

v IRC [1994] STC 360…………………………………………………. Executors of MacArthur v HMRCC [2008] 1185 Gray’s Inn Construction Co Ltd, re [1980] 1 WLR 711……………………………………………………… Re Vos, Dick v Kendall Freeman [2005] 1619 Gray’s Timer Products Ltd

v R&CC [2010] STC 782………………………………………………. Erdal v HMRCC [2011] 1761 Grayburn

v Clarkson (1863) 3 Ch App 605………………………………………. Re Allen, Lewis v Vincent [2008] 1691 Grayan Building Services Ltd (in liq), re

[1995] Ch 241…………………………………………………………… Agulian v Cyganik [2006] 565 CA Graysim v Properties Ltd

v P & O Holdings Ltd [1995] 4 All ER 831…………………………… Arnander v HMRCC [2007] 51; HMRC v Atkinson [2012] 197 Greasley

v Cooke [1980] 1 WLR 1306…………………………………………… Gillett v Holt [2000] 195; Banner Homes v Luff Developments [2000] 473; Lightfoot v Lightfoot-Brown [2005] 1031; Henry v Henry [2010] 1011 PC; Southwell v Blackburn [2015] 147

Great Atlantic Insurance Co v Home Insurance Co [1981] 1 WLR 529……………………………. Birdseye v Roythorne & Co [2015] 961

Great Berlin Steamboat Co, re (1884) 26 Ch D 6167…………………………………………………… Patel v Mirza [2013] 1755; Patel v Mirza [2014] 1567 CA

Great North Eastern Railway Ltd v JLT Corporate Risks Ltd [2006] EWHC 1478 (QB)………………… Jessup v Wetherell [2007] 515

Great Northern Railways Co v Great Central Railway Co (1899) 10 Ry & Can Tr Cas 266……….. Jasmine Trustees v Wells & Hind [2007] 489

Great Peace Shipping Ltd v Tsavliris Salvage (International) Ltd (The Great Peace)

[2003] QB 679………………………………………………….. Donaldson v Smith [2007] 423; Pitt v Holt; Futter v Futter [2011] 623 CA; Futter v HMRCC; Pitt v HMRCC [2013] 977; Van der Merve v Goldman [2016] 913

Greaves

172


v Stolkin [2013] WTLR 1793…………………………………………... Simon v Byford [2013] 1615; Fischer v Diffley [2014] 757 Green,

re [1951] Ch 148………………………………………………………... Charles v Fraser [2010] 1489; v Briscoe [2005] EWHC 809 (Ch)……………………………………… Re Wylde, Wylde v Culver [2006] 931; Re Seagrave, O’Brien v Seagrave

[2007] 1037; Randall v Randall [2015] 99; Randall v Randall [2016] 1277 v Cobham [2000] WTLR 1101………………………………………… Breadner v Granville- Grossman [2000] 829; Abacus Trust Co (IoM) v

NSPCC [2001] 953; AMP (UK) plc v Barker [2001] 1237; Re Green GLG Trust, ex parte Abacus (CI) [2003] 377; Burrell v Burrell [2005] 313; Sieff v Fox [2005] 891; Donaldson v Smith [2007] 423; Pitt v Holt [2010] 269; Re Futter, Futter v Futter [2010] 609 Ch; Pitt v Holt; Futter v Futter [2011] 623 CA; Futter v HMRCC; Pitt v HMRCC [2013] 977; In the matter of the F Trust [2016] 859;

v Gaul [2006] WTLR 1391…………………………………………….. Cattley v Pollard [2007] 245; Jessup v Wetherell [2007] 515; Re K [2007] 1007; Dobson v Heyman {2010] 1153

v Green (1816) 19 Ves Jun 665………………………………………… Scarfe v Matthews [2012] 1579 v Green (1989) 17 NSWLR 343……………………………………….. Luo v Estate of Hui & anr [2009] 849 v Green [1993] 1 FLR 326……………………………………………... Prest v Petrodel Resources Ltd [2013] 1249 v Jernigan [2003] BCSC 1097…………………………………………. Helmsman Ltd v Bank of New York Trust Co [2013] 75; Crociani v

Crociani [2015] 975 Green GLG Trust, re

[2003] WTLR 377………………………………………………………. Re Winton Investment Trust, Seaton v Morgan [2008] 553; Re Howe Family Number 1 Trust [2009] 419; Oakley v Osiris Trustees Ltd [2009] 461 PC; Re Seaton Trustees [2010] 105; Re A Trust, B v C [2011] 745; Re the Onorati Settlement, a v Confiance Ltd [2015] 1773; In the matter of the F Trust [2016] 859

Green’s Will Trust, re [1985] 3 All ER 455……………………………………………………. Re MF Global UK Ltd [2013] 1239 Greenalls Management Ltd

v Commissioners of Customs & Excise [2003] EWCA Civ 896 ……… The Red Discretionary Trustees v HMIT [2004] 437 SpC Greenberg

v IRC [1972] AC 109…………………………………………………… Tee v HMIT [2002] 1231 SpC; Trennery v West [2004] 293 CA Greenfield

173


v Grennfield (1979) 38 P & CR 570…………………………………… Carr v Isard [2007] 409 Greenhalgh

v Mallard [1943] 2 All ER 237………………………………………… Hurst v Crampton Bros (Coopers) Ltd [2003] 659; Pennington v Crampton [2005] 559

Greenwood v Greenwood [1776] 3 Curt App xxx………………………………….. Jeffrey v Jeffrey [2013] 1509

Greer v Downs Supply Co [1927] 2 KB 28…………………………………… MCP Pension Trustees v AON Pension Trustees [2010] 1331 v Kettle [1938] AC 156 ………………………………………………… Ali v Khan [2009] 187; Cardigan v Moore [2012] 931

Greeton v Haward (1819) 1 Swans 409…………………………………………. Scarfe v Matthews [2012] 1579

Greg Dowling Architects Inc v J Raymond Griffin Architect Inc (2012) BCC 366…………………. Easingwood v Cockcroft [2016] 1675

Gregory (deceased), re Gregory v Goodenough [1970] 1 WLR 1455………………………….. Ilott v Mitson [2011] 779 CA Gregson

v Channel Four Television (Unrep 11 July 2000)…………………….. d’Abo v Carleton Paget [2000] 863 v Taylor [1917] P 256………………………………………………….. Gill v Woodhall [2011] 251; Burgess v Hawes [2012] 423; Schrader v

Schrader [2013] 701; Simon v Byford [2013] 1615 Grell

v Levy (1864) CB (NS) 73……………………………………………… Fraser v Buckle [2003] 1389 Grender

v Dresden [2009] WTLR 379………………………………………….. National Westminster Bank plc v Lucas [2015] 635 Gresham Life Assurmance Society,

re (1872) 8 Ch App 466……………………………………………….. Breakspear v Ackland [2008] 777 Grey

v Grey (1677) 2 Swans 594; 36 ER 742……………………………….. Pecore v Pecore [2007] 1591 v Grey [2009] EWCA Civ 1424 ………………………………………. Whaley v Whaley [2011] 1267 v IRC [1958] Ch 767…………………………………………………. Sheffield v Sheffield [2014] 1039

[1960] AC 1…………………………………………………… McIlwraith v McIlwraith [2003] 413; Jasmine Trustees v Wells & Hind [2007] 489; Drakeford v Cotton [2012] 1135; AC v DC [2013] 747

Grice

174


v Funnel (1852) 1 Sm & Giff 130……………………………………… Solem v Guyster [2002] 1517 Griffin

re [1889] 1 Ch 408……………………………………………………… Pennington v Waine [2002] 387 CA v Woods, Re Morgan [2008] WTLR 73………………………………. Re Bates, Bates v Wheildon [2008] 1705

Griffin Trading Co, re [2000] BPIR 256……………………………………………………….. Mills v HSBC Trustee (CI) Ltd [2010] 235

Griffiths, re [2008] see Ogden v Trustees of RHS Griffiths 2003 Settlement

re, Jones v Owen [1904] 1 Ch 807…………………………………….. ATC (Cayman) Ltd v Rothschild Trust Cayman Ltd [2007] 951 v Evans [1953] 1 WLR 1424…………………………………………... Vinton v Fladgate Fielder [2010] 1043; Mason v Mills & Reeve [2011]

1589 v Fleming [1909] 1 KB 805……………………………………………. Murphy v Holland [2004] 239 v Griffiths (1871) LR 2 P&D 300……………………………………… Sherrington v Sherrington [2005] 587 CA;Re Rawlinson [2010] 1443 v Jackson [1982] 56 TC 585…………………………………………… Ramsay v HMRCC [2013] 307; Ramsay v HMRCC [2013] 1773 v Jackson [1983] STC 184……………………………………………... IRC v George [2003] 471; Trustees of David Zetland Settlement [2013]

1065 Grill

v General Iron Screw Collier Co (1866) LR 1 CP 600……………….. Spread Trustee Co Ltd v Hutcheson [2012] 317 Grimaldi

v Chameleon Mining NL (No 2) WTLR(w) 2012-7………………….. FHR European Ventures v Mankarious [2013] 631; FHR European Ventures v Cedar Capital Partners [2014] 1135; Novoship (UK) v Nikitin [2014] 1521; Lloyds Trust Co (CI) Ltd v Fragoso [2017] 103

Grimes, re [1937] IR 470…………………………………………………………… Musson v Bonner [2010] 1369

Grimsley, re (unreported Dec 1998 SCCO)………………………………………….. Re Radcliffe [2005] 1395 Grimthorpe, in re deceased

[1958] Ch 615…………………………………………………………… Re Merry, Meredith v Plaxton [2003] 424; Alhamrani v Russa Management Ltd [2007]1317; Alhamrani v Alhamrani [2008] 941 JCA; HMRCC v Trustees of Peter Clay Discretionary Trust [2008] 843 HC; Serious Organised Crime Agency v Szepietowski [2009] 1239; Re Nordea

175


Trust Co Ltd [2010]1393; McLaughlin v HMRCC [2012] 855; University of London v Prag [2015] 705; Re the K Trust [2016] 1225

Grissell v Swinhoe (1876) LR 7 Eq 291………………………………………… Frear v Frear [2009] 221

Groffman (deceased), in re [1969] 1 WLR 733……………………………………………………… Barrett v Bem [2011] 1117

Gross v French (1975) 238 EG 39……………………………………………. Musson v Bonner [2010] 1369 v Lewis Hillman Ltd [1970] Ch 445…………………………………... Gwembe Valley Development Co Ltd v Koshy [2004] 97 CA

Group Eight Investments Ltd v Taddei (2005) 143 ACWS (3d) 532………………………………….. Giles v Westminster Savings Credit Union [2006] 1745

Grove re, (1888) 40 Ch D 216…………………………………………………. Gaines-Cooper v HMRCC [2008] 209 HC

Groves v Groves (1828) 3 Y&J 163……………………………………………. Collier v Collier [2003] 617; Patel v Mirza [2013] 1755

Groves-Raffin Construction Ltd v Bank of Nova Scotia (1975) 64 DLR (3rd) 78……………………….. Abou-Rahmah v Abacha [2006] 377

Grovit v Doctor [1997] 1 WLR 640…………………………………………… Re Parnall, Parnall v Hurst [2003] 997; Re K [2007] 1007

Grundt v The Great Boulder Pty Gold Mines (1938) 59 CLR 641…………... Gillett v Holt [2000] 195 CA

Grundy v Ottey [2003] WTLR 367……………………………………………… Thorner v Major [2008] 1289 CA; Yeoman’s Row Management Ltd v

Cobbe [2008]1461 HL Grupo Torras SA v Al-Sabah (unreported 28th July 1994)………………………………… Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2004] 1

v Al-Sabah (Unreported, 24 June 1999, Comm)………………………. Charter Plc v City Index Ltd [2006] 1705 v Al-Sabah (No. 5) [1999] CLC 1469…………………………………. Twinsectra Ltd v Yardley [2002] 423 HL; Abou-Rahmah v Abacha [2007]

1 CA; Ultraframe (UK) Ltd v Fielding [2007] 835 v Al-Sabah [2001] Lloyd’s Rep PN 117 ………………………………. Barlow Clowes Int v Eurotrust Int [2004] 1365; Novoship (UK) v Nikitin

[2014] 1521 Guardhouse

176


v Blackburn (1866) LR 1 P&D 109…………………………………… Marley v Rawlings [2012] 639 CA Guardian News and Media Ltd, re Treasury v Ahmed [2010] UKSC 1; [2010] 2 AC 697……………….. Hillingdon, London Borough v Neary [2011] 769; V v T [2015] 173 Guardian Trust & Executors Co of New Zealand v Inwood [1946] NZLR 614……………………………………………. Marley v Rawlings [2011] 595 Ch D; Marley v Rawlings [2012] 639 CA

v Public Trustee of New Zealand [1942] AC 115……………………. Sinel Trust Ltd v Rothfield Investments [2003] 593; MCP Pension Trustees Ltd v AON Pension Trustees Ltd [2010] 1331; Lane v Cullens Solicitors [2011] 1807

Guaranty Trust Co of New York v Hannay & Co [1915] 2 KB 536……………………………………… JSC Mezhduarodniy Promyshlenniy Bank v Pugachev [2015] 991

Guerin v R [1984] 2 SCR 335…………………………………………………... Libertarian Investments Ltd v Hall [2015] 241

Guerra v Italy (1998) 26 EHRR 357…………………………………………… Brown v HM Queen Mother’s Executors [2007] 1129 HC

Guild v IRC [1992] 2 AC 310 ………………………………………………... Cuppage v Lawson [2011] 975; Human Dignity Trust v Charity

Commissioners [2015] 789 Guinness plc v Saunders [1990] 2 AC 663…………………………………………… Clark v Cutland [2004] 629; Murad v al-Saraj [2005] 1573 Guinness Peat Properties Ltd

v Fitzroy Robinson Partnership [1987] 1 WLR 1027……………….. Birdseye v Roythorne & Co [2015] 961 Gulbenkian

v Gulbenkian [1937] 4 All ER 618……………………………………. Peters v Pinder [2011] 1379 Gulbenkian’s Settlement, re

(No 1)[1970] AC 508…………………………………………………… Re the Esteem Settlement [2001] 641; R v District Auditor No3 Audit District W Yorks [2001] 787; Re the Esteem Settlement [2002] 337; Power v Open Text (UK) [2011] 145; Re Barclays Private Bank [2015] 1315

(No 2), [1970] 1 Ch 408 ……………………………………………….. Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2002] 337; Re Horley Town FC, Hunt v McLaren [2006] 1817; Mubarak v Mubarik [2009] 1543 JCA

Gulliver v Ashby (1766) 4 Burr 1929…………………………………………… Howard v Howard-Lawson [2011] 397

177


Gully v Dix [2004] WTLR 331……………………………………………….. Baynes v Hedger [2008] 1719; Swetenham v Walkley [2014] 847; Kaur v

Dhaliwal [2014] 1381 Gunapathy Muniandy

v Khoo James [2001] SGHC 165……………………………………… Vadakathu v George [2010] [2010] Gundry

v Sainsbury [1910] 1 KB 645…………………………………………. Marley v Rawlings (costs) [2014] 1511 SC Gussen

v Morton (1830) 10 B&C 731…………………………………………. Angove’s Pty Ltd v Bailey [2016] 1309 Gustavson Drilling (1964) Ltd v Minister of National Revenue [1977] 1 RCS 271…………………. Ben Nevis Holdings Ltd v HMRC [2014] 1 GW

v RW (Financial Provision: Departure from Equality) [2003] 2 FLR 108………………………………………………. P v E [2007] 691; K v L [2012] 153; Lilleyman v Lilleyman [2012] 1007

Gwembe Valley Development Co Ltd v Koshy [1998] BCLC 613…………………………………………….. Gwembe Valley Development Co Ltd v Koshy [2004] 97 CA

v Koshy (No 3) [2004] WTLR 133…………………………………….. Re Loftus, Green v Gaul [2005] 1327 Ch; Murad v al-Saraj [2005] 1573; Green v Gaul [2006] 1391 CA; Cattley v Pollard [2007] 245; Ultraframe (UK) Ltd v Fielding [2007] 835; Tritton Development Fund Ltd v Fortis Bank (Cayman) Ltd [2007] 1483; Pitt v Holt; Futter v Futter [2011] 623 CA; Sinclair Investments v Versailles Trade Finance [2011] 839; Sinclair Investments v Versailles Trade Finance [2011] 1043; Sharma v Sharma [2014] 111; Williams v Central Bank of Nigeria [2014] 873 SC

H H

re, [1990] 1 FLR747……………………………………………………. Land v Land’s Estate [2006] 1447; Chadwick v Collinson [2015] 25 re, [1996] AC 563; 2 All ER 391………………………………………. In re Parsons, Borman v Lel [2002] 239;Mahme Trust v Nezhet [2003] 21

178


Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2004] 1; Statek Corporation v Alford [2008] 1089; Re May, Revenue and Customs Prosecution Office v May [2009] 1365

v H [1993] 1 FLR 958………………………………………………….. Re PO, JO v GO [2014] 337 v M [2010] WTLR 193…………………………………………………. Ilott v Mitson [2011] 779 CA

v News Group Newspapers Ltd, (practice note) [2011] 1 WLR 1645… V v T [2015] 173; Trust, in re [2008] WTLR 1025………………………………………... Mubarak v Mubarik [2009] 1543 JCA; U Ltd v B [2013] 545 (minors) (sexual abuse: standard of proof) [1996] AC 563…………. Killick v Pountney [2000] 41; Fuller v Strum [2002] 199 CA; In re

Parsons, Borman v Lel [2002] 239; Re Good, Carapeto v Good [2002] 801; Re Rowinska, Wyniczenko v Plusinska-Surowka [2006] 487; Wren v Wren [2007] 531; Supple v Pender [2007] 1461; Cheung v Yim [2010] 975; Charles v Fraser [2010] 1489; Patel v Mirza [2013] 1755; Ali Heyder v Syed [2014] 387; Catling v Catling [2014] 955; Chada v HMRC [2015] 745; Ali v Bashir [2016] 187

v S [2003] QB 965……………………………………………………… Hughes v Lloyd [2008] 473 H Trust re

X Trust Co Ltd v RW [2007] WTLR 667…………………………….. Re B Trust [2007] 1361; Charman v Charman [2007] 1151 CA; Re H Trust, SW v X Trust Company Ltd [2008] 1025 JRC; C Trust Company Ltd v Temple [2010] 417

Haas v Atlas Insurance Co Ltd [1913] 2 KB 209…………………………… Shenken v Phoenix Life Ltd [2015] 1833

Habana Ltd v Kaupthing Singer & Friedlander IoM Ltd [2011] WTLR 275……. Du Preez v Kaupthing Singer & Friedland (IoM) [2011] 561

Habermehl v Attorney-General [1996] EGCS 148………………………………… Bath & Wells DBoF v Jenkinson [2001] 353; Fraser v Canterbury

Diocesan Board of Finance [2003] 1125; Fraser v Canterbury Diocesan Board of Finance (No 2) [2005] 1499 HL

Habib Bank Ltd v Habib Bank AG Zurich [1981] 1 WLR 1265……………………….. Allan v Rea Brothers Trustees Ltd [2002] 625; Jennings v Rice [2002] 367

CA; Wilson v Truelove [2003] 609; Turner v Jacob [2008] 307 Hackett

v CPS [2011] EWHC 1170 (Admin)…………………………………. Re Tociapski [2013] 1821

179


Hackney, the Borough of v Campbell [2005] EWCA Civ 613……………………………………. Wingate v Butterfield Trust (Bermuda) Ltd [2008] 543 (Costs)

Hackney Empire Ltd v Aviva Insurance UK Ltd [2013] EWHC 2212 (TCC)………………. Barnett v Creggy [2016] 17

Hadden, re [1932] 1 Ch 133……………………………………………………….. Bath & NE Somerset Council v Attorney-General [2002] 1257;

Re Hitchen Cow Commoners Trust, A-G v Hyde [2002] 1419 Hagan

v Waterhouse (1991) 34 NSWLR 308 ………………………………. Re Russell-Cooke Trust Co [2003] 81; Youyang Pty Ltd v Minter Ellison [2003] 753

Hagen , The [1908] P 189…………………………………………………………… Chelleram v Chelleram [2002] 675 Hager

v Osborne [1992] Fam 94…………………………………………….. Ben Nevis Holdings Ltd v HMRC [2014] 1 Hagger, re

Freeman v Arscott [1930] 2 Ch 190………………………………… Re Hobley, National Westminster Bank v Twentyman [2006] 465; The Thomas and Agnes Carvel Foundation v Carvel [2007] 1297; Re Walters, Olins v Walters [2008] 329 ChD

Hague Plant Ltd v Hague [2014] EWCA Civ 1630……………………………………… Davidson v Seelig [2016] 629

Haidl v Sacher (1979) 7 ETR (3rd) 74………………………………………… Rondel v Robinson Estate [2012] 1067

Haig v Bamford [1977] 1 SCR 446………………………………………….. Earl v Wilhelm [2001] 1275 v Brooks (1839) 10 10 A&E 309………………………………………. Halley v The Law Society [2003] 845 v Kaye (1872) LR 7 Ch 469…………………………………………….. Ali v Khan [2009] 187

Hailey Group Ltd, re [1993] BCLC 459………………………………………………………. Clark v Cutland [2004] 629 Haines v Hill [2008] WTLR 447……………………………………………….. AC v DC [2013] 747 Haji-Ioannou

v Frangos [1999] 2 Lloyd’s Reports 337……………………………….. Haji-Ioannou v Frangos [2009] 1747

180


Hakansson v Sweden (1991) 13 EHRR 1…………………………………………… Placito v Slater [2004] 407

Hale, in the Goods of [1915] 2 IR 362……………………………………….. Re Servoz-Gavin (dec'd), Ayling v Summers [2009] 1657 v Norfolk CC [2001] Ch 717…………………………………………... Creasey v Sole [2013] 931

Halesowen Presswork & Assemblies Ltd v Westminster Bank Ltd [1971] 1 QB 1……………………………… Wade v Grimwood [2004] 1195

Halifax and others C-255/02………………………………………………………………… Hutchings v HMRC [2015] 1359

Halifax plc v Curry Popeck [2008] EWHC 1692 Ch……………………………… Hughmans Solicitors v Central Stream Services Ltd [2012] 1559

Halifax Building Society v Thomas [1996] Ch 217………………………………………………. Halley v The Law Society [2003] 845; Shalson v Russo [2003] 1165;

Daraydan Holdings Ltd v Solland Int. Ltd [2004] 815; Sinclair Investment Holdings SA v Versailles Trade Finance Ltd [2006] 1655; Sinclair Investments v Versailles Trade Finance [2011] 839; Novoship (UK) v Nikitin [2014] 1521

Halifax Mortgage Services Ltd v Stepsky [1996] Ch 207………………………………………………. Pesticcio v Huet [2003] 1327

Hall re [1914] P 1……………………………………………………………. Re Murphy, Dalton v Latham [2003] 687; Chadwick v Collinson [2015] 25 v Attorney-General (4) [1996] JRC 148……………………………… Lloyds Trust Co (CI) Ltd v Fragoso [2017] 103 v Hall (1868) LR 1 P&D 481…………………………………………... Killick v Pountney [2000] 41; Re Good, Carapeto v Good [2002] 801;

Tchilingirian v Ouzounian [2003] 709; Re Loxton, Abbot v Richardson [2006] 1567; Scammell v Farmer [2008] 1261; Hubbard v Scott [2012] 29; Schomberg v Taylor [2013] 1413

v IRC [1997] STC (SCD) 126………………………………………….. Executors of Stedman v IRC [2002] 1357 v Lorimer [1992] STC 599…………………………………………….. Chada v HMRC [2015] 745 v Meyrick [1957] 2 QB 455……………………………………………. Mason v Mills & Reeve [2011] 1589; Feltham v Freer Bouskell [2013]

1363 v Rover Services Ltd [2002] EWCA Civ 1514……………………….. Piggott v Aulton [2003] 445 v Woolston Hall Leisure Ltd [2000] IRLR 578………………………. Watts v Watts [2014] 1781

181


Hall and Barker, re (1878) Ch 538…………………………………………………………… Perotti v Collyer-Bristow [2003] 1473 Hallet’s Estate, in re

Knatchbull v Hallett (1880) 13 ChD 696……………………………… Foskett v McKeown [2000] 667; Halley v The Law Society [2003] 845; Shalson v Russo [2003] 1165; Commerzbank AG v IMB Morgan Plc [2005] 1485; Turner v Jacob [2008] 307; Sinclair Investments v Versailles Trade Finance [2011] 1043; Re Lehman Brothers Intl (Europe) [2012] 1355; Butler v Butler [2016] 1519

Halley, re (1959) 43 MPR 79……………………………………………………… Blackett v Darcy [2006] 581 Halpern, Matter of

(1951) 303 NY 33………………………………………………………. Pecore v Pecore [2007] 1591 Halsall

v Brizell [1957] Ch 169 ………………………………………………… Thompson v Bee [2010] 357 Halsey

v Milton Keynes General NHS Trust [2004] 1 WLR 3002………….. Couwenbergh v Valkova [2004] 937 CA; Jarrom v Sellars [2007] 1219; Swain Mason v Mills & Reeve [2012] 1827

Halstead v Condon (1970) 46 TC 289……………………………………………. Lorber v HMRCC [2011] 1199

Halstead’s Will Trusts, re [1937] 2 All ER 570……………………………………………………. Barclays Bank Trust Co v HMRCC [2011] 1489; Holden-Hindley v

Holden-Hindley [2014] 275 Halton International Inc

v Guernroy Ltd [2006] WTLR 1241…………………………………... Cattley v Pollard [2007] 245; Sinclair Investments v Versailles Trade Finance [2011] 839; Sinclair Investments v Versailles Trade Finance [2011] 1043; Bagus Investments Ltd v Kastening [2012] 1675; Williams v Central Bank of Nigeria [2014] 873 SC; Cadogan Petroleum plc v Tolley [2015] 1505

Hamblett v Hamblett [2004] 2 NZLR 116……………………………………….. Re Hamblet (dec’d) [2009] 559

Hambro v Duke of Malborough [1994] Ch 158………………………………… Re S [2006] 1461

182


Hamersley v Newton (2005) 8 ITELR 256…………………………………………. Re Sadick (dec'd), da Silva v HSBC Trustee (Hong Kong) Ltd [2010] 863

Hamilton re, [1895] 2 Ch 370……………………………………………………… Harrison v Gibson [2006] 289

v Al Fayed [2001] 1 AC 395……………………………………………. Couwenbergh v Valkova [2004] 937 CA; Shergill v Kaira [2014] 1729 SC; v Dixon (1873) 1 R 72………………………………………………….. McDowall v IRC [2004] 221

Hamlin v Hamlin [1986] Fam 11………………………………………………. BJ v MJ [2012] 395; Dellal v Dellal [2015] 1137

Hamlyn v John Houston [1903] 1 KB 81………………………………………. Dubai Aluminium v Salaam [2003] 163

Hammersmith & Fulham LBC v Monk (1992) 89 LGR 357……………………………………………. Notting Hill Housing Trust v Brackley [2001] 1353

Hammond v Brearley and Burnett (unreported 1992)……………………………. Butler v Butler [2016] 1519 v Osborn [2002] WTLR 1125…………………………………………. Re Rochelle, Padgham v Rochelle [2002] 1483; Pesticcio v Huet [2003]

1327; Jennings v Cairns [2004] 361 CA; Niersmans v Pesticcio [2004] 699; Randall v Randall [2005] 119; Wright v Hodgkinson [2005] 435; Goodchild v Bradbury [2007] 463; Re Zielinski, Korab-Karpinski v Lucas-Gardiner [2007] 1655; Sillett v Meek [2009] 1065; Walker v Walker [2010] 1617; Re S, D v R [2011] 449; Evans v Lloyd [2013] 1137; Hart v Burbridge [2013] 1191; Kicks v Leigh [2015] 581

Hammond Suddards v Agrichem International Holdings Ltd [2002] CP Rep 21………….. JSC Mezhduarodniy Promyshlenniy Bank v Pugachev [2015] 991

Hampden v Wallis (1884) 27 Ch D 251…………………………………………… Killick v Pountney [2000] 41

Hampden’s Settlement Trusts, re [2001] WTLR 195……………………………………………………… Re the Esteem Settlement [2001] 641; Re the Esteem Settlement, Grupo

Torras SA v Al-Sabah [2002] 337; Re T Settlement [2002] 1529; X v A [2006] 171; Re Leigh’s Settlement Trusts [2006] 477; Buzzoni v HMRCC [2013] 47

Hampshire County Council v A-G (unreported 4th May 1994)……………………………………… Bath & N E Somerset Council v Attorney-General [2002] 1257

183


Hampshire Land Land Co, in re [1896] 2 Ch 743………………………………………………………… Sinclair Investments v Versailles Trade Finance [2011] 839 Hampson

v Guy (1891) 64 LT 778……………………………………………….. Killick v Pountney [2000] 41; Schomberg v Taylor [2013] 1413 Hampton Fuel Allottment Charity, re [1989] Ch 484…………………………………………………………… Rosenzweig v NMC Recordings Ltd [2014] 1027 Hanbury

v Hanbury [1999] 2 FLR 255…………………………………………... Challinor v Challinor [2009] 931; Burgess v Hawes [2012] 423 Hanchett-Stamford

v Attorney-General [2009] WTLR 101……………………………….. Keene v Wellcon London Ltd [2014] 1011 Hancock

re [1896] 2 Ch 173……………………………………………………… Howell v Lees-Millais [2009] 1163 re [1998] 2 FLR 346……………………………………………………. Re McNulty, McNulty v McNulty [2002] 737; Robinson v Bird [2003] 529;

Robinson v Fernsby [2004] 257; Re Gold, Curtis v Gold [2005] 673; Re Myers, Myers v Myers [2005] 853; Garland v Morris [2007] 797; Baynes v Hedger [2008] 1719; H v M [2010] 193; Hope v Knight [2011] 583; Ilott v Mitson [2011] 779 CA; Christofides v Seddon [2014] 215; Illott v Mitson [2015] 1399 CA

v Watson [1902] AC 14………………………………………………... Wyndham v Egremont [2009] 1473 Hancock Shipping Co Ltd

v Kawasaki Heavy Industries Ltd [1992] 1 WLR 1025 ……………... Roberts v Gill [2010] 1223 SC Hankinson

v Revenue & Customs [2009] UKFTT 384…………………………… Tuczka v HMRCC [2010] 715; Taube Trustees v HMRCC [2011] 1 Hanley

v Pearson (1879) 13 Ch D 545…………………………………………. Day v Day [2013] 817 Hanlon, re

Heads v Hanlon [1933] 1 Ch 254……………………………………… AN v Barclays Private Bank & Trust (Cayman) Ltd [2007] 565 Hannam, re

[1987] 2 Ch 39………………………………………………………….. Thomas v Kent [2007]177 Hannan’s Empress Gold Mining & Developmeny Co,re (Carmichael’s case) [1896] 2 Ch 643………………………………….. Schindler v Brie [2003] 1361; Angove’s Pty Ltd v Bailey [2016] 1309 Hannigan

184


v Hannigan [2006] WTLR 597………………………………………… Re Parnall, Parnall v Hurst [2003] 997; Nesheim v Kosa [2007] 149 Hansby Co Ltd, re (HCMP 4610 of 2003) (unreported 12 May 204)……………………………………………….. Luo v Estate of Hui & anr [2009] 849 Hansom

v E Rex Making & Co [2003] EWCA Civ 1801 ………………………. Re K [2007] 1007 v HMRC [2012] WTLR 1769………………………………………….. Litman v HMRC [2015] 857

Haq v Singh [2001] EWCA Civ 957………………………………………… Roberts v Gill [2010] 1223 (SC); Milburn-Snell v Evans [2011] 1213

Harcourt, re [2012] WTLR 1779……………………………………………………… Re Buckley [2013] 373; Re MRJ, JT and KT v Suffolk CC [2014] 1245

Harding v HMRC [2008] EWCA Civ 1164……………………………………… Rogge v HMRCC [2012] 537

Hardman Group Ltd v Alexander (2003) 212 NSR (2d) 304………………………………… Giles v Westminster Savings Credit Union[2006] 1745

Hardoon v Belios (Hong Kong) [1901] AC 118…………………………………. Independent Trustee Services v GP Noble Trustees [2012] 1171

Hardy v Motor Insurers’ Bureau [1964] 2 QB 745………………………….. Henderson v Wilcock [2016] 475 v Rubin [1998] OJ No 2312……………………………………………. Bott v Macaulay [2007] 235

Hardyman, re [1925] Ch 287…………………………………………………………… Blech v Blech [2002] 483

Hargreeves v Fleming [1975] NZLR 209…………………………………………… Hostick v The New Zealand Railway & Locomotive Scoceity Waikato

Branch [2007] 1563; Butler v Butler [2016] 1519 v Revenue and Customs Commissioners [2016] EWCA Civ 174……. Wood v HMRC [2016] 1463 Harker’s Will trusts, in re [1969] 1 WLR 1124……………………………………………………... Bassett v Basset [2005] 51 Harkness

v Bell’s Asbestos and Engineering Ltd [1967] 2 QB 729…………….. Hannigan v Hannigan [2006] 597 Harley

v McDonald [2001] UKPC 18………………………………………….. Sharma v Hunters [2012] 259 Harley Street Capital Ltd

185


v Tchigirinski (No 1) [2005] EWHC 2471…………………………….. JSC Mezhduarodniy Promyshlenniy Bank v Pugachev [2015] 991 Harman

v Glencross [1986] 2 FLR 241…………………………………………. Haines v Hill [2008] 447 Harmer

v Armstrong [1934] Ch 65…………………………………….……….. Roberts v Gill [2008] 1429; Roberts v Gill [2010] 1223 SC v Federal Commissioner of Taxation (1991) 173 CLR 264………….. Raftland Pty Ltd v Federal Commissioner of Taxation [2006] 657 Harper

v Hayes (1860) 2 Giff 210……………………………………………… Bagum v Hafiz [2015] 1303 v National Coal Bopard [1974] QB 614………………………………. A-G v Charity Commission [2012] 977

Harpur’s Will Trust, re [1961] Ch 38 HC; [1962] Ch 78 CA……………………………………. Ulrich v Treasury Solicitor [2005] 385 Harries

v Barclays Bank [1997] 2 EGLR 15…………………………………… Whalen v Kelsey [2011] 1297 Harrington

v Gill (1983) 4 FLR 265………………………………………………… Churchill v Roach [2003] 779 Harris re, Harris v Harris [1912] 2 Ch 241…………………………………… RSPCA v Sharp [2011] 311 v Beauchamp Bros [1894] 1 QB 801…………………………………... Tasarruf Mevduati v Merrill Lynch [2010] 1287; Tasaruff Mevduati

Sigorta Fonu v Merrill Lynch [2011] 1249 v Fisher NO [1960) (4) SA 855 (A)……………………………………. Jowell v Bramwell-Jones [2002] 31 v Goddard [1983] 3 All ER 242……………………………………….. Quigley v Masterson [2012] 521 v Knight (1890) 15 PD 170…………………………………………….. Ferneley v Napier [2011] 1303

v Lord Shuttleworth [1994] ICR 991…………………………………. Sieff v Fox [2005] 891 v Sharp (unreported 21st March 1989)…………………………………. Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2004] 1

Harrison v Bloom Camillin (unreported 4 Feb 2000)……………………………. d’Abo v Carleton Paget [2000] 863 v Gibson [2006] WTLR 289……………………………………………. Re Harding, Gibbs v Harding [2007] 479 v Harrison [2009] WTLR 1319 ……………………………………….. BQ v DQ [2011] 373 v Mills [1976] 1 NSWLR 42……………………………………………. Re Macedonian Orthodox Community Church St Petka Inc’s application

(No 3) [2007]1429 v Tew [1990] 2 AC 523 ………………………………………………… McIlwraith v McIlwraith [2003] 413

Harrison-Broadley

186


v Smith [1964] 1 All ER 867…………………………………………… Creasey v Sole [2013] 931 Harrods (Buenos Aires) Ltd, re [1992] Ch 72…………………………………………………………….. Chelleram v Chelleram [2002] 675 Harrogate Borough Council

v Simpson (1984) 17 HL 205…………………………………………… Holland v IRC [2003] 207 Harrold

v IRC [1996] STC (SCD) 195………………………………………….. Arnander v HMRCC [2007] 51; Atkinson v HMRCC [2010] 745; HMRC v Atkinson [2012] 197

Harrow LBC v Qazi [2003] WLR 792………………………………………………… Al-Bassam v Al-Bassam [2004] 157

Harry Parker Ltd v Mason [1940] 2 KB 590………………………………………………. Patel v Mirza [2013] 1755; Patel v Mirza [2014] 1567 CA

Harsten Developments Ltd v Bleaken [2012] EWHC 2704 (Ch)……………………………………. Creasey v Sole [2013] 931

Hart Burbidge [2013] WTLR 1191………………………………………….. Kicks v Leigh [2015] 581 v Dabbs [2001] WTLR 527…………………………………………….. Fuller v Strum [2002] 199 CA

v O’Connor [1985] AC 1000…………………………………………... Masterman-Lister v Brutton [2003] 259 CA; Bailey v Warren [2006] 753; Evans v Lloyd [2013] 1137

Hart’s Trusts, re 3 De G&J 195; [1950] Ch 54…………………………………………… Harrison v Tucker [2003] 883 Harter

v Harter (1873) LR 3 P&D 11…………………………………………. Marley v Rawlings [2014] 299 SC Harthan

v Mason [1980] STC 94………………………………………………… McLaughlin v HMRCC [2012] 855; Ramsay v HMRCC [2013] 1773 Harthon

v Mason (1979) 53 TC 272…………………………………………….. Executors of Stedman v IRC [2002] 1357 Hartigan, re [1989] 2 QdR 401……………………………………………………… Bassett v Basset [2005] 51 Hartigan Nominees

v Rydge (1992) 29 NSWLR 405……………………………………….. Rouse v IOOF Australia Trustees [2001] 111; Re the Angora Trust

187


Rosewood v Schmidt [2001] 1081 IoMHC; Stuart-Hutcheson v Spread Trust Co Ltd [2002] 1213; Schmidt v Rosewood Trust Ltd [2003] 565 PC; Foreman v Kingstone [2005] 823; Kain v Hutton [2005] 977 NZHC; Crowe v Stevedoring Employees Retirement Fund Pty Ltd [2005] 1271; Bathurst v Kleinwort Benson (Channel Islands) Trustees Ltd [2007] 759; Kain v Hutton [2007] 1751 NZCA; Breakspear v Ackland [2008] 777; An application for information about a trust [2015] 559; Erceg v Erceg [2016] 1575

Hartshorne v Gardner [2008] WTLR 837…………………………………………. Anstey v Mundle [2016] 931

Harvey re, Westminster Bank v Aswith [1941] 3 All ER 284………………... Re Z Trust, MEP v Rothschild Trust Cayman Ltd [2011] 735

v Pratt [1965] 1 WLR 1025……………………………………………. Re Rochelle, Padgham v Rochelle [2002] 1483 Harwood

v Baker (1840) 3 Moor PC 282………………………………………… Masterman-Lister v Brutton [2003] 259 CA; Hoff v Atherton [2005] 99; Re Loxton, Abbot v Richardson [2006] 1567; Ledger v Wootton [2008] 235; Perrins v Holland [2010] 1415 CA; Jeffrey v Jeffrey [2013] 1509; Simon v Byford [2013] 1615; Markou v Goodwin [2014] 605; Simon v Byford [2014] 1097 CA

v Harwood [1991] 2 FLR 274…………………………………………. Stack v Dowden [2006] 511 CA; Stack v Dowden [2007] 1053 HL; DR v GR [2013] 1123

Haselmere Estates Ltd v Baker [1982] 1 WLR 1109; [1982] 3 All ER 525……………………. Perkins v Women’s Total Abstinence Educational Union [2004] 133;

Rosenzweig v NMC Recordings Ltd [2014] 1027 Hasanali

v Mansoorali Privy Council Appeal 79/145 (unreported 1st December 1947)………………………………... Shergill v Kaira [2014] 1729 SC

Hashem v Shayif [2008] EWHC 2380…………………………………………… Law Society v Isaac & Isaac Holdings Ltd [2011] 425; BJ v MJ [2012] 395

Hassan v Pasha (No 2) (unreported 19 December 2003)……………………….. Kain v Hutton [2007] 1751 NZCA

Hatelow

188


v Jackson (1828) 8 B & C 221…………………………………………. Patel v Mirza [2014] 1567 CA Hastings-Bass, re

[1975] Ch 25…………………………………………………………….. Breadner v Granville- Grossman [2000] 829; Abacus Trust Co (IoM) v NSPCC [2001] 953; AMP (UK) plc v Barker [2001] 1237; Allan v Rea Brothers Trustees Ltd [2002] 625; Hearn v Younger [2002] 1217; Re Barr’s Settlement Trusts [2003] 151; Re Green GLG Trust, ex parte Abacus (CI) [2003] 377; Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2004] 1; Burrell v Burrell [2005] 313; Sieff v Fox [2005] 891; Kain v Hutton [2005] 977 NZHC; St Mary & St Michael Parish Advisory Co v Westminster Roman Catholic Diocese Trustee [2006] 881; Donaldson v Smith [2007] 423; Barclays Private Bank & Trust (Cayman) Ltd v Chamberlain [2007]1697; Kain v Hutton [2007] 1751 NZCA; AN v Barclays Private Bank & Trust (Cayman) Ltd [2007] 565; Re Winton Investment Trust, Seaton v Morgan [2008] 553; Ogden v Trustees of RSH Griffiths 2003 Settlement [2008] 685; Oakley v Osiris Trustees Ltd [2009] 461 PC; Re Howe Family Number 1 Trust [2009] 419; Thorpe v HMRCC [2009] 1269; Bhatt v Bhatt [2009] 1117; Re Betsam Trust, McBurney v McBurney [2009] 1489; Pierce v Wood [2010] 253; HMRCC v Gresh [2010] 1303; Pitt v Holt [2010] 269; Pitt v Holt; Futter v Futter [2011] 623 CA; Jiggins v Low [2010] 1803; Re A Trust, B v C [2011] 745; Re the Ta-Ming Wang Trust [2013] 129; Futter v HMRCC; Pitt v HMRCC [2013] 977; Freedman v Freedman [2015] 1187; Re the Onorati Settlement v Confiance Ltd [2015] 1773

Hatton v Chages [2003] PNLR 24…………………………………………….. Jessup v Wetherell [2007] 515

Haugesund Kommune v Depfa ACS Bank [2011] EWCA Civ 33…………………………….. Gabriel v Little [2013] 419

Havering LBC v LD and KD (unreported 25th June 2010)…………………………….. Re E [2011] 203

Havill (deceased), re [1968] NZLR 217……………………………………………………….. Wendt v Orr [2005] 223

Haward

189


v Fawcetts [2006] 1 WLR 682………………………………………….. Jessup v Wetherell [2007] 515 Hawes

v Burgess [2013] WTLR 453………………………………………….. Re Ashkettle [2013] 1331; Feltham v Freer Bouskell [2013] 1363; Simon v Byford [2013] 1615; Re Stolkin [2013] 1793; The Vegetarian Society v Scott [2014] 525; Fischer v Diffley [2014] 757; Simon v Byford [2014] 1097 CA; Elliott v Simmonds [2016] 1355

Hawke v Edwards (1947) 48 SR (SNW) 21 (CA)……………………………. Official Assignee in Bankruptcy v Wilson [2008] 1235

Hawkesley v May [1956] 1 QB 304 ……………………………………………….. Foreman v Kingstone [2005] 823 Hawkesley’s Settlements, re

Black v Tidy [1934] Ch 384…………………………………………… Perdoni v Curati [2012] 506 Ch D; Curati v Perdoni []2013] 63 CA; Marley v Rawlings [2014] 299 SC

Hawkeye Power Corp v Sigma Engineering Ltd 2012 BCCA 414…………………………… Frame v Rai [2015] 1539

Hawkins v Blewitt (1798) 2 Esp 662…………………………………………….. Vallee Birchwood [2013] 1095

Hawks v McArthur [1951] 1 All ER 22……………………………………….. Pennington v Waine [2002] 387 CA

Hay’s Settlement Trusts, re [1982] 1 WLR 202……………………………………………………… Breadner v Granville- Grossman [2000] 829; Re the Angora Trust [2001]

1081; Schmidt v Rosewood [2003] 565 PC Hayes

v Meade (1987) 29 ETR 217 (NBQB)…………………………………. Campbell v Shamata [2002] 1289 Hayes’ Will Trusts Pattinson v Hayes [1971] 2 All ER 341 ………………………………. Patchett v Williams [2006] 639 Hayim

v Citibank NA [1987] AC 730………………………………………… Alexander v Perpetual Trustees WA Ltd [2002] 937; Graham v Turtill [2003] 821; Cattley v Pollard [2007] 245; Roberts v Gill [2008] 1429; Roberts v Gill [2010] 1223 SC; Bayley v DG Associates [2014] 1315; Haastrup v Okorie [2016] 803

Hayman

190


v Equity Trustees Ltd [2003] VSC 353 ………………………………. Close Trustees (Switzerland) SA v Vildosola [2008] 1543 Hayward

v Angell (1683) 1 Vern 222…………………………………………… AN v Barclays Private Bank & Trust (Cayman) Ltd [2007] 565 Hazell v Hammersmith LBC [1992] 2 AC 1…………………………………. A-G v Trustees of the British Museum [2005] 781 Head

v Lord Teynham (1783) 1 Cox 57…………………………………….. Sheffield v Sheffield [2014] 1039 Healey

v Brown [2002] WTLR 849…………………………………………….. Re Walters, Olins v Walters [2008] 329 ChD; Fry v Densham-Smith [2011] 387

Heaney-Irving v HMRCC [2011] UKFTT 785 TC……………………………………. Hanson v HMRCC [2012] 1769 Hearn

v Younger [2002] WTLR 1317………………………………………… Re Barr’s Settlement Trusts [2003] 151; Sieff v Fox [2005] 891 Heartly

v Nicholson (1874) LR 19 Eq 233……………………………………… Pennington v Waine [2002] 387 CA; Shah v Shah [2011] 519 Heath

v Tang [1993] 1 WLR 1421……………………………………………. Re Hemming [2008] 1833 Heather

v P-E Consulting Group Ltd (1972) 48 TC 293 ……………………… Macdonald v Dextra Accessories [2003] 675 Ch Heaton’s Transport (St Helens) Ltd

v Transport & General Worker’s Union [1973] AC 15……………... In the matter of E (a donor) [2000] 383 Hedges

v Hedges (1708) Prec Ch 269………………………………………….. Vallee Birchwood [2013] 1095 Hedley Byrne

v Heller & Co [1964] AC 465…………………………………………. Bardissy v D’Souza [2003] 929; Gregson v HAE Trustees Ltd [2008] 999; Hughes v Richards [2011] 997

Heilbronner deceased, re Nathan v Kenny [1953] 1 WLR 1254…………………………………. Re Viertel [2003] 1075 Heinl

v Jyske Bank Gilbraltar Ltd [1999] Lloyd’s Rep Bank 511………….. Ultraframe (UK) Ltd v Fielding [2007] 835 Helena Partnerships Ltd

191


v HMRC [2011] UKUT 271 (TCC)……………………………………. Human Dignity Trust v Charity Commissioners [2015] 789 Hellard

v Carvalho [2013] EWHC 2876 (Ch)…………………………………. National Westminster Bank v Lucas [2014] 637 Hellenic Mutual War Risks Association (Bermuda) Ltd

v Harrison (The Sagheera”) [1997] 1 Lloyd’s Rep 160……………… Birdseye v Roythorne & Co [2015] 961 Hellespont Ardent, the

[1997] 2 Lloyd’s Rep 547……………………………………………… Spread Trustee Co Ltd v Hutcheson [2010] 315 ; Spread Trustee Co Ltd v Hutcheson [2012] 317

Helmsman Ltd v Bank of New York Trust Company (Cayman) Ltd

[2009] CILR 490………………………………………………. Crociani v Crociani [2015] 975 Helmore

v Smith (1886) 35 Ch D 436…………………………………………… Kao Lee & Yip v Koo [2003] 1283 Helvering

v Gregory 69 F.2d 809 (2nd Cir 1934)………………………………….. BJ v MJ [2012] 395 Helvetic Investment Corporation Pty Ltd

v Knight [1984] 9 ACLR 773………………………………………….. AMP General Ins. v Macalister Todd Phillips Bodkins [2006] 189 Hemmens

v Wilson Browne [1995] Ch 223……………………………………… Humblestone v Martin Tolhurst Partnership [2004] 343; Hughes v Richards [2011] 997

Hemming, deceased, re [2008] WTLR 1833……………………………………………………... White v Matthys [2014] 725

Henderson v Henderson (1843) Hare 100…………………………………………. Clark v Cutland [2004] 629; v Henderson [1967] P 77………………………………………………. Mrs F &S2 v CIR [2000] 505; Peters v Pinder [2011] 1379; High

Commissioner for Pakistan v Nizam of Hyderabad [2016] 1763 v Merritt Syndicates [1995] 2 AC 145………………………………… Killick v PriceWaterhouseCoopers [2001] 699; Khouj v Acropolis Capital

Partners Ltd [2016] 83 Hennekam deceased, re [2009] SESC 188……………………………………………………….. Marley v Rawlings [2011] 595 Ch D; Marley v Rawlings [2012] 639 CA Henriques

v Giles [2009] ZASCA 64………………………………………………. Marley v Rawlings [2012] 639 CA

192


Henry v Hammond [1913] 2 KB 515…………………………………………. Re Japan Leasing (Europe) plc [2000]301; Kingate Global Fund Ltd v

Knightsbridge (USD) Fund [2010] 1201; Re Lehman Brothers Intl (Europe) [2012] 1355; Charity Commission v Framjee [2014] 1489

v Henry [2010] WTLR 1011…………………………………………… Creasey v Sole [2013] 931; Davies v Davies [2016] 1175 Hently

v Wrey (1882) 21 Ch D 332……………………………………………. Kain v Hutton [2007] 1751 NZCA Henwood

v Balow Clowes International Ltd (in liquidation) [2008] EWCA Civ 577…………………………………………………. Kebbeh v Farmer [2016] 1011

Hepworth v Hepworth (1870) LR 11 Eq 10……………………..……………….. Pecore v Pecore [2007] 1591

Herbert, re (1887) 34 Ch D 50………………………………………………….. Bentine v Bentine [2014] 197 v Byrne [1964] 1 WLR 519…………………………………………… R (on the application of Walford) v Worcestershire CC [2014] 701 v Doyle [2010] EWCA Civ 1095……………………………………… Ely v Robson [2016] 1383

Hercules Managements Ltd v Ernst & Young [1997] 2 SCR 165………………………………….. Hall v Estate of Bruce Bennett [2003] 827

Heriot’s Hospital, feoffees of v Ross (1846) 12 CI & Fin 507…………………………………………. Re The Christian Brothers of Ireland in Canada [2004] 1079

Herman v HMRCC [2007] WTLR 1201 ……………………………………….. Burton v HMRCC [2009] 1499; Bowring v HMRC [2016] 79

Hermann v Charlesworth [1905] 2 KB 123……………………………………… Patel v Mirza [2014] 1567 CA

Hernando, re Hernando v Sawtell (1884) 27 Ch D 284……………………………… Clark v WWF [2011] 961 Herne

v Herne (1706) 2 Vern 555……………………………………………. Scarfe v Matthews [2012] 1579 Herrick

re [1918] 52 ILT 213…………………………………………………… Human Dignity Trust v Charity Commissioners [2015] 789 Hertfordshire Investments Ltd v Bubb [2000] 1 WLR 2318…………………………………………… Davis v Wiggett [2016]1563

193


Hetherington, re [1990] Ch 1…………………………………………………………. The Independent Schools Council v Charity Comm. [2012] 41; A-G v

Charity Commission [2012] 977 Heugh

v Scard (1876) 33 LT 659……………………………………………… Blades v Isaac [2016] 589 Hewison

v Meridian Shipping Services Pte Ltd [2002] EWCA Civ 1821 ……… Watts v Watts [2014] 1781 Hewitt

v Kaye (1868) LR 6 Eq 198……………………………………………. Blackett v Darcy [2006] 581 Hewson

v Shelley [1914] 2 Ch 13……………………………………………….. Gray v Richards Butler [2001] 625 Heyman

v Dobson [2010] WTLR 1151………………………………………….. Kershaw v Micklethwaite [2011] 413 Heys, in the estate of Walker v Gaskill [1914] P 192………………………………………… Healey v Brown [2002] 849; Szabo v Boros [2002] 1389; Jiggins v Brisley

[2003] 1141; Shovelar v Lane [2011] 1411 Heywood

v Wellers [1976] 1 QB 446……………………………………………. Galmerrow Securities v National Westminster Bank [2002] 129 HHH Employee Trust, re [2013] JRC 023 …………………………………………………………. Re the K Trust [2016] 1225 Hicknell, re (1981) 10 ETR 288……………………………………………………... Campbell v Shamata (additional reasons) [2002] 1299 Hicks

v McClure (1922) 64 SCR 361………………………………………… Re Clements Estate [2007] 1717 Hida Maru [1981] 2 Lloyd’s Rep 510……………………………………………….. Dellal v Dellal [2015] 1137 Higginbottam, in re [1892] 3 Ch 132………………………………………………………… Re Merry deceased, Meredith v Plaxton [2003] 425; James v Williams

[2015] 1745 Higgins

v Dawson [1902] AC 1………………………………………………… Wendt v Orr [2005] 223 Higginson’s Executors

194


v IRC [2002] WTLR 1413…………………………………………….. Arnander v HMRCC [2007] 51; Golding v HMRCC [2011] 1183; HMRCC v Hanson [2013] 1029

High Commissioner of Pakistan v National Westminster Bank plc [2015] EWHC 55 (Ch)…………… High Commissioner for Pakistan v Nizam of Hyderabad [2016] 1763 Hill

v Crook (1873) LR 6 HL 265………………………………………….. Re Frey’s Settlement [2001] 1013 v East and West India Dock Co (1884) 9 App Cas 448……………… JP Gilchrist Trust v HMRC [2014] 1209 v Haines [2008] WTLR 447…………………………………………… Independent Trustee Services v GP Noble Trustees [2012] 1171 v Hickin [1897] 2 Ch 579……………………………………………… French v Barcham [2008] 1813 v Hill (1904) 8 OLR 710………………………………………………... Pecore v Pecore [2007] 1591 v Permanent Trustee Co of New South Wales [1930] AC 720 (PC)…. Wong v Burt [2005] 291; Taube Trustees v HMRCC [2011] 1 v Spread Trustee Company Ltd [2006] WTLR 1009………………… Ali v Bashir [2016] 187 v Stokes plc [2011] EWHC 3583 Ch…………………………………... Re BXL Services [2012] 1695 v Van Erp (1997) 188 CLR 159 ……………………………………….. Blackett v Darcy [2006] 581

Hillingdon, London Borough of v Neary [2011] WTLR 769…………………………………………….. JS v KB [2014] 991 Hillman

v Rogers [1997] EWCA Civ 3069…………………………………….. Donaldson v Smith [2007] 423 Hills v Hains [2007] EWCA Civ 1284………………………………………. Re Claridge [2011] 1681 Hills (Patent) Ltd

v University College Hospital [1956] 1 QB 99………………………... Lloyd v Dugdale [2002] 863 Hillsdown Holdings plc

v Pensions Ombudsman [1997] 1 All ER 862………………………… The Public Trustee v Cooper [2001] 901; Sieff v Fox [2005] 891; Thorpe v HMRCC [2009] 1269; Cardigan v Moore [2012] 931; Watts v Watts [2014] 1781

Hilton v Barker Booth & Eastwood [2005] UKHL 8……………………….. Ratiu v Conway [2006] 101; Mason v Mills & Reeve [2011] 1589 v Sutton Steam Laundry [1946] KB 65 ……………………………… Roberts v Gill [2010] 1223 SC; Milburn-Snell v Evans [2011] 1213 Hine

v Hine [1962] 1 WLR 1124……………………………………………. Stack v Dowden [2007] 1053 HL Hingeston

195


v Tucker (1862) 2 SW & TR 596………………………………………. Re Seagrave, O’Brien v Seagrave [2007]1037 Hinton

v Dibbin (1842) 2 QB 646……………………………………………… Spread Trustee Co Ltd v Hutcheson [2012] 317 Hip

v H Neotia & Co [1918] AC 888……………………………………… Couwenbergh v Valkova [2004] 937 CA Hiscocks (deceased)

v Hiscocks (1839) 5 M&W 363………………………………………… Wendt v Orr [2005] 223 Hitch

v Stone (HMIT) [2001] STC 214……………………………………… Shalson v Russo [2003] 1165; Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2004] 1; MacKinnon v Regent Trust Company Ltd [2005] 1367; Minwalla v Minwalla [2006] 311; CI Law Trustees Ltd v Minwalla [2006] 807; Official Assignee in Bankruptcy v Wilson [2008] 1235; A v A [2009] 1; Pankhania v Chandegra [2013] 101; Hamilton v Hamilton [2016] 1699

Hivac Ltd v Park Royal Scientific Instruments Ltd [1946] 1 Ch 169…………… Kao Lee & Yip v Koo [2003] 1283

HLB Kidsons v Lloyds Underwriters [2007] EWHC 2699………………………….. Fyfe v Watts [2013] 1169

HLN, re [2015] EWCOP 77………………………………………………………. Re WP [2016] 523 HM, re [2010] EWHC 870 (Fam)………………………………………………. Re PO, JO v GO [2014] 337 HM Customs and Excise

v Grace [2008] EWHC 2708…………………………………………… Turberville v HMRCC [2010] 899 v MCA [2002] EWCA Civ 1039……………………………………….. Gibson v HMRC Prosecution Office [2008] 1605

HMF, re [1976] Ch 33……………………………………………………………. Re AB [2014] 1117; Re D [2016] 1153 HMRC

v Bank of Ireland Britain Holdings Ltd [2008] EWCA Civ 58……… Rogge v HMRCC [2012] 537 v Benchdollar Ltd [2010] 1 All ER 174……………………………….. Crabbe v Townsend [2017] 13 v Brander [2010] WTLR 1545…………………………………………. The Trustees of David Zetland Settlement [2013] 1065 v First Nationwide [2011] STC 1540…………………………………. McLaughlin v HMRCC [2012] 855

196


v George [2004] WTLR 75…………………………………………….. Curtis Green v HMRC [2015] 1337 v Hok [2012] UKUT 363………………………………………………. Hutchings v HMRC [2015] 1359; Groves v HMRC [2016] 799 v Household Estate Agents Ltd [1989] STC 873…………………….. Bingham v HMRCC [2013] 787 v Margaret Findlay [2013] UKFTT 564……………………………… Hutchings v HMRC [2015] 1359 v Massey and Masset t/a Hilden Park Partnership

[2013] UKFTT 364……………………………………………. Hutchings v HMRC [2015] 1359 v Mayes [2011] EWCA Civ 407 ……………………………………….. Rogge v HMRCC [2012] 537 v Noor [2013] UKUT 071 (TCC)………………………………………. JP Gilchrist Trust v HMRC [2014] 1209 v Pawson [2013] WTLR 469…………………………………………… The Trustees of David Zetland Settlement [2013] 1065; Best v HMRC

[2014] 409; Curtis Green v HMRC [2015] 1337 v Scottish Provident Institution [2005] STC 15……………………… Salinger v HMRC [2016] 1833

v Tower McCashback LLP 1 [2011] UKSC19……………………….. McLaughlin v HMRCC [2012] 855; Edwards-Moss v HMRC [2016] 995; Salinger v HMRC [2016] 1833

Ho v Ho [2008] HKCU 2011……………………………………………… Cheung v Yim [2010] 975

Hoare’s Trustees v Gardner [1978] 1 All ER 791 ……………………………………….. McLaughlin v HMRCC [2012] 855

Hobbs v UK (unreported, 18 June 2002)……………………………………… Burden v UK [2007] 607 4th; Burden v UK [2008] 1129 GC

Hobourn Aero Components Ltd’s Air Raid Distress Fund re [1946] Ch 194……………………………………………………….. A-G v Charity Commission [2012] 977

Hoddle v CCF Construction Ltd [1992] 2 All ER 550………………………... Singh v Bhasin [2000] 275

Hodge, re [1940] Ch 260…………………………………………………………… University of London v Prag [2015] 705 Hodges, re (1878) 7 Ch D 754………………………………………………………. Futter v HMRCC; Pitt v HMRCC [2013] 977 Hodgkinson

v Simms [1994] 3 SCR 377…………………………………………….. Giles v Westminster Savings Credit Union [2006] 1745; AIB Group v Mark Redler & Co [2015] 187

Hodgson v Clarke (1860) 1 de GF & J 384………………………………………. Scarfe v Matthews [2012] 1579

197


Hodson v Hodson [2006] EWHC 2878 (Ch)……………………………………. Hart v Burbridge [2013] 1191

Hoechst UK Ltd v IRC [2004] STC 1486………………………………………………… Freeman v Ansbacher Trustees (Jersey) Ltd [2010] 569

Hoey, re [1944] NZLR 900……………………………………………………… Re Allen, Lewis v Vincent [2008] 1691

Hoff v Atherton [2004] EWHC 177 (Ch)…………………………………… Poole v Everall [2016] 1621

[2005] WTLR 99 CA………………………………….. Re Baker Deceased, Baker v Baker [2008] 565; Re Bates, Bates v Wheildon [2008] 1705; Blackman v Man [2008] 389; Kostic v Chaplin [2008] 655; Scammell v Farmer [2008] 1261; Re Edonya (deceased) WTLR (w) 2009-6; Re Perrins,(dec'd), Perrins v Holland [2009] 1387 (HC); Perrins v Holland [2010] 1415 CA; Re Key, Key v Key [2010] 623; Gill v Woodhall [2011] 251; Cowderoy v Cranfield [2011] 1699; Burgess v Hawes [2012] 423; Wharton v Bancroft [2012] 693; Schrader v Schrader [2013] 701; Re Ashkettle [2013] 1331; Jeffrey v Jeffrey [2013] 1509; Simon v Byford [2013] 1615; Pearce v Beverley [2014] 85; The Vegetarian Society v Scott [2014] 525; Simon v Byford [2014] 1097 CA; Walker v Badmin [2015] 493; Sharp v Hutchins [2015] 1269; Elliott v Simmonds [2016] 1355;

Holböck [2007] ECR I-4051……………………………………………………… Persche v Finanzamt Lüdenscheid [2009] 483

Holden ex parte the Official Receiver, re [1987] 20 QBD 43……………………………………………………… Re Hemming [2009] 233

Holder re [1953] Ch 468……………………………………………………….. Martin v Triggs Turner Bartons [2010] 671 v Holder [1966] 2 All ER 116…………………………………………. Drakeford v Cotton [2012] 1135 v Holder [1968] Ch 353……………………………………………….. Chelleram v Chelleram [2002] 675; Cardigan v Moore [2012] 931; Mills v

Mills [2015] 1631 Holding and Management Ltd

v Property Holding and Investment Trust plc [1989] 1 WLR 1313…. Breadner v Granville-Grossman [2001] 377; Breadner v Granville- Grossman (costs) [2006] 411; McLaughlin v HMRCC [2012] 855

198


Holford’s Settlement, re [1945] Ch 21……………………………………………………………. Re Epona Trustees Ltd [2009] 87

Holiday Inns Inc v Broadhead (1974) 232 EG 951……………………………………… Banner Homes v Luff Developments [2000] 473; Cobbe v Yeomans Row

Management Ltd [2005] 625 Ch; Yeoman’s Row Management Ltd v Cobbe [2006]1473 CA; Yeoman’s Row Management Ltd v Cobbe [2008]1461 HL; Herbert v Doyle [2009] 589

Holland v Hodgson (1872) LR 7 CP 328 ………………………………………. Cardigan v Moore [2012] 931

Holliday v Musa [2010] WTLR 839……………………………………………… Morris v Davies [2011] 1643

v St Leonard’s Shoreditch (1861) 11 CB (NS) 192…………………… Re The Christian Brothers of Ireland in Canada [2004] 1079 Hollinshead

v Hazleton [1916] 1 AC 428…………………………………………… Re Hemming [2008] 1833 Hollis

v Burton [1892] 3 Ch 226……………………………………………… Killick v Pountney [2000] 41 v Dow Corning Corp [1995] 4 SCR 634……………………………… Madsen Estate v Saylor [2007] 1579 v Smith (1808) 10 East 293…………………………………………….. Daniels v Thompson [2004] 511

Holman v Howes [2007] WTLR 1539…………………………………………... Jones v Kernott [2009] 1771 Ch v Johnson (1775) 1 Cowp 341…………………………………………. Collier v Collier [2003] 617; Patel v Mirza [2014] 1567 CA; Watts v Watts

[2014] 1781 Hollman

v Fazenda Publica [2007] ECR I-08491 ……………………………….. Jager v Finanzamt Kusel-Landsthuhl [2008] 1047 Holmes v Coghill (1802) 7 Ves Jun 499………………………………………… Tasaruff Mevduati Sigorta Fonu v Merrill Lynch [2011] 1249

v Godson (1856) 8 De GM & G 152…………………………………… McLaughlin v HMRCC [2012] 855 v Goring (1824) 9 Moo PC 166; 2 Bing 76……………………………. Donaldson v Smith [2007] 423

v Lord Keyes [1959] Ch 199…………………………………………... Hurst v Crampton Bros (Coopers) Ltd [2003] 659; Pennington v Crampton [2005] 559

v Millage [1893] 1 QB 551……………………………………………… Tasarruf Mevduati v Merrill Lynch [2010] 1287; Tasaruff Mevduati Sigorta Fonu v Merrill Lynch [2011] 1249

199


v Permanent Trust Company of New South Wales Ltd (1932) 47 CLR 113…………………………………………….. Barns v Barns [2011] 1093

Holt v Anchorage Management Ltd [1987] 1 NZLR 108…………………. Patchett v Williams [2006] 639

Holt dec’d, re Holt v IRC [1953] 1 WLR 1488……………………………………….. Executors of MacArthur v HMRCC [2008] 1185; Watkins v HMRCC

[2012] 677 Holt’s Settlement, re

[1969] 1 Ch 100; [1968] 1 All ER 470…………………………………. Kain v Hutton [2005] 977 NZHC; Wyndham v Egremont [2009] 1473; Mubarak v Mubarik [2009] 1543 JCA; Wright v Gater [2012] 549; Allfrey v Allfrey [2015] 1117

Holtby v Hogson (1889) 24 QBD 103…………………………………………. Robinson v Fernsby [2004] 257

Holtham v Arnold [1986] 2 BMLR 123…………………………………………. Hartshorne v Gardner [2008] 837

Home Office v Lownds [2002] EWCA Civ 365……………………………………… Martin v Triggs Turner Bartons [2008] 409 v Wainwright [2001] EWCA Civ 2081; [2002] 3 WLR 405………….. Holland v IRC [2003] 207

Home Treat, re [1991] BCLC 705………………………………………………………. Sharma v Sharma [2014] 111 Homeowners Friendly Society Ltd

v Barrett [1995] STC (SCD) 90 ………………………………………. Robertson v IRC (costs) [2002] 907 Hong Kong Bank of Australia Ltd

v Murphy [1993] 2 VR 419…………………………………………… Re Macedonian Orthodox Community Church St Petka Inc’s application (No 3) [2007]1429

Hong Kong Fir Shipping Co Ltd v Kawasaki Kisen Kaisha [1962] 2 QB 26…………………………… Re Hobley, National Westminster Bank v Twentyman [2006] 465

Hone v Abbey Forwarding Ltd (in liquidation) [2014] EWCA Civ 711…… JSC Mezhduarodniy Promyshlenniy Bank v Pugachev [2015] 991

Hood,re [1923] Ir R 109…………………………………………………………. Bingham v HMRCC [2013] 787

[1931] Ch 240…………………………………………………………... Re Church of Scientology (E&W) [2005] 1151

200


Hookway v Racing Victoria Ltd [2005] VSCA 310…………………………….. Futter v HMRCC; Pitt v HMRCC [2013] 977

Hooper v Finemores [2001] WTLR 1019……………………………………… Feltham v Freer Bouskell [2013] 1363

Hooper’s Settlement re, Phillips v Lake [1943] Ch 116……………………………………. Gregg v Pigott [2012] 953

Hope v Krejci [2012] EWHC 1780 Fam…………………………………….. DR v GR [2013] 1123 v Khyentse [2007] WTLR 1551 ………………………………………. Kain v Hutton [2007] 1751 NZCA v Liddell (No 1) (1856) 21 Beav 183…………………………………. Nolan v Nolan [2004] 1261

Hopewell Project Management Ltd v Ewbank Preece Ltd [1998] 1 Lloyd’s Rep 448……………………… Rathbone Brothers Plc v Novae Corporate Underwriting [2015] 301

Hopkins v MacKenzie [1995] 6 Med LR 26…………………………………….. Bacon v Howard Kennedy [2000] 169; Macaulay & Farley v Premium

Life Assurance [2000] 261; Jessup v Wetherell [2007] 515 Hopkinson, re

[1949] 1 All ER 346…………………………………………………….. Re English PEN [2008] 1799 Hornal

v Neuberger Products Ltd [1957] 1 QB 247…………………………. Ferneley v Napier [2011] 1303; Chada v HMRC [2015] 745 Hornsby

v Playoust [2005] VSC 107……………………………………………. Sutton v England [2010] 335 Hornsey Local Board v Monarch Investment Building Society (1889) 24 QBD 1………….. Re Loftus, Green v Gaul [2005] 1327 Ch Horton

v Jones (1935) 53 CLR 475…………………………………………….. Healey v Brown [2002] 849; Re Walters, Olins v Walters [2008] 329 ChD Hospital Products Ltd

v United States Surgical Corp (1984) 156 CLR 41…………………… Kao Lee & Yip v Koo [2003] 1283; Ratiu v Conway [2006] 101; Ultraframe (UK) Ltd v Fielding [2007] 835; Trinkler v Beale [2009] 1091; Bieber v Teathers [2013] 1; Libertarian Investments Ltd v Hall [2015] 241

Hostick and Welch v The New Zealand Tailway and Locomotive Society Waikato Branch Inc [2007] WTLR 1563…………………………….. Butler v Butler [2016] 1519

201


Hotchkys, re Freke v Calmady (1886) 32 Ch Div 408……………………………….. HMRCC v Trustees of Peter Clay Discretionary Trust [2008] 843 HC

Hotung v Ho Yuen Ki (2002) 5 ITELR 556……………………………………. McLaughlin v HMRCC [2012] 855

Houghson, re Diocesan Synod of Fredericton v Perrett [1995] 3 DLR 225………… Re Clements Estate [2007] 1717

Houghton v Immer [1997] 44 NSWLR 46 ……………………………………….. Libertarian Investments Ltd v Hall [2015] 241

Hounga v Allen [2014] 1 WLR 2889……………………………………………. Watts v Watts [2014] 1781

Hounslow LBC v Peche [1974] 1 WLR 26………………………………………………. Re Claridge [2011] 1681 Hourigan v Trustees Executors & Agency Co Ltd (1934) 51 CLR 619………… Patel v Shah [2005] 361 House of Spring Garden

v Waite [1991] 1 QB 241……………………………………………….. Skyparks Group plc v Marks [2001] 607; The Thomas and Agnes Carvel Foundation v Carvel [2007] 1297

Housen v Nikolaisen (2002) SCC 33…………………………………………….. Easingwood v Cockcroft [2016] 1675

Houston v Burns [1918] AC 337 ………………………………………………… Sammut v Manzi [2009] 1051; Spurling v Broadhurst [2012] 1813

Hovenden v Lord Annesley (1806) 2 Sch & Lef 607…………………………….. Central Bank of Nigeria v Williams [2012] 745; Bagus Investments Ltd v

Kastening [2012] 1675; Williams v Central Bank of Nigeria [2014] 873 SC

Hovenden & Sons v Millhoff (1900) 83 LT 41…………………………………………… Daraydan Holdings Ltd v Solland Int. Ltd [2004] 815; Cadogan Petroleum

plc v Tolley [2015] 1505 How

v Earl Winterton [1896] 2 Ch 626…………………………………… Barnett v Creggy [2016] 17 Howard

v Baillie (1726) 2 H Bl 618……………………………………………… Bardissy v D’Souza [2003] 929

202


v Munroe St Vincent and the Grenadines Civil Appeal No 4 of 2006….. Henry v Henry [2010] 1011 PC Howard’s Will Trusts, re (1961) Ch 507…………………………………………………………… Howard v Howard-Lawson [2011] 397; Howard v Howard-Lawson [2012]

617 Howard de Walden

v IRC [1942] 1 KB 389 ………………………………………………… Schmidt v Rosewood [2003] 565 PC Howard Smith Ltd

v Ampol Petroleum Ltd [1974] AC 821………………………………. Ultraframe (UK) Ltd v Fielding [2007] 835 Howe

v Lord Dartmouth (1802) 7 Ves Jun 137……………………………… Critchley v Critchley [2008] 1563; HMRCC v Trustees of Peter Clay Discretionary Trust [2008] 843 HC

Howe Family Number 1 Trust re, Leumi Overseas Trust Corporation v Howe

[2009] WTLR 419……………………………………………… Re Seaton Trustees [2010] 105; Re the Onorati Settlement v Confiance Ltd [2015] 1773

Howell v Lee-Millais [2011] WTLR 1795……………………………………… Green v Astor [2013] 1489 v Trippier [2004] WTLR 839………………………………………….. Pierce v Wood [2010] 253; Trustees of Mrs PL Travers Will Trust v

HMRCC [2013] 1831; JP Gilchrist Trust v HMRC [2014] 1209; Seddon v HMRC [2015] 1103

Howlett re, Howlett v Howlett [1949] Ch 767………………………………….. Nolan v Nolan [2004] 1261; Sheffield v Sheffield [2014] 1039

re, [1950] P 177…………………………………………………………. Kostic v Chaplin [2008] 655; Wharton v Bancroft (costs) [2012] 727 Howorth

v Dewell (1860) 29 Beav 18……………………………………………. Harrison v Gibson [2006] 289 Howse

v Chapman (1799) 4 Ves 542………………………………………….. Re The Fine Lady Upon A White Horse Appeal [2006] 59 Hoyles, re [1911] 1 Ch 179………………………………………………………… Clark v WWF [2011] 961 HR

v JAPT [1997] PLR 99…………………………………………………. Alhamrani v Alhamrani [2008] 753 JRC; Gregson v HAE Trustees Ltd [2008] 999; Bayley v DG Associates [2014] 1315

203


HSBC International Trustee Ltd v Registrar of Trusts [2008] CILR N5………………………………… Re Z Trust, MEP v Rothschild Trust Cayman Ltd [2011] 735

Hubbard v Dunlop’s Trustee (1933) SN 62 (HL)……………………………….. Scott v HMRC [2015] 1461

Hubbard’s Will Trusts, re [1963] Ch 275…………………………………………………………… Futter v HMRCC; Pitt v HMRCC [2013] 977 Huck

v Robson [2002] EWCA Civ 398……………………………………… Wharton v Bancroft (costs) [2012] 727 Huckvale

v Aegean Hotels Ltd (1989) 58 P & CR 163………………………….. Donaldson v Smith [2007] 423 Hudson

re [1966] Ch 209……………………………………………………….. Placito v Slater [2004] 407 re, Nicholls v Hudson [2007] WTLR 341……………………………… Cheung v Yim [2010] 975 v Fernyhough (1889) 61 LT 722………………………………………. Roberts v Gill [2010] 1223 SC v Parker (1844) 1 Prob 14……………………………………………… Sherrington v Sherrington [2005] 587 CA; Re Rawlinson (dec’d), Kayall v

Rawlinson [2010] 1443 v St John [1977] SC 255………………………………………………. Marley v Rawlings [2014] 299 SC Huff, re [1942] 1 All ER 547……………………………………………………. Re Upton, Upton v National Westminster Bank Plc [2004] 1339 Hughes ex parte (1802) 6 Ves Jun 617…………………………………………. Cardigan v Moore [2012] 931 re, [1943] Ch 296……………………………………………………….. Howard v Howard-Lawson [2011] 397; Howard v Howard-Lawson [2012]

617 v Bourne [2012] WTLR 1333………………………………………….. Salinger v HMRC [2016] 1833 v Liverpool Victoria Legal Friendly Society [1916] 2 KB 482………. Watts v Watts [2014] 1781 v Metropolitan Railway Co (1887) 2 App Cas 439…………………… Jennings v Rice [2002] 367 CA v National Trustees executors & Agency Co

of Australia (1979) 143 CLR 134…………………………….. Wendt v Orr [2005] 223; Blackett v Darcy [2006] 581 Hugo, in the goods of (18770 P 73……………………………………………………………… Folds v Abrahart [2004] 327 Huguenin

v Baseley (1807) 14 Ves 273…………………………………………… Hammond v Osborn [2002] 1125

204


Hulme v Matheson Securities (CI) Ltd (No 2)

(unreported 28th November 1997)……………………………… Stuart-Hutcheson v Spread Trustee Company Ltd (costs) [2002] 1523 Hummeltenberg, re

Beatty v London Spiritualistic Alliance [1923] 1 Ch 237………………. Re Sacred Hands Spiritual Centre [2006] 873; Re Odstock Private Care Ltd [2008] 675; The Independent Schools Council v Charity Comm. [2012] 41; A-G v Charity Commission [2012] 977

Humphreys v Humphreys [2004] EWHC 2201 (Ch) ………………………………. Evans v Lloyd [2013] 1137

Hungerfords v Walker (1989) 171 CLR 125………………………………………… Youyang Pty Ltd v Minter Ellison [2003] 753

Hunt in the Goods of (1875) LR 3P&D 250………………………………… Marley v Rawlings [2011] 595 Ch D; Marley v Rawlings [2012] 639 CA;

Marley v Rawlings [2014] 299 SC v Luck [1901] 1 Ch 45…………………………………………………. AC v DC [2013] 747 v McLaren [2006] EWHC 2386 (Ch)…………………………………. Hanchett–Stamford v AG [2009] 101 v Muollo [2003] 2 NZLR 322…………………………………………. Johns v Johns [2005] 529; Kain v Hutton [2007] 1751 NZCA; Kain v

Hutton [2008] 1381 NZSC v Severs [1994] 2 AC 350……………………………………………… Hughes v Lloyd [2008] 473; Drake v Foster Wheeler Ltd [2010] 1715

Hunt Brothers v Colwell [1939] 4 All ER 406…………………………………………. AMP General Ins. v Macalister Todd Phillips Bodkins [2006] 189

Hunter re (1975) 8 OR (2d) 399………………………………………………… Re Clements Estate [2007] 1717 v Attorney-General [1899] AC 309…………………………………… Phillipe v Cameron [2012] 1275 v Babbage [1995] 1 FCR 569………………………………………….. Chada v HMRC [2015] 745 v Butler [1996] RTR 396………………………………………………. Watts v Watts [2014] 1781 v Chief Constable of West Midlands Police [1982] AC 529…………. High Commissioner for Pakistan v Nizam of Hyderabad [2016] 1763 v Dowling [1893] 3 Ch 212…………………………………………….. White v Minnis [2000] 755; Drake v Harvey [2010] 1741 v Hunter [1936] AC 222……………………………………………….. Cottrell v King [2005] 63 v Hunter [1938] NZLR 520……………………………………………. Kain v Hutton [2005] 977 NZHC v Moss [1994] 1 WLR 452……………………………………………… Shah v Shah [2011] 519; Wright v National Westminster Bank plc [2015]

547

205


v Senate Support Services [2004] EWHC 1085 ……………………… Pitt v Holt [2010] 269; Re the Ta-Ming Wang Trust [2013] 129 Hunter Estate

v Holton (1992) 7 OR (3d) 372………………………………………… Re Merry, Meredith v Plaxton [2003] 424 Huntingford

v Hobbs [1993] 1 FLR 736…………………………………………….. Winsper v Perrett [2002] 927; Oxley v Hiscock [2004] 709; Stack v Dowden [2006] 511 CA; Stack v Dowden [2007] 1053 HL; Adekunle v Ritchie [2007] 1505; Kernott v Jones [2010] 1583; Jones v Kernott [2012] 125 SC

Huntington v Attrill [1893] AC 150 ……………………………………………….. Relfo Ltd v Varsani [2009] 1019

Hurley v Taylor (HMIT) [1998] STC 202…………………………………….. Wood v HMRC [2016] 1463

Hurlingham Estates v Wilde & Partners [1997] STC 627………………………………….. Estill v Cowling Swift Kitchen [2000] 417; Mason v Mills & Reeve [2011]

1589 Hurrell

v Townend [1982] 1 NZLR 536 ………………………………………. Kain v Hutton [2007] 1751 NZCA Hurst v Crampton Bros (Coopers) Ltd [2003] WTLR 659 HC; [2002] EWCA Cv 1384 CA…………………………………….. Pennington v Crampton [2005] 559 Hurstwood Developments Ltd

v Motor and General & Andersley Insurance Services Ltd [2002] PNLR 250……………………………………………… Charter Plc v City Index Ltd [2006] 1705; City Index Ltd v Gawler [2008]

1773 Hurt

v Bowmer [1937] 1 All ER 797……………………………………….. Thompson v Bee [2010] 357 Hussey

v Palmer [1972] 1 WLR 1288…………………………………………. Banner Homes v Luff Developments [2000] 473; Firth v Mallender [2001] 1109; Hanson v HMRCC [2012] 597

Hutley Grimstone (1879) 5 PD 24……………………………………………. Hubbard v Scott [2012] 29 Hydrodam (Corby) Ltd, re

206


[1994] BCC 161………………………………………………………… Ultraframe (UK) Ltd v Fielding [2007] 835 Hyett

v Stanley [2003] WTLR 1269………………………………………….. Aston v Aston [2007] 1349; Abbott v Abbott [2009] 1675 Hyland

v Hyland (1971) 18 FLR 461………………………………………….. Blackett v Darcy [2006] 581; Peters v Pinder [2011] 1379 Hyman

v Hyman [1929] AC 601………………………………………………. Soulsbury v Soulsbury [2007] 1841 v Hyman [1934] 4 DLR 532…………………………………………… Pecore v Pecore [2007] 1591; Frame v Rai [2015] 1539

Hytrac Conveyors Ltd v Conveyors International Ltd [1983] 1 WLR 44…………………… Dellal v Dellal [2015] 1137

I Ibuna

v Arroyo [2012] 827…………………………………………………… Anstey v Mundle [2016] 931 IBM UK Pensions Trust Ltd

v Metcalfe [2012] EWHC 125 (Ch)…………………………………… Green v Astor [2013] 1489 ICI Chemicals & Polymers Ltd

v TTE Training Ltd [2007] EWCA Civ 725………………………….. Dellal v Dellal [2015] 1137; Guthrie v Morel [2016] 273 ID, re EWCOP 19……………………………………………………………. Public Guardian v SR & NC [2015] 1057 IDC Group Ltd

v Clark (1992) 1 EGLR 187…………………………………………… Lloyd v Dugdale [2002] 863 Idlecroft

v Federal commissioner of Taxation [2005] ATC 4647 …………….. Raftland Pty Ltd v Federal Commissioner of Taxation [2006] 657 Ieseni

v Westrip Holdings Ltd [2011] 1 BCLC 498…………………………. Khan v Crossland [2012] 841; Dawson-Damer v Taylor Wessing LLP [2016] 253

IFG International Trust Company Ltd

207


v French [2013] WTLR 251……………………………………………. Re the K Trust [2016] 1225 Ikimi v Ikimi [2002] Fam 72………………………………………………….. Mark v Mark [2005] 1223 Iliffe

v Trafford [2002] WTLR 507………………………………………… Walker v Walker [2010] 1617 Illinois District Court, re

[2001] JLR 160 ………………………………………………………… Re Kaplan [2010] 1171 Illott

v Mitson [2011] WTLR 779…………………………………………… Christofides v Seddon [2014] 215; King v Dubrey [2014] 1411; Wright v Waters [2015] 353; Lewis v Warner [2016] 1399

IM v LM [2014] 3 WLR 409………………………………………………. Walker v Badmin [2015] 493

Imerman v Tchenguiz [2011] Fam 116…………………………………………… Re the Baronetcy of Pringle of Stichill [2016] 1117

Imperial Foods Ltd’s Pension Scheme, re [1986] 2 All ER 802…………………………………………………….. Galmerrow Securities v National Westminster Bank [2002] 129 Imperial Group Pension Trust Ltd

v Imperial Tobacco Ltd [1999] 1 WLR 589………………………….. AMP (UK) plc v Barker [2001] 1237; Hearn v Younger [2002] 1317; The Independent Schools Council v Charity Comm. [2012] 41

Imperial Loan Co Ltd v Stone [1892] 1 QB 599……………………………………………….. Masterman-Lister v Brutton [2003] 259 CA; Bailey v Warren [2006] 753

Imperial Mercantile Credit Association v Coleman (1873) LR 6 HL 189……………………………………….. Kao Lee & Yip v Koo [2003] 1283; Ultraframe (UK) Ltd v Fielding [2007]

835 Imperial Tobacco Company

v Wilmott [1964] 1 WLR 902…………………………………………. Bath & Wells DBoF v Jenkinson [2001] 353 Imre

v Mitchell (1958) SC 439………………………………………………. Re the Baronetcy of Pringle of Stichill [2016] 1117 In Plus Group Ltd

v Pyke [2002] 2 BCLC 201…………………………………………….. Ultraframe (UK) Ltd v Fielding [2007] 835 Inche Noriah

v Shaik Allie Bin Omar [1929] AC 127 ……………………………… Hammond v Osborn [2002] 1125; Niersmans v Pesticcio [2004] 699;

208


Wright v Hodgkinson [2005] 435; Goodchild v Bradbury [2007] 463; Randall v Randall [2005] 119; Evans v Lloyd [2013] 1137; Hart v Burbridge [2013] 1191

Inco Europe Ltd v First Choice Distribution [2000] UKHL 15………………………… The Pollen Estate Trustee Co Ltd v HMRC [2013] 1593

Incorporated Council of Law Reporting for England and Wales v Attorney-General [1972] Ch 73…………………………………….. Attorney-General of the Cayman Islands v Wahr-Hansen [2001] 345; Re

Crawley Green Model Railway Society [2006] 1381; Re English PEN [2008] 1799; Re Living in Radiance [2007] 683; Re The Wolf Trust [2006] 1467; Helena Partnership v HMRC [2012] 1519; Human Dignity Trust v Charity Commissioners [2015] 789

Independent News and Media v A [2010] WTLR 55…………………………………………………… Hillingdon, London Borough v Neary [2011] 769 Independent Schools Council

v Charity Commission [2012] WTLR 41……………………………... A-G v Charity Commission [2012] 977; Helena Partnership v HMRC [2012] 1519

Independent Trustee Services v GP Noble Trustees [2010] EWHC 1653 Ch………………………… Independent Trustee Services v GP Noble Trustees [2012] 1171

Inderwick, re (1883) Ch D 279……………………………………………………….. Bentine v Bentine [2014] 197 India, Republic of

v India Steamship Co Ltd [1998] AC 878……………………………. Smith v Smith [2001] 1205 Industrial Accoustics Co Ltd

v Crowhurst [2012] EWHC 1614 Ch…………………………………. Day v Day [2013] 817 Industrial Development Consultants

v Cooley [1972] 1 WLR 443…………………………………………… Kao Lee & Yip v Koo [2003] 1283; Re Bhullar Bros Ltd, Bhullar v Bhullar [2003] 1397; Crown Dilmun v Sutton [2004] 497; Murad v al-Saraj [2005] 1573; Ultraframe (UK) Ltd v Fielding [2007] 835; FHR European Ventures v Mankarious [2013] 631

Industrie Chimiche Italia Centrale v Alexander G Tsavliris & Sons Maritime Co (The Choko Star) [1996] 1 WLR 774……………………………………………………… Roberts v Gill [2010] 1223 SC

209


Ingall v Moran [1944] KB 160………………………………………………. Roberts v Gill [2010] 1223 SC; Milburn-Snell v Evans [2011] 1213;

Haastrup v Okorie [2016] 803 Inglesant

v Inglesant (1874) 3 P&D 172………………………………………… Re Rawlinson (dec’d), Kayall v Rawlinson [2010] 1443; Barrett v Bem [2011] 1117 Ch D; Barrett v Bem [2012] 567 CA

Ingleton Charity, re [1956] Ch 585…………………………………………………………... Bath & Wells DBoF v Jenkinson [2001] 353; Fraser v Canterbury

Diocesan Board of Finance [2003] 1125; Fraser v Canterbury Diocesan Board of Finance (No 2); [2005] 1499 HL

Inglewood v IRC [1983] 1 WLR 366……………………………………………… Re T Settlement [2002] 1529; Crawford’s Trustees v HMRC [2005] 797 Ingram

v IRC [1997] 4 All ER 414…………………………………………….. AB Essex v IRC [2002] 1; Soutter’s Executry v IRC [2002] 1207; Buzzoni v HMRCC [2011] 1163; Buzzoni v HMRCC [2013] 47; Buzzoni v HMRC [2014] 423; Hood v HMRC [2016] 835

v IRC [1998] UKHL 47 ………………………………………………… Re JDS, Smythe v JDS [2012] 475 v IRC [2000] 1 AC 293 ……………………………………………….. IRC v Eversden [2002] 1013 Ch; Soutter’s Executry v IRC [2002] 1207;

IRC v Eversden [2003] 893 CA; McLaughlin v HMRCC [2012] 855; Buzzoni v HMRCC [2013] 47; Buzzoni v HMRC [2014] 423; Hood v HMRC [2016] 835

v Wyatt (1828) 1 Hagg Ecc 384 ……………………………………….. Perrins v Holland [2010] 1415 Ingram Estate, re

(1961) 36 WWR 536……………………………………………………. Harrison v Gibson [2006] 289 Inheritance Provision for Family and Dependants) Act 1975, in the matter of [2011] EWHC 903 (Ch)………………………………. Hanson v HMRCC [2012] 597 Inland Revenue Commissioners (see IRC) Innovatis Investment Fund Ltd v Ejder Group Ltd [2010] EWHC 1850 (Ch)………………………… Harb v Abdul Aziz [2016] 287 International Credit and Investment Co (Overseas) Ltd v Adham [1998] BCC 134……………………………………………… Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2004] 1;

210


Dadourian Group Int Inc v Simms [2006] 239; JSC Mezhduarodniy Promyshlenniy Bank v Pugachev [2015] 991

International Marine Hydropathic Co, re (1884) 28 ChD 470……………………………………………………… Re Japan Leasing (Europe) plc [2000]301 International Transport Roth GmbH v Secretary of State for the Home Department

[2002] EWCA Civ 158………………………………………… Holland v IRC [2003] 207 Internine Trust, re [2004] JLR 325 ………………………………………………………… U Ltd v B [2013] 545; Internine and Azali Trusts,

re [2006] JLR 195……………………………………………………… Re B [2013] 763 Internine and the Intertraders trusts, re [2004] JLR 195 ………………………………………………………… Re X (Trust) [2013] 731 Investors Compensation Scheme v West Bromwich Building Society [1997] UKHL 28………………. Pappadakis v Pappadakis [2000] 719; Re Japan Leasing (Europe) plc

[2000] 301; Breadner v Granville- Grossman [2000] 829; Cameron v M&W Mack (ESOP) Trustee Ltd [2002] 647; Hearn v Younger [2002] 1217; Unmarried settlor v IRC [2003] 915; McDowall v IRC [2004] 221; St Mary & St Michael Parish Advisory Co v Westminster; Roman Catholic Diocese Trustee [2006] 881; Thomas v Kent [2007]177; Re A Trust Company Ltd [2008] 377; Newall v Lewis [2008] 1649; Ali v Khan [2009] 187; Re Hamblett (dec’d) [2009] 559; Re Internine Trust and Intertraders Trust, Alhamrani v Russa Management [2010] 443; RSPCA v Sharp [2011] 311; Szepietowski v SOCA [2011] 1435; Cardigan v Moore [2012] 931; Scarfe v Matthews [2012] 1579; Rainbird v Smith [2013] 1609; Marley v Rawlings [2014] 299 SC; Rawstron v Freud [2014] 1453; University of London v Prag [2015] 705; Brennan v Prior [2016] 203; Gorbunova v Estate of Boris Berezovsky [2016] 1591

Inwards v Baker [1965] 2 QB 29……………………………………………….. Gillett v Holt [2000] 195 CA; Banner Homes v Luff Developments [2000]

473; Jennings v Rice [2002] 367 CA; Perry v IRC [2005] 1077; Thorner v Curtis [2008] 155 HC; Thorner v Major [2008] 1289 CA; Yeoman’s Row

211


Management Ltd v Cobbe [2008]1461 HL; Luo v Estate of Hui & anr [2009] 849; Henry v Henry [2010] 1011 PC

Inze v Austria (1987) 10 EHHR 394 ……………………………………….. Re Upton, Upton v National Westminster Bank Plc [2004] 1339; Burden v

UK [2007] 607 4th; Burden v UK [2008] 1129 Grand Chamber Ion, the [1980] 2 Lloyd’s Rep 245……………………………………………… Wilson v Truelove [2003] 609 Ip Cheung-Kwok

v Sin Hua Bank Trustee Ltd [1990] HKCU 307……………………..` Cheung v Yim [2010] 975 IPCom GmbH & CO KG

v HTC Europe Co Ltd [2013] EWHC 2880 (Ch)…………………….. JSC Mezhduarodniy Promyshlenniy Bank v Pugachev [2015] 225 IRC

v Baddeley [1955] AC 572…………………………………………….. Bath & NE Somerset Council v A-G [2002] 1257; Cuppage v Lawson [2011] 975; Phillipe v Cameron [2012] 1275; Helena Partnership v HMRC [2012] 1519

v Bernstein [1960] Ch 444; [1961] 1 All ER 320……………………… Re Merry deceased, Meredith v Plaxton [2003] 425 v Berrill [1981] 1 WLR 1449………………………………………….. Retirement Care Group Ltd v HMRCC [2008] 913 v Bottnar 72 TC 205…………………………………………………… Tee v HMIT [2002] 1231 SpC; West v Trennery [2003] 739; Unmarried

settlor v IRC [2003] 915 v Brown (1929) 11 TC 292……………………………………………. Gaines-Cooper v HMRCC [2007] 101 SC v Buchanan [1958] Ch 289……………………………………………. AC v DC [2013] 747 v Bullock [1976] 1 WLR 1176………………………………………… Exors of Robert Moore deceased v IRC [2002] 1471; Surveyor v IRC

[2003] 111; Re Shaffer, Morgan v Cilento [2004] 457; Re Nathanael, Cyganik v Agulian [2005] 1049 Ch; Agulian v Cyganik [2006] 565 CA; Gaines-Cooper v HMRCC [2007] 101 SC; Gaines-Cooper v HMRCC [2008] 209 HC; Holliday v Musa [2010] 839; Peters v Pinder [2011] 1379

v Burmah Oil [1982] STC 30………………………………………….. BJ v MJ [2012] 395; McLaughlin v HMRCC [2012] 855 v Buxton Palace Hotel Ltd (1948) 29 TC 329………………………… Weston v IRC [2001] 1217

v Chester Trustee Services Ltd [2003] 1 NZLR……………………… AMP General Ins. v Macalister Todd Phillips Bodkins [2006] 189

212


v City of Glasgow Police Athletic Association [1953] AC 380……… Helena Partnership v HMRC [2012] 1519; Human Dignity Trust v Charity Commissioners [2015] 789

v Clay [1914] 3 KB 466 ……………………………………………….. Will Trustees of the Second Duke of Westminster v Regis Group (Barclays) Ltd [2008] 1587

v Combe (1932) 17 TC 405……………………………………………. Tuczka v HMRCC [2011] 1099; R (on the application of Davies) v HMRC [2012] 217

v Commerzbank AG [1990] STC 285………………………………… HMRCC v Smallwood [2010] 1771; Ben Nevis Holdings Ltd v HMRC [2014] 1

v Cookson [1971] 1 WLR 962…………………………………………. Howell v Lees-Millais [2009] 1163 v Countess of Kenmare 37 TC 383; [1956] Ch 683…………………… Unmarried settlor v IRC [2003] 915 v Crossman [1937] AC 26……………………………………………… Executors of MacArthur v HMRCC [2008] 1185; HMRCC v Executors of

Bower [2009] 619; Erdal v HMRCC [2011] 1761 v Desoutter Bros Ltd (1945) 29 TC 155…………………….………… Weston v IRC [2001] 1217; HMRC v Pawson [2013] 469 v Desoutter Bros Ltd (1946) 29 TC 352………………………………. McCall v HMRCC [2008] 865; McCall v HMRCC [2011] 1823 v Duchess of Portland [1982] Ch 314…………………………………. Allen v HMRC [2005] 937; Gaines-Cooper v HMRCC [2007] 101 SC;

Gaines-Cooper v HMRCC [2008] 209 HC; Peters v Pinder [2011] 1379; Morris v Davies [2011] 1643

v Duke of Westminster [1936] AC 1………………………………….. BJ v MJ [2012] 395 v Educational Grants Association Ltd [1967] Ch 993……………….. The Independent Schools Council v Charity Comm. [2012] 41 v Eversden [2002] WTLR 1013 ……………………………………….. Lyon’s PRs v HMRCC [2007] 1257; Buzzoni v HMRCC [2011] 1163;

Buzzoni v HMRCC [2013] 47; Smith v Herbert [2016] 897 [2003] WTLR 893…………………………………………. Buzzoni v HMRCC [2011] 1163; Buzzoni v HMRCC [2013] 47 v Falkirk Temperance Café Trust (1927) SC 261…………………… The Independent Schools Council v Charity Comm. [2012] 41 v Fitte 25 TC 337………………………………………………………. Unmarried settlor v IRC [2003] 915 v G Angus & Co (1889) 23 QBD 579…………………………………. Scott v Southern Pacific Mortgages Ltd [2015] 1067 v George (exor of Stedman dec’d) [2003] STC 147………………….. Marquess of Hertford v IRC [2005] 85; Brander v HMRCC [2009] 1129;

HMRC v Pawson [2013] 469; Best v HMRC [2014] 409 v Gordon [1952] AC 552………………………………………………. Hamilton v Hamilton [2016] 1699 v Gray (Lady Fox’s Executors) [1994] STC 260……………………... Beckman v IRC [2003] 773; Arkwright v IRC [2004] 181 SpC; Executors

of Bower (Dec’d) v HMRCC [2008] 987; HMRCC v Executors of Bower [2009] 619; Price v HMRCC [2011] 161; Erdal v HMRCC [2011] 1761; Watkins v HMRCC [2012] 677

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v Hamilton of Dalzell (Lord) [1926] 10 TC 406 ……………………… Rogge v HMRCC [2012] 537 v Hashmi [2002] WTLR 19……………………………………………. Ali v Bashir [2016] 187; Swift v Ahmed [2016] 1059 v Hawley [1928] 1 KB 578…………………………………………….. Jemma Trust Co Ltd v Kippax Beaumont Lewis [2004] 533 Ch;

Jemma Trust Co Ltd v Kippax Beaumont Lewis [2005] 683 CA v Holmden [1968] AC 685…………………………………………….. Wyndham v Egremont [2009] 1473; Mubarak v Mubarik [2009] 1543

JCA; Allfrey v Allfrey [2015] 1117 v J Bibby & Sons [1945] 29 STC 167………………………………… McLaughlin v HMRCC [2012] 855 v John M Whiteford & Son (1962) 40 TC 329……………………….. Lloyds TSB (PR of Antrobus) v IRC [2002] 1435; Lloyds TSB Private

Bank v Twiddy (HMRC) (No 2) [2005] 1535; Arnander v HMRCC [2007] 51

v Korean Syndicate, the [1921] 12 TC 181…………………………… Ramsay v HMRCC [2013] 307 v Korner [1969] 1 WLR 554…………………………………………… Dixon v IRC [2002] 175; Exors of Higginson v IRC [2002] 1413; Lloyds

TSB v IRC [2002] 1435; Lloyds TSB Private Bank v Twiddy (HMRC) (No2) [2005] 1535

v Leiner (1964) 41 TC 589……………………………………………... Jones v Garnett (HMIT) [2006] 67; Jones v Garnett (HMIT) [2005] 729 Ch; Jones v Garnett (HMIT) [2007] 1229 HL; Jones v Garnett (HMIT) [2009] 1211 SpC; Patmore v HMRCC [2011] 125; Rogge v HMRCC [2012] 537

v Levy [1982] STC 442 ………………………………………………... Buzzoni v HMRCC [2011] 1163; Patmore v HMRCC [2011] 125 v Lloyds Private Banking Ltd [1998] STC 559 ……………………… Faulkner v IRC [2001] 1295; Judge v HMRC [2005] 1311 v Lord Fisher [1981] STC 238………………………………………… Pawson deceased v HMRCC [2012] 665 v Lysaght (1928) 13 TC 511…………………………………………… Mark v Mark [2005] 1223; Gaines-Cooper v HMRCC [2007] 101 SpC;

Tuczka v HMRCC [2011] 1099 McGuckian [1997] UKHL 22…………………………………………. Green v IRC [2005] 75; The Pollen Estate Trustee Co Ltd v HMRC [2013]

1593; Bowring v HMRC [2016] 79 v McMillan’s Curator Bonis [1956] SC 142…………………………. McDowall v IRC [2004]221; In the matter of X [2009] 353 v MacMullen [1981] AC 1…………………………………………….. The Independent Schools Council v Charity Comm. [2012] 41; Helena

Partnership v HMRC [2012] 1519 v Macpherson [1989] AC 159…………………………………………. Rysaffe Trust Company (CI) Ltd v IRC [2002] 1077 ChD; IRC v Rysaffe

Trustee Co (CI) Ltd [2003] 481 CA v Mallendar [2001] WTLR 459 ……………………………………….. Marquess of Hertford v IRC [2005] 85 v National Federation of Self-employed and

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Small Businesses Ltd [1982] AC 617………………………… R (on the application of Davies) v HMRC [2012] 217 v Oldham Training and Enterprise Council [1996] STC 1218……… Re Carapiet’s Trusts, Manoogian v Sonsino [2002] 989; Helena

Partnership v HMRC [2012] 1519 v Payne (1940) 23 TC 610……………………………………………… Buck v HMRCC [2009] 215; Jones v Garnett (HMIT) [2004] 1211 SpC;

Jones v Garnett (HMIT) [2006] 67; Jones v Garnett (HMIT) [2007] 1229 HL; Patmore v HMRCC [2011] 125; DR v GR [2013] 1123

v Plummer [1980] AC 896……………………………………………... Jones v Garnett (HMIT) [2004] 1211 SpC; Jones v Garnett (HMIT) [2005] 729 Ch; Jones v Garnett (HMIT) [2006] 67; Jones v Garnett (HMIT) [2007] 1229 HL; Patmore v HMRCC [2011] 125

v Raphael [1935] AC 96………………………………………………... Re A Trust Company Ltd [2008] 377; Cameron v M&W Mack (ESOP) Trustee Ltd [2002] 647

v Rysaffe Trustee Co (CI) Ltd [2003] WTLR 481…………………… Barclays Wealth Trustees (Jersey) v HMRC [2015] 1675 v Schroder [1983] STC 480……………………………………………. Re Bird Charitable Trust and Bird Purpose Trust, Basel; Trust Corp

(Channel Islands) Ltd [2008] 1505; Circle Trust, re; HSBC International v Wong [2007] 631

v Scottish Provident Institution [2004] UKHL 52…………………… McLaughlin v HMRCC [2012] 855 v Silverts [1951] 1 Ch 521……………………………………………... McLaughlin v HMRCC [2012] 855 v Smith [1930] 1 KB 713………………………………………………. Birdseye v Roythorne & Co [2015] 961 v Spence [1941] 24 TC 312……………..……………………………… AC v DC [2013] 747 v Spencer-Nairns [1991] STC 103……………………………………. Postlethwaite’s executors v HMRCC [2007] 353 v Stannard [1984] STC 245…………………………………………… Robertson v IRC (costs) [2002] 907; Harris v HMRCC [2011] 55 v Stenhouse’s Trustees [1992] STC 103………………………………. Postlethwaite’s executors v HMRCC [2007] 353 v Tennant 24 TC 215…………………………………………………... Unmarried settlor v IRC [2003] 915 v Tootal Broadhurst Lee Ltd (1949) 29 TC 352……………………… Weston v IRC [2001] 1217; Executors of Stedman v IRC [2002] 1357;

HMRC v Pawson [2013] 469 v Zorab (1926) 11 TC 289…………………………………………….. Gaines-Cooper v HMRCC [2007] 101 SC; Broome v HMRCC [2012] 585

Iredale v Ford (1859) 164 ER 740…………………………………………….. A-B v Dobbs [2010] 931

Ireland v UK (1978) 2 EHRR 25………………………………………………. Burden v UK [2008] 1129 Grand Chamber

Irish Permanent Building Society v Farrell (Judgment 1993/41)………………………………………….. Re B [2013] 763

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Irish Shipping Ltd v Commercial Union [1991] 2 QB 206………………………………... PNPF Trust Company Ltd v Taylor [2009] 1215

Irish Society v Bishop of Derry (1846) 12 Cl & Fin 641……………………………. Duckett v Backhurst [2006]1729 JCA

Iron Trade Mutual Assurance Co Ltd v JK Buckenham Ltd [1990] 1 All ER 808……………………………. Bacon v Howard Kennedy [2000] 169

Irvin v Irvin 1 FLR 178……………………………………………………… Allen v HMRC [2005] 937 Irvine

v Irvine (basis of valuation) [2006] WTLR 1411…………………….. Irvine v Irvine (valuation) [2006] 1419 Irving, re (1975) 66 DLR (3d) 387………………………………………………… Re T Settlement [2002] 1529; Wright v Gater [2012] 549 v Robertson [1985] 1 AC 97…………………………………………… Independent Trustee Services v GP Noble Trustees [2012] 1171 Isaacs,

in re [1894] 3 Ch 506………………………………………………….. Pennington v Waine (No 2) [2003] 1011 ISC

v Charity Commission [2011] UKUT 421 (TCC)……………………. Human Dignity Trust v Charity Commissioners [2015] 789 Island Export Finance

v Umunna [1986] BCLC 460………………………………………….. Kao Lee & Yip v Koo [2003] 1283; Crown Dilmun v Sutton [2004] 497 Island Holdings

v Birchington Engineering (unreported 7th July 1981)……………….. Banner Homes v Luff Developments [2000] 473 ISTIL Group Inc

v Zahoor [2003] EWHC 165 (Ch D)………………………………….. Kousouros v O’Halloran [2015] 1023 Item Software (UK) Ltd

v Fassihi [2004] EWCA Civ 1244…………………………………….. Sinclair Investments v Versailles Trade Finance [2011] 839; Sinclair Investments v Versailles Trade Finance [2011] 1043

ITN v Ward [1997] PLR 131………………………………………………... Hearn v Younger [2002] 1317

Iveagh v IRC [1954] Ch 364…………………………………………………… Chelleram v Chelleram [2002] 675

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J J re [2011] COPLR Con Vol 716………………………………………… Public Guardian v SR & NC [2015] 1057; Re ARL [2015] 1489 re, [2013] UKSC 9……………………………………………………… PJV v Adult Care Newcastle C. C. [2016] 705

v M 2002 JLR 330……………………………………………………… Re B Trust [2007] 1361 v V (Disclosure: Offshore Corporations) [2003] EWHC 3110………. Minwalla v Minwalla [2006] 311; CI Law Trustees Ltd v Minwalla [2006]

807; A v A [2009] 1; B v B [2010] 1689 J Leslie Engingeers Company, re

[1976] WLR 292……………………………………………………….. Gomez v Gomez-Manche Vives [2008] 621HC J Willis & Sons

v Willis [1979] Ch 261…………………………………………………. Jennings v Rice [2002] 367 CA JA & J Dawson v Counsell (1938) 22 TC 149………………………………………….. Williams v HMRC [2005] 1421 Jablonowski v Jablonowski (1972) 28 DLR (3rd) 440 ………………………………. Mark v Mark [2005] 1223 Jackson re (unreported The Times 11th June 1910)……………………………… Re Carapiet’s Trusts, Manoogian v Sonsino [2002] 989 re, re Cottrell (1889) LR 40 Ch D 495………………………………… McIlwraith v McIlwraith [2003] 413 v Dear [2012] EWHC 2060…………………………………………….. Rathbone Brothers Plc v Novae Corporate Underwriting [2015] 301

v Hall [1980] AC 854…………………………………………………... Shirley v Crabtree [2008] 133 v Jackson (1804) 9 Ves 591; 32 ER 732 ……………………………… Szabo v Boros [2002] 1389 v Jackson [1960] 3 All ER 621………………………………………… Duckett v Backhurst [2006]1729 JCA v Jackson [1964] P 25………………………………………………….. Brown v HM Queen Mother’s Executors [2007] 1129 HC

Jacobs re (1970) 114 Sol Jo 1515………………………………………………. Re Carapiet’s Trusts, Manoogian v Sonsino [2002] 989 v London County Council [1950] AC 361……………………………. Evans v Lloyd [2013] 1137 v Seward (1872) LR 5 HL 464………………………………………… French v Barcham [2008] 1813

Jaenicke

217


v Schulz [1924] 4 DLR 488……………………………………………. Ketteringham v Hardy [2011] 1367 Jaffray v Marshall [1993] 1 WLR 1285 ……………………………………….. Jeffrey v Gretton [2011] 809 Jaggard

v Sawyer [1995] 1 WTLR 261…………………………………………. JSC Mezhduarodniy Promyshlenniy Bank v Pugachev [2015] 991 Jahn v Germany [2004] ECHR 36…………………………………………... Re A’s undertakings, Re B’s undertakings [2005] 1 James ex parte (1803) 8 Ves 337……………………………………………… Murad v al-Saraj [2005] 1573

ex parte (1864) 9 Ch App 609………………………………………….. Re Japan Leasing (Europe) plc [2000] 301 re [1932] 2 Ch 25……………………………………………………….. Helena Partnership v HMRC [2012] 1519 re [1935] Ch 449………………………………………………………... Blackett v Darcy [2006] 581 v Jones [1977] 1 WLR 438……………………………………………... Perry v IRC [2005] 1077 v Thomas [2007] EWCA Civ 1212…………………………………….. Webster v Webster [2009] 339; Williams v Lawrence [2011] 1455 v UK (1986) 8 EHHR 394………………………………………………. Burden v UK [2007] 607 4th v Williams [2000] Ch 1 ………………………………………………… Nolan v Nolan [2004] 1261; Haastrup v Okorie [2016] 803

James Buchanan & Co Ltd v Babco Forwarding & Shipping (UK) Ltd [1978] AC 141…………. Smallwood v HMRCC [2009] 669; Ben Nevis Holdings Ltd v HMRC

[2014] 1 James Miller & Partners

v Whitworth Street Estates (Manchester) Ltd [1970] AC 583……… Executors of MacArthur v HMRCC [2008] 1185; Heer v Singha [2016] 1189

James N Kirby Foundation v Advocate-General of New South Wales [2004] NSWSC 1153…….. Grender v Dresden [2009] 379; Re Dion Investments Pty Ltd [2014] 1333

James Roscoe (Bolton) Ltd v Winder [1915] 1 Ch 62………………………………………………. Shalson v Russo [2003] 1165; Brazil v Durant International [2015] 1323

Jameson, re [1908] 2 Ch 111…………………………………………………………. Re Clements Estate [2007] 1717

Japan Leasing (Europe) plc, re Wallace v Shoa Leasing (Singapour) Pte Ltd [2000] WTLR 301…… Re Farepak Food & Gifts Ltd, Dubey v HMRCC [2007] 1407; Angove’s

Pty Ltd v Bailey [2016] 1309 Jarmin

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v Rawlings [1994] 67 TC 130………………………………………….. Todd v Fawcett (HMIT) [2005] 377 Jarvis re,

Edge v Jarvis [1958] 1 WLR 815………………………………………. Kao Lee & Yip v Koo [2003] 1283; Murad v al-Saraj [2005] 1573; Ultraframe (UK) Ltd v Fielding [2007] 835

Jay v Jay [1924] 1 KB 826…………………………………………………. University of London v Prag [2015] 705

JC, re [2012] WTLR 1211…………………………………………………….. NT v FS [2013] 867; Re Gladys Meek, Jones v Parkin [2014] 1155;

Re Jones [2016] 661 JC Houghton & Co v Nothard Lowe and Wills Ltd [1928] AC 1………………………….. Sinclair Investments v Versailles Trade Finance [2011] 839 JD Wetherspoon plc

v Van den Berg & Co Ltd [2009] EWHC 639(Ch)…………………… Novoship (UK) v Nikitin [2014] 1521 JDI Trading

v HMRC [2012] UKFTT 642(TC)…………………………………….. Curtis Green v HMRC [2015] 1337 JDS, re KGS v JDS [2012] WTLR 475…………………………………………. Re JC [2012] 1211; Lomas v AK (Gift Application) [2015] 825; Ross v A

[2016] 495 Jeans re, Upton v Jeans [1895] 72 LTR 835…………………………………. Reading v Reading [2015] 1245

v Cooke (1857) 24 Beav 513; 53 ER 456………………………………. Pecore v Pecore [2007] 1591 Jeeves

v Imperial Foods Pension Scheme (unreported 27th Jaunaury 1986)…. Shergill v Kaira [2014] 1729 SC Jefferson, re (unreported 17th February 2003) ………………………………………... Re D [2004] 643 Jeffrey, re (1974) 53 DLR (3rd) 650………………………………………………… Re Viertel [2003] 1075 JEL Investments Ltd

v Boxer Capital Corp (2011) BCCA 142……………………………… Easingwood v Cockcroft [2016] 1675 Jelbert

v Davies [1968] 1 WLR 589……………………………………………. Thompson v Bee [2010] 357 Jellett

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v Wilkie (1896) 26 SCR 282……………………………………………. Re The Christian Brothers of Ireland in Canada [2004] 1079 Jelley

v Iliffe [1981] Fam 128………………………………………………… Bouette v Rose [2000] 403; Churchill v Roach [2003] 779; Gully v Dix [2004] 331; Baynes v Hedger [2008] 1719; Baynes v Hedger [2009] 759 CA; Lindop v Agus [2009] 1175; McIntosh v McIntosh [2013] 1565; King v Dubrey [2014] 1411; Wright-Gordon v Legister [2014] 1675

Jemma Trust Co Ltd v Kippax Beaumont Lewis [2004] WTLR 533……………………….. Jemma Trust Company Ltd v Kippax Beaumont Lewis [2005] 683 v Liptrott [2003] WTLR 235………………………………………….. Barrett v Rutt-Field [2006] 1505

Jenkins v Gaisford (1863) 3 Swabey & Tristram 93…………………………… Barrett v Bem [2011] 1117 Ch D; Barrett v Bem [2012] 567 CA

v IRC 26 TC 265………………………………………………………... Tee v HMIT [2002] 1231 SpC v Jones (1886) LR 2 Eq 323…………………………………………….. Re Viertel [2003] 1075; Banks v National Westminster Bank plc [2006]

1693 v Livesey (formerly Jenkins) [1985] AC 424………………………….. P v P [2003] 1449; Soulsbury v Soulsbury [2007] 1841

Jenks v Dickinson (Inspector of Taxes) [1997] STC 853…………………… Rogge v HMRCC [2012] 537

Jenner v Ffinch (1879) 5 PD 105………………………………………………. Rowe v Clarke (costs) [2007] 373

Jennings (deceased) re [1994] Ch 286……………………………………………. Robinson v Bird [2003] 529; Saunders v Garrett [2005] 749; Garland v

Morris [2007] 797; Baynes v Hedger [2008] 1719; Ilott v Mitson [2011] 779 CA; Lewis v Warner [2016] 1399

v Cairns [2004] WTLR 361……………………………………………. Randall v Randall [2005] 119 v Rice [2002] WTLR 367………………………………………………. Wilson v Truelove [2003] 609; Grundy v Ottey [2003] 1253; Hyett v

Stanley [2003]1269; Uglow v Uglow [2004] 1183; Wright v Hodgkinson [2005] 435; Cobbe v Yeomans Row Management Ltd [2005] 625 Ch; Strover v Strover [2005] 1245; Evans v HSBC Trust Co (UK) Ltd [2005] 1289; Clark v Clark [2006] 823; Yeoman’s Row Management Ltd v Cobbe [2006]1473 (CA); Holman v Howes [2007] 1539; Turner v Jacob [2008] 307; Thorner v Curtis [2008] 155 HC; Re Baker Deceased, Baker v Baker [2008] 565; Thorner v Major [2008] 1289 CA; Yeoman’s Row

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Management Ltd v Cobbe [2008]1461 HL; Hopper v Hopper [2009] 805; Luo v Estate of Hui & anr [2009] 849; McGuane v Welch [2009] 1201; Stallion v Albert Stallion Holdings (Great Britain) Ltd [2009] 1437; Q v Q [2009] 1591; Henry v Henry [2010] 1011 PC; Lane v Cullens Solicitors [2011] 1807; Suggitt v Suggitt [2012] 1607 CA; Bradbury v Taylor [2013] 29; Clarke v Meadus [2013] 199; Re Wilson deceased, Turner v Pythian [2013] 899

Jeremy D Stone Consultants Ltd v National Westminster Bank plc [2013] EWHC 208 (Ch)………….. High Commissioner for Pakistan v Nizam of Hyderabad [2016] 1763

Jerome v Kelly [2001] STC (SCD) 170…………………………………………. Jerome v Kelly [2004] 681 HL

v Kelly [2004] WTLR 681……………………………………………… Hicks v Davies (HMIT) [2005] 329; Scott v Southern Pacific Mortgages Ltd [2015] 1067

Jervis v Howle and Talke Colliery Company [1937] Ch 67………………… Breakspear v Ackland [2008] 777; Sieff v Fox [2005] 891; Wills v Gibbs

[2012] 903; Day v Day [2013] 817 v Wolferstan (1874)LR 18 Eq 18………………………………………. Barns v Barns [2011] 1093; Re Barlow, Dalton v Ellis [2008] 1333

Jessup v Wetherell [2007] WTLR 515…………………………………………. Chopra v Bindra [2009] 781

Jet Airways (India) Ltd v Barloworld Handling Ltd [2014] EWCA Civ 1311…………………. Dellal v Dellal [2015] 1137

Jewell’s settlement, re [1919] 2 Ch 161………………………………………………………… The Russell-Cooke Trust Co v Richard Prentis & Co [2003] 1529

JIH v News Group Newspapers Ltd [2011] 2 FLR 1467………………… K v L [2012] 153

JJ Harrison (Properties) Ltd v Harrison [2001] WTLR 1307 ……………………………………….. Gwembe Valley Development Co Ltd v Koshy [2004] 97 CA; Cattley v

Pollard [2007] 245; Statek Corporation v Alford [2008] 1089; Ultraframe (UK) Ltd v Fielding [2007] 835; Sinclair Investments v Versailles Trade Finance [2011] 839; Sinclair Investments v Versailles Trade Finance [2011] 1043; Williams v Central Bank of Nigeria [2014] 873 SC

Joachimson

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v Swiss Bank Corporation [1921] 3 KB 110………………………….. Du Preez v Kaupthing Singer & Friedland (IoM) [2011] 561 Job

v Job (1887) 6 Ch D 562……………………………………………… Santander UK plc v RA Legal Solicitors [2014] 495 Jocelyne

v Nissen [1970] 2 QB 86……………………………………………… Marston Thompson & Evershed v Benn [2007] 315 Jodrell v Jodrell (1851) 14 Beav 397………………………………………….. Bunting v W [2005] 955 John

v Dodwell & Co Ltd [1918] AC 563…………………………………… Dubai Aluminium Co Ltd v Salaam [2003] 163 v Rees [1970] Ch 345…………………………………………………… PNPF Trust Company Ltd v Taylor [2009] 1215

John’s Assignment, re [1970] 1WLR 955……………………………………………………… Pankhania v Chandegra [2013] 101

John Fox & Co Ltd v Ward (1952) 102 LJ 725…………………………………………….. Butler v Butler [2016] 1519

Johns v Johns [2005] WTLR 529; [2004] 3 NZLR 202 ……………………… Kain v Hutton [2007] 1751 NZCA; Kain v Hutton [2008] 1381 NZSC;

Wingate v Butterfield Trust (Bermuda) Ltd [2008] 357 BSC; Erceg v Erceg [2016] 1575

Johnson re, (1893) 68 LT 20…………………………………………………….. Bassett v Basset [2005] 51 re, Sly v Blake (1884) 29 Ch D 964……………………………………. Re Loftus, Green v Gaul [2005] 1327 Ch; Davies v Sharples [2006] 839;

Green v Gaul [2006] 1391 CA v Gore Wood & Co Ltd [2002] 2 AC 1 ………………………………. Walker v Stones [2000] 79 Ch; Shaker v Al-Bedrawi (extract) [2003] 105

CA; Chappell v Somers & Blake [2003] 1085; Murad v al-Saraj [2005] 1573; Ratiu v Conway [2006] 101; The Thomas and Agnes Carvel Foundation v Carvel [2007] 1297; Freeman v Ansbacher Trustees (Jersey) Ltd [2010] 569; Booth v Booth [2010] 941; Re Portland Place [2013] 1049; Fyfe v Watts [2013] 1169; JSC Mezhduarodniy Promyshlenniy Bank v Pugachev [2015] 225; Barnett v Creggy [2016] 17; High Commissioner for Pakistan v Nizam of Hyderabad [2016] 1763

v Moreton [1980] AC 37………………………………………………. Bradstock Group Pension Scheme Trustees v Bradstock Group plc [2002]; 1281; Ham v Ham [2014] 255

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v Reed Corrugated Cases Ltd [1992] 1 All ER 169…………………... Jemma Trust Co Ltd v D’Arcy Liptrott [2003] 236; Jemma Trust Co Ltd v Liptrott [2003] 1427; Alhamrani v Russa Management Ltd [2007]1317

v Scott [1978] STC 48………………………………………………….. Wood v HMRC [2016] 1463 v Telford (1872) 3 Russ 477……………………………………………. Alhamrani v Alhamrani [2008] 941 JCA v Warwick (1856) 17 CB 516………………………………………….. Re Goodman (deceased) [2013] 1181

Johnson Matthey Bankers v Shamji (unreported 2nd May 1996)…………………………………… Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2004] 1

Johnston v Chief Constable of the R.U.C. [1987] QB 129……………………… Bowman v Fels [2005] 481 CA

v Ireland (1986) 9 EHRR 203…………………………………………. Burden v UK [2007] 607 4th; Burden v UK [2008] 1129 GCh Johnston Estate 2008 BCSC 1185………………………………………………………... Sidney & North v British Columbia [2017] 135 Johnstone

v Johnstone (1913) 12 DLR 537………………………………………. Pecore v Pecore [2007] 1591 v Mackenzie’s Trustees (1912) SC (HL) 106…………………………. HMRCC v Brander [2010] 1545

Jolley, re [1964] P 262…………………………………………………………….. Fitzhugh Gates v Sherman [2003] 973 Jones

re, [1887] 36 Ch D 110…………………………………………………. Bentine v Bentine [2014] 197 [1897] 2 Ch 190…………………………………………………….. Blades v Isaac [2016] 589 re, Jones v Cusack-Smith [1931] 1 Ch 375…………………………… Notting Hill Housing Trust v Brackley [2001] 1353 v AMP Perpetual Trustee Co NZ Ltd 1994] 1 NZLR 690…………… Blair v Vallely & Blair [2000] 615 v Challenger [1961] QB 176…………………………………………… Avis v Turner [2007] 1521 v Churcher [2009] EWHC 722 (QB)………………………………….. High Commissioner for Pakistan v Nizam of Hyderabad [2016] 1763 v Dodd (1999) 73 SASR 328…………………………………………… Leeburn v Derndorfer [2004] 867 v Dunkel (1958-59) 101 CLR 298……………………………………… Kao Lee & Yip v Koo [2003] 1283 v Firkin-Flood [2008] WTLR(w) 2008-8……………………………… Cotton v Earl of Cardigan [2015] 39 v First-Tier Tribunal and Criminal Injuries Compensation Authority

[2013] UKSC 19……………………………………………….. Ramsay v HMRCC [2013] 1773 v Garnett (HMIT) [2004] WTLR 1209 (Sp C)………………………... Jones v Garnett (HMIT) [2005] 729; Jones v Garnett (HMIT) [2006] 67 v Garnett [2005] WTLR 729 (HC)…………………………………….. Jones v Garnett (HMIT) [2006] 67 CA v Garnett [2006] WTLR 67 CA ……………………………………….. Jones v Garnett (HMIT) [2007] 1229 HL

223


v Garnett [2007] WTLR 1229 (HL)…………………………………… Buck v HMRCC [2009] 215; Patmore v HMRCC [2011] 125; DR v GR [2013] 1123

v Gordon (1876) 2 App Cas 616………………………………………. Galmerrow Securities v National Westminster Bank [2002] 129 v Green 1868) LR 5 Eq 555…………………………………………… Banks v National Westminster Bank plc [2006] 1693 v Jones [2006] WTLR 1847…………………………………………… AR v AR [2012] 373 v Jones [2011] EWCA Civ 41…………………………………………. Whaley v Whaley [2011] 1267; Lilleyman v Lilleyman [2012] 1007; WF v

HF [2012] 1079 v Kernott [2012] WTLR 125…………………………………………… Pankhania v Chandegra [2013] 101; Quaintance v Tandan [2014] 1609;

Barnes v Phillips [2016] 1; Curran v Collins [2016] 235; O’Kelly v Davies [2016] 333

v Lipman [1962] 1 WLR 832…………………………………………... Galmerrow Securities v National Westminster Bank [2002] 129; Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2004] 1; Crown Dilmun v Sutton [2004] 497; Prest v Petrodel Resources Ltd [2013] 1249

v Lewis (1751) 2 Ves Sen 240…………………………………………. Santander UK plc v RA Legal Solicitors [2014] 495 v Lock (1865) LR 1 Ch App Cas 25……………………………………. Pennington v Waine [2002] 387 CA; De Bruyne v De Bruyne [2010] 1525 v Maynard [1951] Ch 572……………………………………………... Stack v Dowden [2007] 1053 HL v Powys Local Health Board [2008] EWHC 2562 (Admin)………….. Richards v Worcestershire CC [2017] 117 v Roberts (1834) 2 Dowl PC 656……………………………………… Bentine v Bentine [2014] 197 v Secretary of State for Wales [1997] 1 Costs LR 34………………… Jemma Trust Co v D’Arcy Liptrott [2003] 235; Jemma Trust v Liptrott

(No 3) [2005] 157 v Selby (1710) Prec. Chanc. 300 ……………………………………….. King v Dubrey [2014] 1411; King v Chiltern Dog Rescue [2015] 1225 CA v Sherwood Computer Services plc [1992] 1 WLR 277 …………….. Dutton v Dutton [2001] 563; Vimercati v BV Trustees Ltd [2013] 157 v Shipping Federation of British Columbia

[1963] 37 DLR (2d) 273………………………………………... An application for information about a trust [2015] 559 v Suffolk 1 Bor Ch C 528………………………………………………. AN v Barclays Private Bank & Trust (Cayman) Ltd [2007] 565 v Watkins [1987] CAT 1200…………………………………………… Gillett v Holt [2000] 195; Churchill v Roach [2003] 779; Negus v Bahouse

[2008] 97; Accurate Financial Consultants Pty Ltd v Koko Black Pty Ltd [2009] 1685; Thorner v Major [2009] 713 HL; Southwell v Blackburn [2015] 147

v Williams (1767) Amb 651…………………………………………… The Independent Schools Council v Charity Comm. [2012] 41; A-G v Charity Commission [2012] 977

Jones (AE)

224


v Jones (FW) [1977] 1 WLR 438……………………………………… French v Barcham [2008] 1813 Jonesco

v Beard [1930] AC 298 ………………………………………………... Couwenbergh v Valkova [2004] 937 CA Jopling

v IRC [1940] 2 KB 282 ………………………………………………... Hughes v Bourne [2012] 1333 Jopp

v Johnstone’s Trustee (1904) 6F 1028………………………………... Re Lehman Brothers Intl (Europe) [2012] 1355 v Wood (1865) 4 De GJ & Sm 616…………………………………….. Peters v Pinder [2011] 1379

Joscelyne v Nissen [1970] 2 QB 86……………………………………………….. AMP (UK) plc v Barker [2001] 1237; Wills v Gibbs [2012] 903; Lawie v

Lawie [2013] 85; Day v Day [2013] 817 Joseph

v Spiller [2011] 1 AC 852……………………………………………… Shergill v Kaira [2014] 1729 SC Joseph’s Estate, re

(1993) 14 OR (3d) 628………………………………………………….. Re Merry, Meredith v Plaxton [2003] 424 Joseph Rowntree Memorial Trust Housing Trust Association Ltd v Attorney-General [1983] 1 Ch 159………………………………….. The Independent Schools Council v Charity Comm. [2012] 41; Helena

Partnership v HMRC [2012] 1519 Jowell

v Bramwell Jones [1998] (1) SA 836 (W)…………………………….. Jowell v Bramwell-Jones [2002] 31 Jowett

v O’Neill and Brennan Construction [1988] STC 482………………. McCall v HMRCC [2008] 865 Joyce

v Barker Bros (Builders) Ltd (1980) 40 P & CR 512…………………. Slater v Simm [2007] 1043 JP Gilchrist Trust v HMRC [2014] WTLR 1209………………………………………….. Pierce v Wood [2010] 253 J-PC v J-AF [1955] P 215……………………………………………………. M v M [2013] 1725 JR Hanson

v HMRC [2012] UKFTT 314………………………………………….. Gedir v HMRC [2016] 775 JSC BTA Bank v Ablyazov [2013] EWCA Civ 928……………………………………. JSC Mezhduarodniy Promyshlenniy Bank v Pugachev [2015] 991

225


v Kythreotis [2010] EWCA Civ 1436…………………………………. JSC Mezhduarodniy Promyshlenniy Bank v Pugachev [2015] 225 v Solodchenko [2010] EWCA Civ 1436 ……………………………….. JSC Mezhduarodniy Promyshlenniy Bank v Pugachev [2015] 991 JT Developments Ltd

v Quinn [1991] 2 EGLR 257……………………………………………. Thorner v Curtis [2008] 155 HC; Thorner v Major [2008] 1289 CA; Thorner v Major [2009] 713 HL; Yeoman’s Row Management Ltd v Cobbe [2008]1461 HL

Jussila v Finland [2009] STC 29……………………………………………….. Wood v HMRC [2016] 1463

Justice v Wynne (1860) 12 I Ch R 289…………………………………………. Hughmans Solicitors v Central Stream Services Ltd [2012] 1559

Jyske Bank (Gibraltar) Ltd v Heinl [1999] Lloyd’s Rep Bank 511…………………………………. Barlow Clowes Int v Eurotrust Int [2004] 1365 v Spjeldnaes [1999] 2 BCLC 101……………………………………… Inland Revenue v Hashmi [2002] 19 ChD; Shalson v Russo [2003] 1165

wills and trusts law reports index - legalease · 2017-10-19 · wills and trusts law reports index...

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