Wills and Trusts Law Reports Index - Legalease · 1 . Wills and Trusts Law Reports Index Part 1 –...

1

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

Wills and Trusts Law Reports Index

(January 2000 – January 2017)

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

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

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

2


1 United Kingdom Statutes

A Access to Justice Act 1999

s.11………………………..… Rowe v Clarke (Costs) [2007] 373 s.54………………………...... Re MB [2006] 299 s.55………………………..… Re C [2009] 55

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

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

Act of 1494 (Scotland) c.57……………………………………………. Re the Baronetcy of Pringle of Stichill [2016] 1117 Act of 1799 (39 Geo III, c13) s.10……………………..…… R (on the application of Davies) v HMRC [2012] 217 Administration of Estates Act:

1925 s.1………………………..…. Green v Gaul [2006] 1391 CA s.2………………………..…. Birdseye v Boythorne & Co [2015] 961 s.9………………………..…. Nolan v Nolan [2004] 1261; Re Loftus, Green v Gaul [2005] 1327;

Haji-Ioannou v Frangos [2009] 1747; Gudavadze v Kay [2012] 1753 s.21………………………..… Frear v Frear [2009] 221 s.25………………………..… Re Clough-Taylor, Coutts v Banks [2003] 15; CI v NS [2004] 1113; Blades v Isaac

[2016] 589 s.27………………………..… Gray v Richards Butler [2001] 625; Cobden-Ramsay v Sutton [2009] 1303 s.28………………………..… Nolan v Nolan [2004] 1261; Haastrup v Okorie [2016] 803 s.32………………………..… Tasarruf Mevduarti Sigorta Fonu v Merrill Lynch Bank & Trust Cayman [2011]

1249 PC s.33………………………..… Nolan v Nolan [2004] 1261; Green v Gaul [2006] 1391 CA; Re Bernstein

Bernstein v Jacobson [2010] 559 s.34……………………….… RSPCA v Sharp [2010] 839; Petterson v Ross [2014] 321

3


s.35……………………….… Re Ross, Ross v Perrin-Hughes [2005] 193; Petterson v Ross [2014] 321 s.36………………………… Jemma Trust Company Ltd v Kippax Beaumont Lewis [2005] 683; Thompson v

Bee [2010] 357 s.37………………………… Gray v Richards Butler [2001] 625 s.41………………………… Hughes v Bourne [2012] 1333 s.44………………………… Re Loftus, Green v Gaul [2005] 1327 Ch; Davies v Sharples [2006] 839 s.46………………………… Re DWS, TWGS v JMG [2001] 445; S v T [2006] 1461; Re Bernstein, Berstein v

Jacobson [2010] 559; Gregg v Pigott [2012] 953; Re Jones [2016] 661 s.47………………………… Re DWS, TWGS v JMG [2001] 445; Green v Gaul [2006] 1391 CA; S v T [2006]

1461; Re Bernstein, Bernstein v Jacobson [2010] 559; Morley-Clarke v Brooks [2011] 297; Wright v Gater [2012] 549; Gregg v Pigott [2012] 953

s.49………………………… Randall v Randall [2015] 99 s.50………………………… West v West [2006] 157; Gregg v Pigott [2012] 953; Re Goodman (deceased)

[2013] 1181 s.55………………………… Scarfe v Matthews [2012] 1579 Schedule 1…………………. Creasey v Sole [2013] 931; Petterson v Ross [2014] 321

1971 s.9………………………….. Re Clough-Taylor, Coutts v Banks [2003] 15 s.11………………………… Segbedzi v Segbedzi [2002] 83

Administration of Estates (Small Payments Act) 1965 s.2……………………………. Goenka v Goenka [2016] 417 Sch 2…………………………. Goenka v Goenka [2016] 417 Administration of Justice Act:

1925 s.34…………………………… RSPCA v Sharp [2011] 311

1960 s.12…………………………… Independent News and Media v A [2010] 55

1969 s.12…….………..…………… Daraydan Holdings Ltd v Solland International Ltd [2004] 815 s.17…………..……………… Re D [2016] 1153

1982……………………………..……………………………... Thomas v Kent [2007] 177 s.17…………………………... Sherrington v Sherrington [2005] 587; Marley v Rawlings [2014] 299 SC s.18…………………………… Court v Despallieres [2010] 437 s.20…………………………… Chittock v Stevens [2000] 643; In re Grattan [2001] 1305; Re Barton, Tod v

4


Barton [2002] 471; Re Bell, Bell v Georgiou [2002] 1105; Wong v Wong [2003] 1161; Lamothe v Lamothe [2006] 1433; Goodman v Goodman [2006] 1807; Re Munday, Price v Craig [2006] 1873; Re Martin, Clarke v Brothwood [2007] 229; Hobart v Hobart [2007] 1213; Pengelly v Pengelly [2007] 1619; Sprackling v Sprackling [2009] 897; Littlewood v Wilkinson Woodward [2009] 1189; Parkinson v Fawdon [2010] 79; Esson v Esson [2010] 187; RSPCA v Sharp [2011] 311; Marley v Rawlings [2011] 595; Boswell v Lawson [2011] 931; Re Ryan, Gerling v Gerling [2011] 1029; Lines v Porter [2012] 629; Marley v Rawlings [2012] 639 CA; Kell v Jones [2013] 507; Paynter v Hinch [2013] 529; Joshi v Mahida [2013] 859; Rainbird v Smith [2013] 1609; Marley v Rawlings [2014] 299 SC; Brooke v Purton [2014] 745; Tadros v Barratt [2014] 1753; Kennedy v Kennedy [2015] 837; Guthrie v Morel [2016] 273; Fielden v Christie-Miller [2015] 1689; Re Harte [2015] 1735; Jump v Lister [2017] 61

s.21…………………………… Re Broadbent’s Will, ICRF v Bradley [2001] 967; In re Chambers, Watson v NCH [2001] 1375; Re Barton, Tod v Barton [2002] 471; Ling v Ling [2002] 553; Re Owen, Hodgson v Clare [2002] 619; Solem v Guyster [2002] 1517; Pennington v Waine [2003] 1011; Re Ross, Ross v Perrin-Hughes [2005] 193; Judge v HMRC [2005] 1311; Lamothe v Lamothe [2006] 1433; Baynes v Hedger [2008] 1719; Esson v Esson [2010] 187; Perdoni v Curati [2012] 506 Ch; Marley v Rawlings [2012] 639 CA; Scarfe v Matthews [2012] 1579; Spurling v Broadhurst [2012] 1813; Kell v Jones [2013] 507; Creasey v Sole [2013] 931; Rainbird v Smith [2013] 1609; Loring v Woodland Trust [2014] 593; Brooke v Purton [2014] 745; Reading v Reading [2015] 1245; Re Harte [2015] 1735 Gledhill v Arnold [2016] 653; Re KJP [2016] 687; Jump v Lister [2017] 61

s.22…………………………… Harrison v Gibson [2006] 289; Reading v Reading [2015] 1245 1985

s.41………………………….. Re Schmidt [2004] 887; Re Loftus, Green v Gaul [2005] 1327 Ch s.44A………………………... Novoship (UK) v Nikitin [2014] 1521 s.44………………………….. Novoship (UK) v Nikitin [2014] 1521

s.48………………………….. Re Frost (deceased) [2013] 673 s.49………………………….. Gudavadze v Kay [2012] 1753 s.50………………………….. Green v Gaul [2006] 1391 CA; The Thomas and Agnes Carvel Foundation v

Carvel [2007] 1297; Dellar v Zivy [2008] 17; Re Steel (dec'd), Angus v Emmott [2010] 531; Alkin v Raymond [2010] 1117; Dobson v Heyman [2010] 1153; Kershaw v Micklethwaite [2011] 413; Zurich Professional Ltd v Brown [2011]

5


531; Burgess v Hawes [2012] 423; Khan v Crossland [2012] 841; Re Goodman (deceased) [2013] 1181; National Westminster Bank plc v Lucas [2014] 637; Wilby v Rigby [2015] 1845; Jones v Longley [2016] 317

s.56………………………….. Re Goodman (deceased) [2013] 1181 Administration of Justice (Scotland) Act 1985

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

1950 s.13………………………….. Re Upton, Upton v National Westminster Bank Plc [2004] 1339

Schedule 5 para 4……………. Gregg v Pigott [2012] 953 1958

s.16…………………………… Re Upton, Upton v National Westminster Bank Plc [2004] 1339 1976 ………………………………………………….…………. Gregg v Pigott [2012] 953

s.6……………………………. S v T[2006] 1461 s.39……………………….….. S v T[2006] 1461

Adoption of Children Act: 1926

s.5……………………………. Re Upton, Upton v National Westminster Bank Plc [2004] 1339; Gregg v Pigott [2012] 953

1939 s.16…………………………... Re Upton, Upton v National Westminster Bank Plc [2004] 1339

1949 s.9……………………………. Re Upton, Upton v National Westminster Bank Plc [2004] 1339

2002 s.1……………………………. Re M, ITW v Z [2009] 1791; Re G (TJ) [2011] 231; Charity Comm v Catholic Care

(Diocese of Leeds) [2012] 1303; Re JDS, Smythe v JDS [2012] 475 Adults with Incapacity (Scotland) Act 2000……………………….……. HMRCC v Cairns [2009] 793

s.58………………………….. Re PO, JO v GO [2014] 337 Schedule 3…………………… Re PO, JO v GO [2014] 337

Agriculture Act 1986 Part 4………………………… Shirt v Shirt [2013] 317 Schedule 1, Paragraph 1(1)….. Ward v Brunt [2000] 731 Schedule 1, Paragraph 5(3)…... Ward v Brunt [2000] 731 Schedule 1, Paragraph 11……. Ward v Brunt [2000] 731

6


Agricultural Holdings Act: 1948

s.1……………………………. Re Rochelle, Padgham v Rochelle [2002] 1483 s.2……………………………. Re Rochelle, Padgham v Rochelle [2002] 1483 s.26…………………………… Uglow v Uglow [2004] 1183

1984……………………………………………………..………. Shirley v Crabtree [2008] 133 1986…………………………………………………..…………. Arnander v HMRCC [2007] 51; Hopper v Hopper [2009] 805; HMRC v Atkinson

[2012] 197; Atkinson v HMRCC [2010] 745 s.2……………………………. Creasey v Sole [2013] 931 s.4…………………………… Creasey v Sole [2013] 931 s.26…………………………… Uglow v Uglow [2004] 1183 CA s.36…………………………… Shirley v Crabtree [2008] 133 s.39…………………………… Shirley v Crabtree [2008] 133 s.41…………………………… Shirley v Crabtree [2008] 133 s.42…………………………… Shirley v Crabtree [2008] 133 s.49…………………………… Shirley v Crabtree [2008] 133 s.50…………………………… Shirley v Crabtree [2008] 133 s.51…………………………… Shirley v Crabtree [2008] 133 s.53…………………………… Shirley v Crabtree [2008] 133 s.57…………………………… Shirley v Crabtree [2008] 133 s.96…………………………… Dixon v IRC [2002] 175 Sch 6 para 3………………….. Shirley v Crabtree [2008] 133 Sch 6 para 4………………….. Shirley v Crabtree [2008] 133

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

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

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

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

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

s 23…………………………… Burden v UK [2008] 1129 (Grand Chamber)

7


Arbitration Act 1996 s.57…………………………… Joshi v Mahida [2013] 859 Attornies and Solicitors Act 1727 s.23……………………….….. Bentine v Bentine [2014] 197 Audit Commission Act 1998

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

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

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

Bankruptcy Act: 1825

s.77…………………………… Tasaruff Mevduati Sigorta Fonu v Merill Lynch Bank and Trust Co Cayman [2011] 1083; Tasarruf Mevduarti Sigorta Fonu v Merrill Lynch Bank & Trust Cayman [2011] 1249 PC

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

1869 s.15…………………………… Tasarruf Mevduarti Sigorta Fonu v Merrill Lynch Bank & Trust Cayman [2011]

1249 PC s.49…………………………… Re Woodland-Ferrari [2002] 1539 s.30…………………………... Re Woodland-Ferrari [2002] 1539

1883 s.28…………………………… Re Woodland-Ferrari [2002] 1539

8


s.44…………………………… Tasaruff Mevduati Sigorta Fonu v Merill Lynch Bank and Trust Co Cayman [2011] 1083; Tasarruf Mevduarti Sigorta Fonu v Merrill Lynch Bank & Trust Cayman [2011] 1249 PC

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

s.14…………………………... Squires v AIG Europe (UK) Ltd [2006] 705 s.26…………………………... Re Woodland-Ferrari [2002] 1539 s.30…………………………… Squires v AIG Europe (UK) Ltd [2006] 705 s.38…………………………… Tasarruf Mevduarti Sigorta Fonu v Merrill Lynch Bank & Trust Cayman [2011]

1249 PC s.42…………………………... Haines v Hill [2008] 447; Tasarruf Mevduarti Sigorta Fonu v Merrill Lynch Bank

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

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

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

1753 s.9……………………………. A-G v Trustees of the British Museum [2005] 781 s.14…………………………… A-G v Trustees of the British Museum [2005] 781

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

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

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

9


C Capital Allowances Act 1990

s.19…………………………… HMRC v Lord Howard of Henderskelfe dec’d [2014] 791 s.35…………………………… Holland v IRC [2003] 207 s.42…………………………… HMRC v Lord Howard of Henderskelfe dec’d [2014] 791 s.43…………………………… HMRC v Lord Howard of Henderskelfe dec’d [2014] 791 s.133…………………………. Dixon v IRC [2002] 175

Capital Gains Tax Act 1979 s.27…………………………… Jerome v Kelly [2002]1041; Jerome v Kelly [2004] 681 HL s.46………………………….. Jerome v Kelly [2002]1041; Jerome v Kelly [2004] 681 HL s.52………………………….. Jerome v Kelly [2004] 681 HL; Jasmine Trustees v Wells & Hind [2007] 489;

Crociani v Crociani [2015] 975 s.58…………………………… Jerome v Kelly [2004] 681 HL s.77…………………………… Burton v HMRCC [2009] 1499 s.150…………………………. Shinebond v Carrol (HMIT) [2006] 697 s.152…………………………. Erdal v HMRCC [2011] 1761; Shinebond v Carrol (HMIT) [2006] 697

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

Care Standards Act 2000……………………………………………… Re E [2011] 203 s.3……………………………. Aster Healthcare Ltd v Estate of Mohammed Safi [2016] 395 Cemeteries Clauses Act 1847

ss.40-51……………………… Re Mangotsfield Cemetery [2005] 1381 Chancery Lunatics Act 1842………………………………………….. Re MB [2006] 299 Chancery Procedure Act 1852 s.44…………………………… Millburn-Snell v Evans [2011] 1213 Charging Orders Act 1979

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

Williams [2011] 899 s.3……………………………. Hughmans Solicitors v Central Stream Services [2012] 1559; Hughmans

Solicitors v Central Stream Services [2013] 239 CA

10


Charitable Trusts Act 1853 s.6……………………………. Perkins v Women’s Total Abstinence Educational Union Ltd [2004] 133 s.62…………………………… Perkins v Women’s Total Abstinence Educational Union Ltd [2004] 133

Charitable Trusts Amendment Act 1855 s.1……………………………. Perkins v Women’s Total Abstinence Educational Union Ltd [2004] 133 s.29…………………………… Perkins v Women’s Total Abstinence Educational Union Ltd [2004] 133 s.48…………………………… Perkins v Women’s Total Abstinence Educational Union Ltd [2004] 133

Charitable Trusts (Validation) Act 1954 s.1…………………………….. Ulrich v Treasury Solicitor [2005] 385; Cawdron v Merchant Taylors’ School

[2010] 775; Cuppage v Lawson [2011] 975; Phillipe v Cameron [2012] 1275

s.2……………………………. Ulrich v Treasury Solicitor [2005] 385; Phillipe v Cameron [2012] 1275 Charitable Uses Act 1601 (43 Eliz 1, c. 4) (“The Statute of Elizabeth”) Preamble……………………... Re Carapiet’s Trusts [2002] 989; Re The Fine Lady Upon a White Horse Appeal

[2006] 59; Christian Brothers of Western Australia Inc’s Trustees v Attorney-General of Western Australia [2007] 1375; Hanchett –Stamford v A-G [2009] 101; The Independent Schools Council v Charity Comm. [2012] 41; A-G v Charity Commission [2012] 977; Helena Partnership v HMRC [2012] 1519

Charities Act: 1960

s.13…………………………… Shergill v Khaira [2014] 1729 s.29…………………………… Perkins v Women’s Total Abstinence Educational Union Ltd [2004] 133 s.45…………………………… Perkins v Women’s Total Abstinence Educational Union Ltd [2004] 133; Setchim

v Foreign & Commonwealth Secretary [2014] 1621 s.46…………………………… Perkins v Women’s Total Abstinence Educational Union Ltd [2004] 133

1992 s.32…………………………… Perkins v Women’s Total Abstinence Educational Union Ltd [2004] 133 s.33…………………………… Perkins v Women’s Total Abstinence Educational Union Ltd [2004] 133

1993 s.2……………………………. Re English PEN [2008] 1799 s.3…………………………….. Re Church of Scientology (E&W) [2005] 1151; Re AITC Foundation [2005] 1265

Re The Fine Lady Upon a White Horse Appeal [2006] 59; Re Trafford Community Leisure Trust [2006] 543; Re The NFSH Charitable Trust Ltd [2006] 629; Re Crawley Green Model Railway Society [2006] 1381; Re CYLCH [2006] 1387; Re The Wolf Trust [2006] 1467; Re Living in Radiance [2007] 685; Re

11


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

s.4……………………………. The Independent Schools Council v Charity Comm. [2012] 41; Helena Partnership v HMRC [2012] 1519

s.8……………………………. Phillips v RSPB [2012] 891; Charity Commission v Framjee [2014] 1489; s.13…………………………… St Mary & St Michael Parish Advisory Co Ltd v Westminster Roman Catholic

Diocese Trustee [2006] 881; White v Williams [2010] 1089; Re the Sir Edward Heath charitable trust [2012] 1469; Shergill v Khaira [2014] 1729

s.14B…………………………. White v Williams [2010] 1089 s.15…………………………… A-G v Trustees of the British Museum [2005] 781 s.16…………………………… Seray-Wurie v Charity Commission [2008] 535 s.17…………………………... A-G v Trustees of the British Museum [2005] 781 s.18…………………………... White v Williams [2010] 1083 s.26…………………………… Seray-Wurie v Charity Commission [2008] 535; White v Williamson; Abrahams v

Williams [2011] 899 s.27…………………………… A-G v Trustees of the British Museum [2005] 781 s.29…………………………… Cawdron v Merchant Taylors’ School [2010] 775 s.33…………………………… Seray-Wurie v Charity Commission [2008] 535; Rai v Charity Commissioners

[2012] 1053; Khaira v Shergill [2012] 1795 s.36…………………………… Bayoumi v Women’s Total Abstinence Educational Union Ltd [2003] 317; Perkins

v Women’s Total Abstinence Educational Union Ltd [2004] 133; Re Shree Vishwakarma Association of the UK [2007] 829; R (O’Callaghan) v Charity Commission [2008] 117; Setchim v Foreign & Commonwealth Secretary [2014] 1621

s.37…………………………… Bayoumi v Women’s Total Abstinence Educational Union Ltd [2003] 317; Perkins v Women’s Total Abstinence Educational Union Ltd [2004] 133

s.38…………………………… White v Williams [2010] 1083 s.39…………………………… White v Williams [2010] 1083

s.63…………………………… White v Williams; Abrahams v Williams [2011] 899 s.64…………………………… Charity Commission v Catholic Care(Leeds) [2012] 1303 s.65…………………………… Perkins v Women’s Total Abstinence Educational Union Ltd [2004] 133 s.75…………………………… Re Longman deceased [2012] 1421 s.96…………………………… Re Carapiet’s Trusts, Manoogian v Sonsino [2002] 989 s.97…………………………… Re Carapiet’s Trusts, Manoogian v Sonsino [2002] 989; Perkins v Women’s Total

12


Abstinence Educational Union Ltd [2004] 133; Seray-Wurie v Charity Commission [2008] 535

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

2006……………………………………………………… Simpson v HMRCC [2009] 499; Cuppage v Lawson [2011] 975 s.1…………………………….. The Independent Schools Council v Charity Comm. [2012] 41; A-G v Charity

Commission [2012] 977 s.2…………………………….. Re English PEN [2008] 1799; Hanchett –Stamford v A.G. [2009] 101; Kings v

Bultitude [2010] 1571; The Independent Schools Council v Charity Comm. [2012] 41; A-G v Charity Commission [2012] 977; Charity Commission v Catholic Care(Leeds) [2012] 1303

s.3……………………………. Re English PEN [2008] 1799; Kings v Bultitude [2010] 1571; The Independent Schools Council v Charity Comm. [2012] 41; A-G v Charity Commission [2012] 977

s.4……………………………. The Independent Schools Council v Charity Comm. [2012] 41; A-G v Charity Commission [2012] 977

s.78…………………………… The Independent Schools Council v Charity Comm. [2012] 41 2011

s.1……………………………. Human Dignity Trust v Charity Commission [2015] 789 s.2……………………………. Human Dignity Trust v Charity Commission [2015] 789 s.3……………………………. Human Dignity Trust v Charity Commission [2015] 789 s.4……………………………. Human Dignity Trust v Charity Commission [2015] 789 s.30…………………………… Human Dignity Trust v Charity Commission [2015] 789 s.46…………………………… Charity Commission v Framjee [2014] 1489 s.76…………………………… Charity Commission v Framjee [2014] 1489 s.78…………………………… Charity Commission v Framjee [2014] 1489 s.115…………………………. Rai v Charity Commissioners [2012] 1053; Rosenzweig v NMC Recordings Ltd

[2014] 1027; Garcha v Charity Commission [2015] 453 s.311…………………………. Re Longman deceased [2012] 1421 s.319…………………………. Human Dignity Trust v Charity Commission [2015] 789 schedule 6…………………… Human Dignity Trust v Charity Commission [2015] 789 Charities (Northern Ireland) Act 1964

s.24…………………………… Ulrich v Treasury Solicitor [2005] 385 Charities and Trustee Investment Act (Scotland) Act 2005 s.39…………………………… Shergill v Khaira [2014] 1729

13


s.40…………………………… Shergill v Khaira [2014] 1729 s.41…………………………… Shergill v Khaira [2014] 1729 s.42…………………………… Shergill v Khaira [2014] 1729 Child Support Act 1991 s.43A…………………………. Berry v Child Support Agency [2016] 1327 ss.29-43……………………… Berry v Child Support Agency [2016] 1327 Children Act 1989

s.1…………………………….. Re M, ITW v Z [2009] 1791; Re G (TJ) [2011] 231; Re JDS, Smythe v JDS [2012] 475; Re PO, JO v GO [2014] 337

s.20…………………………… Manchester CC v G [2014] 449 s.31…………………………… PJV v Adult Social Care Newcastle CC [2016] 705

s.100…………………………. DL v A Local Authority [2012] 1713 Church Buildings Act 1818

s.16…………………………… Fraser v Canterbury Diocesan Board of Finance [2003] 1125 Ch s.21…………………………… Fraser v Canterbury Diocesan Board of Finance [2003] 1125 Ch s.30…………………………… Fraser v Canterbury Diocesan Board of Finance [2003] 1125 Ch

Civil Evidence Act: 1968…………………………………………………………….. Jeffrey v Gretton [2011] 809

s.9……………………………. Re Wilson deceased [2013] 899 1972

s.3……………………………. SM v HM [2012] 281 1995…………………………………..………………………... Singla v Brown [2009] 165; Bye v Colvin-Scott [2010] 1; Lim v Thompson [2010]

661; Winsper v Perrett [2002] 927 s.4……………………………. Harb v Abdul Aziz [2016] 287 s.11…………………………… Law Society v Isaac & Isaac Holdings Ltd [2011] 425 Civil Liability (Contribution) Act 1978

s.1……………………………. Dubai Aluminium v Salaam [2003] 163; Charter Plc v City Index Ltd [2006] 1705; City Index Ltd v Gawler [2008] 1773; Niru Battery Manufactoring Co v Milestone Trading Ltd [2004] 377; Purrunsing v A’Court [2016] 1027

s.2……………………………. Dubai Aluminium v Salaam [2003] 163; Charter Plc v City Index Ltd [2006] 1705; City Index Ltd v Gawler [2008] 1773; Purrunsing v A’Court [2016] 1027

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

s.3……………………………. Gomez v Gomez-Manche Vives [2008] 621(HC) s.25…………………………… JSC Mezhdunarodniy Promyshlenniy Bank v Pugachev [2015] 225; JSC

14


Mezhdunarodniy Promyshlenniy Bank v Pugachev [2015] 991; JSC Mezhdunarodniy Promyshlenniy Bank v Pugachev [2015] 1759

s.39…………………………… Chellaram v Chellaram [2002] 675 s.41…………………………… Chellaram v Chellaram [2002] 675 s.42…………………………… Chellaram v Chellaram [2002] 675

Civil Partnership Act 2004…………………………………………….. Avis v Turner [2007] 1521; Burden v UK [2007] 607 (4th); Burden v UK [2008] 1129 (Grand Chamber)

s.1……………………………. Baynes v Hedger [2008] 1719 s.2……………………………. Baynes v Hedger [2008] 1719 s.8……………………………. Baynes v Hedger [2008] 1719 s.10…………………………... Baynes v Hedger [2008] 1719 s.71…………………………… Court v Despallieres [2010] 437

Civil Procedure Act 1997 s.1……………………………. Bailey v Warren [2006] 753 s.8……………………………. Dellal v Dellal [2015] 1137 Cleveland Somerset Estates Act 1846

s.6…………………………… Bath & Wells v Jenkinson [2001] 353 Colonial Probates Act 1892…………………………………………… Re Hamblett [2009] 559 Commissioners for Revenue and Customs Act 2005 s.18…………………………… Edwards-Moss v HMRC [2016] 997 s.19…………………………… Edwards-Moss v HMRC [2016] 997 Commonable Rights Compensation Act 1882

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

Commonhold and Leasehold Reform Act 2002……………………… Retirement Care Group Ltd v HMRCC [2008] 913 Commonwealth Immigrants Act 1962………………………………... Mark v Mark [2005] 1223 Commonwealth Institute Act 1958 s.1……………………………. Setchim v Foreign & Commonwealth Secretary [2014] 1621 s.2……………………………. Setchim v Foreign & Commonwealth Secretary [2014] 1621 s.3……………………………. Setchim v Foreign & Commonwealth Secretary [2014] 1621 s.5……………………………. Setchim v Foreign & Commonwealth Secretary [2014] 1621 s.6……………………………. Setchim v Foreign & Commonwealth Secretary [2014] 1621 CommonwealthAct 2002 s.1……………………………. Setchim v Foreign & Commonwealth Secretary [2014] 1621 s.3……………………………. Setchim v Foreign & Commonwealth Secretary [2014] 1621

15


Companies Act: 1862

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

s.227…………………………. Re Vos, Dick v Kendall Freeman [2005] 1619 Sch 1………………………… Clark v Cutland [2004] 629 Sch 1 Table A……………….. Pennington v Waine [2003] 1011; Pennington v Crampton [2005] 559; Hogg v

Hogg [2008] 35 1980

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

1985 s.14…………………………… Pennington v Waine [2003] 1011 s.22…………………………… Zeital v Kaye [2010] 913 s.35…………………………… Perkins v Women’s Total Abstinence Educational Union Ltd [2004] 133 s.35A………………………… Perkins v Women’s Total Abstinence Educational Union Ltd [2004] 133; Cottrell

v King [2005] 63 s.80…………………………… Isaac v Isaac [2009] 265 s.182…………………………. Pennington v Waine [2002] 387 s.183…………………………. Pennington v Waine [2002] 387 s.263…………………………. Re G (ET) and G (TJ) [2008] 599 s.310…………………………. Ultraframe (UK) Ltd v Fielding [2007] 835 s.311…………………………. Hogg v Hogg [2008] 35 s.317………………………… Bracken Partners Ltd v Gutteridge [2003] 1241; Gwembe Valley Development Co

Ltd v Kashy [2004] 97; Ultraframe (UK) Ltd v Fielding [2007] 835 s.320…………………………. Ultraframe (UK) Ltd v Fielding [2007] 835 s.322…………………………. Ultraframe (UK) Ltd v Fielding [2007] 835 s.330………….……………… Bracken Partners Ltd v Gutteridge [2003] 1241 s.378…………………………. Zeital v Kaye [2010] 913 s.395…………………………. Squires v AIG Europe (UK) Ltd [2006] 705 s.447…………………………. Sinclair Investments v Versailles Trade Finance [2011] 839; Sinclair Investments

v Versailles Trade Finance [2011] 1043 s.459……………………….… Nugent v Benfield Grieg Group plc [2002] 769; Re Bhullar Bros. Ltd, Bhullar v

Bhullar [2003] 1397; Clark v Cutland [2003] 1413 Ch; Clark v Cutland [2004] 629 CA; Pennington v Crampton [2005] 559; Irvine v Irvine (basis of valuation)

16


[2006] 1411; Irvine v Irvine ( valuation) [2006] 1417; Jones v Garnett (HMIT) [2007] 1229 HL; Isaac v Isaac [2009] 265

s.461…………………………. Clark v Cutland [2003] 1413 Ch; Clark v Cutland [2004] 629 CA s.522…………………………. Re Branston & Gothard Ltd, Hill v Phillips [2007] 85 s.652…………………………. Piggott v Aulton [2003] 445; Zeital v Kaye [2010] 913 s.653…………………………. Piggott v Aulton [2003] 445; Zeital v Kaye [2010] 913 s.727…………………………. Ultraframe (UK) Ltd v Fielding [2007] 835; Santander UK plc v RA Legal

Solicitors [2014] 495; Santander UK plc v RA Legal Solicitors [2014] 813 s.741…………………………. Ultraframe (UK) Ltd v Fielding [2007] 835 s.744…………………………. Ultraframe (UK) Ltd v Fielding [2007] 835

1989 s.108………………………….. Perkins v Women’s Total Abstinence Educational Union Ltd [2004] 133

2006 s.154…………………………. Gregson v HAE Trustees Ltd [2008] 999 s.174…………………………. Gregson v HAE Trustees Ltd [2008] 999 s.175…………………………. Sharma v Sharma [2014] 111 s.176…………………………. Sharma v Sharma [2014] 111; Pullan v Wilson [2014] 669 s.178…………………………. Pullan v Wilson [2014] 669 s.900…………………………. Tasarruf Mevduarti Sigorta Fonu v Merrill Lynch Bank & Trust Cayman [2011]

1249 PC s.994…………………………. Shah v Shah [2011] 519; Shah v Shah [2012] 165 s.996…………………………. Shah v Shah [2012] 165 s.1012………………………... Keene v Wellcom London Ltd [2014] 1011 s.1157………………………… Sharma v Sharma [2014] 111; Santander UK plc v RA Legal Solicitors [2014] 813 Company Directors Disqualification Act 1986 ……………………… Land v Land’s Estate [2006] 1447; Sinclair Investments v Versailles Trade

Finance [2011] 839; Sinclair Investments v Versailles Trade Finance [2011] 1043 s.1……………………………. HMRCC v Hanson [2013] 1029 s.2……………………………. HMRCC v Hanson [2013] 1029 s.6……………………………. M v M [2013] 1725 s.13…………………………… HMRCC v Hanson [2013] 1029 s.15…………………………… HMRCC v Hanson [2013] 1029 s.17…………………………… HMRCC v Hanson [2013] 1029 Company Securities (Insider Dealing) Act 1985

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

17


Contracts (Applicable Law) Act 1990………………………………… Re Barton, Tod v Barton [2002] 471 Contracts (Rights of Third Parties) Act 1999………………………… Birch v Curtis [2002] 965; Re Barlow, Dalton v Ellis [2008] 1333 s.1…………………………….. Charity Commission v Framjee [2014] 1489 Conveyancing (Scotland) Act 1924 s.17………………………….. Re the Baronetcy of Pringle of Stichill [2016] 1117 Conveyancing and Law of Property Act 1892 s.3…………………………… Ben Nevis (Holdings) v HMRC [2014] 1 Copyright, Designs and Patents Act 1988 s.1……………………………. Trustees of Mrs PL Travers Will Trust v HMRCC [2013] 1831 s.3……………………………. Trustees of Mrs PL Travers Will Trust v HMRCC [2013] 1831 s.16…………………………… Trustees of Mrs PL Travers Will Trust v HMRCC [2013] 1831 s.21…………………………… Trustees of Mrs PL Travers Will Trust v HMRCC [2013] 1831 s.90…………………………… Trustees of Mrs PL Travers Will Trust v HMRCC [2013] 1831 County Courts Act 1984

s 21…………………………… Polarpark Enterprises Inc v Allason [2007] 1829 s.23…………………………… Hughes v Lloyd [2008] 473 s.24…………………………… Hughes v Lloyd [2008] 473 s.42…………………………… Hughes v Lloyd [2008] 473 s.40…………………………… Ali v Bashir [2016] 187 s.69…………………………… Pope v HMRCC [2013] 287

Court of Chancery Act 1852 s.15…………………………… Re MB [2006] 299 Court of Probate Act 1857 s.73…………………………… Re Goodman (deceased) [2013] 1181 Courts and Legal Services Act 1990 s.54…………………………… Catling v Catling [2014] 955 s.55…………………………… Catling v Catling [2014] 955 s.71…………………………… Re the Portman Estate [2015] 871 Cremation Act 1902 …………………………………………………… Re Trafford Community Leisure Trust [2006] 543; Helena Partnership v HMRC

[2012] 1519 Criminal Attempts Act 1981

s.1…………………………….. Bowman v Fels [2005] 481 CA Criminal Justice Act:

1988………………………….…………………………………... R v IK [2007] 817 s.71…………………………… Bowman v Fels [2005] 481 CA; Re May, Revenue and Customs Prosecution

18


Office v May [2009] 1365; Larkfield Ltd v Revenue & Customs Prosecution Office [2010] 1315; Sinclair Investments v Versailles Trade Finance [2011] 839; Sinclair Investments v Versailles Trade Finance [2011] 1043; R v Hursthouse [2013] 887

s.74…………………………… Re May, Revenue and Customs Prosecution Office v May [2009] 1365; Larkfield Ltd v Revenue & Customs Prosecution Office [2010] 1315

s.77…………………………… Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2004] 1; s.80…………………………… Re May, Revenue and Customs Prosecution Office v May [2009] 1365; Larkfield

Ltd v Revenue & Customs Prosecution Office [2010] 1315 s.82…………………………… Re May, Revenue and Customs Prosecution Office v May [2009] 1365; Larkfield

Ltd v Revenue & Customs Prosecution Office [2010] 1315 s.93…………………………… P v P [2003] 1449 (HC); Bowman v Fels [2005] 481 CA; Commerzbank AG v IMB

Morgan Plc [2005] 1485 s.102…………………………. Re May, Revenue and Customs Prosecution Office v May [2009] 1365; Larkfield

Ltd v Revenue & Customs Prosecution Office [2010] 1315 s.133………………………….. Re Steel (dec'd), Angus v Emmott [2010] 531 Schedule 4…………………… Bowman v Fels [2005] 481 CA

1993 s.52…………………………… Patel v Mirza [2013] 1755 s.55…………………………… Patel v Mirza [2013] 1755 s.56…………………………… Patel v Mirza [2013] 1755 s.57…………………………… Patel v Mirza [2013] 1755 s.59…………………………… Patel v Mirza [2013] 1755 Schedule 2

Part III………………. Bowman v Fels [2005] 481 CA Part V………………. Patel v Mirza [2014] 1567

2003 s.58…………………………… R v IK [2007] 817

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

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

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

19


D Damages Act 1996

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

Data Protection Act 1998 s.1…………………………….. Dawson-Damer v Taylor Wessing [2016] 253; Re the Baronetcy of Pringle of

Stichill [2016] 1117 s.4……………………………. Re the Baronetcy of Pringle of Stichill [2016] 1117 s.7……………………………. Dawson-Damer v Taylor Wessing [2016] 253

s.8……………………………. Dawson-Damer v Taylor Wessing [2016] 253 s.15………………………….. Dawson-Damer v Taylor Wessing [2016] 253

s.17………………………….. Re the Baronetcy of Pringle of Stichill [2016] 1117 s.38………………………….. Dawson-Damer v Taylor Wessing [2016] 253

Sch 1-3………………………. Re the Baronetcy of Pringle of Stichill [2016] 1117 Sch 7………………………… Dawson-Damer v Taylor Wessing [2016] 253

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

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

Drug Trafficking Act 1994……………………………………………. Re May, Revenue and Customs Prosecution Office v May [2009] 1365 s.2……………………………. R v Fuller [2006] 863 s.4…………………………….. R v Fuller [2006] 863 s.6……………………………. Gibson v HMRC Prosecution Office [2008] 1605 s.7……………………………. R v Fuller [2006] 863 s.8…………………………… Gibson v HMRC Prosecution Office [2008] 1605; SOCA v Lundon [2010] 875 s.31………………………….. Gibson v HMRC Prosecution Office [2008] 1605; Larkfield v Revenue & Customs

Prosecution Office [2010] 1323

20


s.49………………………….. R v Fuller [2006] 863 s.62………………………….. R v Fuller [2006] 863

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

E Education Act:

1902……………………………….…………………………….. Fraser v Canterbury Diocesan Board of Finance (No 2) [2005] 1499 HL s.4…………………………… Fraser v Canterbury Diocesan Board of Finance [2003] 1125 Ch

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

1944 ………………………………..…………………………… Fraser v Canterbury Diocesan Board of Finance (No 2) [2005] 1499 HL s.9……………………………. Fraser v Canterbury Diocesan Board of Finance [2003] 1125 Ch s.15…………………………… Fraser v Canterbury Diocesan Board of Finance [2003] 1125 Ch s.17…………………………… Fraser v Canterbury Diocesan Board of Finance [2003] 1125 Ch s.23…………………………… Fraser v Canterbury Diocesan Board of Finance [2003] 1125 Ch s 86…………………………… Fraser v Canterbury Diocesan Board of Finance (No 2) [2007] 1735 Ch s.114…………………………. Fraser v Canterbury Diocesan Board of Finance [2003] 1125 Ch

Education (Miscellaneous Provisions) Act 1948 s.1……………………………. Perkins v Women’s Total Abstinence Educational Union Ltd [2004] 133

Elementary Education Act 1870………………………………………. Bath & N E Somerset Council v Attorney-General [2002] 1257 s.7……………………………. Fraser v Canterbury Diocesan Board of Finance [2003] 1125 Ch s.14…………………………… Fraser v Canterbury Diocesan Board of Finance [2003] 1125 Ch; Fraser v

Canterbury Diocesan Board of Finance (No 2) [2005] 1499 HL s.23…………………………… Fraser v Canterbury Diocesan Board of Finance (No 2) [2005] 1499 HL

Employers’ Liability Act 1880

21


s.1……………………………. HMRC v Lord Howard of Henderskelfe dec’d [2014] 791 Employment Rights Act 1996…………………………………………. Hogg v Hogg [2008] 35 Employment Tribunals Act 1996 s.20…………………………… JP Gilchrist Trust v HMRC [2014] 1209 Endowed Schools Act 1869

s 4……………………………. Fraser v Canterbury Diocesan Board of Finance (No 2) [2007] 1735 s.5……………………………. Fraser v Canterbury Diocesan Board of Finance (No 2) [2007] 1735 s.9……………………………. Fraser v Canterbury Diocesan Board of Finance (No 2) [2007] 1735 s.13…………………………… Fraser v Canterbury Diocesan Board of Finance (No 2) [2007] 1735 s.14…………………………… Fraser v Canterbury Diocesan Board of Finance (No 2) [2007] 1735 s.46…………………………… Fraser v Canterbury Diocesan Board of Finance (No 2) [2007] 1735

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

s.1……………………………. Day v Harris [2013] 591 s.2…………………………… Day v Harris [2013] 591 s.3……………………………. R the CSI Trust, Brown Shipley Trust Co (Jersey) Ltd v Holland [2004] 321; In

the matter of E [2000] 383; Re F [2004] 657; Vale v Armstrong [2004] 1471; Day v Harris [2013] 591; Re GM [2013] 835; Ross v A [2016] 495

s.6……………………………. Re Mrs W [2000] 19; In the matter of E [2000] 383; Re F [2004] 657; Re C, Dr C v Mrs JS [2008] 1159; Day v Harris [2013] 591

s.8……………………………. In the matter of E [2000] 383; Re F [2004] 657; Day v Harris [2013] 591; Ross v A [2016] 495

Entail Amendment (Scotland) Act 1847……………………………… Re Balfour (dec'd) Brander v HMRCC [2009] 1117; HMRCC v Brander [2010] 1545

Enterprise Act 2002……………………………………………………. Avis v Turner [2007] 1521 s.261…………………………. Holtham v Kelmanson [2007] 285 sch 19………………………… Re Hemming [2008] 1833

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

Equality Act 2010……………………………………………………… White v Williamson; Abrahams v Williams [2011] 899; A-G v Charity Commission [2012] 977; Lewis v Lewis [2014] 1021

s.149…………………………. Re the Sir Edward Heath charitable trust [2012] 1469 s.199…………………………. O’Kelly v Davies [2016] 333 Evidence Act 1905

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

22


Evidence (Proceedings in Other Jurisdictions) Act 1975 s.2……………………………. Charman v Charman [2006] 1 Exchange Control Act 1947…………………………………………… Re CIS/213/2004, CIS/214/2004 [2008] 189 Executors (Scotland) Act 1900 s.6……………………………. Shenken v Phoenix Life Ltd [2015] 1833

F Family Law Act:

1986 s.55………………………….. XCC v AA [2012] 1645 s.55A………………………… Re the Baronetcy of Pringle of Stichill [2016] 1117 s.56…………………………… XCC v AA [2012] 1645

1987 s.1…………………………… Re Upton, Upton v National Westminster Bank Plc [2004] 1339 s.19…………………………… Re Upton, Upton v National Westminster Bank Plc [2004] 1339

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

Family Law Reform Act: 1969

s.15………………………….. Holden-Hindley v Holden-Hindley [2014] 275 s.26………………………….. Re the Baronetcy of Pringle of Stichill [2016] 1117

1987…………………………………….………………………. Green v Montagu [2011] 1341 Family Law (Scotland) Act:

1985…………………………………..………………………… Charman v Charman [2007] 1151 CA 2006

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

Agus [2009] 1175 s.1…………………………… Drake v Foster Wheeler [2010] 1715

23


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

1894…………………………………………………………….. HMRCC v Executors of Bower [2009] 619 s.5……………………………. Davies v HMRCC [2009] 1151; R(on the application of ZYN) v Walsall MBC

[2014] 1649 s.7……………………………. Green v CIR [2005] 75; Lloyds TSB Private Bank v Twiddy (HMRC) (No 2)

[2005] 1535; Jones v Garnett (HMIT) [2007] 1229 HL s.22…………………………… Lloyds TSB Private Bank v Twiddy (HMRC) (No 2) [2005] 1535; Davies v

HMRCC [2009] 1151 1898

s.14………………………….. R(on the application of ZYN) v Walsall MBC [2014] 1649 1910……………….……………………………………………. Will Trustees of the Second Duke of Westminster v Regis Group (Barclays) Ltd

[2008] 1587 1914…………………………………………………………….. Davies v HMRCC [2009] 1151

s.14…………………………… Holland v IRC [2003] 207 1922

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

1925 s.23………………………….. Lloyds TSB Private Bank v Twiddy (HMRC) (No 2) [2005] 1535

1936 s.21…………………………… Jones v Garnett (HMIT) [2005] 729; Jones v Garnett (HMIT) [2007] 1229 HL

1938 s.38…………………………… Jones v Garnett (HMIT) [2004] 1211 SpC; Jones v Garnett (HMIT) [2007] 1229;

HL; Unmarried Settlor v IRC [2003] 915 1940……………….……………………………………………. Buzzoni v HMRCC [2011] 1163

s.43…………………………… IRC v Eversden [2002] 1013 Ch; Wyndham v Egremont [2009] 1473; Buzzoni v HMRC [2014] 421

1946 s.28…………………………… Tee v HMIT [2002] 1231

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

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

1958

24


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

s.11…………………………… Jerome v Kelly [2004] 681 HL s.12…………………………… Jerome v Kelly [2004] 681 HL

1965 s.12………………………..… Jones v Garnett (HMIT) [2007] 1229 HL s.34……………………….…. Beckman v IRC [2003] 773; Ramsay v HMRCC [2013] 1773 s.42……………………….….. Jones v Garnett (HMIT) [2007] 1229(HL Schedule 6…………………… HMRC v Lord Howard of Henderskelfe dec’d [2014] 791 Schedule 7…………………… Jerome v Kelly [2004] 681 HL

1968 Schedule 12………………….. HMRC v Lord Howard of Henderskelfe dec’d [2014] 791

1970 s.21…………………………… Thorpe v HMRCC [2009] 1269 s.208…………………………. Thorpe v HMRCC [2009] 1269 Chpt II Part II………………………… Thorpe v HMRCC [2009] 1269

Part IX……………………….. Thorpe v HMRCC [2009] 1269 1971

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

1972 s.121…………………………. Holland v IRC [2003] 207

1973 s.16…………………………… Howell v Trippier [2004] 839 CA; The Red Discretionary Trustees v HMIT

[2004] 437; HMRCC v Trustees of Peter Clay Discretionary Trust [2008] 843 Ch; HMRCC v Trustees of Peter Clay Discretionary Trust [2009] 247 CA

s.17…………………………… Howell v Trippier [2004] 839 CA 1974

s.38…………………………… Howell v Trippier [2004] 839 CA s.43…………………………… Howell v Trippier [2004] 839 CA; The Red Discretionary Trustees v HMIT

[2004] 437 1975……………………………………………..………………. Burden v UK [2007] 607; Phizackerley v HMRCC [2007] 745; Stow v Stow [2008]

1103

25


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

s.27…………………………… Harris v HMRCC [2011] 55 s.38…………………………… Price v HMRCC [2011] 161 s.161…………………………. Price v HMRCC [2011] 161 Schedules.4-11……………….. Arkwright v IRC [2004] 181 Schedule 5 Paragraph 15……. Breadner v Granville- Grossman [2000] 829 Schedule 6…………………… Re Leigh’s Settlement Trusts [2006] 477 Schedule 8 Paragraph 3……… Arnander v HMRCC [2007] 51

(No2) 1975 s.34………………………….. Howell v Trippier [2004] 839 CA; The Red Discretionary Trustees v HMIT

[2004] 437 Schedule 5…………………… Crawford’s Trustees v HMRC [2005] 797 Schedule 8…………………… Howell v Trippier [2004] 839 CA; Lloyds TSB Private Bank v Twiddy (HMRC)

(No 2) [2005] 1535 1976

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

s.68………………………..… Wells v HMRCC [2007] 1863; Glowacki (deceased) v HMRCC [2011] 1777 1981

Schedule 14………………….. Williams v HMRC [2005] 1421; Lloyds TSB Private Bank v Twiddy (HMRC) (No 2) [2005] 1535

1982 s.114…………………………. Crawford’s Trustees v HMRC [2005] 797;

1986…………..…………………………………………………. Q v Q [2009] 1591 s.101…………………………. Buzzoni v HMRCC [2011] 1163 s.102…………………………. Essex v IRC [2002] 1; IRC v Eversden [2002] 1013 Ch; Holland v IRC [2003]

207; IRC v Eversden [2003] 893 CA; Sellars & Deeprose v IRC [2004] 591; Sieff v Fox [2005] 891; Lyon’s PRs v HMRCC [2007] 1257; Rind v Theodore Goddard [2008] 699; Buzzoni v HMRCC [2011] 1163; Buzzoni v HMRCC [2011] 1163; Re JDS, Smythe v JDS [2012] 475; Matthews v HMRCC [2013] 93; Re the Hapel Discretionary Trusts 1999 [2013] 1405; Buzzoni v HMRC [2014] 421; Hood v HMRC [2016] 835

s.103…………………………. Phizackerley v HMRCC [2007] 745 s.114…………………………. Hood v HMRC [2016] 835

26


Schedule 19…………………. Buzzoni v HMRCC [2011] 1163; Buzzoni v HMRCC [2013] 47 Schedule 20………………….. Essex v IRC [2002] 1; IRC v Eversden [2003] 893 CA; Rind v Theodore

Goddard [2008] 699; Buzzoni v HMRCC [2011] 1163; Buzzoni v HMRCC [2013] 47

1987 s.102…………………………. Daniels Thompson [2004] 513 CA

1988………………………………………………………. Jones v Garnett (HMIT) [2007] 1229 HL s.32………………………….. Jones v Garnett (HMIT) [2004] 1211 SpC; Jones v Garnett (HMIT) [2006] 67

CA s.34………………………….. Jones v Garnett (HMIT) [2004] 1211 SpC s.96…………………………... Shinebond v Carrol (HMIT) [2006] 697 s.127………………………… Re Financial Institution No 1 [2007] 777 Schedule 10………………….. Unmarried Settlor v IRC [2003] 915

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

Accessories [2003] 675 Ch s.68…………………………… Howell v Trippier [2004] 839 CA s.108…………………………. Jones v Garnett (HMIT) [2004] 1211 SpC; Jones v Garnett (HMIT) [2006] 67

CA; Jones v Garnett (HMIT) [2007] 1229 HL Schedule 6

para 33………………. Thorpe v HMRCC [2009] 1269 Schedule 11…………………. Howell v Trippier [2004] 839 CA; The Red Discretionary Trustees v HMIT

[2004] 437 Schedule 21………………….. Futter v HMRC; Pitt v HMRC [2013] 977

1990………………………………………………….…………. Simpson v HMRCC [2009] 499 s.25…………………………... Harris v HMRCC [2011] 55; Patmore v HMRCC [2011] 125 Schedule 10………………….. Howell v Trippier [2004] 839 CA; The Red Discretionary Trustees v HMIT

[2004] 437 (No 2) 1992

s.42………………………….. Bieber v Teathers [2013] 1 1993

s.200…………………………. Arkwright v IRC [2004] 181 s.208…………………………. Gaines-Cooper v HMRCC [2007] 101 SC; R (on the application of Davies) v

HMRC [2012] 217 Schedule 20………………….. Atkins, Exors of v HMRCC [2011] 1675

27


1995 s.74…………………………… Jones v Garnett (HMIT) [2004] 1211 SpC Schedule 17………………….. Jones v Garnett (HMIT) [2004] 1211 SpC

1996 Schedule 13………………….. The Red Discretionary Trustees v HMIT [2004]437; Pike v HMRC [2015] 475

1998 s.63…………………………… R (on the application of Davies) v HMRC [2012] 217 s.68…………………………… The Red Discretionary Trustees v HMIT [2004]437

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

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

2000…………….………………………………………………. Herman v HMRCC [2007] 1201 s.92…………………………... Re Green GLG Trust, ex parte Abacus (CI) Ltd [2003] 377; Tee v HMIT [2002]

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

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

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

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

2004 s.150………………………… Dalriada Trustees v Woodward [2012] 1489 s.152………………………… Dalriada Trustees v Woodward [2012] 1489

28


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

2005 s.98…………………………… Burden v UK [2007] 607 (4th); Burden v UK [2008] 1129 (Grand Chamber);

2006…………………………………………………………..…. Retirement Care Group Ltd v HMRCC [2008] 913; Re RGST Settlement Ridgwell v Ridgwell [2008] 527

s.173………………………….. Ben Nevis (Holdings) v HMRC [2014] 1 2007

s.8……………………………. Usher v HMRC [2016] 731 s.8A………………………….. Usher v HMRC [2016] 731 sch. 24……………………….. Hanson v HMRCC [2012] 1769; Bingham v HMRCC [2013] 787; Hutchings v

HMRC [2015] 1359; Usher v HMRC [2016] 731; Gedir v HMRC [2016] 775; Carrasco v HMRC [2017] 1

2008 Schedule 2……………………. Futter v HMRC; Pitt v HMRC [2013] 977 Schedule 36

para 1………………... Behague v HMRC [2014] 187; Patel and Patel v HMRC [2014] 1183 para 18………………. Patel and Patel v HMRC [2014] 1183 para 23………………. Behague v HMRC [2014] 187

2009 Schedule 55………………….. Rosenbaum v HMRC [2014] 351; Groves v HMRC [2016] 799 Schedule 56…………………. Gedir v HMRC [2016] 775 Financial Services Act 1986…………………………………………… Spread Trustee Co Ltd v Hutcheson [2010] 315

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

29


Financial Services and Markets Act 2000 s.5……………………………. Re Kaupthing Singer & Friedlander Ltd [2011] 79 s.19…………………………... Re Kaupthing Singer & Friedlander Ltd [2011] 79 s.40…………………………… Re Kaupthing Singer & Friedlander Ltd [2011] 79 s.42…………………………… Re Kaupthing Singer & Friedlander Ltd [2011] 79 s.43…………………………… Re Kaupthing Singer & Friedlander Ltd [2011] 79 s.44…………………………… Re Kaupthing Singer & Friedlander Ltd [2011] 79 s.45…………………………… Re Kaupthing Singer & Friedlander Ltd [2011] 79 s.48…………………………… Re Kaupthing Singer & Friedlander Ltd [2011] 79 s.138…………………………. Re Lehman Brothers Intl (Europe) [2012] 1355; Re Kaupthing Singer &

Friedlander Ltd [2011] 79; Worthing v Lloyds Bank plc [2016] 137 s.138A……………………….. Re MF Global UK Ltd [2015] 1427 s.139………………………… Re Lehman Brothers Intl (Europe) [2012] 1355; Re MF Global UK Ltd [2013]

1239 s.150………….……………… Worthing v Lloyds Bank plc [2016] 137 s.155…………………………. Re Lehman Brothers Intl (Europe) [2012] 1355 s.157…………………………. Re Lehman Brothers Intl (Europe) [2012] 1355 s.235…………………………. Re Russell-Cooke Trust Co [2003] 81 s.359…………………………. Mills v HSBC Trustee (CI) Ltd [2010] 235 s.380………………………….. Re Kaupthing Singer & Friedlander Ltd [2011] 79 s.417………………………….. Ultraframe (UK) Ltd v Fielding [2007] 835; Re Kaupthing Singer & Friedlander

Ltd [2011] 79 Schedule 2 Pt 1………………. Worthing v Lloyds Bank plc [2016] 137 Schedule 5…………………… Re Kaupthing Singer & Friedlander Ltd [2011] 79 Schedule 6…………………… Re Kaupthing Singer & Friedlander Ltd [2011] 79

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

s.1……………………………. Land v Land’s Estate [2006] 1447; Re Murphy, Dalton v Latham [2003] 687; Henderson v Wilcox [2016] 475

s.2……………………………. Re Murphy, Dalton v Latham [2003] 687; Land v Land’s Estate [2006] 1447; Chadwick v Collinson [2015] 25; Henderson v Wilcox [2016] 475

s.3……………………………. Land v Land’s Estate [2006] 1447 s.5……………………………. Re Murphy, Dalton v Latham [2003] 687; Henderson v Wilcox [2016] 475

30


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

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

s.11…………………………… Nolan v Nolan [2004] 1261 Fraudulent Conveyances Act 1571………………………………….… AC v DC [2013] 745

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

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

H Health and Social Care Act:

2001 s.57…………………………… Re E [2011] 203

2003……………………………………………………………… Re Odstock Private Care Ltd [2008] 675 Health and Social Services and Social Security Adjudications Act 1983 s.17…………………………… R(on the application of ZYN) v Walsall MBC [2014] 1649

31


s.22……..……………………. R (application of Walford) v Worcestershire CC [2014] 705 Highways Act 1959…………………………………………………….. Grender v Dresden [2009] 379 Homicide Act 1957 s.2……………………………. Chadwick v Collinson [2015] 25; Henderson v Wilcox [2016] 475 Housing Act:

1985………….…………………………………………………. Adekunle v Ritchie [2007] 1505 s.5……………………………. Griffiths v Cork [2009] 955 s.8……………………………. Helena Partnership v HMRC [2012] 1519 s.9……………………………. Helena Partnership v HMRC [2012] 1519 s.10…………………………… Helena Partnership v HMRC [2012] 1519 s.11…………………………… Helena Partnership v HMRC [2012] 1519 s.12…………………………… Helena Partnership v HMRC [2012] 1519 s.13…………………………… Helena Partnership v HMRC [2012] 1519 s.21…………………………… Alexander-David v London Borough of Hammersmith and Fulham [2009] 745 s.32…………………………… Alexander-David v London Borough of Hammersmith and Fulham [2009] 745 s.44…………………………… Alexander-David v London Borough of Hammersmith and Fulham [2009] 745 s.79…………………………… Alexander-David v London Borough of Hammersmith and Fulham [2009] 745 s.113…………………………. Re Kittle [2010] 651 s.118…………………………. Jiggins v Brisley [2003] 1141 s.126………………………….. Jiggins v Brisley [2003] 1141 s.127…………………………. Jiggins v Brisley [2003] 1141 s.129…………………………. Jiggins v Brisley [2003] 1141 s.155………………………….. Buggs v Buggs [2004] 799; Oxley v Hiscock [2004] 709 CA s.159…………………………. Jiggins v Brisley [2003] 1141 s.160…………………………. Jiggins v Brisley [2003] 1141 s.621…………………………. Alexander-David v London Borough of Hammersmith and Fulham [2009] 745

1996 s.2…………………………… Helena Partnership v HMRC [2012] 1519 s.182………………………… Alexander-David v London Borough of Hammersmith and Fulham [2009] 745 s.188………………………… Alexander-David v London Borough of Hammersmith and Fulham [2009] 745 s.189…………………………. Alexander-David v London Borough of Hammersmith and Fulham [2009] 745 s.193 …………………………. Alexander-David v London Borough of Hammersmith and Fulham [2009] 745

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

s.2…………………………… Oxley v Hiscock [2004] 709 CA

32


Human Rights Act 1998……………………………………………… Re Upton, Upton v National Westminster Bank [2004] 1339; Brown v HM Queen Mother’s Executors [2007] 1129; Bluck v Information Commissioner [2008] 1; Re CIS/213/2004, CIS/214/2004 [2008] 189; Bailhache Labesse Trustees Ltd v HMRCC [2008] 967; Hanchett –Stamford v A-G [2009] 101; PNPF Trust Company Ltd v Taylor [2009] 1215;

s.1……………………………. Holland v IRC [2003] 207; s.2……………………………. Westminster City Council v Porter [2003] 135; Independent News and Media v A

[2010] 55; Gregg v Pigott [2012] 953 s.3…………………………….. Holland v IRC [2003] 211; Saunders v Garrett [2005] 749; Re Vos, Dick v Kendall

Freeman [2005] 1619; Land v Land’s Estate [2006] 1447; Burden v UK [2007] 607 (4th); Burden v UK [2008] 1129 (Grand Chamber); Gregg v Pigott [2012] 953; Charity Commission v Catholic Care (Leeds) [2012] 1303; Re Harcourt [2012] 1779; Re AB [2014] 1117; R(on the application of ZYN) v Walsall MBC [2014] 1649

s.4……………………………. Burden v UK [2007] 607 (4th); Burden v UK [2008] 1129 (Grand Chamber) s.6……………………………. Re Crawley Green Road Cemetery [2001] 1269; Holland v IRC [2003] 207;

Saunders v Garrett [2005] 749; Re Church of Scientology (E&W) [2005] 1151; Burden v UK [2007] 607 (4th); Burden v UK [2008] 1129 (Grand Chamber); Gregg v Pigott [2012] 953; Charity Commission v Catholic Care(Leeds) [2012] 1303; Edwards-Moss v HMRC [2016] 997

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

s.10…………………………… Burden v UK [2007] 607 (4th); Burden v UK [2008] 1129 (Grand Chamber) s.12…………………………… V v T [2015] 173 s.22………….……………….. Re Church of Scientology (E&W) [2005] 1151 s.12…………………………… Hillingdon LB v Neary [2011] 769 Art 1…………………………. Re the Sir Edward Heath Charitable trust [2012] 1469; Bingham v HMRCC

[2013] 787; Re AB [2014] 1117 Art 3…………………………. DL v A Local Authority [2012] 1713 Art 6…………………………. Independent News and Media v A [2010] 55; Re AB [2014] 1117 Art 8…………………………. Independent News and Media v A [2010] 55; DL v A Local Authority [2012] 1713;

Re AB [2014] 1117; PJV v Adult Social Care Newcastle CC [2016] 705 Art 10………………………… Independent News and Media v A [2010] 55

33


I Immigration Act 1971

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

Imperial Institue Act 1925 s.2……………………………. Setchim v Foreign & Commonwealth Secretary [2014] 1621 s.3……………………………. Setchim v Foreign & Commonwealth Secretary [2014] 1621 s.4……………………………. Setchim v Foreign & Commonwealth Secretary [2014] 1621 s.5……………………………. Setchim v Foreign & Commonwealth Secretary [2014] 1621 s.7……………………………. Setchim v Foreign & Commonwealth Secretary [2014] 1621 Sch.1…………………………. Setchim v Foreign & Commonwealth Secretary [2014] 1621 Sch.2…………………………. Setchim v Foreign & Commonwealth Secretary [2014] 1621 Imperial Institute (Transfer) Act 1902) s.9……………………………. Setchim v Foreign & Commonwealth Secretary [2014] 1621 Inclosure Act 1852

s.15…………………………… Re Hitchen Cow Commoners Trust [2002] 1419 s.16…………………………… Re Hitchen Cow Commoners Trust [2002] 1419 s.17…………………………… Re Hitchen Cow Commoners Trust [2002] 1419 s.22…………………………… Re Hitchen Cow Commoners Trust [2002] 1419

Income and Corporation Taxes Act 1970 s.49…………………………… Tuczka v HMRCC [2011] 1099 s.249………………………….. Pierce v Woods [2010] 253 s.334…………………………. R (on the application of Davies) v HMRC [2012] 217 s.335…………………………. R (on the application of Davies) v HMRC [2012] 217 s.336…………………………. R (on the application of Davies) v HMRC [2012] 217 s.437………………………….. Jones v Garnett (HMIT) [2007] 1229 HL s.446…………………………. Unmarried Settlor v IRC [2003] 915 s.448…………………………. Unmarried Settlor v IRC [2003] 915 s.454…………………………. Jones v Garnett (HMIT) [2004] 1211 SpC; Rogge v HMRCC [2012] 537 s.457…………………………. Jones v Garnett (HMIT) [2006] 67 CA; Rogge v HMRCC [2012] 537

34


s.485…………………………. Stow v Stow [2008] 1103 s.686…………………………. Pierce v Woods [2010] 253 s.687…………………………. Pierce v Woods [2010] 253

Income and Corporation Taxes Act 1988…………………………….. Re A Trust Company Ltd [2008] 377; Retirement Care Group Ltd v HMRCC [2008] 913; Stow v Stow [2008] 1103; Re R Remuneration Trust, GL Nautilus Trustees Ltd [2010] 497

s.1……………………………. Howell v Trippier [2004] 839 CA; Taube Trustees v HMRCC [2011] 1 s.1A………………………….. Howell v Trippier [2004] 839 CA; Taube Trustees v HMRCC [2011] 1 s.10…………………………… Sinclair Investments v Versailles Trade Finance [2011] 1043 s.15…………………………… Rogge v HMRCC [2012] 537; Ramsay v HMRCC [2013] 307; Ramsay v HMRCC

[2013] 1773 s.18…………………………… Rogge v HMRCC [2012] 537; Pope v HMRCC [2013] 287; Bingham v HMRCC

[2013] 787 s.19…………………………… Ogden v HMRCC [2011] 1229 s.19A…………………………. Taube Trustees v HMRCC [2011] 1 s.20…………………………… Howell v Trippier [2004] 839 CA; Taube Trustees v HMRCC [2011] 1 s.21…………………………… Rogge v HMRCC [2012] 537 s.33…………………………… Dixon v IRC [2002] 175 s.34…………………………… The Red Discretionary Trustees v HMIT [2004] 437 s.59…………………………… Pope v HMRCC [2013] 287 s.65………….……………….. Hamilton v Hamilton [2016] 1699 s.75…………………………… Clay’s Trustees v HMRCC [2007] 643 SC s.113………………………….. Beckman v IRC [2003] 773 s.148…………………………. Ogden v HMRCC [2011] 1229 s.201…………………………. Lorber v HMRC [2011] 1199 s.207…………………………. Tuczka v HMRCC [2010] 715; Broome v HMRCC [2012] 585 s.249…………………………. The Red Discretionary Trustees v HMIT [2004] 437; Howell v Trippier [2004] 839

CA; Trustees of Mrs PL Travers Will Trust v HMRCC [2013] 1831; JP Gilchrist Trust v HMRC [2014] 1209; Seddon v HMRC [2015] 1103

s.251…………………………. Holland v IRC [2003] 207; Howell v Trippier [2004] 839 CA; JP Gilchrist Trust v HMRC [2014] 1209

s.279…………………………. Jones v Garnett (HMIT) [2004] 1211 SpC; Jones v Garnett (HMIT) [2005] 729 Ch

s.282A……………………….. Jones v Garnett (HMIT) [2004] 1211 SpC; Bingham v HMRCC [2013] 787 s.283…………………………. Jones v Garnett (HMIT) [2004] 1211 SpC

35


s.287…………………………. Jones v Garnett (HMIT) [2004] 1211.SpC s.289…………………………. Harris v HMRCC [2011] 55 s.304…………………………. Holland v IRC [2003] 207 s.329…………………………. Pope v HMRCC [2013] 287 s.334…………………………. Gaines-Cooper v HMRCC [2007] 101 SC; R (on the application of Davies) v

HMRCC [2010] 681 s.335…………………………. R (on the application of Davies) v HMRCC [2010] 681 s.336…………………………. Gaines-Cooper v HMRCC [2007] 101 SC; Tuczka v HMRCC [2010] 715; Ogden

v HMRCC [2011] 1229 s.347………….……………… Holland v IRC [2003] 207 s.417…………………………. Thorpe v HMRCC [2009] 1269 s.547…………………………. Howell v Trippier [2004] 839 CA; The Red Discretionary Trustees v HMIT

[2004] 437 s.587(B)……………………… Harris v HMRCC [2011] 55 s.590………………………….. Thorpe v HMRCC [2009] 1269 s.590C……………………….. Power v Open Text (UK) [2011] 145 s.591………………………….. Thorpe v HMRCC [2009] 1269 s.591(B)……………………… Thorpe v HMRCC [2009] 1269 s.591(C)……………………… Thorpe v HMRCC [2009] 1269 s.591(D)……………………… Thorpe v HMRCC [2009] 1269 s.592………………………….. Thorpe v HMRCC [2009] 1269 s.596A……………………….. Postlethwaite’s executors v HMRCC [2007] 353 s.600…………………………. Thorpe v HMRCC [2009] 1269 s.611………………………… Postlethwaite’s executors v HMRCC [2007] 353 s.660…………………………. West v Trennery [2003] 739; Jones v Garnett (HMIT) [2004] 1211; Trennery v

West [2005] 205; Douglas’s Trustees v HMRCC [2007] 663; Patmore v HMRCC [2011] 125

s.660A……………………….. Jones v Garnett (HMIT) [2004] 1211 SpC; Jones v Garnett (HMIT) [2005] 729 Ch; Jones v Garnett (HMIT) [2006] 67 CA; Gaines-Cooper v HMRCC [2007] 101 SC; Jones v Garnett (HMIT) [2007] 1229 HL; Buck v HMRCC [2009] 215; Patmore v HMRCC [2011] 125; Rogge v HMRCC [2012] 537; Bingham v HMRCC [2013] 787

s.660B……………………….. Holland v IRC [2003] 207; Jones v Garnett (HMIT) [2006] 67 CA; Gaines-Cooper v HMRCC [2007] 101 SC; Jones v Garnett (HMIT) [2007] 1229 HL

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

36


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

SC; Rogge v HMRCC [2012] 537 s.660E……………………….. Jones v Garnett (HMIT) [2006] 67 CA; Gaines-Cooper v HMRCC [2007] 101 SC s.660F……………………….. Jones v Garnett (HMIT) [2006] 67 CA; Gaines-Cooper v HMRCC [2007] 10 SC s.660G………………………. Jones v Garnett (HMIT) [2004] 1211 SpC; Jones v Garnett (HMIT) [2005] 729

Ch; Jones v Garnett (HMIT) [2006] 67 CA; Gaines-Cooper v HMRCC [2007] 101 SC; Jones v Garnett (HMIT) [2007] 1229 HL; Buck v HMRCC [2009] 215; Harris v HMRCC [2011] 55; Patmore v HMRCC [2011] 125; Bingham v HMRCC [2013] 787

s.670………………………… DR v GR [2013] 1123 s.672………………………… Unmarried Settlor v IRC [2003] 915 s.674………………………… Unmarried Settlor v IRC [2003] 915 s.681…………………………. Jones v Garnett (HMIT) [2004] 1211 SpC; Jones v Garnett (HMIT) [2007] 1229

HL s.683…………………………. Jones v Garnett (HMIT) [2004] 1211 SpC s.685…………………………. Jones v Garnett (HMIT) [2004] 1211 SpC; Trennery v West [2005] 205 s.686…………………………. Clay’s Trustees v HMRCC [2007] 643 SC; HMRCC v Trustees of Peter Clay

Discretionary Trust [2008] 843 Ch; HMRCC v Trustees of Peter Clay Discretionary Trust [2009] 247 CA; Howell v Trippier [2004] 839 CA; The Red Discretionary Trustees v HMIT [2004] 437; Retirement Care Group Ltd v HMRCC [2008] 913; Taube Trustees v HMRCC [2011] 1; Trustees of Mrs PL Travers Will Trust v HMRCC [2013] 1831; JP Gilchrist Trust v HMRC [2014] 1209

s.686A…………………..…… Taube Trustees v HMRCC [2011] 1 s.687………………………… Howell v Trippier [2004] 839 CA; The Red Discretionary Trustees v HMIT

[2004] 437; JP Gilchrist Trust v HMRC [2014] 1209; s.689…………………………. HMRCC v Trustees of Peter Clay Discretionary Trust [2009] 247 CA s.689B……………………….. Clay’s Trustees v HMRCC [2007] 643 SC; HMRCC v Trustees of Peter Clay

Discretionary Trust [2008] 843 HC s.703…………………………. Trennery v West [2004] 293 s.714…………………………. Howell v Trippier [2004] 839 CA s.720…………………………. Howell v Trippier [2004] 839 CA; The Red Discretionary Trustees v HMIT

[2004] 437 s.739…………………………. Gaines-Cooper v HMRCC [2007] 101 SC; Randall v Randall [2015] 99

37


s.740…………………………. Gaines-Cooper v HMRCC [2007] 101 SC s.741…………………………. Gaines-Cooper v HMRCC [2007] 101 SC s.742…………………………. Gaines-Cooper v HMRCC [2007] 101 SC; Randall v Randall [2015] 99 s.743…………………………. Gaines-Cooper v HMRCC [2007] 101 SC s.744…………………………. Gaines-Cooper v HMRCC [2007] 101 SC s.745…………………………. Gaines-Cooper v HMRCC [2007] 101 SC s.746…………………………. Gaines-Cooper v HMRCC [2007] 101 SC s.761………………………… Howell v Trippier [2004] 839 CA s.764…………………………. Howell v Trippier [2004] 839 CA; The Red Discretionary Trustees v HMIT

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

[2004] 437 Schedule A…………………… Ramsay v HMRCC [2013] 307; Ramsay v HMRCC [2013] 1773 Schedule D…………………… Gaines-Cooper v HMRCC [2007] 101 SC; Thorpe v HMRCC [2009] 1269;

Ramsay v HMRCC [2013] 1773 Schedule E…………………… Thorpe v HMRCC [2009] 1269; Ogden v HMRCC [2011] 1229 Part 1 Ch XIV……………….. Thorpe v HMRCC [2009] 1269

Income Tax Act: 1806………………………………..…………….…………….. Tuczka v HMRCC [2011] 1099 1918

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

General rule 3……….. R (on the application of Davies) v HMRC [2012] 217 1945

s.33………………………..… Lloyds TSB Private Bank v Twiddy (HMRC) (No 2) [2005] 1535 1952

s.24…………………..……… Lloyds TSB Private Bank v Twiddy (HMRC) (No 2) [2005] 1535

38


s.137………………..……….. Lloyds TSB Private Bank v Twiddy (HMRC) (No 2) [2005] 1535 s.280…………………..…….. HMRC v Lord Howard of Henderskelfe dec’d [2014] 791 s.298………………..……….. HMRC v Lord Howard of Henderskelfe dec’d [2014] 791 s.299………………..………. HMRC v Lord Howard of Henderskelfe dec’d [2014] 791 s.314…………………………. Lloyds TSB Private Bank v Twiddy (HMRC) (No 2) [2005] 1535 s.397……………………..…. Jones v Garnett (HMIT) [2004] 1211; Jones v Garnett (HMIT) [2007] 1229 HL;

Rogge v HMRCC [2012] 537 s.403……………………….... Jones v Garnett (HMIT) [2007] 1229 HL s.405………………………… Jones v Garnett (HMIT) [2004] 1211 SpC s.526………………………… Lloyds TSB Private Bank v Twiddy (HMRC) (No 2) [2005] 1535

2007 s.131…………………………. Drown (exor of Leadley v HMRC [2015] 775 s.479…………………………. Trustees of Mrs PL Travers Will Trust v HMRCC [2013] 1831 s.480…………………………. Trustees of Mrs PL Travers Will Trust v HMRCC [2013] 1831 s.829…………………………. R (on the application of Davies) v HMRCC [2010] 681; R (on the application of

Davies) v HMRC [2012] 217 s.830…………………………. R (on the application of Davies) v HMRCC [2010] 681; R (on the application of



Davies) v HMRC [2012] 217 s.836…………………………. Bingham v HMRCC [2013] 787 s.989………………………… Routier v HMRC [2014] 1717; Routier v HMRC [2016] 1663

Income Tax (Employment and Pensions) Act 2003………………… R (on the application of Davies) v HMRC [2012] 217 s.28………………………….. Harris v HMRCC [2011] 55 s.336………………………… Lorber v HMRC [2011] 1199 s.343…………………………. Lorber v HMRC [2011] 1199 s.344…………………………. Lorber v HMRC [2011] 1199 s.345…………………………. Lorber v HMRC [2011] 1199 s.401…………………………. Gedir v HMRC [2016] 775 s.403…………………………. Gedir v HMRC [2016] 775 s.404…………………………. Gedir v HMRC [2016] 775 s.413…………………………. Gedir v HMRC [2016] 775 s.414…………………………. Gedir v HMRC [2016] 775

39


part 7A………………………. Oakhurst v Blackstar (Isle of Man) Ltd [2012] 1255 Sch.7, para 12………………... Tuczka v HMRCC [2010] 715

Income Tax (Trading and Other Income) Act 2005………………… R (on the application of Davies) v HMRC [2012] 217 s.369………………………… Bingham v HMRCC [2013] 787 s.370…………………………. Bingham v HMRCC [2013] 787 s.535…………………………. Harris v HMRCC [2011] 55 s.536…………………………. Harris v HMRCC [2011] 55 s.537…………………………. Harris v HMRCC [2011] 55 s.619…………………………. Bingham v HMRCC [2013] 787 s.620…………………………. Bingham v HMRCC [2013] 787; Wagstaff v HMRC [2014] 547 s.624…………………………. Bingham v HMRCC [2013] 787 s.751…………………………. Pope v HMRCC [2013] 287

Increase of Rent and Mortgage Interest (Restrictions) Act 1920…………………………………… Re Kittle [2010] 651

Industrial and Provident Societies Act 1965………………………… Helena Partnership v HMRC [2012] 1519 Infants’ Relief Act 1874

s 1……………………………. Shalson v Russo [2003] 1165 Inheritance (Family Provision) Act 1938…………………………….. Thorner v Major [2008] 1289 CA; Webster v Webster [2009] 339; Ilott v Mitson

[2011] 779 Inheritance (Provision for Family and Dependants) Act 1975……… Re Nathan, Nathan v Leonard [2002] 1061; Re Quilter, Quilter vQuilter [2004]

427; S v T [2006] 1461; Re Seagrave, O’Brien v Seagrave [2007]1037; 1387; Thomas v Jeffery [2013] 141

s.1(1)………………………… Re Nathanael, Cyganik v Agulian [2005] 1049 Ch; Agulian v Cyganik [2006] 565 CA; Harb v King Fahd bin Abdul Aziz [2006] 609; Holliday v Musa [2010] 839; Peters v Pinder [2011] 1379; Re Sylvester [2014]127; Kebbeh v Farmer [2016] 1011

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

Isaac [2001] 1045; In re Grattan, Grattan v McNaughton [2001] 1305; Stephanides v Cohen [2002] 1373; Fielden v Cunliffe [2006] 29; Aston v Aston [2007] 1349; Re Baker Deceased, Baker v Baker [2008] 1317; Re Waite, Baron v Woodhead [2008] 1675; Moore v Holdsworth [2010] 1213; Hope v Knight [2011] 583; Iqbal v Ahmed [2011] 1351 CA; Lilleyman v Lilleyman [2012] 1007; Berger v Berger [2014] 35; Goenka v Goenka [2016] 417

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

40


(ba)………………… Gully v Dix [2004] 331; Saunders v Garrett [2005] 749; Negus v Bahouse [2008] 97; Re Baker Deceased, Baker v Baker [2008] 565; Cattle v Evans [2011] 947; Bahouse v Negus [2012] 1117 CA; Swetenham v Walkley [2014] 845; Kaur v Dhaliwal [2014] 1381; Williams v Martin [2016] 1075; Lewis v Warner [2016] 1399

(c)…………………. Robinson v Bird [2003] 529; Robinson v Fernsby [2004] 259; Re Gold, Curtis v Gold [2005] 673; Re Myers, Myers v Myers [2005] 853; Land v Land’s Estate [2006] 1447; Garland v Morris [2007] 797; Challinor v Challinor [2009] 931; H v M [2010] 193; Hope v Knight [2011] 583; Ilott v Mitson [2011] 779 CA; Zarrinkhat v Kamal [2013] 1477; Chrisofides v Seddon [2014] 215; Illott v Mitson [2015] 1399 CA

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

Saunders v Garrett [2005] 749; Re Baker Deceased, Baker v Baker [2008] 565; Baynes v Hedger [2008] 1719; Webster v Webster [2009] 339; Baynes v Hedger [2009] 759 (CA); Lindop v Agus [2009] 1175; Cattle v Evans [2011] 947; King v Dubrey [2014] 1411; Gordon v Legister [2014] 1675; King v The Chiltern Dog Rescue [2015] 1225 CA; Williams v Martin [2016] 1075; Lewis v Warner [2016] 1399

s.1(2)………………………… Re Adams, Adams v Lewis [2001] 493; Parish v Sharman [2001] 593; Singer v Isaac [2001] 1045; In re Grattan, Grattan v McNaughton [2001] 1305; Re McNulty, McNulty v McNulty [2002] 737; Fielden v Cunliffe [2006] 29; Bye v Colvin-Scott [2010] 1; H v M [2010] 193; Re Baker Deceased, Baker v Baker [2008] 565; Re Baker Deceased, Baker v Baker [2008] 1317; Re Waite, Baron v Woodhead [2008] 1675; Webster v Webster [2009] 339; Hope v Knight [2011] 583; Cattle v Evans [2011] 947; Iqbal v Ahmed [2011] 1351; Lilleyman v Lilleyman [2012] 1007; Bahouse v Negus [2012] 1117 CA; Chrisofides v Seddon [2014] 215; Illott v Mitson [2015] 1399 CA

s.1(3)………………………… Bouette v Rose [2000] 403; Jennings v Rice [2001] 871; Fielden v Cunliffe [2006] 29; Baynes v Hedger [2008] 1719; Baynes v Hedger [2009] 759 (CA); H v M [2010] 193; Ilott v Mitson [2011] 779 CA; Swetenham v Walkley [2014] 845; King v Dubrey [2014] 1411; Lewis v Warner [2016] 1399

s.1A…………………………. Churchill v Roach [2003] 779; Gully v Dix [2004] 331; Saunders v Garrett [2005] 749; Negus v Bahouse [2008] 97; Re Baker Deceased, Baker v Baker [2008] 565; Webster v Webster [2009] 339; Lindop v Agus [2009] 1175; Bahouse v Negus

41


[2012] 1117 CA; Swetenham v Walkley [2014] 845; Kaur v Dhaliwal [2014] 1381; Williams v Martin [2016] 1075; Lewis v Warner [2016] 1399

s.1B…………………………. Baynes v Hedger [2008] 1719; Baynes v Hedger [2009] 759 (CA) s.2……………………………. Re Adams, Adams v Lewis [2001] 493; Lewis v Warner [2016] 1399

s.2(1)………………………… In re Grattan, Grattan v McNaughton [2001] 1305Re McNulty, McNulty v McNulty [2002] 737; Adams v Schofield [2004] 1049; Re Myers, Myers v Myers [2005] 853; Dingmar v Dingmar [2006] 1171; Garland v Morris [2007] 797; Re Baker Deceased, Baker v Baker [2008] 1317; Baynes v Hedger [2008] 1719; H v M [2010] 193; Ilott v Mitson [2011] 779 CA; Illott v Mitson [2015] 1399 CA; Goenka v Goenka [2016] 417

s.2(4)…………………………. Dingmar v Dingmar [2006] 1171 s.3(1)………………………… Re Adams, Adams v Lewis [2001] 493; Bouette v Rose [2000] 403; Parish v

Sharman [2001] 593; Re Adams, Adams v Lewis [2001] 493; Singer v Isaac [2001] 1045; In re Grattan, Grattan v McNaughton [2001] 1305Re McNulty, McNulty v McNulty [2002] 737; Stephanides v Cohen [2002] 1373; Robinson v Bird [2003] 529; Churchill v Roach [2003] 779; Re Parnall, Parnall v Hurst [2003] 997; Wade v Varney [2003] 1535; Robinson v Fernsby [2004] 259; Re Gold, Curtis v Gold [2005] 673; Re Myers, Myers v Myers [2005] 853; Dingmar v Dingmar [2006] 1171; Land v Land’s Estate [2006] 1447; Aston v Aston [2007] 1349; Webster v Webster [2009] 339; Challinor v Challinor [2009] 931; H v M [2010] 193 Ch; Moore v Holdsworth [2010] 1213; Hope v Knight [2011] 583; Cattle v Evans [2011] 947; Iqbal v Ahmed [2011] 1351; Lilleyman v Lilleyman [2012] 1007; Berger v Berger [2014] 35; Chrisofides v Seddon [2014] 215; Illott v Mitson [2014] 575 Ch; King v Dubrey [2014] 1411; Illott v Mitson [2015] 1399 CA; Goenka v Goenka [2016] 417; Williams v Martin [2016] 1075; Lewis v Warner [2016] 1399

s.3(2)………………………… Parish v Sharman [2001] 593; Re McNulty, McNulty v McNulty [2002] 737; Fielden v Cunliffe [2006] 29; Aston v Aston [2007] 1349; Re Baker Deceased, Baker v Baker [2008] 565; Re Waite, Baron v Woodhead [2008] 1675; Iqbal v Ahmed [2011] 1351; Cattle v Evans [2011] 947; Lilleyman v Lilleyman [2012] 1007; Berger v Berger [2014] 35; Goenka v Goenka [2016] 417; Williams v Martin [2016] 1075; Lewis v Warner [2016] 1399

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

759 CA; Gordon v Legister [2014] 1675

42


s.3(5)………………………… Robinson v Bird [2003] 529; Negus v Bahouse [2008] 97; Re Baker Deceased, Baker v Baker [2008] 1317; Bye v Colvin-Scott [2010] 1

s.3(6)………………………… Robinson v Bird [2003] 529; Negus v Bahouse [2008] 97; Lilleyman v Lilleyman [2012] 1007; Bye v Colvin-Scott [2010] 1

s.4……………………………. Re McNulty, McNulty v McNulty [2002] 737; Re Parnall, Parnall v Hurst [2003] 997; Wade v Varney [2003] 1535; Adams v Schofield [2004] 1049; Saunders v Garrett [2005] 749; Hannigan v Hannigan [2006] 597; Land v Land’s Estate [2006] 1447; Nesheim v Kosa [2007] 149; Lilleyman v Lilleyman [2012] 1007; Zarrinkhat v Kamal [2013] 1477; Berger v Berger [2014] 35

s.8……………………………. Murphy v Holland [2004] 239; Dingmar v Dingmar [2006] 1171; Aston v Aston [2007] 1349; Negus v Bahouse [2008] 97Dellal v Dellal [2015] 1137; Goenka v Goenka [2016] 417

s.9…………………………… Murphy v Holland [2004] 239; Dingmar v Dingmar [2006] 1171; Challinor v Challinor [2009] 931;Walia v Lim [2015] 69; Dellal v Dellal [2015] 1137

s.10…………………………… Stow v Stow [2008] 1103; AC v DC [2013] 745; Dellal v Dellal [2015] 1137 s.13…………………………… Dellal v Dellal [2015] 1137 s.14…………………………… Harb v King Fahd bin Abdul Aziz [2006] 609 s.25 (1)…………………… Re McNulty, McNulty v McNulty [2002] 737; Murphy v Holland [2004] 239;

Dingmar v Dingmar [2006] 1171; Garland v Morris [2007] 79; Negus v Bahouse [2008] 97; Walia v Lim [2015] 69; Dellal v Dellal [2015] 1137; Walia v Lim [2015] 69; Illott v Mitson [2015] 1399; Goenka v Goenka [2016] 417

s.26…………………………… Goenka v Goenka [2016] 417 Inheritance Tax Act 1984

s.1……………………………. Daffodil v IRC [2002] 797; IRC v Eversden [2002] 1013 Ch; Holland v IRC [2003] 207; Daniels Thompson [2004] 513 CA; George v IRC [2004] 75; Perry v IRC [2005] 1077; St Clair-Ford v Ryder (HMRCC) [2006] 1647; P v E [2007] 691; Smith v HMRCC [2007] 1281; Wells v HMRCC [2007] 1863; HMRCC v Trustees of the Nelson Dance Family Settlement [2009] 401; Davies v HMRCC [2009] 1151; RSPCA v Sharp [2011] 311; Buzzoni v HMRCC [2011] 1163; Glowacki (deceased) v HMRCC [2011] 1777; Buzzoni v HMRCC [2013] 47; Hood v HMRC [2016] 835

s.2……………………………. IRC v Eversden [2002] 1013 Ch; George v IRC [2004] 75; Daniels Thompson [2004] 513 CA; Perry v IRC [2005] 1077; St Clair-Ford v Ryder (HMRCC) [2006] 1647; P v E [2007] 691; Smith v HMRCC [2007] 1281; Wells v HMRCC [2007] 1863; Bailhache Labesse Trustees Ltd v HMRCC [2008] 967; HMRCC v Trustees

43


of the Nelson Dance Family Settlement [2009] 401; RSPCA v Sharp [2011] 311; Buzzoni v HMRCC [2011] 1163; Glowacki (deceased) v HMRCC [2011] 1777; Buzzoni v HMRCC [2013] 47; HMRCC v Hanson [2013] 1029; Parry v HMRC [2014] 1265; Curtis Green v HMRC [2015] 1337; Hood v HMRC [2016] 835;

s.3………………..………….. Melville v IRC [2001] 887; Essex v IRC [2002] 1; IRC v Eversden [2003] 893 CA; Sellars & Deeprose v IRC [2004] 591; Perry v IRC [2005] 1077; St Clair-Ford v Ryder (HMRCC) [2006] 1647; P v E [2007] 691; Smith v HMRCC [2007] 1281; Wells v HMRCC [2007] 1863; Burden v UK [2007] 607 (4th); Burden v UK [2008] 1129 (Grand Chamber); Trustees of the Nelson Dance Family Settlement v HMRCC [2008] 891; HMRCC v Trustees of the Nelson Dance Family Settlement [2009] 401; RSPCA v Sharp [2011] 311; Buzzoni v HMRCC [2011] 1163; Fryer v HMRCC [2010] 815; Glowacki (deceased) v HMRCC [2011] 1777; Watkins v HMRCC [2012] 677; HMRCC v Hanson [2013] 1029; Parry v HMRC [2014] 1265; Hood v HMRC [2016] 835

s.3A………………………….. Robertson v IRC [2002] 885; Daniels v Thompson [2004] 513 CA; Burrell v Burrell [2005] 313; Allnutt v Allnutt [2006] 1317; Smith v HMRCC [2007] 1281; Wells v HMRCC [2007] 1863; Burden v UK [2008] 1129 (Grand Chamber); McKelvey v HMRCC [2008] 1407; Buzzoni v HMRCC [2011] 1163; Buzzoni v HMRC [2014] 421; Woodland Trust v Loring [2015] 159; Hutchings v HMRC [2015] 1359

s.4…………………………….. Faulkner v IRC [2001] 1295; Holland v IRC [2003] 207; IRC v Eversden [2003] 893 CA; George v IRC [2004] 75; Arkwright v IRC [2004] 181; Daniels Thompson [2004] 513 CA; Rosser v IRC [2004] 1057; Green v CIR [2005] 75; Allen v HMRC [2005] 937; Perry v IRC [2005] 1077; Judge v HMRC [2005] 1311; Lloyds TSB Private Bank v Twiddy (HMRC) (No 2) [2005] 1535; Douglas’s Trustees v HMRCC [2007] 663; Burden v UK [2007] 607 (4th); Burden v UK [2008] 1129 (Grand Chamber); Lyon’s PRs v HMRCC [2007] 1257; Wells v HMRCC [2007] 1863; Executors of MacArthur v HMRCC [2008] 1185; Trustees of the Nelson Dance Family Settlement v HMRCC [2008] 891; Bailhache Labesse Trustees Ltd v HMRCC [2008] 967; Smith v HMRCC [2009] 691; Richardson v HMRCC [2009] 1047; Davies v HMRCC [2009] 1151; RSPCA v Sharp [2010] 839; Harris v HMRCC [2011] 55; RSPCA v Sharp [2011] 311; Golding v HMRCC [2011] 1183; Glowacki (deceased) v HMRCC [2011] 1777; Hanson v HMRCC [2012] 597; HMRCC v Hanson [2013] 1029; Hood v HMRC [2016] 835

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

44


[2003] 955; Sellars & Deeprose v IRC [2004] 591; Kempe v IRC [2004] 955; Rosser v IRC [2004] 1057; Green v CIR [2005] 75; Allen v HMRC [2005] 937; Perry v IRC [2005] 1077; Judge v HMRC [2005] 1311; Robertson v HMRC [2005] 1413; Lloyds TSB Private Bank v Twiddy (HMRC) (No 2) [2005] 1535; St Clair-Ford v Ryder (HMRCC) [2006] 1647; Postlethwaite’s executors v HMRCC [2007] 353; Lyon’s PRs v HMRCC [2007] 1257; Wells v HMRCC [2007] 1863; Smith v HMRCC [2009] 691; Davies v HMRCC [2009] 1151; Price v HMRCC [2011] 161; Barclays Bank Trust Co v HMRCC [2011] 1489; Glowacki (deceased) v HMRCC [2011] 1777; Matthews v HMRCC [2013] 93; Silber v HMRCC [2013 113; HMRCC v Hanson [2013] 1029; Hood v HMRC [2016] 835

s.6……………………………. Surveyor v IRC [2003] 111; Holland v IRC [2003] 211; Allen v HMRC [2005] 937 s.7……………………………. Wells v HMRCC [2007] 1863; Glowacki (deceased) v HMRCC [2011] 1777 s.8A………………………….. Loring v Woodland Trust [2014] 593; Woodland Trust v Loring [2015] 159 s.8B………………………….. Loring v Woodland Trust [2014] 593 s.10…………………………… Rysaffe Trustee C (CI) v IRC [2002] 1077; Phizackerley v HMRCC [2007] 745

Postlethwaite’s executors v HMRCC [2007] 353; Trustees of the Nelson Dance Family Settlement v HMRCC [2008] 891; Re Hamblett [2009] 559; Fryer v HMRCC [2010] 815; Parry v HMRC [2014] 1265; Salinger v HMRC [2016] 1833

s.11…………………….…….. Robertson v HMRC [2005] 1413; Phizackerley v HMRCC [2007] 745; McKelvey v HMRCC [2008] 1407; Trustees of the Nelson Dance Family Settlement v HMRCC [2008] 891; Re Hamblett [2009] 563

s.12…………………………… Postlethwaite’s executors v HMRCC [2007] 353; Trustees of the Nelson Dance Family Settlement v HMRCC [2008] 891; Parry v HMRC [2014] 1265

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

s.14…………………………… Trustees of the Nelson Dance Family Settlement v HMRCC.[2008] 891 s.15…………………………… Trustees of the Nelson Dance Family Settlement v HMRCC [2008] 891 s.16…………………………… Trustees of the Nelson Dance Family Settlement v HMRCC [2008] 891 s.17…………………………… Trustees of the Nelson Dance Family Settlement v HMRCC [2008] 891; Wells v

HMRCC [2007] 1863; Glowacki (deceased) v HMRCC [2011] 1777 s.18………………………….. Essex v IRC [2002] 1; IRC v Eversden [2002] 1013 Ch; Holland v IRC [2003] 207;

Jemma Trust Company Ltd v Kippax Beaumont Lewis [2005] 683; Burden v UK [2007] 607; Postlethwaite’s executors v HMRCC [2007] 353; Wells v HMRCC [2007] 1863; Trustees of the Nelson Dance Family Settlement v HMRCC [2008]

45


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

s.19…………………………… Trustees of the Nelson Dance Family Settlement v HMRCC[2008] 891; Re WP [2016] 523

s.20…………………………… Trustees of the Nelson Dance Family Settlement v HMRCC [2008] 891 s.21…………………………… Trustees of the Nelson Dance Family Settlement v HMRCC [2008] 891; Lomas v

AK (Gift Application) [2015] 825 s.22…………………………… Trustees of the Nelson Dance Family Settlement v HMRCC [2008] 891 McKelvey

v HMRCC [2008] 1407; s.23…………………………… Bailhache Labesse Trustees Ltd v HMRCC [2008] 967; Trustees of the Nelson

Dance Family Settlement v HMRCC [2008] 891;McKelvey v HMRCC [2008] 1407; HMRCC v Trustees of the Nelson Dance Family Settlement [2009] 401; Harris v HMRCC [2011] 55; Routier v HMRC [2014] 1717; Routier v HMRC [2016] 1663

s.24…………………………… HMRCC v Trustees of the Nelson Dance Family Settlement [2009] 401; Trustees of the Nelson Dance Family Settlement v HMRCC [2008] 891 McKelvey v HMRCC [2008] 1407

s.25…………………………… P v E [2007] 691; Trustees of the Nelson Dance Family Settlement v HMRCC [2008] 891; Bailhache Labesse Trustees Ltd v HMRCC [2008] 967; HMRCC v Trustees of the Nelson Dance Family Settlement [2009] 401

s.27…………………………… Trustees of the Nelson Dance Family Settlement v HMRCC [2008] 891 s.28…………………………… Trustees of the Nelson Dance Family Settlement v HMRCC [2008] 891 s.30…………………………… Re A’s & B’s undertakings [2005] 1; Trustees of the Nelson Dance Family

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

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

759 CA; Harris v HMRCC [2011] 55 s.42…………………………… Wagstaff v HMRC [2014] 547 s.43…………………………… Faulkner v IRC [2001] 1295; Rysaffe Trust Company (CI) Ltd v IRC [2002] 65

SpC; Rysaffe Trust Company (CI) Ltd v IRC [2002] 1077 Ch; IRC v Rysaffe Trust Company (CI) Ltd [2003] 481 CA; Oakley v IRC [2005] 181; Smith v HMRCC

46


[2009] 691; Wagstaff v HMRC [2014] 547; Seddon v HMRC [2015] 1103; Barclays Wealth Trustees (Jersey) Ltd v HMRC [2015] 1675; Hamilton v Hamilton [2016] 1699

s.44…………………………… Stow v Stow [2008] 1103; Barclays Wealth Trustees (Jersey) Ltd v HMRC [2015] 1675

s.46…………………………… Douglas’s Trustees v HMRCC [2007] 663 s.47…………………………… Postlethwaite’s executors v HMRCC [2007] 353; Barclays Wealth Trustees

(Jersey) Ltd v HMRC [2015] 1675 s.48…………………..……… Melville v IRC [2001] 887; Postlethwaite’s executors v HMRCC [2007] 353; Re

JDS, Smythe v JDS [2012] 475; Barclays Wealth Trustees (Jersey) Ltd v HMRC [2015] 1675; Salinger v HMRC [2016] 1833

s.49…………………………… Woodhall v CIR [2001] 475; Faulkner v IRC [2001] 1295; IRC v Eversden [2002] 1013 Ch; IRC v Eversden [2003] 893 CA; Arkwright v IRC [2004] 181; Green v CIR [2005] 75; Burrell v Burrell [2005] 313; Judge v HMRC [2005] 1311; Douglas’s Trustees v HMRCC [2007] 663; Oakley v IRC [2005] 181; Re RGST Settlement Ridgwell v Ridgwell [2008] 527; Bailhache Labesse Trustees Ltd v HMRCC [2008] 967; Re Balfour (dec'd) Brander v HMRCC [2009] 1117; Davies v HMRCC [2009] 1151; Barclays Bank Trust Co v HMRCC [2011] 1489; Hanson v HMRCC [2012] 597; HMRCC v Hanson [2013] 1029; Freedman v Freedman [2015] 1187

s.49D………………………… Re RGST Settlement Ridgwell v Ridgwell [2008] 527 s.50…………………………… Woodhall v CIR [2001] 475; Faulkner v IRC [2001] 1295 s.52…………………………… Jemma Trust Co Ltd v Kippax Beaumont Lewis [2004] 535; Burrell v Burrell

[2005] 313; Patch’s Executors v HMRCC [2007] 1825 s.58…………………………… Crawford’s Trustees v HMRC [2005] 797; Douglas’s Trustees v HMRCC [2007]

663; Bailhache Labesse Trustees Ltd v HMRCC [2008] 967; Trustees of the Nelson Dance Family Settlement v HMRCC [2008] 891; Pierce v Wood [2010] 253; JP Gilchrist Trust v HMRC [2014] 1209; Barclays Wealth Trustees (Jersey) Ltd v HMRC [2015] 1675

s.60…………………………… Barclays Wealth Trustees (Jersey) Ltd v HMRC [2015] 1675 s.61…………………………… Barclays Wealth Trustees (Jersey) Ltd v HMRC [2015] 1675 s.64………………………….. Rysaffe Trust Company (CI) Ltd v IRC [2002] 65 SpC; IRC v Rysaffe Trust

Company (CI) Ltd [2003] 481 CA;; Rysaffe Trust Company (CI) Ltd v IRC [2002] 1077 Ch; Sieff v Fox [2005] 891; Pierce v Wood [2010] 253; JP Gilchrist Trust v

47


HMRC [2014] 1209; Seddon v HMRC [2015] 1103; Barclays Wealth Trustees (Jersey) Ltd v HMRC [2015] 1675

s.65…………….…………..… Sieff v Fox [2005] 891; Bailhache Labesse Trustees Ltd v HMRCC [2008] 967; Seddon v HMRC [2015] 1103

s.66…………………………… Seddon v HMRC [2015] 1103 s.68…………………………… Seddon v HMRC [2015] 1103 s.71…………………………… Crawford’s Trustees v HMRC [2005] 797; Burrell v Burrell [2005] 313; Allnutt v

Allnutt [2006] 1317; Price v Williams-Wynn [2006] 1635; Barclays Bank Trust Co v HMRCC [2011] 1489; Wright v Gater [2012] 549; A v B [2016] 747

s.74A…………………………. Salinger v HMRC [2016] 1833 s.76…………………………… Bailhache Labesse Trustees Ltd v HMRCC [2008] 967 s.78…………………………… Barclays Wealth Trustees (Jersey) Ltd v HMRC [2015] 1675 s.79…………………………… Barclays Wealth Trustees (Jersey) Ltd v HMRC [2015] 1675 s.81…………………………… Barclays Wealth Trustees (Jersey) Ltd v HMRC [2015] 1675 s.82…………………………… Barclays Wealth Trustees (Jersey) Ltd v HMRC [2015] 1675 s.86…………………………… Postlethwaite’s executors v HMRCC [2007] 353; Pitt v Holt; Futter v Futter

[2011] 623 s.89…………………………… Pitt v Holt [2010] 269; Barclays Bank Trust Co v HMRCC [2011] 1489; SM v HM

[2012] 281; Futter v HMRC; Pitt v HMRC [2013] 977; Freedman v Freedman [2015] 1187; PJV v Adult Social Care Newcastle CC [2016] 705

s.91…………………………… Daffodil v IRC [2002] 795; Jemma Trust Co Ltd v Kippax Beaumont Lewis [2004] 535

s.93…………………………… Cook v IRC [2002] 1003 s.94…………………………… Postlethwaite’s executors v HMRCC [2007] 353; HMRCC v Trustees of the

Nelson Dance Family Settlement [2009] 401

s. 98…………………………... HMRCC v Trustees of the Nelson Dance Family Settlement [2009] 401 s.101…………………………. Buzzoni v HMRCC [2013] 47 s.102…………………………. IRC v Eversden [2002] 1013; CIR v George [2003] 471; Buzzoni v HMRCC [2013]

47 s.103…………………………. Grimwood-Taylor v CIR [2000] 321; Marquess of Hertford v IRC [2005] 85;

Arnander v HMRCC [2007] 51; McCall v HMRCC [2008] 865; HMRC v Brander [2010] 1545; Pawson deceased v HMRCC [2012] 665; HMRC v Pawson [2013] 469; The Trustees of David Zetland Settlement [2013] 1065

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

48


Ch; Beckman v IRC [2003] 773; George v IRC [2004] 75 CA; Marquess of Hertford v IRC [2005] 85; McCall v HMRCC [2008] 865; Trustees of the Nelson Dance Family Settlement v HMRCC [2008] 891; HMRC v Brander [2010] 1545; McCall v HMRCC [2011] 1823; The Trustees of David Zetland Settlement [2013] 1065; Best v HMRC [2014] 409; Brooke v Purton [2014] 745; Curtis Green v HMRC [2015] 1337

s.105…………………………. CIR v Mallender [2001] 459; Walker v CIR [2001] 773; Weston v IRC [2001] 1217; Executors of Stedman v IRC [2002]1357; IRC v George [2003] 471 Ch; Beckman v IRC [2003] 773; George v IRC [2004] 75 CA; Marquess of Hertford v IRC [2005] 85; Burrell v Burrell [2005] 313; Clark v HMRC [2005] 1465; McCall v HMRCC [2008] 865; Trustees of the Nelson Dance Family Settlement v HMRCC [2008] 891; Executors of Piercy (dec’d) v HMRCC [2008] 1075; Executors of Dugan-Chapman v HMRCC [2008] 1359; HMRCC v Trustees of the Nelson Dance Family Settlement [2009] 401; Re Balfour (dec'd) Brander v HMRCC [2009] 1117; McCall v HMRCC [2011] 1823; Ramsay v HMRCC [2013] 307; The Trustees of David Zetland Settlement [2013] 1065; Ramsay v HMRCC [2013] 1773; Best v HMRC [2014] 409; Curtis Green v HMRC [2015] 1337

s.106………………………….. Marquess of Hertford v IRC [2005] 85; Burrell v Burrell [2005] 313; McCall v HMRCC [2008] 865; Executors of Dugan-Chapman v HMRCC [2008] 1359; Trustees of the Nelson Dance Family Settlement v HMRCC [2008] 891; HMRCC v Trustees of the Nelson Dance Family Settlement [2009] 401; Re Balfour (dec'd) Brander v HMRCC [2009] 1117

s.107…………………………. Executors of Dugan-Chapman v HMRCC [2008] 1359; Re Balfour (dec'd) Brander v HMRCC [2009] 1117

s.108………………………… Executors of Dugan-Chapman v HMRCC [2008] 1359 s.110………………………… CIR v Mallender [2001] 459; Beckman v IRC [2003] 773; Marquess of

Hertford v IRC [2005] 85; McCall v HMRCC [2008] 865; Trustees of the Nelson Dance Family Settlement v HMRCC [2008] 891; HMRCC v Trustees of the Nelson Dance Family Settlement [2009] 401; Re Balfour (dec'd) Brander v HMRCC [2009] 1117; HMRCC v Brander [2010] 1549

s.111………………………… Walker v CIR [2001] 773 s.112…………………………. CIR v Mallender [2001] 459; Marquess of Hertford v IRC [2005] 85; Trustees of

the Nelson Dance Family Settlement v HMRCC [2008] 891; HMRCC v Trustees of the Nelson Dance Family Settlement [2009] 401; Executors of Dugan-Chapman v HMRCC [2008] 1359; Best v HMRC [2014] 409

49


s.113…………………………. Marquess of Hertford v IRC [2005] 85; Trustees of the Nelson Dance Family Settlement v HMRCC[2008] 891; Executors of Dugan-Chapman v HMRCC [2008] 1359

s.113A……………………….. Trustees of the Nelson Dance Family Settlement v HMRCC [2008] 891 s.114…………………………. McCall v HMRCC [2011] 1823; Pawson deceased v HMRCC [2012] 665; HMRC

v Pawson [2013] 469 s.115…………………………. Dixon v IRC [2002] 175; Exors of Higginson v IRC [2002] 1413; Lloyds TSB v

IRC [2002] 1435; Rosser v IRC [2004] 1057; Williams v HMRC [2005] 1421; Lloyds TSB Private Bank v Twiddy (HMRC) (No 2) [2005] 1535; Arnander v HMRCC [2007] 51; Trustees of the Nelson Dance Family Settlement v HMRCC [2008] 891; Atkinson v HMRCC [2010] 745; Golding v HMRCC [2011] 1183; HMRC v Atkinson [2012] 197; Hanson v HMRCC [2012] 597; HMRCC v Hanson [2013] 1029

s.116…………………………. Lloyds TSB v IRC [2002] 1435; Rosser v IRC [2004] 1057; Williams v HMRC [2005] 1421; Lloyds TSB Private Bank v Twiddy (HMRC) (No 2) [2005] 1535; Arnander v HMRCC [2007] 51; Trustees of the Nelson Dance Family Settlement v HMRCC [2008] 891; Atkinson v HMRCC [2010] 745; Golding v HMRCC [2011] 1183; HMRC v Atkinson [2012] 197; Hanson v HMRCC [2012] 597; HMRCC v Hanson [2013] 1029; Brooke v Purton [2014] 745

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

s.122…………………………. Burrell v Burrell [2005] 313 s.124…………………………. HMRCC v Hanson [2013] 1029 s.142…………………………. Soutter’s Executry v IRC [2002] 1207; Jemma Trust Co Ltd v Kippax Beaumont

Lewis [2004] 535; IRC v Arkwright [2004] 855 Ch; Farmer v Sloan [2005] 521; Jemma Trust Company Ltd v Kippax Beaumont Lewis [2005] 683; Wells v HMRCC [2007] 1863; Executor of Lau (Dec'd) v HMRCC [2009] 627; Re Bernstein, Bernstein v Jacobsons [2010] 559; Harris v HMRCC [2011] 55; Re G (TJ) [2011] 231; Jeffrey v Gretton [2011] 809; Glowacki (deceased) v HMRCC [2011] 1777; Kevern v Ayres [2014] 441; Vaughan-Jones v Vaughan-Jones [2015] 1287; Hamilton v Hamilton [2016] 1699

s.143…………………………. Silber v HMRCC [2013 113

50


s.144…………………………. Bailhache Labesse Trustees Ltd v HMRCC [2008] 967; Re G (TJ) [2011] 231 s.150…………………………. Ogden v Trustees of RSH Griffiths 2003 Settlement [2008] 685; Pitt v Holt [2010]

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

s.151………………………….. Melville v IRC [2001] 887 s.160………………………….. Arkwright v IRC [2004] 181 SpC; IRC v Arkwright [2004] 855 Ch; Barrett v

HMRC [2006] 403; Executors of Bower (Dec’d) v HMRCC [2008] 987; Executors of MacArthur v HMRCC [2008] 1185; HMRCC v Cairns [2009] 793; Chadwick v HMRCC [2010] 961; Price v HMRCC [2011] 161; Tapp v HMRCC [2011] 363; Watkins v HMRCC [2012] 677

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

s.162…………………….…… Green v CIR [2005] 75; Price v HMRCC [2011] 161; Hood v HMRC [2016] 835 s.169…………………………. HMRC v Atkinson [2012] 197 s.171…………………………. Arkwright v IRC [2004] 181 SpC; IRC v Arkwright [2004] 855 Ch s.190…………………………. Stonor v CIR [2002] 291; Jemma Trust Co Ltd v Kippax Beaumont Lewis [2004]

535

s.191………………………….. Stonor v CIR [2002] 291; Jemma Trust Co Ltd v Kippax Beaumont Lewis [2004] 535; Jemma Trust Company Ltd v Kippax Beaumont Lewis [2005] 683;

s.199…………………………. HMRCC v Trustees of the Nelson Dance Family Settlement [2009] 401; Stow v Stow [2008] 1103; Pitt v Holt; Futter v Futter [2011] 623; Hutchings v HMRC [2015] 1359

s.200…………………………. Daniels Thompson [2004] 513 CA; Perry v IRC [2005] 1077; HMRCC v Cairns [2009] 793; Smith v HMRCC [2009] 691; Harris v HMRCC [2011] 55; Hutchings v HMRC [2015] 1359; Hood v HMRC [2016] 835; Hamilton v Hamilton [2016] 1699

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

s.204…………………………. Daniels Thompson [2004] 513 CA; Jemma Trust Company Ltd v Kippax Beaumont Lewis [2005] 683; Smith v HMRCC [2009] 691; Harris v HMRCC [2011] 55; Pitt v Holt; Futter v Futter [2011] 623; Hamilton v Hamilton [2016] 1699

s.211…………………………. Daniels Thompson [2004] 513 CA; Smith v HMRCC [2009] 691; Harris v HMRCC [2011] 55; Best v HMRC [2014] 409

51


s.212…………………………. Harris v HMRCC [2011] 55 s.216…………………………. Robertson v IRC [2002] 885; Holland v IRC [2003] 207; Jemma Trust Company

Ltd v Kippax Beaumont Lewis [2005] 683; HMRCC v Cairns [2009] 793; HMRCC v Trustees of the Nelson Dance Family Settlement [2009] 401; Hutchings v HMRC [2015] 1359

s.217…………………………. Hutchings v HMRC [2015] 1359 s.219…………………………. Perry v IRC [2005] 1077 s.221…………………………. Rysaffe Trustee C (CI) v IRC [2002] 1077; Holland v IRC [2003] 207; Crawford’s

Trustees v HMRC [2005] 797; Allen v HMRC [2005] 937; Robertson v HMRC [2005] 1413; Lloyds TSB Private Bank v Twiddy (HMRC) (No 2) [2005] 1535; Barrett v HMRC [2006] 403; HSBC Trust Co (UK) Ltd v Twiddy (HMRCC) [2006] 1533; St Clair-Ford v Ryder (HMRCC) [2006] 1647; Postlethwaite’s executors v HMRCC [2007] 353; Douglas’s Trustees v HMRCC [2007] 663; Wells v HMRCC [2007] 1863; Executors of MacArthur v HMRCC [2008] 1185; Richardson v HMRCC [2009] 1047; Pierce v Wood [2010] 253; Chadwick v HMRCC [2010] 961; Price v HMRCC [2011] 161; Tapp v HMRCC [2011] 363; Golding v HMRCC [2011] 1183; Barclays Bank Trust Co v HMRCC [2011] 1489; Glowacki (deceased) v HMRCC [2011] 1777; Hanson v HMRCC [2012] 597; Hutchings v HMRC [2015] 1359; Edwards-Moss v HMRC [2016] 997; Hatton v HMRC [2017] 57

s.222…………………………. Rysaffe Trustee C (CI) v IRC [2002] 1077; Holland v IRC [2003] 207; Arkwright v IRC [2004] 181 SpC; Allen v HMRC [2005] 937; Lloyds TSB Private Bank v Twiddy (HMRC) (No 2) [2005] 1535; Barrett v HMRC [2006] 403; HSBC Trust Co (UK) Ltd v Twiddy (HMRCC) [2006] 1533; IRC v Arkwright [2004] 855 Ch; Stow v Stow [2008] 1103; Price v HMRCC [2011] 161; Tapp v HMRCC [2011] 363; Barclays Bank Trust Co v HMRCC [2011] 1489; JP Gilchrist Trust v HMRC [2014] 1209; Routier v HMRC [2014] 1717; Barclays Wealth Trustees (Jersey) Ltd v HMRC [2015] 1675; Routier v HMRC [2016] 1663

s.223………………………… Chada v HMRC [2015] 745 s.223C……………………….. Price v HMRCC [2011] 161 s.223D……………………….. JP Gilchrist Trust v HMRC [2014] 1209 s.223H……………………….. Price v HMRCC [2011] 161 s.224…………………………. Crawford’s Trustees v HMRC [2005] 797; Perry v IRC [2005] 1077; Wells v

52


HMRCC [2007] 1863; Stow v Stow [2008] 1103; Executor of Lau (Dec'd) v HMRCC [2009] 627; Richardson v HMRCC [2009] 1047; Glowacki (deceased) v HMRCC [2011] 1777; Seddon v HMRC [2015] 1103

s.225…………………………. IRC v Arkwright [2004] 855 Ch; Smith v HMRCC [2008] 147 s.226…………………………. HMRCC v Cairns [2009] 793 s.227…………………………. Burden v UK [2007] 607 (4th); Burden v UK [2008] 1129 (Grand Chamber);

HMRCC v Cairns [2009] 793; HMRCC v Trustees of the Nelson Dance Family Settlement [2009] 401

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

s.224………………………….. Allen v HMRC [2005] 937; Watkins v HMRCC [2012] 677; Edwards-Moss v HMRC [2016] 997

s.234…………………………. HMRCC v Cairns [2009] 793 s.235…………………………. Ogden v Trustees of RSH Griffiths 2003 Settlement [2008] 685; Re A Trust, B v C

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

[2011] 749 s.237…………………………. HMRCC v Trustees of the Nelson Dance Family Settlement [2009] 401; Pitt v

Holt; Futter v Futter [2011] 623; Futter v HMRC; Pitt v HMRC [2013] 977 s.239…………………………. Jemma Trust Co Ltd v Kippax Beaumont Lewis [2004] 535; Jemma Trust

Company Ltd v Kippax Beaumont Lewis [2005] 683; Patch’s Executors v HMRCC [2007] 1825

s.242………………………….. Holland v IRC [2003] 207 s.247………………………….. Robertson v IRC [2002] 885; HMRCC v Cairns [2009] 793; Robertson v IRC

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

[2002] 885 s.250…………………………. HMRCC v Cairns [2009] 793 s.251…………………………. HMRCC v Cairns [2009] 793 s.252…………………………. HMRCC v Cairns [2009] 793 s.253…………………………. HMRCC v Cairns [2009] 793 s.263…………………………. Smith v HMRCC [2008] 147 s.264…………………………. Smith v HMRCC [2007] 1281 s.267…………………………. Clarkson v Barclays Private Bank Trust (IoM) Ltd [2007] 1703; Re Betsam Trust,

53


McBurney v McBurney[2009] 1489; Barclays Wealth Trustees (Jersey) Ltd v HMRC [2015] 1675; Hamilton v Hamilton [2016] 1699

s.268……………….………. Rysaffe Trust Company (CI) Ltd v IRC [2002] 65 SpC; Rysaffe Trust Company (CI) Ltd v IRC [2002] 1077 Ch; IRC v Rysaffe Trust Company (CI) Ltd [2003] 481 CA; Smith v HMRCC [2007] 1281 SpC; Smith v HMRCC [2008] 147 Ch; Parry v HMRC [2014] 1265

s.272…………………………. Melville v IRC [2001] 887; Rysaffe Trust Company (CI) Ltd v IRC [2002] 1077 Ch;Kempe v IRC [2004] 955; Bailhache Labesse Trustees Ltd v HMRCC [2008] 967; Re Epona Trustees Ltd [2009] 87; Postlethwaite’s executors v HMRCC [2007] 353; Buzzoni v HMRCC [2011] 1163; Watkins v HMRCC [2012] 677; Routier v HMRC [2014] 1717; Seddon v HMRC [2015] 1103; Routier v HMRC [2016] 1663

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

Insolvency Act: 1985


s.174…………………………. Haines v Hill [2008] 447; 1986

s.107………………………….. Squires v AIG Europe (UK) Ltd [2006] 705 s.112…………………………. Zeital v Kaye [2010] 913; Setchim v Foreign & Commonwealth Secretary [2014]

1621; Angove’s Pty Ltd v Bailey [2016] 1309 s.115…………………………. Squires v AIG Europe (UK) Ltd [2006] 705 s.127………………………….. Re Vos, Dick v Kendall Freeman [2005] 1619; Re Branston & Gothard Ltd, Hill v

Phillips [2007] 85; Akers v Samba Financial Group [2015] 931 s.214…………………………. M v M [2013] 1725 s.238…………………………. Singla v Brown [2009] 165; Claridge, re the trustee in bankruptcy of [2011] 1681 s.236…………………………. Sinclair Investments v Versailles Trade Finance [2011] 839 s.239…………………………. Re Branston & Gothard Ltd, Hill v Phillips [2007] 85; C v C (No 2) [2007] 753 s.256…………………………. Re Hemming [2008] 1833 s.271…………………………. Re Vos, Dick v Kendall Freeman [2005] 1619 s.279…………………………. Re Hemming [2008] 1833 s.281…………………………. Re Woodland-Ferrari [2002] 1539; Walden v Atkins [2013] 1465; Berry v Child

Support Agency [2016] 1327

54


s.283…………………………. Abrahams v Abrahams [2000] 593; Re Vos, Dick v Kendall Freeman [2005] 1619; Avis v Turner [2007] 1521; French v Barcham [2008] 1813; Haines v Hill [2008] 447; Re Hemming [2008] 1833; Tasarruf Mevduati Sigorta Fonu v Merrill Lynch Bank and Trust Company (Cayman) Ltd [2010] 1285; Tasarruf Mevduarti Sigorta Fonu v Merrill Lynch Bank & Trust Cayman [2011] 1249 PC; Walden v Atkins [2013] 1465

s.283A………………………... Avis v Turner [2007] 1521; Holtham v Kelmanson [2007] 285 s.284…………………………. Williams v Lawrence [2011] 1455; National Westminster Bank plc v Lucas [2014]

637; Gorbunova v Estate of Berezovsky [2016]1591 s.285…………………………. Re Vos, Dick v Kendall Freeman [2005] 1619; Squires v AIG Europe (UK) Ltd

[2006] 705; Aeroflot-Russian Airlines v Berezovsky [2016] 1303 s.287………………………….. Walden v Atkins [2013] 1465 s.303…………………………. Re K [2007] 1007 s.305………………………….. Walden v Atkins [2013] 1465 s.306…………………………. Re Vos, Dick v Kendall Freeman [2005] 1619; Avis v Turner [2007] 1521;

Holtham v Kelmanson [2007] 285; Re Hemming [2008] 1833; Walden v Atkins [2013] 1465

s.307…………………………. Holtham v Kelmanson [2007] 285; Re Hemming [2008] 1833 s.314…………………………. Re K [2007] 1007 s.323…………………………. Squires v AIG Europe (UK) Ltd [2006] 705 s.333…………………………. Barrett v Barrett [2009] 201 s.335A……………………….. Avis v Turner [2007] 1521; Holtham v Kelmanson [2007] 285; French v Barcham

[2008] 1813; s.336………………………….. Avis v Turner [2007] 1521 s.339……………………..….. Haines v Hill [2008] 447; Stow v Stow [2008] 1103; Singla v Brown [2009] 165;

Williams v Lawrence [2011] 1455; Claridge, re the trustee in bankruptcy of [2011] 1681; Independent Trustte Services v GP Noble Trustees [2012] 1171; JSC Mezhdunarodniy Promyshlenniy v Pugachev [2015] 1759

s.341………………..….…….. Claridge, re the trustee in bankruptcy of [2011] 1681 s.342……………………..….. Claridge, re the trustee in bankruptcy of [2011] 1681 s.363………………………….. Holtham v Kelmanson [2007] 285; Re K [2007] 1007 s.375………………………….. Chirkinian v Larcom Trustees Ltd [2006] 1523; Holtham v Kelmanson [2007] 285 s.382…………………..…….. Re K [2007] 1007; Berry v Child Support Agency [2016] 1327 s.385……………………..….. Re Vos, Dick v Kendall Freeman [2005] 1619 s.421……………………..….. Re K [2007] 1007

55


s.423……………………..….. The Law Society v Southall [2001] 719; IRC v Hashmi [2002] 19 Ch; IRC v Hashmi [2002] 1027 CA; The Law Society v Southall [2002] 1151 CA; Shalson v Russo [2003] 1165; C v C (No 2) [2007] 753; Singla v Brown [2009] 165; Claridge, re the trustee in bankruptcy of [2011] 1681; AC v DC [2013] 745; Prest v Petrodel Resources Ltd [2013] 1249; Ben Nevis (Holdings) v HMRC [2014] 1; Ali v Bashir [2016] 187; JSC Mezhdunarodniy Promyshlenniy v Pugachev [2015] 1759; Swift v Ahmed [2016] 1059

s.424……………………..….. The Law Society v Southall [2001] 719; IRC v Hashmi [2002] 19 Ch; The Law Society v Southall [2002] CA 1151; Ben Nevis (Holdings) v HMRC [2014] 1; Ali v Bashir [2016] 187

s.425……………………..….. The Law Society v Southall [2002] CA 1151; Ben Nevis (Holdings) v HMRC [2014] 1; Ali v Bashir [2016] 187

s.436……………………..….. Haines v Hill [2008] 447; Re Hemming [2008] 1833; Tasarruf Mevduarti Sigorta Fonu v Merrill Lynch Bank & Trust Cayman [2011] 1249 PC; Claridge, re the trustee in bankruptcy of [2011] 1681; Walden v Atkins [2013] 1465

s.591……………………..….. Re K [2007] 1007 Sch 1 para 18 …………….... MF Global UK Ltd [2015] 1427 Sch B1……………………….. Mills v HSBC Trustee (CI) Ltd [2010] 235; Re Kaupthing Singer & Friedlander

Ltd [2011] 79; Habana Ltd v Kaupthing Singer & Friedlander [2011] 275; Du Preez v Kaupthing Singer & Friedlander IoM [2011] 559

para 5……………..… Farepak Food & Gifts Ltd, Dubey v HMRCC [2007] 1407 para 22 ………….….. Bagus Investments Ltd v Kastening [2012] 1675 para 26 ………….….. Bagus Investments Ltd v Kastening [2012] 1675 para 60 ………….….. MF Global UK Ltd [2015] 1427

Interpretation Act: 1889

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

s.5……………………………. Rosser v IRC [2004] 1057 s.6……………………………. Re Epona Trustees Ltd [2009] 87; The Pollen Estate Trustee Co Ltd v HMRC

[2013] 1593 s.16………………………..… Bath & Wells v Jenkinson [2001] 353 s.20………………………..… Gregg v Pigott [2012] 953

Intestates’ Estates Act 1884

56


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

J Judgments Act 1838 s.14…………………………… Hughmans Solicitors v Central Stream Services [2012] 1559 s.17…………………………… Novoship (UK) v Nikitin [2014] 1521 Judicial Committee Act 1833 s.4…………………………….. Re the Baronetcy of Pringle of Stichill [2016] 1117 Judicature Act:

1873 s.16…………………………… JSC Mezhduarodniy Promyshlenniy Bank v Pugachev [2015] 991 s 25…………………………… Roberts v Gill [2008] 1429; Central Bank of Nigeria v Williams [2012] 745;

Williams v Central Bank of Nigeria [2014] 873 s.34…………………………… Shovelar v Lane [2011] 1411

1875 s.10…………………………… Squires v AIG Europe (UK) Ltd [2006] 705

1925 s.192………………………….. HN v AN [2016] 825 Judicature (Northern Ireland) Act 1978 s.33A……………………..…. Pope v HMRCC [2013] 287 Judicial Trustees Act 1896

s.1………………………..….. Green v Gaul [2006] 1391 CA; The Thomas and Agnes Carvel Foundation v Carvel [2007] 1297; Re Steel (dec'd), Angus v Emmott [2010] 531

s.3………………………..….. Santander UK plc v RA Legal Solicitors [2014] 813 s.11……………………..…… Re Goodman (deceased) [2013] 1181

Jurisdiction and Judgment Act 1982 s.45……………………..…… Gomez v Gomez-Monche Vives [2008] 1623 CA sch 1……………………..….. Gomez v Gomez-Monche Vives [2008] 1623 CA

57


L Land Clauses Consolidation Act 1845

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

Land Registration Act: 1925

s.1……………………………. Scott v Southern Pacific Mortgages Ltd [2015] 1067 s.20…………………………… Scott v Southern Pacific Mortgages Ltd [2015] 1067 s.58…………………………… The Mortgage Corporation v Lewis Silkin [2000] 357; Stack v Dowden [2006] 511

CA; Adekunle v Ritchie [2007] 1505 s.70…………………………… Peasley v Governors of Haileybury [2001] 1365; Lloyd v Dugdale [2002] 863;

Halley v The Law Society [2003] 845; Ali v Khan [2009] 187; Scott v Southern Pacific Mortgages Ltd [2015] 1067

2002 s.23…………………………… Scott v Southern Pacific Mortgages Ltd [2015] 1067 s.24…………………………… Scott v Southern Pacific Mortgages Ltd [2015] 1067 s.27…………………………… Scott v Southern Pacific Mortgages Ltd [2015] 1067 s.28…………………………… Hughmans Solicitors v Central Stream Services [2012] 1559; Hughmans

Solicitors v Central Stream Services [2013] 239 CA; Scott v Southern Pacific Mortgages Ltd [2015] 1067

s.29…………………………… Hughmans Solicitors v Central Stream Services [2012] 1559; Hughmans Solicitors v Central Stream Services [2013] 239 CA

s.30…………………………… Hughmans Solicitors v Central Stream Services [2012] 1559; Hughmans Solicitors v Central Stream Services [2013] 239 CA; Scott v Southern Pacific Mortgages Ltd [2015] 1067

s.72…………………………… Scott v Southern Pacific Mortgages Ltd [2015] 1067 s.73…………………….…….. Quigley v Masterson [2012] 521; Butler v Butler [2016] 1519 s.116…………………………. Henry v Henry [2010] 1011 (PC)

58


s.132…………………………. Scott v Southern Pacific Mortgages Ltd [2015] 1067 Schedule 3…………………… Scott v Southern Pacific Mortgages Ltd [2015] 1067

Land Transfer Act: 1875

s.48…………………………… McLaughlin v HMRCC [2012] 855 1897………………………….………………………………….. Green v Gaul [2006] 1391 CA

Landlord and Tenant Act: 1927……………………….…………………………………….. Re Singellos, Singellos v Singellos [2011] 327 1954……………………………………………………………... Shah v Shah [2012] 165; HMRC v Atkinson [2012] 197; R (application of

Walford) v Worcestershire CC [2014] 705 s.24…………………………… Whaley v Whaley [2011] 1267 s.25…………………………… Glenister v Moody [2005] 1205 s.30…………………………… Whaley v Whaley [2011] 1267 s.40…………………………… Glenister v Moody [2005] 1205

1985 s.20…………………………… Ultraframe (UK) Ltd v Fielding [2007] 835

1987 s.42…………………………… Retirement Care Group Ltd v HMRCC [2008] 913

1988 …………………………….………………………………. Re Singellos, Singellos v Singellos [2011] 327 Latent Damages Act 1986

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

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

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

1925 s.1……………………………. Stack v Dowden [2007] 1053 HL; Alexander-David v London Borough of

Hammersmith and Fulham [2009] 745; s.2……………………………. Fraser v Canterbury Diocesan Board of Finance (No 2) [2007] 1735 Ch s.4……………………………. Hanchett –Stamford v A-G [2009] 101 s.7……………………………. Fraser v Canterbury Diocesan Board of Finance (No 2) [2007] 1735 Ch s.20……………….………….. French v Barcham [2008] 1813

59


s.23…………………………… Re Horley Town FC, Hunt v McLaren [2006] 1817 s.26…………………………… X v A [2000] 11; Notting Hill Housing Trust v Brackley [2001] 1353 s.27…………………………… Stack v Dowden [2006] 511 CA; Fraser v Canterbury Diocesan Board of Finance

(No 2) [2007] 1735 Ch s.30…………………………… HSBC Trust Co (UK) Ltd v Twiddy (HMRCC) [2006] 1533; Avis v Turner [2007]

1521; Bagum v Hafiz [2015] 1303 s.34…………………………… Stack v Dowden [2006] 511 CA; Stack v Dowden [2007] 1053 HL s.36…………………………… Stack v Dowden [2006] 511 CA; Carr v Isard [2007] 409; Stack v Dowden [2007]

1053 (HL); Quigley v Masterson [2012] 521; Chada v HMRC [2015] 745 s.40…………………………… Healey v Brown [2002] 849; Kinane v Mackie-Conteh [2005] 345; Irani v Irani

[2006] 1561; Frear v Frear [2009] 221; Marley v Rawlings [2014] 299 SC s.52…………………………… King v The Chiltern Dog Rescue [2015] 1225 s.53…………………………… Aroso v Coutts & Co [2001] 797; Healey v Brown [2002] 849; Winsper v Perrett

[2002] 927; Collier v Collier [2003] 617; Churchill v Roach [2003] 779; Halley v The Law Society [2003] 845; Oxley v Hiscock [2004] 709 CA; Kinane v Mackie-Conteh [2005] 345; Slater v Simm [2007] 1043; Stack v Dowden [2007] 1053 HL; Negus v Bahouse [2008] 97; A v A [2009] 1; Hanchett –Stamford v A-G [2009] 101; Barrett v Barrett [2009] 201; Zeital v Kaye [2010] 913; Hanson v HMRCC [2012] 597; Drakeford v Cotton [2012] 1135; Phillipe v Cameron [2012] 1275; Hughes v Bourne [2012] 1333; Walden v Atkins [2013] 1465; O’Kelly v Davies [2016] 333

s.56…………………………… Re Barlow, Dalton v Ellis [2008] 1333 s.60…………………………… Ali v Khan [2009] 187; M v M [2013] 1725 s.61…………………………… Shergill v Khaira [2014] 1729 s.105………………………….. Dominion Corporate Trustees v Capmark Bank [2011] 1747 s.107………………………….. Dominion Corporate Trustees v Capmark Bank [2011] 1747 s.132…………………………. Gregg v Pigott [2012] 953 s.136…………………………. Aroso v Coutts & Co [2001] 797 s.146…………………………. Brudenell-Bruce v Moore [2015] 373 s.149…………………………. Re Shuldam [2012] 1597 s.164………………………….. Retirement Care Group Ltd v HMRCC [2008] 913; Gomez v Gomez-Monche Vives

[2008] 1623 CA; Beard v Shadler [2011] 1147; Trustees of Mrs PL Travers Will Trust v HMRCC [2013] 1831

s.171………………………….. Re P [2009] 661; Re G (TJ) [2011] 231 s.172…………………………. IRC v Hashmi [2002] 1027 CA; AC v DC [2013] 745

60


s.176…………………………. Re P [2009] 661 s.184…………………………. Jump v Lister [2017] 61 s.188…………………………. Butler v Butler [2016] 1519 s.196…………………………. Quigley v Masterson [2012] 521 s.199…………………………. Pesticcio v Huet [2003] 1327 (Ch); MCP Pension Trustees Ltd v AON Pension

Trustees Ltd [2010] 1331; Sinclair Investments v Versailles Trade Finance [2011] 839

s.205…………………………. Pesticcio v Huet [2003] 1327 Ch; Kinane v Mackie-Conteh [2005] 345; Buzzoni v HMRCC [2011] 1163; Drakeford v Cotton [2012] 1135; Creasey v Sole [2013] 931

Law of Property Amendment Act; 1860

s. 13…………………………... Green v Gaul [2006] 1391 CA 1926

s.3……………………………. Fraser v Canterbury Diocesan Board of Finance (No 2) [2007] 1735 Ch Law of Property (Miscellaneous Provisions) Act 1989……..…..…… C v C (No 2) [2007] 753

s.1…………………………….. Harb v King Fahd bin Abdul Aziz [2006] 609; Jones v Jones [2006] 1847 s.2……………………………. Hooper v Gorvin [2001] 575; Jennings v Rice [2001] 871 (HC); Jennings v Rice

[2002] 367 CA; Healey v Brown [2002] 849; Jiggins v Brisley [2003] 1141; Allardyce v Roebuck [2004] 779; Kinane v Mackie-Conteh [2005] 345; Cobbe v Yeomans Row Management Ltd [2005] 625 Ch; Yeoman’s Row Management Ltd v Cobbe [2006]1473 CA; Vinaver v Milton Asbury Ltd [2006] 1675; Akhtar v Arif [2007] 35; Re Walters, Olins v Walters [2008] 339 Ch; Thorner v Major [2008] 1289 CA; Yeoman’s Row Management Ltd v Cobbe [2008] 1461 HL; Herbert v Doyle [2009] 589; McGuane v Welch [2009] 1201; Q v Q [2009] 1591; S v S [2009] 1643; Thorner v Major [2009] 713 HL; Shovelar v Lane [2011] 1411; Lane v Cullens Solicitors [2011] 1807; Brown v Stephenson [2013] 1675; Marley v Rawlings [2014] 299 SC; Agarwala v Agarwala [2014] 373; Herbert v Doyle [2015] 1573 CA; Ely v Robson [2016] 1383

Law Reform (Miscellaneous Provision) Act: 1934………………………………………………………….… Bluck v Information Commissioner [2008] 1

s.1……………………………. Daniels Thompson [2004] 513 CA; Re K [2007] 1007; Hughes v Lloyd [2008] 473; Rind v Theodore Goddard [2008] 699

s.3…………………………… Pope v HMRCC [2013] 287

61


1949 s.7………………………….. Re the Baronetcy of Pringle of Stichill [2016] 1117 Law Reform (Miscellaneous Provisions) Act (Northern Ireland) 1937 s.17…………………….…….. Pope v HMRCC [2013] 287 Law Reform (Miscellaneous Provisions) (Scotland) Act 1990………. Marley v Rawlings [2014] 299 SC s.9……………………………. Shergill v Khaira [2014] 1729 s.70…………………………… Re the Baronetcy of Pringle of Stichill [2016] 1117

s.71…………………………… McDowall v IRC [2004] 221 Law Reform (Parent and Child) (Scotland) Act 1986 s.5……………………………. Re the Baronetcy of Pringle of Stichill [2016] 1117 Leasehold Reform Act 1967…………………………………………… Re H Trust, SW v X Trust Company Ltd [2008] 1025

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

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

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

Legal Aid Act: 1949

s.1…………………………… Re Nobbs, Midland Bank Trust Co Ltd v Nobbs [2008] 905 1974

s.7…………………………… Re Nobbs, Midland Bank Trust Co Ltd v Nobbs [2008] 905 1988

s.31…………………………… Hughes v Richards [2011] 997 Legal Services Act 2007 Sch 14………………………… The Law Society v Elsdon [2015] 1601 Legitimacy Act:

1959………………………………………………………...…… Green v Montagu [2011] 1341 1976……………………………………………………….……. Green v Montagu [2011] 1341

Legitimacy Declaration Act 1858 s.1……………………………. Re the Baronetcy of Pringle of Stichill [2016] 1117 Limitation Act:

1623……………………..………………………………………. Tritton Development Fund Ltd v Fortis Bank (Cayman) Ltd [2007] 1483 1939……………………………………………..………………. Cattley v Pollard [2007] 245; Ultraframe (UK) Ltd v Fielding [2007] 835

62


s.2……………………………. Hannigan v Hannigan [2006] 597; High Commissioner for Pakistan v Nizam of Hyderabad [2016] 1763

s.3……………………………. Gwembe Valley Development Co Ltd v Kashy [2004] 97 s.7……………………………. King v Gershon Robertson [2015] 849 s.19…………………………… Nolan v Nolan [2004] 1261; Davies v Sharples [2006] 839; Green v Gaul [2006]

1391 CA; Statek Corporation v Alford [2008] 1089; Peconic Industrial Developments Ltd v Lau Kwok Fai [2009] 121; Peconic Industrial Development Ltd v Lau & ors [2009] 999; Central Bank of Nigeria v Williams [2012] 745; Williams v Central Bank of Nigeria [2014] 873; High Commissioner for Pakistan v Nizam of Hyderabad [2016] 1763

s.20……………….………….. Nolan v Nolan [2004] 1261; Re Loftus, Green v Gaul [2005] 1327 Ch; Davies v Sharples [2006] 839; Green v Gaul [2006] 1391 CA;

s.31…………………………… Williams v Central Bank of Nigeria [2014] 873 1975

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

1807 s.2……………………………. Macaulay & Farley v Premium Life Assurance [2000] 261; Cattley v Pollard

[2007] 245; Jessup v Wetherell [2007] 515; Re K [2007] 1007; Rind v Theodore Goddard [2008] 699; National Westminster Bank plc v Lucas [2015] 635

s.3…………………..……….. Gwembe Valley Development Co Ltd v Kashy [2004] 97; Nolan v Nolan [2004] 1261

s.5……………………………. Gwembe Valley Development Co Ltd v Kashy [2004] 97; Davies v Sharples [2006] 839; Jessup v Wetherell [2007] 515; Re K [2007] 1007; Hopper v Hopper [2009] 805; High Commissioner for Pakistan v Nizam of Hyderabad [2016] 1763

s.6……………………………. Re K [2007] 1007 s.11…………………………… National Westminster Bank plc v Lucas [2015] 635 s.14A…………………………. Macaulay & Farley v Premium Life Assurance [2000] 261; Daniels Thompson

[2004] 513 CA; Jessup v Wetherell [2007] 515; Rind v Theodore Goddard [2008] 699; Roberts v Gill [2008] 1429

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

63


Development Co Ltd v Kashy [2004] 97; Nolan v Nolan [2004] 1261; Patel v Shah [2005] 359; Re Loftus, Green v Gaul [2005] 1327 Ch; Davies v Sharples [2006] 839; Green v Gaul [2006] 1391 CA; Sinclair Investment Holdings SA v Versailles Trade Finance Ltd [2006] 1655; Cattley v Pollard [2007] 245; Re K [2007] 1007; Statek Corporation v Alford [2008] 1089; Peconic Industrial Developments Ltd v Lau Kwok Fai [2009] 121; Sinclair Investments v Versailles Trade Finance [2011] 839; Central Bank of Nigeria v Williams [2012] 745; Page v Hewetts Solicitors [2012] 1427; Bagus Investments Ltd v Kastening [2012] 1675; Iles v Iles [2013] 493; Page v Hewetts Solicitors [2014] 479; Williams v Central Bank of Nigeria [2014] 873; Sheffield v Sheffield [2014 1039; High Commissioner for Pakistan v Nizam of Hyderabad [2016] 1763

s.22…………………………… Nolan v Nolan [2004] 1261; Davies v Sharples [2006] 839; Green v Gaul [2006] 1391 CA;

s.23………………………….. JJ Harrison (Properties) Ltd v Harrison [2001] 1327; Gwembe Valley Development Co Ltd v Kashy [2004] 97; Hopper v Hopper [2009] 805; Page v Hewetts Solicitors [2012] 1427; Williams v Central Bank of Nigeria [2014] 873

s.24…………………………… Re K [2007] 1007 s.28…………………………… Masterman-Lister v Bruton & Co [2003] 259 s.29…………………………… Re Loftus, Green v Gaul [2005] 1327 Ch; Barnett v Creggy [2016] 17 s.32…………………………… Re Loftus, Green v Gaul [2005] 1327 Ch; Cattley v Pollard [2007] 245; Fea v

Roberts [2006] 255; Jessup v Wetherell [2007] 515; Hopper v Hopper [2009] 805; Page v Hewetts Solicitors [2012] 1427; Williams v Central Bank of Nigeria [2014] 873; Sheffield v Sheffield [2014 1039

s.33…………………………… Piggott v Aulton [2003] 445; National Westminster Bank plc v Lucas [2015] 635 s.35…………………………… Roberts v Gill [2008] 1429; Roberts v Gill [2010] 1223 (SC); Millburn-Snell v

Evans [2011] 1213; High Commissioner for Pakistan v Nizam of Hyderabad [2016] 1763

s.36…………………………… Gwembe Valley Development Co Ltd v Kashy [2004] 97; Patel v Shah [2005] 359; Green v Gaul [2006] 1391 CA; Re K [2007] 1007; Tritton Development Fund Ltd v Fortis Bank (Cayman) Ltd [2007] 1483

s.38…………………………… Gwembe Valley Development Co Ltd v Kashy [2004] 97; Green v Gaul [2006] 1391 CA; Cattley v Pollard [2007] 245; Nolan v Nolan [2004] 1261; Bagus Investments Ltd v Kastening [2012] 1675; Williams v Central Bank of Nigeria [2014] 873

s.50…………………………… Re Loftus, Green v Gaul [2005] 1327 Ch;

64


Schedule 1…………………… Nolan v Nolan [2004] 1261; Re Loftus, Green v Gaul [2005] 1327 Ch Schedule 2…………………… High Commissioner for Pakistan v Nizam of Hyderabad [2016] 1763

Limited Partnership Act 1907………………………………………… Re Balfour (dec'd) Brander v HMRCC [2009] 1117 Local Authority Social Services Act 1970 s.7…………………………….. R(on the application of ZYN) v Walsall MBC [2014] 1649; Aster Healthcare Ltd v

Estate of Mohammed Safi [2016] 395 Local Government Act

1933 s.157………………………….. Bath & NE Somerset Council v A-G [2002] 1257

1972 s.11………………………….. Kynnersley v Wolverhampton CC [2008] 65 s.137…………………………. R v District Auditor No3 Audit District W Yorks [2001] 787 s.139…………………………. Kynnersley v Wolverhampton CC [2008] 65 s.214…………………………. Re Mangotsfield Cemetery [2005] 1381 s.215…………………………. Re Mangotsfield Cemetery [2005] 1381 Schedule 26…………………. Re Mangotsfield Cemetery [2005] 1381

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

Local Government (Interim Provisions) Act 1984 s.7……………………………. R v District Auditor No3 Audit District W Yorks [2001] 787

Local Government (Miscellaneous Provisions) Act 1976 s.19………………………….. Bath & N E Somerset Council v A-G [2002] 1257

Lord St Leonard’s Act 1859…………………………………………… MCP Pension Trustees Ltd v AON Pension Trustees Ltd [2010] 1331 Lunacy Act:

1890………………………………………………………... Re D [2004] 643 s.108…………………………. Re MB [2006] 299 s.120…………………………. Re Treadwell [2013] 1445 s.123…………………………. Re Treadwell [2013] 1445

1891 s.27…………………………… Re MB [2006] 299

1921 s.1……………………………. Re MB [2006] 299

65


M Marine Insurance Act 1906

s.18…………………………… Smith v HMRCC [2007] 1281 Marriage (Same Sex Couples) Act 2013 s.11…………………………… Pemberton v Pemberton [2016] 1817 Married Women’s Property Act:

1870……………………………………………..……………… Jones v Garnett (HMIT) [2007] 1229 HL; Smith v Smith [2010] 519 1882……………………………………………..……………… Jones v Garnett (HMIT) [2007] 1229 HL; Tasaruff Mevduati Sigorta Fonu v

Merill Lynch Bank and Trust Co Cayman [2011] 1083 s.11…………………………… Henderson v Wilcox [2016] 475 s. 17………………………….. Stack v Dowden [2007] 1053 HL; Soulsbury v Soulsbury [2007] 1841; Wilcox v

Tait [2007] 1109; Quigley v Masterson [2012] 521 1964

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

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

Matrimonial Causes Act: 1857

s.45…………………………… Prest v Petrodel Resources Ltd [2013] 1249 1859

s.5……………………………. Harb v King Fahd bin Abdul Aziz [2006] 609; BJ v MJ [2012] 395; HN v AN [2016] 825

1884 s.3……………………………. Prest v Petrodel Resources Ltd [2013] 1249

1950 s.18…………………………… Tuczka v HMRCC [2011] 1099 s.24…………………………… Prest v Petrodel Resources Ltd [2013] 1249

1965 s.17…………………………… Prest v Petrodel Resources Ltd [2013] 1249 s.21…………………………… Prest v Petrodel Resources Ltd [2013] 1249

s.32…………………………… AC v DC [2013] 745 1973……………………..………………………………………. P v E [2007] 691; Stack v Dowden [2007] 1053 HL; Gibson v HMRC Prosecution

66


Office [2008] 1605; Mubarak v Mubarik [2009] 1543 s.1……………………………. Gully v Dix [2004] 331; Charman v Charman [2006] 1349 HC; Smith v Smith

[2010] 519; Kaur v Dwaliwal [2014] 1381 s.10…………………………… Stow v Stow [2008] 1103 s.12…………………………… Morley-Clarke v Brooks [2011] 297; XCC v AA [2012] 1645 s.13…………………………… XCC v AA [2012] 1645 s.21…………………………… Haines v Hill [2008] 447 s.22…………………………… Harb v King Fahd bin Abdul Aziz [2006] 609; Haines v Hill [2008] 447; Randall v

Randall [2015] 99 s.23………………………….. Harb v King Fahd bin Abdul Aziz [2006] 609; Charman v Charman [2006] 1349

HC; Charman v Charman [2007] 1151 CA; Soulsbury v Soulsbury [2007] 1841; Haines v Hill [2008] 447; Smith v Smith [2010] 519; Prest v Petrodel Resources Ltd [2013] 1249; Randall v Randall [2015] 99

s.24…………………………… Compass Trustees v McBarnett [2003] 461; Charalambous v Charalambous [2004] 1061 CA; Harb v King Fahd bin Abdul Aziz [2006] 609; Avis v Turner [2007] 1521; Re B Trust [2007] 1361; Soulsbury v Soulsbury [2007] 1841; Charman v Charman [2007] 1151 CA; Haines v Hill [2008] 447; Negus v Bahouse [2008] 97; Smith v Smith [2010] 519; BJ v MJ [2012] 395; Quigley v Masterson [2012] 521; WF v HF [2012] 1079; Independent Trustte Services v GP Noble Trustees [2012] 1171; DR v GR [2013] 1123; Prest v Petrodel Resources Ltd [2013] 1249; M v M [2013] 1725; Tchenguiz-Imerman v Imerman [2014] 145; AB v CB [2015] 1; Quan v Bray[2015] 885; P v P [2015] 1039; HN v AN [2016] 825

s.24A………………………… Re Myers, Myers v Myers [2005] 853; Avis v Turner [2007] 1521 s.25…………………………… Re Myers, Myers v Myers [2005] 853; Charman v Charman [2006] 1; Fielden v

Cunliffe [2006] 29; Minwalla v Minwalla [2006] 311; Harb v King Fahd bin Abdul Aziz [2006] 609; Charman v Charman [2006] 1349 HC; Charman v Charman [2007] 1151 CA; Soulsbury v Soulsbury [2007] 1841; Haines v Hill [2008] 447; Re Waite, Baron v Woodhead [2008] 1675; A v A [2009] 1; Re C [2009] 55; PJC v ADC [2009] 1419; Re M, ITW v Z [2009] 1791; Jennings v Jennings [2010] 215; B v B [2010] 1689; Re G (TJ) [2011] 231; Whaley v Whaley [2011] 1267; Iqbal v Ahmed [2011] 1351; AR v AR [2012] 373; BJ v MJ [2012] 395; Re JDS, Smythe v JDS [2012] 475; Prest v Petrodel Resources Ltd [2013] 1249; M v M [2013] 1725; Berger v Berger [2014] 35; Tchenguiz-Imerman v

67


Imerman [2014] 145; P v P [2015] 1039; Quan v Bray[2015] 885; WA v Executors of HA [2015] 1471; Randall v Randall [2016] 1277

s.26…………………………… Haines v Hill [2008] 447 s.27…………………………… Harb v King Fahd bin Abdul Aziz [2006] 609; Harb v Abdul Aziz [2016] 287 s.28…………………………… Harb v King Fahd bin Abdul Aziz [2006] 609 s.31…………………………… Minwalla v Minwalla [2006] 311; Harb v King Fahd bin Abdul Aziz [2006] 609;

Avis v Turner [2007] 1521; Soulsbury v Soulsbury [2007] 1841; AR v AR [2012] 373

s.33…………………………… Harb v King Fahd bin Abdul Aziz [2006] 609 s.34…………………………… Soulsbury v Soulsbury [2007] 1841; WF v HF [2012] 1079 s.35…………………………… Soulsbury v Soulsbury [2007] 1841; WF v HF [2012] 1079 s.36…………………………… Harb v King Fahd bin Abdul Aziz [2006] 609 s.37…………………………… C v C (No 2) [2007] 753; A v A [2009] 1; Barrett v Barrett [2009] 201;Stow v Stow

[2008] 1103; Whaley v Whaley [2011] 1267; BJ v MJ [2012] 395; AC v DC [2013] 745; Prest v Petrodel Resources Ltd [2013] 1249; Dellal v Dellal [2015] 1137

s.39…………………………… Haines v Hill [2008] 447; AB v CB [2015] 1 Matrimonial Causes (Property and Maintenance) Act 1958 s.2……………………………. AC v DC [2013] 745 Matrimonial and Family Proceedings Act 1984 s.17…………………………… M v M [2013] 1725

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

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

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

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

s.4……………………………. Harb v King Fahd bin Abdul Aziz [2006] 609; Prest v Petrodel Resources Ltd [2013] 1249

s.5……………………………. Charman v Charman [2006] 1; Charman v Charman [2007] 1151 CA s.16…………………………… AC v DC [2013] 745

Medical Act 1858……………………………………………………….. Hanchett–Stamford v A.G. [2009] 101 Medical Council Act 1862………………………………………..……. Hanchett–Stamford v A.G. [2009] 101

68


Mental Capacity Act 2005…………………………………………….. Re Perrins (dec'd), Perrins v Holland [2009] 1387; S and S [2009] 1643; Re FH, M v Public Guardian [2010] 51; Perrins v Holland [2010] 95; Re Key, Key v Key [2010] 623; Re Ryan, Gerling v Gerling [2011] 1029

s.1……………………………. Saulle v Nouvet [2008] 729; Scammell v Farmer [2008] 1261; Re P [2009] 661; Re F [2009] 1309; Martin v Triggs Turner Bartons [2009] 1339; Re H, Baker v H [2009] 1719; Re M, ITW v Z [2009] 1791; Independent News and Media v A [2010] 55; Re E [2011] 203; Re G (TJ) [2011] 231; Re S, D v R [2011] 449; Curtis v Pulbrook [2011] 1503; SM v HM [2012] 281; Re JDS, Smythe v JDS [2012] 475; Quigley v Masterson [2012] 521; Re JC [2012] 1211; XCC v AA [2012] 1645; ABC v XZ [2013] 187; Re Buckley [2013] 373; NT v FS [2013] 867; Re Treadwell [2013] 1445; Re PO, JO v GO [2014] 337; Re AB [2014] 1117; Re Gladys Meek, Jones v Parkin [2014] 1155; Lewis v Lewis [2014] 1021; Walker v Badmin [2015] 493; Lomas v AK (Gift Application) [2015] 825; Kicks v Leigh [2015] 579; The Public Guardian v CT &EY [2015] 1441; Re H [2015] 1717; Re PAW [2015] 1785; Ross v A [2016] 495; Re D [2016] 1153

s.2…………………………… Saulle v Nouvet [2008] 729; Scammell v Farmer [2008] 1261; Re P [2009] 661; Re F [2009] 1309; Martin v Triggs Turner Bartons [2009] 1339; Re MN [2010] 1355; Re G (TJ) [2011] 231; Re S, D v R [2011] 449; Curtis v Pulbrook [2011] 1503; DL v A Local Authority [2012] 1713; ABC v XZ [2013] 187; Re Wilson deceased [2013] 899; Re Stolkin [2013] 1793; Pearce v Beverley [2014] 85; Fischer v Diffley [2014] 757; Re MRJ, JT and KT v Suffolk CC [2014] 1243; Walker v Badmin [2015] 493; Lomas v AK (Gift Application) [2015] 825; Kicks v Leigh [2015] 579; Re PAW [2015] 1785

s.3…………………………….. Saulle v Nouvet [2008] 729; Scammell v Farmer [2008] 1261; Re P [2009] 661; Re F [2009] 1309; Martin v Triggs Turner Bartons [2009] 1339; Re MN [2010] 1355; Re G (TJ) [2011] 231; Re S, D v R [2011] 449; Curtis v Pulbrook [2011] 1503; Sharma v Hunters [2012] 259; ABC v XZ [2013] 187; Fischer v Diffley [2014] 757; Walker v Badmin [2015] 493; Kicks v Leigh [2015] 579; Re PAW [2015] 1785; Re KJP [2016] 687

s.4……………………………. Saulle v Nouvet [2008] 729; Re P [2009] 661; Re H, Baker v H [2009] 1719; Re LD, KD v Havering [2010] 69Re D, VAC v JAD [2010] 1511; Re P [2010] 1405; Re E [2011] 203; Re G (TJ) [2011] 231; Re S, D v R [2011] 449; SM v HM [2012] 281; Re JDS, Smythe v JDS [2012] 475; Quigley v Masterson [2012] 521; Re JC [2012] 1211; XCC v AA [2012] 1645; Re D [2012] 1701; Re Harcourt [2012] 1779; Re GM [2013] 835; NT v FS [2013] 867; Re Treadwell [2013] 1445; Re AB

69


[2014] 1117; Re Gladys Meek, Jones v Parkin [2014] 1155; Re OB, Public Guardian v AW [2014] 1705; Lomas v AK (Gift Application) [2015] 825; Re H [2015] 1717; Re PAW [2015] 1785; Ross v A [2016] 495; Re A [2016] 559; Re Jones [2016] 661

s.5…………………….……… Re E [2011] 203; Re SH [2016] 719 s.9……………………………. Re G (TJ) [2011] 231 s.7……………………………. Aster Healthcare Ltd v Estate of Mohammed Safi [2016] 395 s.8……………………………. Aster Healthcare Ltd v Estate of Mohammed Safi [2016] 395 s.10………………….……….. Crafer v Jesshope [2012] 771; Re Boff [2013] 1349; Re Miles, Public Guardian v

Miles [2015] 287 s.11……………………….….. Re RM [2016] 1257 s.12…………………………… Re G (TJ) [2011] 231; Re Buckley [2013] 373; Re GM [2013] 835; Re DP, The

Public Guardian v JM [2014] 979; Re OL [2015] 1647 s.13…………………………… Crafer v Jesshope [2012] 771; Re MRJ, JT and KT v Suffolk CC [2014] 1243; Re

Miles, Public Guardian v Miles [2015] 287; Re H [2015] 1717; Re KJP [2016] 687 s.15………………………….. Saulle v Nouvet [2008] 729; Re F [2009] 1309; Re M, ITW v Z [2009] 1791;

Martin v Triggs Turner Bartons [2009] 1339; XCC v AA [2012] 1645; A County Council v MS [2014] 931

s.16…………………………… Saulle v Nouvet [2008] 729; Scammell v Farmer [2008] 1261; Re P [2009] 661; Re F [2009] 1309; Martin v Triggs Turner Bartons [2009] 1339; Re H, Baker v H [2009] 1719; Re LD, KD v Havering [2010] 69; Re P [2010] 1405; Re E [2011] 203; Re G (TJ) [2011] 231; SM v HM [2012] 281; XCC v AA [2012] 1645; Re GM [2013] 835; NT v FS [2013] 867; Manchester CC v G [2014] 449; A County Council v MS [2014] 931; Re Gladys Meek, Jones v Parkin [2014] 1155; R(on the application of ZYN) v Walsall MBC [2014] 1649;Kicks v Leigh [2015] 579; Re H [2015] 1717; Re PAW [2015] 1785; Re A [2016] 559; PJV v Adult Social Care Newcastle CC [2016] 705; Watt v ABC [2017] 159

s.17…………………………… Saulle v Nouvet [2008] 729; Scammell v Farmer [2008] 1261; Re E [2011] 203; XCC v AA [2012] 1645; Kicks v Leigh [2015] 579

s.18…………………………… Saulle v Nouvet [2008] 729; Scammell v Farmer [2008] 1261; Re H, Baker v H [2009] 1719; Re M, ITW v Z [2009] 1791; Re P [2009] 661; Re E [2011] 203; Re G (TJ) [2011] 231; SM v HM [2012] 281; Re JDS, Smythe v JDS [2012] 475; Re JC [2012] 1211; XCC v AA [2012] 1645; Re GM [2013] 835; NT v FS [2013] 867; Re AB [2014] 1117; Re Gladys Meek, Jones v Parkin [2014] 1155; Lomas v AK (Gift

70


Application) [2015] 825; Kicks v Leigh [2015] 579; Ross v A [2016] 495; Re Jones [2016] 661; PJV v Adult Social Care Newcastle CC [2016] 705; Re D [2016] 1153

s.19…………………………… Re P [2010] 1405; Re E [2011] 203; Re GM [2013] 835; JS v KB [2014] 991; Re Gladys Meek, Jones v Parkin [2014] 1155; R(on the application of ZYN) v Walsall MBC [2014] 1649; Re Miles, Public Guardian v Miles [2015] 287; Re H [2015] 1717

s.20…………………………… Re P [2009] 661; Re H, Baker v H [2009] 1719; Re E [2011] 203; SM v HM [2012] 281; NT v FS [2013] 867; Watt v ABC [2017] 159

s.21A…………………………. Manchester CC v G [2014] 449 s.22……………………….….. Re Kittle [2010] 651; Crafer v Jesshope [2012] 771; Re Harcourt [2012] 1779; Re

Buckley [2013] 373; Re DP, The Public Guardian v JM [2014]979; Re MRJ, JT and KT v Suffolk CC [2014] 1243; Re AB (Revocation of EPA) [2014] 1303; Re OB, Public Guardian v AW [2014] 1705; Public Guardian v SR & NC [2015] 1057; Re ARL [2015] 1489; Re OL [2015] 1647; Re AMH [2016] 571; Re SH [2016] 719; Re RM [2016] 1257

s.23……………….………….. Re Kittle [2010] 651; Re Harcourt [2012] 1779; Re Buckley [2013] 373; Re GM [2013] 835; Re MRJ, JT and KT v Suffolk CC [2014] 1243; Re OB, Public Guardian v AW [2014] 1705; Re Miles, Public Guardian v Miles [2015] 287; Re XZ [2015] 1657; Re AMH [2016] 571

s.24…………………………… The X Primary Care Trust v XB [2012] 1621 s.25…………………………… The X Primary Care Trust v XB [2012] 1621 s.26…………………………… The X Primary Care Trust v XB [2012] 1621 s.27…………………………… XCC v AA [2012] 1645; Re XZ [2015] 1657 s.41…………………………… Re H, Baker v H [2009] 1719 s.42…………………………… Saulle v Nouvet [2008] 729; Re P [2009] 661; Re F [2009] 1309; Martin v Triggs

Turner Bartons [2009] 1339; Re E [2011] 203; Re Harcourt [2012] 1779; Re Buckley [2013] 373; Kicks v Leigh [2015] 579; Re OL [2015] 1647

s.43…………………………… Saulle v Nouvet [2008] 729 s.44…………………………… Saulle v Nouvet [2008] 729 s.45…………………………… Saulle v Nouvet [2008] 729; R(on the application of ZYN) v Walsall MBC [2014]

1649 s.46…………………………… Saulle v Nouvet [2008] 729 s.47…………………………… Re H, Baker v H [2009] 1719 s.48…………………………… Re F [2009] 1309; Martin v Triggs Turner Bartons [2009] 1339; DL v A Local

71


Authority [2012] 1713; Manchester CC v G [2014] 449; The Public Guardian v CT & EY [2015] 1441

s.49…………………………… Re F [2009] 1309; Martin v Triggs Turner Bartons [2009] 1339; Re H, Baker v H [2009] 1719; Re S, D v R [2011] 449; Re GM [2013] 835; Re H [2015] 1717

s.50…………………………… Independent News and Media v A [2010] 55 s.51…………………………… Independent News and Media v A [2010] 55 s.55…………………………… Re Reeves [2010] 509; Re HC, SC v London Borough of Hackney [2010] 1833;

XCC v AA [2012] 1645; Re MA [2013] 271; JS v KB [2014] 991; The Public Guardian v CT & EY [2015] 1441

s.56…………………………… Re Reeves [2010] 509; Re HC, SC v London Borough of Hackney [2010] 1833; Re MA [2013] 271; The Public Guardian v CT & EY [2015] 1441

s.57…………………………… Re Harcourt [2012] 1779; R(on the application of ZYN) v Walsall MBC [2014] 1649

s.58…………………………… SM v HM [2012] 281; Re Harcourt [2012] 1779; Re DP, The Public Guardian v JM [2014] 979; Re MRJ, JT and KT v Suffolk CC [2014] 1243; R(on the application of ZYN) v Walsall MBC [2014] 1649; Re H [2015] 1717

s.63…………………………… Re MN [2010] 1355; Re PO, JO v GO [2014] 337 s.67…………………………… Independent News and Media v A [2010] 55 Sch.A1………………………... Manchester CC v G [2014] 449 Sch.1…………………………. Re Kittle [2010] 651; Re Buckley [2013] 373; Re Boff [2013] 1349; Re Miles,

Public Guardian v Miles [2015] 287; Re XZ [2015] 1657 Sch.2………………………….. Re P [2009] 661; NT v FS [2013] 867; Re Treadwell [2013] 1445; PJV v Adult

Social Care Newcastle CC [2016] 705 Sch.3…………………………. Re MN [2010] 1355; Re PO, JO v GO [2014] 337 Sch.4…………………………. Re J [2009] 435; Re Kittle [2010] 651; Re GM [2013] 835; Rawstron v Freud

[2014] 1453; Re SF, Public Guardian v MF [2016] 355; Ross v A [2016] 495; Re KJP [2016] 687

Sch. 5………………………… Re G (TJ) [2011] 231; R(on the application of ZYN) v Walsall MBC [2014] 1649

Sch.6…………………………. Independent News and Media v A [2010] 55 Mental Health Act;

1959………………………………….………………………….. Re M, ITW v Z [2009] 1791; Independent News and Media v A [2010] 55 s.60……………………………. Re Murphy, Dalton v Latham [2003] 687 s.100…………………………. Re MB [2006] 299

72


s.101…………………………. Re D [2012] 1701 s.102…………………………. Re P [2009] 661; Re G (TJ) [2011] 231; Re D [2012] 1701 s.103…………………………. Re P [2009] 661; Re G (TJ) [2011] 231; Re D [2012] 1701 s.111…………………………. Re MB [2006] 299 s.149…………………………. Re MB [2006] 299 Sch 8…………………………. Re MB [2006] 299

1983…………………………….……………………………….. Re M, ITW v Z [2009] 1791; Pitt v Holt; Futter v Futter [2011] 623; s.1……………………………. Tait v Wedgwood [2003] 121 s.2……………………………. Re SF, Public Guardian v MF [2016] 355; Richards v Worcestershire CC [2017]

117 s.3……………………………. Re SF, Public Guardian v MF [2016] 355; Richards v Worcestershire CC [2017]

117 s.17A………………………… A County Council v MS [2014] 931 s.25A…………………………. Richards v Worcestershire CC [2017] 117 s.25B…………………………. Richards v Worcestershire CC [2017] 117 s.25D…………………………. Richards v Worcestershire CC [2017] 117 s.37…………………………… Chadwick v Collinson [2015] 25; Henderson v Wilcox [2016] 475 s.41…………………………… Chadwick v Collinson [2015] 25 Part VII (generally)………….. Saulle v Nouvet [2008] 729 s.93…………………………… Bunting v W [2005] 955; Jemma Trust Company Ltd v Kippax Beaumont Lewis

[2005] 683; Re MB [2006] 299; R(on the application of ZYN) v Walsall MBC [2014] 1649

s.94…………………………… Bouette v Rose [2000] 403; Masterman-Lister v Jewell [2002] 563; Tait v Wedgwood [2003] 121; Masterman-Lister v Brutton [2003] 259 CA; Pesticcio v Huet [2003] 1327 Ch; Re D [2004] 643; Jemma Trust Company Ltd v Kippax Beaumont Lewis [2005] 683; Re G (ET) and G (TJ) [2008] 599; Griffiths v Cork [2009] 955; Pitt v Holt [2010] 269; Re D [2012] 1701

s.95…………………………… Bouette v Rose [2000] 403; Pesticcio v Huet [2003] 1327 Ch; Jemma Trust Co Ltd v Kippax Beaumont Lewis [2004] 535; Re D [2004] 643; Jemma Trust Company Ltd v Kippax Beaumont Lewis [2005] 683; Re G (ET) and G (TJ) [2008] 599; Re P [2009] 661; Pitt v Holt [2010] 269; Re G (TJ) [2011] 231; Re D [2012] 1701; R(on the application of ZYN) v Walsall MBC [2014] 1649

s.96…………………………… Bouette v Rose [2000] 403; Pesticcio v Huet [2003] 1327 Ch; Jemma Trust Co Ltd v Kippax Beaumont Lewis [2004] 535; Re D [2004] 643; Jemma Trust Company Ltd v Kippax Beaumont Lewis [2005] 683; Bunting v W [2005] 955; Re G (ET)

73


and G (TJ) [2008] 599; Re G (TJ) [2011] 231; Re D [2012] 1701; R(on the application of ZYN) v Walsall MBC [2014] 1649

s.97…………………………… Re G (ET) and G (TJ) [2008] 599; Re P [2009] 661; Pitt v Holt [2010] 269 s.99…………………………… Re F [2004] 657; Jemma Trust Company Ltd v Kippax Beaumont Lewis [2005]

683; Bunting v W [2005] 955; Pitt v Holt [2010] 269; Re S, D v R [2011] 449; R(on the application of ZYN) v Walsall MBC [2014] 1649

s.101…………………………. Re D [2004] 643; Banks v National Westminster Bank plc [2006] 1693 s.104…………………………. Re MB [2006] 299 s.105…………………………. Re MB [2006] 299 s.107…………………………. Bunting v W [2005] 955; Re H, Baker v H [2009] 1719

s.117…………………………. A County Council v MS [2014] 931; Re SF, Public Guardian v MF [2016] 355; Poole v Everall [2016] 1621; Richards v Worcestershire CC [2017] 117

s.124…………………………. Richards v Worcestershire CC [2017] 117 s.129…………………………. The Public Guardian v CT & EY [2015] 1441 s.139…………………………. Bunting v W [2005] 955 s.145…………………………. Bailey v Warren [2006] 753

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

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

N National Assistance Act 1948

s.21…………………………… Re Reeves [2010] 509; R (application of Walford) v Worcestershire CC [2014] 705; R(on the application of ZYN) v Walsall MBC [2014] 1649; Aster Healthcare Ltd v Estate of Mohammed Safi [2016] 395

s.22…………………………… R (application of Walford) v Worcestershire CC [2014] 705; Aster Healthcare Ltd v Estate of Mohammed Safi [2016] 395

s.26…………………………… Aster Healthcare Ltd v Estate of Mohammed Safi [2016] 395 s.29…………………………… R(on the application of ZYN) v Walsall MBC [2014] 1649; R(on the application of

74


ZYN) v Walsall MBC [2014] 1649 s.45…………………….…….. R (application of Walford) v Worcestershire CC [2014] 705

National Health Service Act: 1977

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

2006………………………………………….………………….. Re Odstock Private Care Ltd [2008] 675 National Health Service and Community Care Act 1990 s.46…………………………… Aster Healthcare Ltd v Estate of Mohammed Safi [2016] 395

s.47…………………………… Re E [2011] 203; R(on the application of ZYN) v Walsall MBC [2014] 1649; Aster Healthcare Ltd v Estate of Mohammed Safi [2016] 395

Nullity Act 1971………………………………………………………… XCC v AA [2012] 1645 Nurses Act 1957 s.3……………………………. Helena Partnership v HMRC [2012] 1519

O Open Spaces Act 1906

s.7……………………………. Bath & N E Somerset Council v A-G [2002] 1257 s.9……………………………. Bath & N E Somerset Council v A-G [2002] 1257

P Partnership Act 1890

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

s.2……………………………. Ketteringham v Hardy [2011] 1367 s.5……………………………. Dadourian Group Int Inc v Simms [2006] 239 s.10…………………………… Dubai Aluminium v Salaam [2003] 163; Dadourian Group Int Inc v Simms [2006]

75


239 s.19…………………………… Drake v Harvey [2001] 1557 s.24…………………………… Ketteringham v Hardy [2011] 1367 s.28…………………………… Trinkler v Beale [2009] 1091 s.29…………………………… John Taylors v Masons [2005] 1519 s.32…………………………… White v Minnis [2000] 755 s.33…………………………… White v Minnis [2000] 755 s.38…………………………… John Taylors v Masons [2005] 1519; Hopper v Hopper [2009] 805 s.39…………………………… White v Minnis [2000] 755; Ham v Ham [2014] 255 s.42…………………………… John Taylors v Masons [2005] 1519; Hopper v Hopper [2009] 805 s.43…………………………… Beckman v IRC [2003] 773 s.44…………………………… Ham v Ham [2014] 255; Butler v Butler [2016] 1519 Sch 4…………………………. Harrison v Gibson [2006] 289

Pensions Act: 1995

s.7……………………………. Dalriada Trustees v Woodward [2012] 1489 s.9……………………………. Dalriada Trustees v Woodward [2012] 1489 s.11…………………………… Dalriada Trustees v Woodward [2012] 1489 s.75…………………………… Bradstock Group Pension Scheme Trustees v Bradstock Group plc [2002] 1281;

Young v A-G [2012] 913 s.91…………………………… Dalriada Trustees v Woodward [2012] 1489 s.124…………………………. Dalriada Trustees v Woodward [2012] 1489

2004………………..…………………………………………… PNPF Trust Company Ltd v Taylor [2009] 1215

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

Pension Schemes Act 1993 s.1……………………………. Dalriada Trustees v Woodward [2012] 1489 s.72(1)……………………….. AMP (UK) plc v Barker [2001] 1237 s.74(1)………………………... AMP (UK) plc v Barker [2001] 1237 s.95…………………………… Dalriada Trustees v Woodward [2012] 1489

76


s.146………………………….. Re Woodland-Ferrari [2002] 1539 Perjury Act 1911 s.2…………………………….. Harb v Abdul Aziz [2016] 287 Perpetuities and Accumulations Act:

1964…………………………………..…………………….…… Pitt v Holt; Futter v Futter [2011] 623; Cuppage v Lawson [2011] 975 s.1……………….…………… Oakley v Osiris Trustees Ltd [2009] 461 s.3……………………………. Public Trustee v Butler [2012] 1043 s.6……………………………. Cawdron v Merchant Taylors’ School [2010] 775 s.9…………………………….. Wilson v Truelove [2003] 609 s.13…………………………... Gomez v Gomez-Monche Vives [2008] 1623 CA; Retirement Care Group Ltd v

HMRCC [2008] 913 2009

s.5……………………………. Allfrey v Allfrey [2015] 1117; A v B [2016] 747 Physical Training and Recreation Act 1937

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

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

s.10…………………………… P v P [2003] 1449 Political Parties Elections and Referendums Act 2000 s.50…………………………… White v Matthys [2014] 725 s.54…………………………… White v Matthys [2014] 725

s.56…………………………… White v Matthys [2014] 725 s.58…………………………… White v Matthys [2014] 725 s.61…………………………… White v Matthys [2014] 725 s.160…………………………. White v Matthys [2014] 725

Powers of Attorney Act 1971 s.4……………………………. Schindler v Brie [2003] 1361; Angove’s Pty Ltd v Bailey [2016] 1309

Powers of Criminal Courts (Sentencing) Act 2000 s.130…………………………. Sinclair Investments v Versailles Trade Finance [2011] 839; Sinclair Investments

v Versailles Trade Finance [2011] 1043 Prescription Act 1617…………………………………………………. Re the Baronetcy of Pringle of Stichill [2016] 1117 Prescription and Limitation (Scotland) Act 1973

s.1……………………………. Re the Baronetcy of Pringle of Stichill [2016] 1117

77


s.2……………………………. Re the Baronetcy of Pringle of Stichill [2016] 1117 s.3…………………………….. Re the Baronetcy of Pringle of Stichill [2016] 1117 s.4……………………………. Re the Baronetcy of Pringle of Stichill [2016] 1117 s.5………………………….… Executors of MacArthur v HMRCC [2008] 1185 s.6………………………….… Re the Baronetcy of Pringle of Stichill [2016] 1117 s.7……………………………. Re the Baronetcy of Pringle of Stichill [2016] 1117 s.8……………………………. Re the Baronetcy of Pringle of Stichill [2016] 1117 s.9……………………………. Re the Baronetcy of Pringle of Stichill [2016] 1117 Sch 1 para 1………………….. Executors of MacArthur v HMRCC [2008] 1185 Sch 2 para 2………………….. Executors of MacArthur v HMRCC [2008] 1185 Sch 3………………………… Re the Baronetcy of Pringle of Stichill [2016] 1117

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

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

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

s.266…………………………. SOCA v Szepietowski [2009] 1239; SOCA v Lundon [2010] 875; Szepietowski v SOCA [2011] 1435

s.266A………………………... SOCA v Szepietowski [2009] 1239 s.304…………………………. SOCA v Lundon [2010] 875 s.305…………………………. SOCA v Lundon [2010] 875 s.306…………………………. SOCA v Lundon [2010] 875 s.307…………………………. SOCA v Lundon [2010] 875 s.308…………………………. SOCA v Lundon [2010] 875 s.314…………………………. SOCA v Lundon [2010] 875 s.316…………………………. SOCA v Lundon [2010] 875 s.327…………………………. P v P [2003] 1449; Bowman v Fels [2005] 481 CA; Law Society v Isaac & Isaac

Holdings Ltd [2011] 425 s.328………………………….. P v P [2003] 1449; Bowman v Fels [2005] 481 CA; R v IK [2007] 817

Law Society v Isaac & Isaac Holdings Ltd [2011] 425

78


s.329………………………….. P v P [2003] 1449; R v IK [2007] 817; Re Kaplan [2010] 1171; Law Society v Isaac & Isaac Holdings Ltd [2011] 425

s.330…………………………. Bowman v Fels [2005] 481 CA s.331…………………………. Bowman v Fels [2005] 481 CA s.333…………………………. P v P [2003] 1449; Bowman v Fels [2005] 481 CA s.335…………………………. P v P [2003] 1449; Bowman v Fels [2005] 481 CA s.337………………………….. Bowman v Fels [2005] 481 CA s.338………………………….. P v P [2003] 1449; Bowman v Fels [2005] 481 CA s.339…………………………. P v P [2003] 1449 s.340…………………………. P v P [2003] 1449; Bowman v Fels [2005] 481 CA; R v IK [2007] 817; Purrunsing

v A’Court [2016] 1027 s.342………………………….. P v P [2003] 1449; Bowman v Fels [2005] 481 CA Schedule 9…………………… Bowman v Fels [2005] 481 CA

Protection from Eviction Act 1977 s 3……………………………. Polarpark Enterprises Inc v Allason [2007] 1829 s 3A………………………….. Polarpark Enterprises Inc v Allason [2007] 1829 s 9……………………………. Polarpark Enterprises Inc v Allason [2007] 1829

Protection from Harassment Act 1977……………………………….. Poole v Everall [2016] 1621 Public Health Act:

1875 s.164………………………… Bath & NE Somerset Council v A-G [2002] 1257

1936 s.4……………………………. Bath & NE Somerset Council v A-G [2002] 1257 s.87…………………………… Bath & NE Somerset Council v A-G [2002] 1257

Public Health Amendment Act 1890 s.45…………………………… Bath & NE Somerset Council v A-G [2002] 1257

Public Libraries and Museums Act 1964…………………………….. Re Trafford Community Leisure Trust [2006] 543 Public Trustee Act 1906……………………………………………….. Jasmine Trustees v Wells & Hind [2007] 489 s.4…………………………….. McLaughlin v HMRCC [2012] 855

R Race Relations Act 1976

79


s.34…………………………… Re Harding, Gibbs v Harding [2007] 479 Real Property Limitation (No1) Act 1833 s.34…………………………… King v Gershon Robertson [2015] 849 Real Property Amendment Act 1845

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

1844 s.40…………………………… Green v Gaul [2006] 1391 CA

1860 s.13…………………………… Re Loftus, Green v Gaul [2005] 1327 Ch

1874 s.8……………………………. Davies v Sharples [2006] 839; Green v Gaul [2006] 1391 CA s.9……………………………. Green v Gaul [2006] 1391 CA s.58…………………………… Re Loftus, Green v Gaul [2005] 1327 Ch

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

s.1………………………….. Re Carapiet’s Trusts, Manoogian v Sonsino [2002] 989; Re Barton, Tod v Barton [2002] 469; Gomez v Gomez-Manche Vives [2008] 621 HC; Gomez v Gomez-Monche Vives [2008] 1623 CA; Akers v Samba Financial Group [2015] 931; C v C [2016] 223

Schedule……………………... Spread Trustee Co Ltd v Hutcheson [2012] 317 Art 1…………………. C v C [2016] 223 Art 6…………………. C v C [2016] 223 Art 7………………… C v C [2016] 223 Art 15………………... C v C [2016] 223 Art 16………………... C v C [2016] 223 Recreational Charities Act 1958………………………………………. Simpson v HMRCC [2009] 499; Helena Partnership v HMRC [2012] 1519

s.1……………………………. Bath & NE Somerset Council v A-G [2002] 1257; Cuppage v Lawson [2011] 975; The Independent Schools Council v Charity Comm. [2012] 41

Reduction Act Act 1617…………………………………………..……. Re the Baronetcy of Pringle of Stichill [2016] 1117 Regency Act 1937 s.2…………………………….. Re XZ [2015] 1657; Rent Act 1977…………………………………………………………… Beard v Shadler [2011] 1147 s.3……………………………. The Pollen Estate Trustee Co Ltd v HMRC [2013] 1593 Rent (Agriculture) Act 1976

80


s.2……………………………. Dixon v IRC [2002] 175 Rent and Mortgage Interest Restriction Act 1920………………….... R(on the application of ZYN) v Walsall MBC [2014] 1649 Representation of the People Act:

1983 s.159…………………………. Ali v Bashir [2016] 187 s.164………………………… Ali v Bashir [2016] 187

1985 s.1……………………………. White v Matthys [2014] 725 Requirement of Writing (Scotland) Act 1995………………..………. Executor of Lau (Dec'd) v HMRCC [2009] 627

s.11…………………………… Stack v Dowden [2007] 1053 (HL) Revenue Act 1884 s.11…………………………… Shenken v Phoenix Life Ltd [2015] 1833 Reverter of Sites Act 1987

s.1……………………………. Fraser v Canterbury Diocesan Board of Finance (No 2) [2007] 1735 Ch; Fraser v Canterbury Diocesan Board of Finance (No 2) [2005] 1499 HL

s.2……………………………. Fraser v Canterbury Diocesan Board of Finance (No 2) [2005] 1499 HL s.3……………………………. Fraser v Canterbury Diocesan Board of Finance (No 2) [2005] 1499 HL s.4…………………………… Fraser v Canterbury Diocesan Board of Finance (No 2).[2005] 1499 HL s.5…………………………….. Fraser v Canterbury Diocesan Board of Finance (No 2) [2005] 1499 HL s.6……………………………. Fraser v Canterbury Diocesan Board of Finance [2003] 1125 Ch

S School Inspectors Act 1996

s.23…………………………… St Mary & St Michael Parish Advisory Co Ltd v Westminster Roman Catholic Diocese Trustee [2006] 881

School Sites Act: 1836……………………………………………………………... Fraser v Canterbury Diocesan Board of Finance [2003] 1125 Ch; Fraser v

Canterbury Diocesan Board of Finance (No 2) [2007] 1735 Ch s.3……………………………. Fraser v Canterbury Diocesan Board of Finance (No 2) [2005] 1499 HL

1841 s.2……………………………. Bath & Wells v Jenkinson [2001] 353; Fraser v Canterbury Diocesan Board of

81


Finance [2003] 1125 Ch; Fraser v Canterbury Diocesan Board of Finance (No 2) [2007] 1735 Ch; Fraser v Canterbury Diocesan Board of Finance (No 2) [2005] 1499 HL

s.5…………………………….. Bath & Wells v Jenkinson [2001] 353 s.6…………………………….. Bath & Wells v Jenkinson [2001] 353 s.7…………………………….. Bath & Wells v Jenkinson [2001] 353; Fraser v Canterbury Diocesan Board of

Finance [2003] 1125 Ch s.10…………………………… Fraser v Canterbury Diocesan Board of Finance [2003] 1125 Ch; Fraser v

Canterbury Diocesan Board of Finance (No 2) [2005] 1499 HL s.14………………………..…. Fraser v Canterbury Diocesan Board of Finance [2003] 1125 Ch; Fraser v

Canterbury Diocesan Board of Finance (No 2) [2007] 1735 C); Fraser v Canterbury Diocesan Board of Finance (No 2) [2005] 1499 HL

1844………………………………..…………………………… Bath & Wells v Jenkinson [2001] 353; Fraser v Canterbury Diocesan Board of Finance (No 2) [2005] 1499 HL

1851 s.1…………………………….. Fraser v Canterbury Diocesan Board of Finance [2003] 1125 Ch

1852………………………………………………..…………… Fraser v Canterbury Diocesan Board of Finance (No 2) [2005] 1499 HL s.1……………………………. Fraser v Canterbury Diocesan Board of Finance [2003] 1125 Ch

Senior Courts Act 1981 (previously Supreme Court Act 1981) s.9……………………………. Re MB [2006] 299; Bainbridge v Bainbridge [2016] 943 s.19…………….…………….. JSC Mezhduarodniy Promyshlenniy Bank v Pugachev [2015] 991 s.31…………………………… Brown v HM Queen Mother’s Executors [2007] 1129 Ch; The Independent

Schools Council v Charity Comm. [2012] 41; Randall v Randall [2015] 99 s.33………………………….. Dellal v Dellal [2015] 1137 s.35A………………………… Pope v HMRCC [2013] 287 s.37…………………………… Al-Bassam v Al Bassam [2004] 157; Tasarruf Mevduati Sigorta Fonu v Merrill

Lynch Bank and Trust Company (Cayman) Ltd [2010] 1285; Tasaruff Mevduati Sigorta Fonu v Merill Lynch Bank and Trust Co Cayman [2011] 1083; Tasarruf Mevduarti Sigorta Fonu v Merrill Lynch Bank & Trust Cayman [2011] 1249 PC; JSC Mezhduarodniy Promyshlenniy Bank v Pugachev [2015] 991; Haastrup v Okorie [2016] 803

s.50…………………………… Herbert v Doyle [2009] 589; EG v RS [2010] 1757 s.51…………………………… Donsland Ltd v van Hoogstraten [2002] 497; Sherman v Perkins [2002] 603;

82


Chessels v British Telecom [2002] 719; Fitzhugh Gates v Sherman [2003] 973; Newall v Lewis [2008] 1649; Smith v Springford [2009] 705; Sharma v Hunters [2012] 259; Jones v Longley [2016] 317; Blades v Isaac [2016] 589

s.84…………………………… Masterman-Lister v Bruton & Co [2003] 259 s.114…………………………. Re Steel (dec'd), Angus v Emmott [2010] 531 s.116…………………………. Schindler v Brie [2003] 1361; Re K [2007] 1007; A-B v Dobbs [2010] 931; Khan v

Crossland [2012] 841; Gudavadze v Kay [2012] 1753; Re Goodman (deceased) [2013] 1181; Jeffrey v Jeffrey [2013] 1509; Anstey v Mundle [2016] 931

s.117…………………………. Court v Despallieres [2010] 437; Re Schmidt [2004] 887; Tadros v Barratt [2014] 1753

s.121…………………………. Vacciana v Herod [2006] 367; Re Seagrave, O’Brien v Seagrave [2007]1037; Randall v Randall [2015] 99; Randall v Randall [2016] 1277

s.124…………………………. Brown v HM Queen Mother’s Executors [2007] 1129 Ch; Randall v Randall [2015] 99

s.125…………………………. Brown v HM Queen Mother’s Executors [2007] 1129 Ch; Randall v Randall [2015] 99

s.127…………………………. Brown v HM Queen Mother’s Executors [2007] 1129 Ch s.166…………………………. Chappell v Somers & Blake [2003] 1085

Serious Organised Crime and Police Act 2005 s.109……………….…………. SOCA v Szepietowski [2009] 1239

Service of Heirs (Scotland) Act 1847…………………………………. Re the Baronetcy of Pringle of Stichill [2016] 1117 Settled Land Act:

1882 s.2…………………………….. Davies v HMRCC [2009] 1151; Jones v Garnett (HMIT) [2007] 1229 HL

1925…………………………………………………. Pemberton v Pemberton [2016] 1817 s.1………………………..…… DR v GR [2013] 1123 s.2…………………………….. Alexander-David v London Borough of Hammersmith and Fulham [2009] 745 s.88…………………………… HMRCC v Trustees of Peter Clay Discretionary Trust [2008] 843 HC

Sexual Offences Act 2003………………………………………………. XCC v AA [2012] 1645 Sexual Offences (Amendment) Act 1992……………………………… National Westminster Bank plc v Lucas [2014] 637 Social Care (Communities Health and Standards) Act 2003……….. Drake v Foster Wheeler [2010] 1715 Social Security Contribution and Benefits Act 1992

s.122…………………………. Ramsay v HMRCC [2013] 1773 s.134…………………………. Re CIS/213/2004, CIS/214/2004 [2008] 189; Martin v Secretary of State for Work

and Pensions [2010] 671

83


Solicitors Act: 1843

s.32…………………………… Halley v The Law Society [2003] 845 s.37…………………………… McIlwraith v McIlwraith [2003] 413 s.39…………………………… McIlwraith v McIlwraith [2003] 413 s.41…………………………… McIlwraith v McIlwraith [2003] 413

1932 s.66…………………………… Bentine v Bentine [2014] 197

1843 s.37…………………………… Bentine v Bentine [2014] 197

1957……………..……………………………………………… Bentine v Bentine [2014] 197 1974

s.23…………………………… Zurich Professional Ltd v Brown [2011] 531; Catling v Catling [2014] 955 s.28…………………………… Jerome v Kelly [2002]1041 s.31…………………………… The Law Society v Elsdon [2015] 1601 s.32…………………………… AIB Group v Mark Redler & Co [2015] 187; The Law Society v Elsdon [2015]

1601 s.56…………………………… Jemma Trust Company v Liptrott [2003] 1427; Jemma Trust v Liptrott (No 3)

[2005] 157 s.62…………………………… Jerome v Kelly [2002]1041 s.70…………………………… McIlwraith v McIlwraith [2003] 413; Bentine v Bentine [2014] 197; Garcha v

Charity Commission [2015] 453 s.71…………………………... Barrett v Rutt Field [2006] 1505; Jemma Trust Co v D’Arcy Liptrott [2003] 235;

McIlwraith v McIlwraith [2003] 413; Stephanides v Cohen [2002] 1373 Sch 1………………………….. The Law Society v Elsdon [2015] 1601 Stamp Act 1891

s.14………………………….. McGuane v Welch [2009] 1201 Statute of Distribution 1670

s.5…………………………… Green v Gaul [2006] 1391 CA Statute of Elizabeth 1601 (43 Eliz 1, c. 4 -see Charitable Uses Act 1601) Statute of Elizabeth 1601 (43 Eliz 1, c. 8)…………………………….. Haastrup v Okorie [2016] 803 Statute of Frauds Act 1677…………………………………………….. Healey v Brown [2002] 849; Barrett v Bem [2012] 567; CA; Vallee v Birchwood

[2013] 1095; King v The Chiltern Dog Rescue [2015] 1225 s.4……………………………. Kinane v Mackie-Conteh [2005] 345 s.6……………………………. Race v Race [2002] 1193

84


s.9………………………….… Kinane v Mackie-Conteh [2005] 345 Statute de Prerogativa Regis 1324……………………………………. Re D [2004] 643 Statute of Uses 1535…………………………………………………… Pecore v Pecore [2007] 1591; Bluck v Information Commissioner [2008] 1; Re

Dion Investments Pty Ltd [2014] 1333 Stock Transfer Act 1963

s.1……………………………. Pennington v Waine [2002] 387 Succession (Scotland) Act 1964……………………………………….. Re the Baronetcy of Pringle of Stichill [2016] 1117 s.36…………………………… Shenken v Phoenix Life Ltd [2015] 1833 Suicide Act 1961

s.2……………………………. Re Murphy, Dalton v Latham [2003] 687 Supplementary Benefits Act 1976

sch.1…………………………. Baynes v Hedger [2008] 1719 1 Para.3(1)(b)……….. Lindop v Agus [2009] 1175 Supply of Goods and Services Act 1982 s.1……………………………. Worthing v Lloyds Bank plc [2016] 137

s.13……………………….….. Worthing v Lloyds Bank plc [2016] 137 Supreme Court Act 1981 - see Senior Courts Act 1981 Supreme Court of Judicature Act:

1873 s.17…………………………… Re MB [2006] 299 s.18…………………………… Re MB [2006] 299 s.25…………………………… Tasarruf Mevduarti Sigorta Fonu v Merrill Lynch Bank & Trust Cayman [2011]

1249 PC 1875

s.7……………………………. Re MB [2006] 299 Supreme Court of Judicature (Consolidation) Act 1925 s.26…………………………… Re MB [2006] 299 s.124………………………….. Re MB [2006] 299

s.162…………………………. Re Goodman (deceased) [2013] 1181 s.190…………………………. Harb v King Fahd bin Abdul Aziz [2006] 609

s.191…………………………. Prest v Petrodel Resources Ltd [2013] 1249

85


T Taxation of Chargeable Gains Act 1992……………………………… Fryer v HMRCC [2010] 815

s.1……………………………. Jasmine Trustees v Wells & Hind [2007] 489; HMRC v Lord Howard of Henderskelfe dec’d [2014] 791

s.2…………………………….. Jasmine Trustees v Wells & Hind [2007] 489; Smallwood v HMRCC [2009] 669; Re Futter, Futter v Futter [2010] 609; Pitt v Holt; Futter v Futter [2011] 623; Broome v HMRCC [2012] 585; Futter v HMRC; Pitt v HMRC [2013] 977

s.9……………………………. Broome v HMRCC [2012] 585 s.12…………………………… Hamilton v Hamilton [2016] 1699 s.13………………………….. Coombes v HMRCC [2008] 439; Burton v HMRCC [2009] 1499; BJ v MJ [2012]

395 s.15…………………………… HMRC v Lord Howard of Henderskelfe dec’d [2014] 791 s.16…………………………… Executors of Piercy (dec’d) v HMRCC [2008] 1075; HMRC v Lord Howard of

Henderskelfe dec’d [2014] 791 s.24…………………………… Drown (exor of Leadley) v HMRC [2015] 775 s.26…………………………… Trennery v West [2005] 205 s.28…………………………… Jerome v Kelly [2004] 681 HL; Hicks v Davies (HMIT) [2005] 329; Carrasco v

HMRC [2017] 1 s.34…………………………… Marks v Sherred (HMIT) [2004] 1251 s.35…………………………… Erdal v HMRCC [2011] 1761 s.44…………………………… HMRC v Lord Howard of Henderskelfe dec’d [2014] 791 s.45…………………………… HMRC v Lord Howard of Henderskelfe dec’d [2014] 791 s.46…………………………… HMRC v Lord Howard of Henderskelfe dec’d [2014] 791 s.47…………………………… HMRC v Lord Howard of Henderskelfe dec’d [2014] 791 s.48…………………………… McLaughlin v HMRCC [2012] 855 s.52…………………………… Oates v HMRC [2015] 89 s.55…………………………… Marks v Sherred (HMIT) [2004] 1251 s.56…………………………… Holland v IRC [2003] 207 s.60…………………………… Jerome v Kelly [2004] 681 HL; Jasmine Trustees v Wells & Hind [2007] 489;

McLaughlin v HMRCC [2012] 855; Wagstaff v HMRC [2014] 547; Bowring v HMRC [2016] 79

s.62…………………………… Jemma Trust Company v Kippax Beaumont Lewis [2005] 683; Re RGST

86


Settlement Ridgwell v Ridgwell [2008] 527; Harris v HMRCC [2011] 55; Glowacki (deceased) v HMRCC [2011] 1777; Drown (exor of Leadley) v HMRC [2015] 775; Vaughan-Jones v Vaughan-Jones [2015] 1287

s.65…………………………… Jasmine Trustees v Wells & Hind [2007] 489 s.68…………………………… Coombes v HMRCC [2008] 439; McLaughlin v HMRCC [2012] 855; Wagstaff v

HMRC [2014] 547 s.69…………………………… Jerome v Kelly [2004] 681 HL; Sieff v Fox [2005] 891; Jasmine Trustees v Wells

& Hind [2007] 489; Re Epona Trustees Ltd [2009] 87; Smallwood v HMRCC [2009] 669; Crociani v Crociani [2015] 975

s.70…………………………… Jasmine Trustees v Wells & Hind [2007] 489 s.71…………………………… Sieff v Fox [2005] 891; Jemma Trust Company Ltd v Kippax Beaumont Lewis

[2005] 683; McLaughlin v HMRCC [2012] 855 s.72…………………………… Bowring v HMRC [2016] 79

s.73…………………………… Jemma Trust Co Ltd v Kippax Beaumont Lewis [2004] 535 s.77…………………………… Tee v HMIT [2002] 1231; West v Trennery [2003] 739; Unmarried Settlor v IRC

[2003] 915;Trennery v West [2004] 295 CA; Trennery v West [2005] 205 HL; Hicks v Davies (HMIT) [2005] 329; Smallwood v HMRCC [2009] 669; HMRCC v Smallwood [2010] 1771; Bowring v HMRC [2016] 79

s.78…………………………… Trennery v West [2004] 295 CA s.79…………………………… Trennery v West [2004] 295 CA s.80…………………………… Hicks v Davies (HMIT) [2005] 329; Jasmine Trustees v Wells & Hind [2007] 489 s.81…………………………… Jasmine Trustees v Wells & Hind [2007] 489 s.86…………………………… Herman v HMRCC [2007] 1201; Coombes v HMRCC [2008] 439; Re Howe

Family Number 1 Trust [2009] 419; Smallwood v HMRCC [2009] 669; Burton v HMRCC [2009] 1499; HMRCC v Smallwood [2010] 1771; BJ v MJ [2012] 395; Bowring v HMRC [2016] 79

s.87………………………….. Herman v HMRCC [2007] 1201; Burton v HMRCC [2009] 1499; Re Futter, Futter v Futter [2010] 609; BJ v MJ [2012] 395; Futter v HMRC; Pitt v HMRC [2013] 977; Bowring v HMRC [2016] 79

s.89…………………………… Re Futter, Futter v Futter [2010] 609; Bowring v HMRC [2016] 79 s.90…………………………… Herman v HMRCC [2007] 1201; Bowring v HMRC [2016] 79 s.94…………………………… Bowring v HMRC [2016] 79 s.97…………………………… Herman v HMRCC [2007] 1201; Bowring v HMRC [2016] 79 s.106…………………………. Hicks v Davies (HMIT) [2005] 329 s.124…………………………. Brown v Executors of the estate of HM Queen Elizabeth the Queen Mother [2008]

87


425 CA s.125………………………….. Brown v Executors of the estate of HM Queen Elizabeth the Queen Mother [2008]

425 CA s.126…………………………. Executors of Dugan-Chapman v HMRCC [2008] 1359 s.127…………………………. Hicks v Davies (HMIT) [2005] 329; Executors of Dugan-Chapman v HMRCC

[2008] 1359; s.128…………………………. Executors of Dugan-Chapman v HMRCC [2008] 1359 s.129…………………………. Executors of Dugan-Chapman v HMRCC [2008] 1359 s.130…………………………. Executors of Dugan-Chapman v HMRCC [2008] 1359 s.131…………………………. Executors of Dugan-Chapman v HMRCC [2008] 1359 s.132………………………….. Executors of Dugan-Chapman v HMRCC [2008] 1359 s.133…………………………. Executors of Dugan-Chapman v HMRCC [2008] 1359 s.134…………………………. Executors of Dugan-Chapman v HMRCC [2008] 1359 s.135…………………………. Executors of Dugan-Chapman v HMRCC [2008] 1359; Burton v HMRCC [2009]

1499; McLaughlin v HMRCC [2012] 855; Hanson v HMRCC [2012] 1769 s.136…………………………. Executors of Dugan-Chapman v HMRCC [2008] 1359 s.142…………………………. Howell v Trippier [2004] 839 CA; The Red Discretionary Trustees v HMIT [2004]

437 s.162…………………………. Ramsay v HMRCC [2013] 307; Ramsay v HMRCC [2013] 1773 s.163…………………………. Todd v Fawcett (HMIT) [2005] 377 s.164…………………………. Todd v Fawcett (HMIT) [2005] 377 s.165…………………………. McLaughlin v HMRCC [2012] 855 s.197…………………………. Burton v HMRCC [2009] 1499 s.222…………………………. Holland v IRC [2003] 207; Oates v HMRC [2015] 89 s.223…………………………. Wagstaff v HMRC [2014] 547 s.225………………………….. Wagstaff v HMRC [2014] 547 s.226…………………………. Wagstaff v HMRC [2014] 547 s.253…………………………. Drown (exor of Leadley) v HMRC [2015] 775 s.257…………………………. Harris v HMRCC [2011] 55 s.258…………………………. Re A’s & B’s undertakings [2005] 1 s.260…………………………. Sieff v Fox [2005] 891 s.263…………………………. Hicks v Davies (HMIT) [2005] 329; HMRC v Lord Howard of Henderskelfe dec’d

[2014] 791 s.272…………………………. Marks v Sherred (HMIT) [2004] 1251; Shinebond v Carrol (HMIT) [2006] 697;

Erdal v HMRCC [2011] 1761

88


s.273…………………………. Marks v Sherred (HMIT) [2004] 1251; Erdal v HMRCC [2011] 1761 s.274…………………………. Jemma Trust Co Ltd v Kippax Beaumont Lewis [2004] 535; Jemma Trust

Company Ltd v Kippax Beaumont Lewis [2005] 683; Stonor v CIR [2002] 291 s.275…………………………. Erdal v HMRCC [2011] 1761 s.277………………………….. HMRCC v Smallwood [2010] 1771 s.282…………………………. Hamar v HMRCC [2012] 469 Sch 4B……………………….. Re Green GLG Trust, ex parte Abacus (CI) Ltd [2003]377; Herman v HMRCC

[2007] 1201; Bowring v HMRC [2016] 79 Sch 4C………………….…… Herman v HMRCC [2007] 1201; Herman v HMRCC [2007] 1201; Coombes v

HMRCC [2008] 439; Bowring v HMRC [2016] 79 Sch 4ZA………………….….. Sutton v England [2010 335; Southgate v Sutton [2011] 1235 Taxes Act 1988

s.149…………………………. Dextra Accessories v Macdonald [2003] 349 SpC s.154………………………….. Dextra Accessories v Macdonald [2003] 349 SpC

Taxes Management Act 1970 s.1………………………….. R (on the application of Davies) v HMRCC [2010] 681; R (on the

application of Davies) v HMRC [2012] 217 s.2……………….…………. R (on the application of Davies) v HMRCC [2010] 681 s.3………………………….. R (on the application of Davies) v HMRCC [2010] 681 s.7………………………….. Drown (exor of Leadley v HMRC [2015] 775 s.8………………………….. Taube Trustees v HMRCC [2011] 1; Drown (exor of Leadley) v HMRC

[2015] 775 s.8A…………………………. Retirement Care Group Ltd v HMRCC [2008] 913; Taube Trustees v HMRCC

[2011] 1 s.8(1D)………………………. Groves v HMRC [2016] 799 s.9…………………………… Taube Trustees v HMRCC [2011] 1; Taylor v HMRC [2014] 357 s.9A…………………………. Retirement Care Group Ltd v HMRCC [2008] 913; Taube Trustees v HMRCC

[2011] 1; Lawson v HMRCC [2011] 1817; Broome v HMRCC [2012] 585; Gedir v HMRC [2016] 775

s.9C………………………….. Broome v HMRCC [2012] 585 s.19A………………………… Taube Trustees v HMRCC [2011] 1 s.20…………………………… Bowman v Fels [2005] 481 CA; Re A Financial Institution [2006] 277; Re

Financial Institution No 1 [2007] 777 s.20D………………………… Re Financial Institution No 1 [2007] 777 s.28A…………………………. Taube Trustees v HMRCC [2011] 1; Lawson v HMRCC [2011] 1817; Broome v

89


HMRCC [2012] 585; Taylor v HMRC [2014] 357 s.28B…………………………. Taylor v HMRC [2014] 357 s.28ZA……………………….. Retirement Care Group Ltd v HMRCC [2008] 913 s.29…………………………… Jones v Garnett (HMIT) [2004] 1211 SpC; Taube Trustees v HMRCC [2011] 1;

Atkins, Exors of v HMRCC [2011] 1675; Hamar v HMRCC [2012] 469; Bingham v HMRCC [2013] 787; Taylor v HMRC [2014] 357; Usher v HMRC [2016] 731; Gedir v HMRC [2016] 775

s.30A…………………………. Taylor v HMRC [2014] 357 s.31…………………………… Taylor v HMRC [2014] 357 s.31A…………………………. Taylor v HMRC [2014] 357 s.33…………………………… AC v DC [2013] 745 s.34…………………………… Taube Trustees v HMRCC [2011] 1 s.36…………………………… Coombes v HMRCC [2008] 439; Bingham v HMRCC [2013] 787 s.42…………………………… AC v DC [2013] 745 s.46…………………………… Shinebond v Carrol (HMIT) [2006] 697; Hamar v HMRCC [2012] 469 s.50…………………………… Stow v Stow [2008] 1103 s.54…………………………… AC v DC [2013] 745 s.56A………………………… IRC v Eversden [2002] 1013 Ch; Holland v IRC [2003] 207; The Red

Discretionary Trustees v HMIT [2004] 437; Clay’s Trustees v HMRCC [2007] 643 SC; HMRCC v Trustees of Peter Clay Discretionary Trust [2009] 247 CA;

s.59…………………………… Hamar v HMRCC [2012] 469 s.59B…………………………. Taylor v HMRC [2014] 357 s.59C………………………… Harris v HMRCC [2011] 55 s.71…………………………… Drown (exor of Leadley) v HMRC [2015] 775 s.72…………………………… Drown (exor of Leadley) v HMRC [2015] 775 s.74…………………………… Drown (exor of Leadley) v HMRC [2015] 775 s.77…………………………… Drown (exor of Leadley) v HMRC [2015] 775 s.86…………………………… Harris v HMRCC [2011] 55 s.93…………………………… Harris v HMRCC [2011] 55; Hanson v HMRCC [2012] 1769 s.95…………………………… Robertson v IRC [2002] 885; Harris v HMRCC [2011] 55; Bingham v HMRCC

[2013] 787; Litman v HMRC [2015] 857 s.98A…………………………. Hok v HRCC [2011] 1583 s.100…………………………. Litman v HMRC [2015] 857 s.113…………………………. Taube Trustees v HMRCC [2011] 1; Taylor v HMRC [2014] 357 s.114…………………………. Taylor v HMRC [2014] 357

90


s.118…………………………. Taylor v HMRC [2014] 357 s.282…………………………. Erdal v HMRCC [2011] 1761 Schedule 1A…………………. AC v DC [2013] 745 Schedule 1AB……………….. AC v DC [2013] 745 Telegraph Act:

1863……………………..……………………………………… R(on the application of ZYN) v Walsall MBC [2014] 1649 1869

s.3……………………………. R(on the application of ZYN) v Walsall MBC [2014] 1649 Theft Act 1968

s.5……………………………. Sinclair Investments v Versailles Trade Finance [2011] 839 s.17…………………………… R v IK [2007] 817

Third Party (Rights Against Insurers) Act 1930 s.1……………………………. Zurich Professional Ltd v Brown [2011] 531 Titles to Land Consolidation (Scotland) Act 1868…………………... Re the Baronetcy of Pringle of Stichill [2016] 1117 Town and Country Planning Act 1947

s.85………………….……..… Bath & N E Somerset Council v Attorney-General [2002] 1257 Tribunals, Courts and Enforcement Act 2007

s.3…………………..….…….. JP Gilchrist Trust v HMRC [2014] 1209 s.11………………………….. HMRCC v Brander [2010] 1545; Buzzoni v HMRCC [2013] 47; Ramsay v

HMRCC [2013] 1773 s.12…………………….…….. Bowring v HMRC [2016] 79 s.224…………………………. Seddon v HMRC [2015] 1103

Trustee Act: 1888………………………………………………………. Cattley v Pollard [2007] 245

s.1……………………………. Gwembe Valley Development Co Ltd v Kashy [2004] 97; Central Bank of Nigeria v Williams [2012] 745; Williams v Central Bank of Nigeria [2014] 873

s.8……………………………. Gwembe Valley Development Co Ltd v Kashy [2004] 97; Davies v Sharples [2006] 839; Re K [2007] 1007; Peconic Industrial Developments Ltd v Lau Kwok Fai [2009] 121; Peconic Industrial Development Ltd v Lau & ors [2009] 999; Central Bank of Nigeria v Williams [2012] 745; Williams v Central Bank of Nigeria [2014] 873

1893 s.10…………….…………….. Jasmine Trustees v Wells & Hind [2007] 489; Cuppage v Lawson [2011] 975 s.11…………………………… Jasmine Trustees v Wells & Hind [2007] 489 s.19…………………………… Jasmine Trustees v Wells & Hind [2007] 489

91


s.42…………………………… Re Barclays Private Bank & Trust [2015] 1315 1925…………………….……………………………………….. Akhtar v Arif [2007] 35; Re Beatty’s Will Trusts (No 2), Brooke v Thompson-

Jones [2008] 1351; Richard v The Hon AB Mackay [2008] 1667 s.1………………….…………. Gregson v HAE Trustees Ltd [2008] 999 s.7…………………………….. Re Parnall, Parnall v Hurst [2003] 997 s.15…………………………… MF Global UK Ltd [2015] 1427 s.19…………………………… HMRCC v Trustees of Peter Clay Discretionary Trust [2008] 843 HC s.20…………………………… HMRCC v Trustees of Peter Clay Discretionary Trust [2008] 843 HC s.22…………………………… Clay’s Trustees v HMRCC [2007] 643 SC; HMRCC v Trustees of Peter Clay

Discretionary Trust [2008] 843 HC s.23…………………………… Santander UK plc v RA Legal Solicitors [2014] 495

s.27…………………………… MCP Pension Trustees Ltd v AON Pension Trustees Ltd [2010] 1331; Re MF Global UK Ltd [2013] 1239; National Westminster Bank plc v Lucas [2014] 637; National Westminster Bank plc v Lucas [2015] 635

s.25…………………………… Daniel v Drew [2005] 807 s.28…………………………… MCP Pension Trustees Ltd v AON Pension Trustees Ltd [2010] 1331 s.30…………………………… Segbedzi v Segbedzi [2002] 83; Bonham v Blake Lapthorn Linnell [2007] 189;

Ultraframe (UK) Ltd v Fielding [2007] 835; Spread Trustee Co Ltd v Hutcheson [2012] 317; Appleby Corporate Services v Citco Trustees [2016] 375

s.31…………………….…….. Re the trusts of two insurance policies, CD v O [2004] 751; Re Myers, Myers v Myers [2005] 853; Re Sieff v Fox [2005] 891; Price v Williams-Wynn [2006] 1635; Howell v Lees-Millais [2009] 1163; Bernstein v Jacobson [2010] 559; Pitt v Holt; Futter v Futter [2011] 623; Barclays Bank Trust Co v HMRCC [2011] 1489; SM v HM [2012] 281; Wright v Gater [2012] 549; Fine v Fine [2012] 1745; Futter v HMRC; Pitt v HMRC [2013] 977

s.32…………………………… Re the trusts of two insurance policies, CD v O [2004] 751; Sieff v Fox [2005] 891; Jemma Trust Company Ltd v Kippax Beaumont Lewis [2005] 683; Re Myers, Myers v Myers [2005] 853; X v A [2006] 171; S v T [2006] 1461; PJC v ADC [2009] 1419; Stephenson v Stephenson [2009] 1467; Re Bernstein, Bernstein v Jacobson [2010] 559; Re the Esteem Settlement [2001] 641; Re Futter, Futter v Futter [2010] 609; Sutton v England [2010 335; Pitt v Holt; Futter v Futter [2011] 623; Southgate v Sutton [2011] 1235; Barclays Bank Trust Co v HMRCC [2011] 1489; SM v HM [2012] 281; Futter v HMRC; Pitt v HMRC [2013] 977; Holden-Hindley v Holden-Hindley [2014] 275; James v Williams [2015] 1745; PJV v Adult Social Care Newcastle CC [2016] 705

92


s.33………………………….. Close Trustees (Switzerland) SA v Vildosola [2008] 1543; Pitt v Holt; Futter v Futter [2011] 623

s.36……………………….….. Adam v Theodore Goddard [2000] 349; Re F [2004] 657; Jasmine Trustees v Wells & Hind [2007] 489; Hogg v Hogg [2008] 35; Re Winton Investment Trust, Seaton v Morgan [2008] 553; Shergill v Khaira [2014] 1729

s.37…………………………… Adam v Theodore Goddard [2000] 349; Jasmine Trustees v Wells & Hind [2007] 489; Wyndham v Egremont [2009] 1473

s.38…………………………… Jasmine Trustees v Wells & Hind [2007] 489; Re Epona Trustees Ltd [2009] 87; s.39…………………………… Adam v Theodore Goddard [2000] 349; Jasmine Trustees v Wells & Hind [2007]

489; Re K [2007] 1007 s.40…………………………… Gregson v HAE Trustees Ltd [2008] 999; Barclay v Smith [2016] 583 s.41…………………………… Scott v Scott [2012] 1439; Barclay v Smith [2016] 583; Davidson v Seelig [2016]

627 s.44…………………………… Dobson v Heyman [2010] 1151 s.50…………………………… Central Bank of Nigeria v Williams [2012] 745 s.51…………………………… Re G (ET) and G (TJ) [2008] 599; Gudavadze v Kay [2012] 1753 s.53…………………………… Anker-Petersen v Anker-Petersen [2000] 581; Re Leigh’s Settlement Trusts [2006]

477; Grender v Dresden [2009] 379; NBPF Pension Trustees Ltd v Warnock-Smith, Bus Employees Pension Trustees Ltd v Wheeler [2009] 447; Sutton v England [2010 335; Page v West [2010] 1811; Re Z Trust [2011] 735; Southgate v Sutton [2011] 1235; Alexander v Alexander [2012] 187; Re English & American Insurance Co [2014] 57; V v T [2015] 173; Re the Portman Estate [2015] 871; Davidson v Seelig [2016] 627 A v B [2016] 747;

s.58…………………………… Davidson v Seelig [2016] 627 s.61…………………………… Segbedzi v Segbedzi [2002] 83; Hulbert v Avens [2003] 387; Re Clapham,

Barraclough v Mell [2006] 203; Re Horley Town FC, Hunt v McLaren [2006] 1817; Sutton v England [2010] 335; Pitt v Holt; Futter v Futter [2011] 623; Jeffrey v Gretton [2011] 809; White v Williamson [2011] 899; Phillipe v Cameron [2012] 1275; Davisons Solicitors v Nationwide Building Society [2013] 393; Iles v Iles [2013] 493; AIB Group (UK) plc v Mark Redler [2013] 1303; Santander UK plc v RA Legal Solicitors [2014] 495; Santander UK plc v RA Legal Solicitors [2014] 813; Sheffield v Sheffield [2014 1039; AIB Group v Mark Redler & Co [2015] 187; C v C [2016] 223; Purrunsing v A’Court [2016] 1027

s.62…………………………… Brudenell-Bruce v Moore [2015] 373 s.63…………………………… Re Barclays Private Bank & Trust [2015] 1315

93


s.67…………………………… C v C [2016] 223 s.68…………………………… Gwembe Valley Development Co Ltd v Kashy [2004] 97; Nolan v Nolan [2004]

1261; Green v Gaul [2006] 1391 CA; Cattley v Pollard [2007] 245; Central Bank of Nigeria v Williams [2012] 745; Williams v Central Bank of Nigeria [2014] 873

s.69…………………………… Adam v Theodore Goddard [2000] 349; Jasmine Trustees v Wells & Hind [2007] 489; MF Global UK Ltd [2015] 1427; Fine v Fine [2012] 1745;

2000 s.1……………………….….... Gregson v HAE Trustees Ltd [2008] 999; Pitt v Holt; Futter v Futter [2011] 623;

Jeffrey v Gretton [2011] 809; Brudenell-Bruce v Moore [2015] 373 s.3……………………………. Gregson v HAE Trustees Ltd [2008] 999 s.4……………………………. Gregson v HAE Trustees Ltd [2008] 999; Jeffrey v Gretton [2011] 809; Re

Buckley [2013] 373 s.5……………………………. Gregson v HAE Trustees Ltd [2008] 999; Re Buckley [2013] 373 s.8……………………………. Alexander v Alexander [2012] 187 s.9……………………………. Alexander v Alexander [2012] 187 s.11………………………….. St Mary & St Michael Parish Advisory Co Ltd v Westminster Roman Catholic

Diocese Trustee [2006] 881 s.12…………………………… West v West [2006] 157 s.16…………………………… Re the Portman Estate [2015] 871 s.19…………………………… Re the Portman Estate [2015] 871 s.24…………………………… HMRCC v Trustees of Peter Clay Discretionary Trust [2008] 843 HC s.28…………………………… Pullan v Wilson [2014] 669 s.29…………………………… Pullan v Wilson [2014] 669; Brudenell-Bruce v Moore [2015] 373 s.31…………………………… Bonham v Blake Lapthorn Linnell [2007] 189; Alhamrani v Alhamrani [2008]

941; Drakeford v Cotton [2012] 1135; Oakhurst v Blackstar (Isle of Man) Ltd [2012] 1255; Davies v Watkins [2013] 221; Barclay v Smith [2016] 583; Blades v Isaac [2016] 589; Mason v Coleman [2016] 869

s.35…………………………… Davies v Watkins [2013] 221 s.39…………………………… Oakhurst v Blackstar (Isle of Man) Ltd [2012] 1255

Trustee Investments Act 1961 s.1…………………….………. Gregson v HAE Trustees Ltd [2008] 999 s.2…………………….………. Perotti v Collyer-Bristow [2003] 1473 s.6…………………….………. Perotti v Collyer-Bristow [2003] 1473 s.17…………………………… Re Lehman Brothers Intl (Europe) [2012] 1355

Trusts of Land and Appointment of Trustees Act 1996…………..…... Akhtar v Arif [2007] 35; Jasmine Trustees v Wells & Hind [2007] 489; Jeffrey v

94


Gretton [2011] 809 s.1…………………………….. Avis v Turner [2007] 1521; Holtham v Kelmanson [2007] 285; Alexander-David v

London Borough of Hammersmith and Fulham [2009] 745;Creasey v Sole [2013] 931; Brudenell-Bruce v Moore [2015] 373; Bagum v Hafiz [2015] 1303

s.3…………………………….. Race v Race [2002] 1193; Chopra v Bindra [2009] 781 s.4………………………..….. Avis v Turner [2007] 1521 s.5………………………..….. Green v Gaul [2006] 1391 CA s.6………………………..….. Avis v Turner [2007] 1521; White v Williamson; Abrahams v Williams [2011] 899;

Alexander v Alexander [2012] 187; Brudenell-Bruce v Moore [2015] 373; Bagum v Hafiz [2015] 1303; Preedy v Dunne [2015] 1795

s.7……………………………. Hopper v Hopper [2009] 805; Alexander v Alexander [2012] 187; Bagum v Hafiz [2015] 1303

s.9……………………………. HMRCC v Hanson [2013] 1029 s.11…………………………… X v A [2000] 11; Notting Hill Housing Trust v Brackley [2001] 1353; HMRCC v

Hanson [2013] 1029 s.12…………………………… Rodway v Landy [2001] 755; IRC v Eversden [2002] 1013 Ch; Arkwright v IRC

[2004] 181; Olszanecki v Hillocks [2004] 975; Stack v Dowden [2007] 1053 HL; French v Barcham [2008] 1813; Murphy v Gooch [2008] 257; Creasey v Sole [2013] 931; Sheffield v Sheffield [2014 1039; Herbert v Smith [2016] 897

s.13…………………………… Rodway v Landy [2001] 755; IRC v Eversden [2002] 1013 Ch; Arkwright v IRC [2004] 181; Olszanecki v Hillocks [2004] 975; Stack v Dowden [2006] 511 CA; Stack v Dowden [2007] 1053 HL; Adekunle v Ritchie [2007] 1505; Murphy v Gooch [2008] 257; French v Barcham [2008] 1813; Smith v Smith [2010] 519; Creasey v Sole [2013] 931; Preedy v Dunne [2015] 1795; Herbert v Smith [2016] 897

s.14…………………………… The Mortgage Corporation v Lewis Silkin [2000] 357; Notting Hill Housing Trust v Brackley [2001] 1353; IRC v Eversden [2002] 1013; Bracken Partners Ltd v Gutteridge [2003] 1241; Oxley v Hiscock [2004] 709 CA; Olszanecki v Hillocks [2004] 975; Cobbe v Yeomans Row Management Ltd [2005] 625 Ch; Judge v HMRC [2005] 1311; Stack v Dowden [2006] 511 CA; HSBC Trust Co (UK) Ltd v Twiddy (HMRCC) [2006] 1533; St Clair-Ford v Ryder (HMRCC) [2006] 1647; Vinaver v Milton Asbury Ltd [2006] 1675; Holtham v Kelmanson [2007] 285; Stack v Dowden [2007] 1053 HL; Adekunle v Ritchie [2007] 1505; Avis v Turner [2007] 1521; Holman v Howes [2007] 1539; Polarpark Enterprises Inc v Allason [2007] 1829; Negus v Bahouse [2008] 97; French v Barcham [2008] 1813;

95


Murphy v Gooch [2008] 257; Frear v Frear [2009] 221; Singla v Brown [2009] 165; Hopper v Hopper [2009] 805; Smith v Smith [2010] 519; Larkfield v Revenue & Customs Prosecution Office [2010 1323; Page v West [2010] 1811; Jones v Kernott [2012] 125; Barnes v Phillips [2016] 1; Bagum v Hafiz [2015] 1303; Preedy v Dunne [2015] 1795; Herbert v Smith [2016] 897; Ely v Robson [2016] 1383

s.15…………………………… The Mortgage Corporation v Lewis Silkin [2000] 357; Rodway v Landy [2001] 755; Olszanecki v Hillocks [2004] 975; Stack v Dowden [2006] 511 CA; HSBC Trust Co (UK) Ltd v Twiddy (HMRCC) [2006] 1533; Stack v Dowden [2007] 1053 HL; Adekunle v Ritchie [2007] 1505; Avis v Turner [2007] 1521; Holman v Howes [2007] 1539; Frear v Frear [2009] 221; Murphy v Gooch [2008] 257; French v Barcham [2008] 1813; Smith v Smith [2010] 519; Page v West [2010] 1811; Bagum v Hafiz [2015] 1303; Preedy v Dunne [2015] 1795; Herbert v Smith [2016] 897

s.16…………………….…….. French v Barcham [2008] 1813 s.17…………………………… Avis v Turner [2007] 1521 s.18…………………………… Creasey v Sole [2013] 931 s.19…………………………… X v A [2000] 11 s.22…………………………… Olszanecki v Hillocks [2004] 975; Creasey v Sole [2013] 931 s.23…………………………… Creasey v Sole [2013] 931 s.25…………………………… Avis v Turner [2007] 1521; Creasey v Sole [2013] 931 Sch 3…………………………. Avis v Turner [2007] 1521 Sch 4………………………… Creasey v Sole [2013] 931

Trusts (Scotland) Act 1961……………………………………………. Mubarak v Mubarik [2009] 1543; Re Lehman Brothers Intl (Europe) [2012] 1355 s.22…………………………… Shenken v Phoenix Life Ltd [2015] 1833 s.23…………………………… Shenken v Phoenix Life Ltd [2015] 1833

U Unfair Contracts Terms Act 1977

s.2(2)………………………… Killick v PricewaterhouseCoopers [2001] 699 s.3……………………………. Killick v PricewaterhouseCoopers [2001] 699 s.11………………………….. Killick v PricewaterhouseCoopers [2001] 699

96


V Value Added Tax Act 1994 s.4……………………………. Ramsay v HMRCC [2013] 1773 s.60…………………………… Hutchings v HMRC [2015] 1359

s.80…………………………… Sinclair Investments v Versailles Trade Finance [2011] 1043 s.94…………………………… Ramsay v HMRCC [2013] 1773

Variation of Trusts Act 1958………………………………………….. Allnutt v Winding [2007] 941; Re Beatty’s Will Trusts (No 2), Brooke v Thompson-Jones [2008] 1351; Richard v The Hon AB Mackay [2008] 1667; Sutton v England [2010 335; Pitt v Holt; Futter v Futter [2011] 623; A v B [2016] 747

s.1……………………………. Anker-Petersen v Anker-Petersen [2000] 581; S v T [2006] 1461; Re RGST Settlement Ridgwell v Ridgwell [2008] 527; Mubarak v Mubarik [2009] 1543; Re Bernstein, Bernstein v Jacobson [2010] 559; Alexander v Alexander [2012] 187; Wright v Gater [2012] 549; Re Dion Investments Pty Ltd [2014] 1333; V v T [2015] 173; Allfrey v Allfrey [2015] 1117; C v C [2016] 223; Pemberton v Pemberton [2016] 1817

s.31………………………….. Re the trusts of two insurance policies, CD v O [2004] 751 s.32…………………………... Re the trusts of two insurance policies, CD v O [2004] 751

Vendor and Purchaser Act 1874 s.5…………………………… McLaughlin v HMRCC [2012] 855

W War Charities Act 1916………….…………………………………….. Cawdron v Merchant Taylors’ School [2010] 775 Wildlife and Countryside Act 1981

s.14……………………….….. Re The Wolf Trust [2006] 1467 s.16……………………….….. Re The Wolf Trust [2006] 1467 ;

97


Wills Act: 1837………………………………………………………….. Ferneley v Napier [2011] 1303

s.1……………………..…….. Marley v Rawlings [2012] 639 CA s.3……………………..…….. Marley v Rawlings [2012] 639 CA s.9……………………………. In re Parsons, Borman v Lel [2002] 239; Re Sherrington, Sherrington v

Sherrington [2004] 895 Ch; Sherrington v Sherrington [2005] 587 CA; Rowe v Clarke [2006] 347; Channon v Perkins [2006] 425; Re Walters, Olins v Walters [2008] 339 Ch; Re Morgan, Griffin v Wood [2008] 73; Re Papillion, Murrin v Matthews [2008] 269; Lim v Thompson [2010] 661; Re Rawlinson (dec’d), Kayall v Rawlinson [2010] 1443; Re Singellos, Singellos v Singellos [2011] 327; Marley v Rawlings [2011] 595; Barrett v Bem [2011] 1117 Ch D; Ahluwalia v Singh [2012] 1; Barrett v Bem [2012] 567 CA; Marley v Rawlings [2012] 639 CA; Singh v Ahluwalia [2013] 331 CA; Re Wilson deceased [2013] 899; Re Devillebichot [2013] 1701; Marley v Rawlings [2014] 299 SC; Randall v Randall [2015] 99; King v The Chiltern Dog Rescue [2015] 1225; Sharp v Hutchins [2015] 1269; Randall v Randall [2016] 1277; Poole v Everall [2016] 1621

s.11…………………………… Re Servoz-Gavin (dec'd), Ayling v Summers [2009] 1657 s.15…………………………… Barrett v Bem [2011] 1117 Ch; Barrett v Bem [2012] 567 CA s.18…………………………… Soulsbury v Soulsbury [2007] 1841; Court v Despallieres [2010] 437 s.20…………………………… Race v Race [2002] 1193; Nicholls v Hudson [2007] 343; Re Rawlinson (dec’d),

Kayall v Rawlinson [2010] 1443 s.24…………………………… Pennington v Waine [2003] 1011; Thorner v Major [2009] 713 s.27…………………………… Tasarruf Mevduarti Sigorta Fonu v Merrill Lynch Bank & Trust Cayman [2011]

1249 PC s.28…………………………… Charles v Barzey [2003] 343 s.33…………………………… Ling v Ling [2002] 553; Rainbird v Smith [2013] 1609 s.33A………………………… Henderson v Wilcox [2016] 475

1963………………………………………………………….. Re Papillion, Murrin v Matthews [2008] 269 s.1……………………………. Morris v Davis [2012] 1569

1968 s.1…………………………. Barrett v Bem [2011] 1117 Wills Amendment Act 1852…………………………………………… Marley v Rawlings [2012] 639 CA Wills (Soldiers and Sailors) Act 1918

s.2……………………………. Re Servoz-Gavin (dec'd), Ayling v Summers [2009] 1657 Workman’s Compensation Act 1924

98


s.8………………………….… Ulrich v Treasury Solicitor [2005] 385

99


2 United Kingdom Statutory Instruments

A Administration of Insolvent Estates

of Deceased Persons Order 1986……………………………… Aeroflot-Russian Airlines v Berezovsky [2016] 1303 r.3.1…………………………… Berry v Child Support Agency [2016] 1327 r.4.1…………………………… Berry v Child Support Agency [2016] 1327 Art 2………………………….. Re K [2007] 1007 Art 3………………………….. Re Vos, Dick v Kendall Freeman [2005] 1619; Re K [2007] 1007; National

Westminster Bank plc v Lucas [2014] 637; Gorbunova v Estate of Berezovsky [2016]1591

Art 4………………………….. Re K [2007] 1007 Sch 1…………………………. Re Vos, Dick v Kendall Freeman [2005] 1619; Re K [2007] 1007; Stow v

Stow [2008] 1103; Berry v Child Support Agency [2016] 1327 Administration of Insolvent Estates of Deceased Persons Order

(Northern Ireland) 1991 (SI 1991/365) Art 257……………………….. Re Vos, Dick v Kendall Freeman [2005] 1619

Agricultural Holdings (Units of Production) (England) Order 2005………………………………………… Shirley v Crabtree [2008] 133

Agricultural Holdings (Units of Production) (England) Order 2006………………………………………… Shirley v Crabtree [2008] 133

C Charities (Alexendra Park and Palace) Order 2004

para 3……………………… R (O’Callaghan) v Charity Commission [2008] 117

100


Child Procedure Rules Rule 19.8A………………… Cawdron v Merchant Taylors’ School [2010] 775

Chils Support (Management of Payments and Arrears) Regulations 2009

r.11…………………………… Berry v Child Support Agency [2016] 1327 Civil Evidence Act 1995 s.2…………………………….. Wise v Jiminez [2014] 163 s.4…………………………….. Wise v Jiminez [2014] 163 Civil Fees Order 2004 Para.1………………………… Page v Hewetts Solicitors [2014] 479 Civil Jurisdiction and Judgments Order 2001

Art 3………………………….. Gomez v Gomez-Manche Vives [2008] 621(HC) Sch 1…………………………. Gomez v Gomez-Monche Vives [2008] 1623 (CA)

Civil Procedure Fees Order 2008/1053……………………………….. Page v Hewetts Solicitors [2014] 479 Civil Procedure (Modification of Enactments) Order 1998………… Dellal v Dellal [2015] 1137 Common Agricultural Policy Single Payment and

Support Scheme Regulations (NI) 2005…………………….. Re Welsh Hall (dec'd), Crossey v Roger Armour [2009] 1291 Community Care, services for Carer’s and Children’s Services

(Direct Payments) (England) Regulations 2009 r.8…………………………… Re E [2011] 203

Companies (Tables A to F) Regulations 1985……………………….. Ultraframe (UK) Ltd v Fielding [2007] 835 Regulation 29……………….. Cottrell v King [2005] 63 Regulation 30……………….. Cottrell v King [2005] 63

Compensation Source Book (Amendment No 8) Instrument 2008…. Re Kaupthing Singer & Friedlander Ltd [2011] 79 Costs Fees Order 2008 Para.1……………………….. Page v Hewetts Solicitors [2014] 479 County Courts (Northern Ireland) Order 1980 Art.45A……………………… Pope v HMRCC [2013] 287 Court of Protection Rules 1994 (SI 1994/3046)

r.20…………………………… Jemma Trust Company Ltd v Kippax Beaumont Lewis [2005] 683 r.90…………………………… Re Radcliffe [2005] 1395

Court of Protection Rules: 2001 (SI 2001/824)

r.37………………………….. Re G (ET) and G (TJ) [2008] 599 r.43…………………………… Bunting v W [2005] 955

101


r.45…………………………… Re MB [2006] 299 r.56…………………………… Re H, Baker v H [2009] 1719 r.57…………………………… Re H, Baker v H [2009] 1719 r.61…………………………… Bunting v W [2005] 955 r.65…………………………… Bunting v W [2005] 955 r.84…………………………… Re MB [2006] 299 r.87…………………………… Re Radcliffe [2005] 1395

2007 r.3……………………………. Re LD, KD v Havering [2010] 69; Re AB [2014] 1117 r.19…………………………… Re AB [2014] 1117 r.25…………………………… Re LD, KD v Havering [2010] 69; Re D [2016] 1153 r.26…………………………… Re AB [2014] 1117; Re D [2016] 1153 r.27…………………………… Re Kittle [2010] 651; Re LD, KD v Havering [2010] 69

r.38…………………………… Re AB [2014] 1117; Re D [2016] 1153 r.44…………………………… Re Miles, Public Guardian v Miles [2015] 287

r.87……………………………. Re PO, JO v GO [2014] 337 r.89…………………………… Re FH, M v Public Guardian [2010] 51; Re H, Baker v H [2009] 1719; Re Kittle

[2010] 651; SM v HM [2012] 281; Re MRJ, JT and KT v Suffolk CC [2014] 1243; Re KJP [2016] 687

r.90…………………………… Independent News and Media v A [2010] 55; Hillingdon LB v Neary [2011] 769; Re Gladys Meek, Jones v Parkin [2014] 1155; Public Guardian v SR & NC [2015] 1057

r.91…………………………… Independent News and Media v A [2010] 55; Hillingdon LB v Neary [2011] 769; Re Gladys Meek, Jones v Parkin [2014] 1155

r.92…………………………… Independent News and Media v A [2010] 55; Hillingdon LB v Neary [2011] 769 r.93…………………………… Independent News and Media v A [2010] 55; Hillingdon LB v Neary [2011] 769;

Re Gladys Meek, Jones v Parkin [2014] 1155 r.95…………………………… SM v HM [2012] 281 r.121…………………………. Sharma v Hunters [2012] 259 r.123…………………………. Sharma v Hunters [2012] 259 r.140………………………….. Re E [2011] 203; Re D [2016] 1153 r.141…………………………. Re E [2011] 203 r.143…………………………. Re E [2011] 203 r.144…………………………. Re E [2011] 203 r.155…………………………. Re Reeves [2010] 509

102


r.156…………………………. Re Reeves [2010] 509; Re HC, SC v London Borough of Hackney [2010] 1833; Re JC [2012] 1211; Re Clarke [2013] 59; Re MA [2013] 271; JS v KB [2014] 991; Re KJP [2016] 687; Re D [2016] 1153

r.157…………………………. Re Reeves [2010] 509; EG v RS [2010] 1757; Re HC, SC v London Borough of Hackney [2010] 1833; Re MA [2013] 271; Manchester CC v G [2014] 449

r.158…………………………. Re Reeves [2010] 509; Re HC, SC v London Borough of Hackney [2010] 1833; Re MA [2013] 271

r.159…………………………. EG v RS [2010] 1757; Re HC, SC v London Borough of Hackney [2010] 1833; Re JC [2012] 1211; Re Clarke [2013] 59; Re MA [2013] 271; Manchester CC v G [2014] 449; JS v KB [2014] 991; Re KJP [2016] 687; Re D [2016] 1153

r.160…………………………. Sharma v Hunters [2012] 259; Manchester CC v G [2014] 449 r.164…………………………. Re MA [2013] 271 r.165…………………………. Re HC, SC v London Borough of Hackney [2010] 1833; Re Treadwell [2013] 1445 r.166…………………………. Re MA [2013] 271 r.173…………………………. EG v RS [2010] 1757; Re HC, SC v London Borough of Hackney [2010] 1833; Re

KJP [2016] 687 r.179…………………………. Re HC, SC v London Borough of Hackney [2010] 1833; Re KJP [2016] 687 r.180(b) ……………………… Re LD, KD v Havering [2010] 69 r.200…………………………. Re H, Baker v H [2009] 1719; Re Gladys Meek, Jones v Parkin [2014] 1155 r.202…………………………. A County Council v MS [2014] 931

CCR Order 26 rule 5 ……………… Re K [2007] 1007

Cross Border Insolvency Regulations 2006………………………….. Akers v Samba Financial Group [2015] 931

D Double Taxation Relief (Taxes on Income) (Mauritius) Order 1981

(SI 1981 No 1121)……………. HMRCC v Smallwood [2010] 1771 Double Taxation Relief and International Tax Enforcement (South Africa) Order (SI 2011 No 2441)……………………… Ben Nevis (Holdings) v HMRC [2014] 1

E

103


Enduring Powers of Attorney (Prescribed Form) Regulations 1990 Regulation 2…………………. Re J [2009] 435 Regulation 3…………………. Re FH, M v Public Guardian [2010] 51

Equality Act (Sexual Orientation) Regulations 2007 Regulation 14………………… Charity Commission v Catholic Care(Leeds) [2012] 1303

F Faculty Jurisdiction Rules 2000 (SI 2000/2047)

Reg.26……………………….. Re Mangotsfield Cemetery [2005] 1381 Family Procedure Rules 2010

Rule 4………………………… DR v GR [2013] 1123 Rule 9………………………… BJ v MJ [2012] 395; DR v GR [2013] 1123

Rule 13 ………………………. BJ v MJ [2012] 395 Rule 21 ………………………. DR v GR [2013] 1123 Family Proceedings Rules 1991

Rule 1.3……………………… Charman v Charman [2006] 1 Rule 2.62…………………….. Charman v Charman [2006] 1; C v C (No 2) [2007] 753 Rule 2.73…………….………. Akhtar v Arif [2007] 35

Financial Services and Markets Act 2000 (Regulted Activities) Order 2001…………………………….. Re Kaupthing Singer & Friedlander Ltd [2011] 79

H Homelessness (Priority Need for Accommodation) England Order 2002………………………………………………….. Alexander-David v London Borough of Hammersmith & Fulham [2009]

745

I

104


Income Support (General) Regulations 1987 Reg.45………………………. Martin v Secretary of State for Work and Pensions [2010] 671 Reg.49……………………….. Martin v Secretary of State for Work and Pensions [2010] 671 Reg.50……………………….. Martin v Secretary of State for Work and Pensions [2010] 671 Sch 10……………………….. Re CIS/213/2004, CIS/214/2004 [2008] 189; SM v HM [2012] 281; R(on the

application of ZYN) v Walsall MBC [2014] 1649 Insolvency Rules 1986

r.2.67…………………………. Re Kaupthing Singer & Friedlander Ltd [2011] 79 r.2.86…………………………. Re Kaupthing Singer & Friedlander Ltd [2011] 79 r.2.68…………………………. Mills v HSBC Trustee (CI) Ltd [2010] 235 r.4.181………………………... Squires v AIG Europe (UK) Ltd [2006] 705 r.4.218……………………….. Squires v AIG Europe (UK) Ltd [2006] 705 r.12.3…………………………. Berry v Child Support Agency [2016] 1327 r.49…………………………… Squires v AIG Europe (UK) Ltd [2006] 705 r. 6.5…………………………. Chirkinian v Larcom Trustees Ltd [2006] 1523 r. 7.31………………………… Re Branston & Gothard Ltd, Hill v Phillips [2007] 85 r. 7.51………………………… Holtham v Kelmanson [2007] 285 r. 11………………………….. Re K [2007] 1007

Intestate Succession (Interest and Capitalisation) (Amendment) Order 2008……………………………………. Iqbal v Ahmed [2011] 1351

Investment Bank Special Administration Regulations 2011 reg 15………………………… MF Global UK Ltd [2015] 1427

K Kaupthing Singer & Friedlander Ltd

Transfer of Certain Rights and Liabilities Order 2008… Habana Ltd v Kaupthing Singer & Friedlander [2011] 275; Du Preez v Kaupthing Singer & Friedlander IoM [2011] 559

105


L Land Tribunal Rules 1996

r. 21………………………….. St Clair-Ford v Ryder (HMRCC) [2006] 1647 r.27…………………………… Tapp v HMRCC [2011] 363

Land Registrations Rules 1925 r.98…………………………… Stack v Dowden [2007] 1053 HL r.109…………………………. Stack v Dowden [2007] 1053 HL r.115………………………….. Stack v Dowden [2007] 1053 HL

Lasting Powers of Attorney, Enduring Powers of Attorney and Public Gurdian Regulations 2007

Reg.8…………………………. Re Kittle [2010] 651 Reg.33………………………... Re H, Baker v H [2009] 1719; Re Gladys Meek, Jones v Parkin [2014] 1155 Reg.34……………………….. Re H, Baker v H [2009] 1719; Re Gladys Meek, Jones v Parkin [2014] 1155 Reg.35……………………….. Re Gladys Meek, Jones v Parkin [2014] 1155 Reg.36……………………….. Re Gladys Meek, Jones v Parkin [2014] 1155 Reg.37……………………….. Re Treadwell [2013] 1445; Re Gladys Meek, Jones v Parkin [2014] 1155 Reg.40……………………….. Re Treadwell [2013] 1445 Reg. 46………………………. Re Harcourt [2012] 1779

Lasting Powers of Attorney, Enduring Powers of Attorney and Public Gurdian (Amendment) Regulations 2010

Reg.4………………………… Re Treadwell [2013] 1445 Legal Aid in Criminal Proceedings (costs) Regulations 1982

(SI 1982/1197)………………………………………………….. Re Radcliffe [2005] 1395 Local Authorities’ Cemeteries Order 1974…………………………… Re Mangotsfield Cemetery [2005] 1381 Local Authorities Cemeteries Order 1977 (SI 1977/204)

Reg. 10……………………….. Re Mangotsfield Cemetery [2005] 1381 Local Authorities (Members’ Allowances) Regulations 1991……….. Lorber v HMRC [2011] 1199 Lunacy Rules 1892 r.69…………………………… Re Miles, Public Guardian v Miles [2015] 287

M

106


Management of Patients’ Estates Rules 1934 r.8……………………………. Re MB [2006] 299 Mental Capacity Act 2005 (Commencement No 2) Order 2007 Art.2…………………………. R(on the application of ZYN) v Walsall MBC [2014] 1649 Mental Capacity Act Code of Practice Para 7………………………… Re OL [2015] 1647 Mental Capacity (Deprivation of Liberty: Appointment of Relevant

Persons’s Representative) Regulations 2008 Reg.3…………………………. Re Kittle [2010] 651

Mental Health (NI) Order 1986 (No 595)…………………………….. McCall v HMRCC [2008] 865 Money Laundering Regulations 2007 Reg.3………………………… Purrunsing v A’Court [2016] 1027 Reg.5………………………… Purrunsing v A’Court [2016] 1027 Reg.7………………………… Purrunsing v A’Court [2016] 1027

N National Assistance (Assessment of Resources) Regulations 1992 (SI 1992/2977)…………………………………………………. Aster Healthcare Ltd v Estate of Mohammed Safi [2016] 395

r.20…………………………… R (application of Walford) v Worcestershire CC [2014] 705 r.21…………………………… R (application of Walford) v Worcestershire CC [2014] 705; R(on the application

of ZYN) v Walsall MBC [2014] 1649 schedule 4……………………. R (application of Walford) v Worcestershire CC [2014] 705; R(on the application

of ZYN) v Walsall MBC [2014] 1649 Non-Contentious Probate Rules………………………………………. Caudle v LD Law Ltd [2008] 587

r.3……………………………. Brown v HM Queen Mother’s Executors [2007] 1129 HC; Brown v Executors of the estate of HM Queen Elizabeth the Queen Mother [2008] 425 CA

r.20…………………………… Ibuna v Arroyo [2012] 827; Khan v Crossland [2012] 841; Randall v Randall [2016] 1277

r.21…………………………… Ibuna v Arroyo [2012] 827 r.22…………………………… Ibuna v Arroyo [2012] 827; Gudavadze v Kay [2012] 1753; Randall v Randall

[2016] 1277 r.23…………………………… Ibuna v Arroyo [2012] 827 r.24…………………………… Ibuna v Arroyo [2012] 827

107


r.25…………………………… Ibuna v Arroyo [2012] 827 r.26……………………….….. Ibuna v Arroyo [2012] 827 r.27…………………………… Ibuna v Arroyo [2012] 827 r.28…………………………… Ibuna v Arroyo [2012] 827 r.30…………………………… Gudavadze v Kay [2012] 1753 r.31…………………………… Re Rogers [2006] 691 r.45…………………………… Gudavadze v Kay [2012] 1753 r.58…………………………… Brown v HM Queen Mother’s Executors [2007] 1129 HC; Brown v Executors of

the estate of HM Queen Elizabeth the Queen Mother [2008] 425 CA; Randall v Randall [2015] 99

r.61…………………………… Brown v HM Queen Mother’s Executors [2007] 1129 HC

O Occupational Pension Schemes

(Investment) Regulations 2005…………………………........ Dalriada Trustees v Woodward [2012] 1489

P Patients’ Estates (Naming of Master’s Office) Order 1947……….… Re MB [2006] 299 Practice Guidance (Interim Non-Disclosure Orders) ……………….. V v T [2015] 173 Proceeds of Crime Act 2002 (Business in the Regulated Sector

and Supervisory Authorities) Order 2003 (SI 2003/3074)…… Bowman v Fels [2005] 481 CA Proceeds of Crime Act 2002 (Legal Expenses in Civil

Recovery Proceedings) Regulations 2005 r.4…………………………….. Serious Organised Crime Agency v Szepietowski [2009] 1239 r.5……………………………. Serious Organised Crime Agency v Szepietowski [2009] 1239

108


r.6………………………….… Serious Organised Crime Agency v Szepietowski [2009] 1239

R Resolution of Disputes as to Privileged Communications

Regulations (SI 2009/1916) para 3………………………… Behague v HMRC [2014] 187 Rules of the Supreme Court:

1873 Order 70 r.1…….…….. Hannigan v Hannigan [2006] 597 1965…………………………………………………………….. C v C (No 2) [2007] 753

Order 2 r.1…………… Hannigan v Hannigan [2006] 597; Nesheim v Kosa [2007] 149 Order 11 r.1………....... Gomez v Gomez-Monche Vives [2008] 1623 CA Order 14A…………………… Marston Thompson & Evershed v Benn [2007] 315 Order 15 r.6…………... Roberts v Gill [2010] 1223 SC; DR v GR [2013] 1123

r.6(2)……….. Stow v Stow [2008] 1103 Order 17 r.3…………… Commerzbank AG v IMB Morgan Plc [2005] 1485

r.5…………… Commerzbank AG v IMB Morgan Plc [2005] 1485 Order 18 r.19…………. Brown v HM Queen Mother’s Executors [2007] 1129 HC; Brown v Executors of

the estate of HM Queen Elizabeth the Queen Mother [2008] 425 CA; Gregson v HAE Trustees Ltd [2008] 999; Margulies v Margulies [2008] 1853

Order 20 r.5…………… Roberts v Gill [2010] 1223 SC Order 32……………………… Brown v HM Queen Mother’s Executors [2007] 1129 HC Order 39 r.12…………. Charman v Charman [2006] 1 Order 46 r.2…………… Re K [2007] 1007 Order 59 r.1…………… Re MB [2006] 299 Order 62 r.3…………… Breadner v Granville-Grossman [2001] 377; STG Valmet Trustees v Brennan

[2002] 273; Breadner v Granville-Grossman [2006] 411 r.4(3)………… Shovelar v Lane [2011] 1411 r.6…………… Breadner v Granville-Grossman [2006] 411 r.14 (Amendemnt No 2 (1988))……… Alhamrani v Alhamrani [2008] 941 JCA

Order 80……………………… Masterman-Lister v Brutton [2003] 259; Pitt v Holt; Futter v Futter [2011] 623 r.11…………. Bailey v Warren [2006] 753

Order 85……………………… Re Vos, Dick v Kendall Freeman [2005] 1619; OT Computers Ltd v First National

109


Tricity Finance Ltd [2007] 165; Alhamrani v Alhamrani [2008] 941 JCA r.1…………… d’Abo v Carleton Paget [2000] 863

Practice Statement……………. Practice Statement [2001] 949

S Social SecurityAct Rules:……………………….……………………… AMP (UK) plc v Barker [2001] 1237

(Claims and Payments) Regulations 1987 (SI 1987/1968) r.33…………………………… Re MRJ, JT and KT v Suffolk CC [2014] 1243

(Miscellaneous Amendments) (No 4) Regulations 2006 r.5……………………………. R(on the application of ZYN) v Walsall MBC [2014] 1649 Solicitors

Compensation Fund Rules 2009 r.29…………………………… Re H, Baker v H [2009] 1719

Insurance Indemnity Rules 2008……………………………… Re H, Baker v H [2009] 1719 (Non-Contentious Business) Remuneration Order 1994

para 2……..………………..… Barrett v Rutt-Field [2006] 1505 para 3……..………………..… Barrett v Rutt-Field [2006] 1505; Jemma Trust Co v D’Arcy Liptrott [2003]

235; Jemma Trust Co v Liptrott [2003] 1427; Jemma Trust v Liptrott (No3) [2005] 157

Special Commissioners (Jurisdiction) Regulations 1994 Reg 8…………………………. Stow v Stow [2008] 1103

Special Commissioners (Jurisdiction and Procedure) Regulations 1994

r.3……………………………. Arkwright v IRC [2004] 181 r.21…………………….…….. Robertson v IRC [2002] 885; Jones v Garnett (HMIT) [2004] 1211; Wells v

HMRCC [2007] 1863 r.21…………………………… Glowacki (deceased) v HMRCC [2011] 1777

r.23…………………………… Arkwright v IRC [2004] 181 Supreme Court Fees Order 1980……………………………………… Page v Hewetts Solicitors [2014] 479 Supreme Court Rules r.46…………………………… Marley v Rawlings [2014] 1511SC

110


T Transfer of Tribunal Functions and Revenue and Customs

Appeals Order SI 2009/56 Sch 1 para 108………………. Fryer v HMRCC [2010] 815

para 118……………… Fryer v HMRCC [2010] 815 Transfer of Undertakings (Protection of Employment) Regulations 2006 r.3……………………………. Gedir v HMRC [2016] 775 Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 r.2……………………………. Golding v HMRCC [2011] 1183; Rosenbaum v HMRC [2014] 351

r.5……………………………. Golding v HMRCC [2011] 1183 r.8……………………………. Taylor v HMRC [2014] 357 r.10…………………………… Atkins, Exors of v HMRCC [2011] 1675 r.15…………………………… Watkins v HMRCC [2012] 677 r.33…………………………… Silber v HMRCC [2013 113 r.38…………………………… Rosenbaum v HMRC [2014] 351 r.39…………………………… Buzzoni v HMRCC [2011] 1163; Golding v HMRCC [2011] 1183; Lorber v

HMRCC [2011] 1199; Patmore v HMRCC [2011] 125; Ogden v HMRCC [2011] 1229; Atkins, Exors of v HMRCC [2011] 1675; Erdal v HMRCC [2011] 1761; Rogge v HMRCC [2012] 537; Broome v HMRCC [2012] 585; McLaughlin v HMRCC [2012] 855; Silber v HMRCC [2013 113; Ramsay v HMRCC [2013] 307; Trustees of Mrs PL Travers Will Trust v HMRCC [2013] 1831; Behague v HMRC [2014] 187; Rosenbaum v HMRC [2014] 351; Wagstaff v HMRC [2014] 547; Patel and Patel v HMRC [2014] 1183; Scott v Southern Pacific Mortgages Ltd [2015] 1067; Chada v HMRC [2015] 745; Groves v HMRC [2016] 799

r.51…………………………… Butler v Butler [2016] 1519 Sch.2, Art.53………………… Re MRJ, JT and KT v Suffolk CC [2014] 1243

Tribunal Procedure (First-tier Tribunal) (General Regulatory Chamber Rules) r.2……………………………. Human Dignity Trust v Charity Commission [2015] 789

W Wills and Administration Proceedings (Northern Ireland) Order 1994 Art.35………………………... Muckian v Hoey [2014] 1255

111


112


3 European Conventions and Directives and International Treaties

A Accession Convention 1978……………………………………….…… Gomez v Gomez-Manche Vives [2008] 621(HC)

B Brussels Convention on Jurisdiction and the Enforcement of

Judgments in Civil and Commercial Matters 1968.…………. Chellaram v Chellaram [2002] 675; Re CIS/213/2004, CIS/214/2004 [2008] 189; Gomez v Gomez-Monche Vives [2008] 1623 (CA)

Art 5………………………….. Gomez v Gomez-Manche Vives [2008] 621(HC) Art 16………………………… Gomez v Gomez-Manche Vives [2008] 621(HC)

C Canada Barbados Treaty 1980

Art. XIV……………………… Antle v R [2010] 373 Art. XXX…………………….. Antle v R [2010] 373

Charter of Funamental Rights and Freedoms of the European Union (2000/C 364/01)

Art. 21……………………..… Human Dignity Trust v Charity Commission [2015] 789 Art 47………………….…….. Ordre des barreaux francophones et germanophone v Conseil des ministres

[2008] 1059 Art 48……………………..… Ordre des barreaux francophones et germanophone v Conseil des ministres

[2008] 1059 Convention on Jurisdiction and Enforcement of Judgements in

113


Civil and Commercial Matters 1988 (Luganao Convention)………………………………….……. Charman v Charman [2007] 1151 CA; Gomez v Gomez-Manche Vives

[2008] 621 HC; Gomez v Gomez-Monche Vives [2008] 1623 CA; Nesheim v Kosa [2007] 149

Council Convention on the accession of the Kingdom of Denmark, Ireland and the United Kingdom of Great Britain and Northern Ireland to the Convention on the Jurisdiction and the Enforcement of judgments in Civil and Commercial matters and the Protocol on its interpretation by the Court of Justice…………………………………………….…. Gomez v Gomez-Monche Vives [2008] 1623 (CA)

Council Regulation (EC) No 44/2001 on jurisdiction and recognition

and enforcements of judgments in civil and commercial matters (‘Brussels I’)…………………………………………………… Dellar v Zivy [2008] 17; Charman v Charman [2007] 1151 CA

Art 2……………………..….. Gomez v Gomez-Manche Vives [2008] 621 HC Art 5……………………….... Gomez v Gomez-Manche Vives [2008] 621 HC; Gomez v Gomez-Monche

Vives [2008] 1623 CA Art 38……………………..… Haji-Ioannou v Frangos [2009] 1747 Art 42……………………..… Haji-Ioannou v Frangos [2009] 1747 Art 48……………………..… Haji-Ioannou v Frangos [2009] 1747 Art 53……………………..… Haji-Ioannou v Frangos [2009] 1747 Art 60……………………..… Gomez v Gomez-Manche Vives [2008] 621 HC; Gomez v Gomez-Monche

Vives [2008] 1623 CA Council Regulation (EC) No 1782/2003……………………………… Re Welsh Hall (dec'd), Crossey v Roger Armour [2009] 1291; Creasey v

Sole [2013] 931 Council Regulation 2201/2003/EC 0f 27 November 2003

concerning jurisdiction and the recognisition and enforcement of judgments in matrimonial matters and the matters of parental responsibility (‘Brussels II’)………………………… Charman v Charman [2007] 1151 CA;

Council Regulation (EC) No 795/2004……………………………….. Re Welsh Hall (dec'd), Crossey v Roger Armour [2009] 1291 Council of Europe/OECD Convention on Mutual

Administrative Assistance in Tax Matters 1988…………….. Ben Nevis (Holdings) v HMRC [2014] 1

114


D Directive 77/799/EEC…………………………………………………. Persche v Finanzamt Lüdenscheid [2009] 483 (ECJ) Directive 88/361/EEC of 24 June 1998 for the

implementation of Art 67 of the Treaty establishing the European Community

Art 1………………...……….. van Hilten-van Heijden’s heirs v Inspecteur van de Belastingdienst [2006] 919; Jager v Finanzamt Kusel-Landsthuhl [2008] 1047

Annex 1…………………..…. van Hilten-van Heijden’s heirs v Inspecteur van de Belastingdienst [2006] 919; Jager v Finanzamt Kusel-Landsthuhl [2008] 1047

Directive 91/308/EC of 10 June 1991 on prevention of the use of the financial system for the purposes of money laundering

Art 1…………………………. Bowman v Fels [2005] 481 CA Art 2…………………………. Bowman v Fels [2005] 481 CA; Ordre des barreaux francophones et

germanophone v Conseil des ministres [2008] 1059 Art 5…………………………. Bowman v Fels [2005] 481 CA Art 6…………………………. Ordre des barreaux francophones et germanophone v Conseil des ministres

[2008] 1059 Art 7…………………………. Bowman v Fels [2005] 481 CA Art 8…………………………. Bowman v Fels [2005] 481 CA Art 9…………………………. Bowman v Fels [2005] 481 CA Art 12………………………… Bowman v Fels [2005] 481 CA Art 15………………………… Bowman v Fels [2005] 481 CA

Directive 95/46/EC of 24 October 1995 On the Protection of Individuals with regard to the Processing of Personal Data and on the Free Movement of such Data………………………….. Dawson-Damer v Taylor Wessing [2016] 253

Directive 97/2001………………………………………………………. Bowman v Fels [2005] 481 CA Directive 2001/97/EC of the European Parliament and of the

Council of 4 December 2001 amending Council Directive 91/308/EC 1991 on prevention of the use of the financial system for the purposes of money laundering………….…… Ordre des barreaux francophones et germanophone v Conseil des ministres

[2008] 1059 Directive 2003/48/EC of 3 June 2003 on taxation of

savings income in the form of interest payments……………. Re Financial Institution No 1 [2007] 777 Directive 2006/73/EC of 10 August 2006 implementing Directive

115


2004/39/EC of the Eurpoean Parliament and of Council as regards organisational requirements and operating conditions for investment firms………………….……………………….. Re MF Global UK Ltd [2013] 1239

Directive 2006/112 Article 9……………………… Ramsay v HMRCC [2013] 1773 Double Taxation Convention Between Canada and USA 1942 ……… Ben Nevis (Holdings) v HMRC [2014] 1 Double Taxation Convention Between Canada and USA 1980 ……… Ben Nevis (Holdings) v HMRC [2014] 1 Double Taxation Convention Between South Africa and UK 1939…. Ben Nevis (Holdings) v HMRC [2014] 1 Double Taxation Convention Between South Africa and UK 1946…. Ben Nevis (Holdings) v HMRC [2014] 1 Double Taxation Convention Between South Africa and UK 1962…. Ben Nevis (Holdings) v HMRC [2014] 1 Double Taxation Convention Between South Africa and UK 1968…. Ben Nevis (Holdings) v HMRC [2014] 1 Double Taxation Convention Between South Africa and UK 2002…. Ben Nevis (Holdings) v HMRC [2014] 1 Amending Protocol 20100…… Ben Nevis (Holdings) v HMRC [2014] 1

E European Convention on Mutual Assistance in Criminal Matters 1959 Chapter II Article 3……………………… Re B, B v T [2013] 763 Article 4……………………… Re B, B v T [2013] 763 Article 5……………………… Re B, B v T [2013] 763 Article 6……………………… Re B, B v T [2013] 763 Chapter III Article 7……………………… Re B, B v T [2013] 763 Article 8……………………… Re B, B v T [2013] 763 Article 9……………………… Re B, B v T [2013] 763 Article 10…………………….. Re B, B v T [2013] 763 Article 11…………………….. Re B, B v T [2013] 763 Article 12…………………….. Re B, B v T [2013] 763 Article 14…………………….. Re B, B v T [2013] 763 First Protocol…………………………. Re B, B v T [2013] 763 Second Protocol………………………. Re B, B v T [2013] 763 European Convention for the Protection of Human Rights and

Fundamental Freedoms…….….…………………………….. Human Dignity Trust v Charity Commission [2015] 789

116


Article 1……………………… Re CIS/213/2004, CIS/214/2004 [2008] 189; Burden v UK [2008] 1129 (Grand Chamber); Thorpe v HMRCC [2009] 1269; R v Hursthouse [2013] 887

Article 3……………………… Burden v UK [2007] 607 (4th); Burden v UK [2008] 1129 (Grand Chamber) Article 5……………………… Re LD, KD v Havering [2010] 69; Re E [2011] 203; Manchester CC v G [2014]

449 Article 6……………………… Buck v HMRCC [2009] 215; Holtham v Kelmanson [2007] 285; Re LD, KD v

Havering [2010] 69; Ordre des barreaux francophones et germanophone v Conseil des ministres [2008] 1059; PNPF Trust Company Ltd v Taylor [2009] 1215; Professional Trustee v Infant Prospective Beneficiary [2007] 1631; Re Shuldam [2012] 1597; Re Treadwell [2013] 1445; Re AB [2014] 1117; Shergill v Khaira [2014] 1729; V v T [2015] 173

Article 8……………………… Camp v The Netherlands [2001] 517; Re A’s & B’s undertakings [2005] 1; Land v Land’s Estate [2006] 1447; Brown v HM Queen Mother’s Executors [2007] 1129 HC; Holtham v Kelmanson [2007] 285; C v C (No 2) [2007] 753; Brown v Executors of the estate of HM Queen Elizabeth the Queen Mother [2008] 425 CA; Ordre des barreaux francophones et germanophone v Conseil des ministres [2008] 1059; Re LD, KD v Havering [2010] 69; Re E [2011] 203; Hillingdon LB v Neary [2011] 769; Ibuna v Arroyo [2012] 827; Helena Partnership v HMRC [2012] 1519; Re Shuldam [2012] 1597; Manchester CC v G [2014] 449;Re AB [2014] 1117; Re Gladys Meek, Jones v Parkin [2014] 1155; Re MRJ, JT and KT v Suffolk CC [2014] 1243; V v T [2015] 173; Re ARL [2015] 1489; Re OL [2015] 1647; Re PAW [2015] 1785; Edwards-Moss v HMRC [2016] 997; Re the Baronetcy of Pringle of Stichill [2016] 1117

Article 9……………………… Re Church of Scientology (E&W) [2005] 1151; Ibuna v Arroyo [2012] 827 Article 10…………………….. Brown v HM Queen Mother’s Executors [2007] 1129 HC; Brown v Executors of

the estate of HM Queen Elizabeth the Queen Mother [2008] 425 CA; Hillingdon LB v Neary [2011] 769; Re Gladys Meek, Jones v Parkin [2014] 1155; V v T [2015] 173

Article 12…………………….. Burden v UK [2007] 607 (4th); Burden v UK [2008] 1129 (Grand Chamber) Article 14…………………….. Re A’s & B’s undertakings [2005] 1; Re Church of Scientology (E&W) [2005]

1151; Burden v UK [2007] 607 (4th); Burden v UK [2008] 1129 (Grand Chamber); Camp v The Netherlands [2001] 517; Re CIS/213/2004, CIS/214/2004 [2008] 189; Charity Commission v Catholic Care(Leeds) [2012] 1303

Article 27……………………. Burden v UK [2007] 607 (4th); Burden v UK [2008] 1129 (Grand Chamber) Article 29……………………. Burden v UK [2007] 607 (4th); Burden v UK [2008] 1129 (Grand Chamber)

117


Article 34……………………. Burden v UK [2007] 607 (4th); Burden v UK [2008] 1129 (Grand Chamber) Article 35……………………. Burden v UK [2008] 1129 (Grand Chamber) Article 41…………………….. Burden v UK [2008] 1129 (Grand Chamber) Part 35………………………... Burden v UK [2007] 607 (4th) Protocol 1 Article 1………….. Re A’s & B’s undertakings [2005] 1; Burden v UK [2007] 607 (4th); Burden v UK

[2008] 1129 (Grand Chamber); Charman v Charman [2006] 1349 HC; Gibson v HMRC Prosecution Office [2008] 1605; Re AB [2014] 1117

H Hague Convention on the Law applicable to Trusts and their

Recognition 1985………………………………………………… Re B Trust [2007] 1361; Re Barton, Tod vBarton [2002] 469; Re CIS/213/2004, CIS/214/2004 [2008] 189

Art 2…………………………. Spread Trustee Co Ltd v Hutcheson [2012] 317 Art 3…………………………. Gomez v Gomez-Monche Vives [2008] 1623 CA Art 4…………………………. Akers v Samba Financial Group [2015] 931 Art 5…………………………. Gomez v Gomez-Manche Vives [2008] 621 HC Art 6…………………………. Gomez v Gomez-Monche Vives [2008] 1623 CA; Akers v Samba Financial Group

[2015] 931 Art 7…………………………. Gomez v Gomez-Monche Vives [2008] 1623 CA; Martin v Secretary of State for

Work and Pensions [2010] 671; Akers v Samba Financial Group [2015] 931 Art 8…………………………. Gomez v Gomez-Monche Vives [2008] 1623 CA; Akers v Samba Financial Group

[2015] 931 Art 9…………………………. Gomez v Gomez-Monche Vives [2008] 1623 CA; Crociani v Crociani [2015] 975 Art 15………………………… Akers v Samba Financial Group [2015] 931 Art 16………………………… Gomez v Gomez-Manche Vives [2008] 621 HC

Hague Convention on the International Protection of Adults (2000) Art 57……………………….. Re PO, JO v GO [2014] 337

O

118


OECD Model Tax Convention in Income and Capital (22nd July 2010)……………………………………………….. Ben Nevis (Holdings) v HMRC [2014] 1

R Rome Convention on the Law applicable to Contractual

Obligations 1980 ………………………………………………… Re Barton, Tod vBarton [2002] 469

T Treaty of Amsterdam…………………………………………………. van Hilten-van Heijden’s heirs v Inspecteur van de Belastingdienst [2006] 919 Treaty establishing the European Community Art 39………………………… van Hilten-van Heijden’s heirs v Inspecteur van de Belastingdienst [2006] 919 Art 43………………………… van Hilten-van Heijden’s heirs v Inspecteur van de Belastingdienst [2006] 919 Art 48………………………… van Hilten-van Heijden’s heirs v Inspecteur van de Belastingdienst [2006] 919 Art 56………………………… van Hilten-van Heijden’s heirs v Inspecteur van de Belastingdienst [2006] 919 Art 73b………………………. Jager v Finanzamt Kusel-Landsthuhl [2008] 1047 Art 73c……………………….. Jager v Finanzamt Kusel-Landsthuhl [2008] 1047 Art 73d………………………. Jager v Finanzamt Kusel-Landsthuhl [2008] 1047 Art 73e……………………….. Jager v Finanzamt Kusel-Landsthuhl [2008] 1047 Art 73f……………………….. Jager v Finanzamt Kusel-Landsthuhl [2008] 1047 Art 73g……………………….. Jager v Finanzamt Kusel-Landsthuhl [2008] 1047

Art 234………………………. Ordre des barreaux francophones et germanophone v Conseil des ministres [2008] 1059

Treaty establishing the European Economic Area Art 67………………………… Jager v Finanzamt Kusel-Landsthuhl [2008] 1047 Art 68………………………… Jager v Finanzamt Kusel-Landsthuhl [2008] 1047 Art 69………………………… Jager v Finanzamt Kusel-Landsthuhl [2008] 1047 Art 70………………………… Jager v Finanzamt Kusel-Landsthuhl [2008] 1047

119


Art 71………………………… Jager v Finanzamt Kusel-Landsthuhl [2008] 1047 Art 72………………………… Jager v Finanzamt Kusel-Landsthuhl [2008] 1047 Art 73………………………… Jager v Finanzamt Kusel-Landsthuhl [2008] 1047 Treaty on European Union

Art 6…………………………. Ordre des barreaux francophones et germanophone v Conseil des ministres [2008] 1059

Declaration No 7…………….. Jager v Finanzamt Kusel-Landsthuhl [2008] 1047

U United Nations

Convention on the Rights of the Child………………………. Berry v Child Support Agency [2016] 1327 Convention on the Rights of Persons with Disabilities……… Re GW, Haringey LB v CM [2014] 1675 Art 12………………………… Re H [2015] 1717; Re RM [2016] 1257 International Covenant on Civil and Political Rights………. Human Dignity Trust v Charity Commission [2015] 789 Universal Declaration of Human Rights…………………….. Human Dignity Trust v Charity Commission [2015] 789

United Nations Commission on International Trade Law Model Law on Cross-Border Insolvency……………………. Akers v Samba Financial Group [2015] 931

V Vienna Convention on the Law of Treaties………………………….. Human Dignity Trust v Charity Commission [2015] 789

Art.31………………………... HMRCC v Smallwood [2010] 1771; Ben Nevis (Holdings) v HMRC [2014] 1

120


4 International Statutes and Rules

A Act No 4191 1933 (Australia)

s.2……………………………. Nolan v Nolan [2004] 1261 (VCA) Administration Act 1960 (New Zealand)

s. 39…………………………. Re Allen, Lewis v Vincent [2008] 1691 Adminisration of Estates Act 1990 (Isle of Man)

s.7…………………….……… Re Schmidt [2004] 887 s.8……………………………. Re Schmidt [2004] 887

Administration and Probate Act 1958 (Victoria) s.5……………………………. Nolan v Nolan [2004] 1261 (VCA) s.28…………………………... Nolan v Nolan [2004] 1261 (VCA) s.55…………………………… Nolan v Nolan [2004] 1261 (VCA) Pt IV…………………………. AN v Barclays Private Bank & Trust (Cayman) Ltd [2007] 565

Associations Incorporation Act 1981 (Australia)……………………. McKnight v Ice Skating Queensland Incorporated [2009] 989 Australia Act 1986…………………………………………….……….. Barns v Barns [2005] 1101 Australian Bankruptcy Act 1966……………………………………… Re Hemming [2008] 1833 s.29(2)(a)……………………. Relfo Ltd v Varsani [2009] 1019

B Bankruptcy Law (1997 Revision) (Cayman)

s.2…………….…………….… Tasarruf Mevduati Sigorta Fonu v Merrill Lynch Bank and Trust Co (Cayman) Ltd [2010] 1285; Tasarruf Mevduarti Sigorta Fonu v Merrill Lynch Bank & Trust Cayman [2011] 1249 PC

s.37…………………………… Tasarruf Mevduati Sigorta Fonu v Merrill Lynch Bank and Trust Co (Cayman)

121


Ltd [2010] 1285 s.100……………………..….. Tasarruf Mevduati Sigorta Fonu v Merrill Lynch Bank and Trust Co (Cayman)

Ltd [2010] 1285; Tasarruf Mevduarti Sigorta Fonu v Merrill Lynch Bank & Trust Cayman [2011] 1249 PC

Births, Deaths and Marriages Registration Act 1995 (New Zealand)

s 10……………………..….… Re Barlow, Dalton v Ellis [2008] 1333 Births Deaths and Marriages Law (Lagos State, Nigeria)

s.40…………………………… Abdullahi v Mudashiru [2004] 913 Belgian Constitution

Art 10………………………… Ordre des barreaux francophones et germanophone v Conseil des ministres [2008] 1059

Art 11……………………..…. Ordre des barreaux francophones et germanophone v Conseil des ministres [2008] 1059

Besluit voorkoming dubble belasting 1989 (Netherlands)…………… van Hilten-van Heijden’s heirs v Inspecteur van de Belastingdienst [2006] 919 Bewertungegestz (Law of Valuation) Germany

Para 9………………………… Jager v Finanzamt Kusel-Landsthuhl [2008] 1047 Para 31……………………….. Jager v Finanzamt Kusel-Landsthuhl [2008] 1047 Para 140……………………… Jager v Finanzamt Kusel-Landsthuhl [2008] 1047 Para 141……………………… Jager v Finanzamt Kusel-Landsthuhl [2008] 1047 Para 142……………………… Jager v Finanzamt Kusel-Landsthuhl [2008] 1047 Para 143……………………… Jager v Finanzamt Kusel-Landsthuhl [2008] 1047 Para 144……………………… Jager v Finanzamt Kusel-Landsthuhl [2008] 1047

C Canada Deposit Insurance Corporaton Act 1985

s.7…………………..….…….. Peace Hills Trust Co v Canada Deposit Insurance Corp [2010] 83 Cemetaries Act 1958 (Victoria)

s.2A………………………….. Leeburn v Derndorfer [2004] 867 (SCV) s.48…………………………... Leeburn v Derndorfer [2004] 867 (SCV) s.77…………………………... Leeburn v Derndorfer [2004] 867 (SCV)

122


Cemetaries and Crematoria Act 2003 (Victoria) s.77…………………………… Leeburn v Derndorfer [2004] 867 (SCV) s.128………………………….. Leeburn v Derndorfer [2004] 867 (SCV) s.158…………………………. Leeburn v Derndorfer [2004] 867 (SCV)

Charitable Trusts Act 1857 (New Zealand)…………………………… Hope v Khyentse [2007] 1551; Re OPC Managed Rehab Ltd, Levin v Ikiua [2010] 469

Charitable Trusts Act 1962 (Western Australia) s.7……………………………. Christian Brothers of Western Australia Inc’s Trustees v Attorney-General of

Western Australia [2007] 1375 s.10………………….……….. Christian Brothers of Western Australia Inc’s Trustees v Attorney-General of

Western Australia [2007] 1375 s.15………………….……….. Christian Brothers of Western Australia Inc’s Trustees v Attorney-General of

Western Australia [2007] 1375 Cheques Act 1986 (Australia) s.10……………….………….. Blackett v Darcy [2006] 581 s.88…………………………... Blackett v Darcy [2006] 581 s.90…………………………… Blackett v Darcy [2006] 581 Child and Family Services Act (Ontario)

s.158………………………….. Re Merry, Meredith v Plaxton [2003] 424 Children’s Law Reform Act (Ontario)

s.1……………………………. Re Merry, Meredith v Plaxton [2003] 424 Civil Code (California) s.195…………………………. Green v Montagu [2011] 1341 Civil Code (France) Art 14………………………… Dellar v Zivy [2008] 17 Art 601……………………….. Spread Trustee Co Ltd v Hutcheson [2012] 317 Art 627……………………….. Spread Trustee Co Ltd v Hutcheson [2012] 317 Art 1137……………………… Spread Trustee Co Ltd v Hutcheson [2012] 317 Art 1374……………………… Spread Trustee Co Ltd v Hutcheson [2012] 317 Art 1728……………………… Spread Trustee Co Ltd v Hutcheson [2012] 317 Art 1766……………………… Spread Trustee Co Ltd v Hutcheson [2012] 317 Civil Code (Philippines) Art 5…………………………. Ibuna v Arroyo [2012] 827 Art 307………………………. Ibuna v Arroyo [2012] 827 Art 815………………………. Ibuna v Arroyo [2012] 827

123


Civil Code (Quebec) Art 760……………………….. AN v Barclays Private Bank & Trust (Cayman) Ltd [2007] 565 Art 831……………………….. AN v Barclays Private Bank & Trust (Cayman) Ltd [2007] 565

Civil Code of 10 December 1907 (Switzerland) Art.8…………………………. X v USA [2004] 1493

Civil Evidence (Jersey) Law 2003 Art 3…………………………. Duckett v Backhurst [2006]1729 Art 6…………………………. Duckett v Backhurst [2006]1729

Civil Proceedings (Jersey) Law 1956 Art 29………………………… Alhamrani v Russa Management Ltd [2007]1317

Code of Criminal Procedure (France) Art 80-2……………………… Re B, B v T [2013] 763 Art 114………………………. Re B, B v T [2013] 763 Art 116………………………. Re B, B v T [2013] 763 Art 706-43…………………… Re B, B v T [2013] 763 Code of Civil Procedure (Georgia) Art 135……………………….. Gudavadze v Kay [2012] 1753 Code of Obligations 11 March 1911 (Switzerland)

Art 401……………………… X v USA [2004] 1493 Companies Act 1931 (IoM) s.151…………………………. IFG International v French [2014] 1191 Companies Act 1993 (New Zealand) s.52…………………………… Re OPC Managed Rehab Ltd, Levin v Ikiua [2010] 469 s.56…………………………… Re OPC Managed Rehab Ltd, Levin v Ikiua [2010] 469

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

Companies Act 1993 Liquidation Regulations (1994) (SR 1994/130) Reg. 6………………………… Re OPC Managed Rehab Ltd, Levin v Ikiua [2010] 469 Reg. 8………………………… Re OPC Managed Rehab Ltd, Levin v Ikiua [2010] 469 Reg. 15………………………. Re OPC Managed Rehab Ltd, Levin v Ikiua [2010] 469

124


Reg. 16………………………. Re OPC Managed Rehab Ltd, Levin v Ikiua [2010] 469 Companies Law (2007) Revision) (Cayman)

s.87…………………………... Tasarruf Mevduati Sigorta Fonu v Merrill Lynch Bank and Trust Company (Cayman) Ltd [2010] 1285; Tasarruf Mevduarti Sigorta Fonu v Merrill Lynch Bank & Trust Cayman [2011] 1249 PC

Companies (Jersey) Law 1991 (as revised) Art 74………………………… Alhamrani v Alhamrani [2008] 753 JRC Art 143………………………. Alhamrani v Alhamrani [2008] 753 JRC

Constitution Act 1867 (Canada) s.53…………………………… Re Bloom, Bernstein v The Queen [2004] 613 s.90…………………………… Re Bloom, Bernstein v The Queen [2004] 613

Constitution Act 1876 (Canada) s.92…………………………… Re Bloom, Bernstein v The Queen [2004] 613

Constitution Act 1960 (British Columbia) Sch C(32)……………………. Sidney and North v British Columbia [2017] 135 Contributory Negligence Act 1978 (Saskatchewan)

s.2……………………………. Earl v Wilhelm [2001] 1275 s.3……………………………. Earl v Wilhelm [2001] 1275

Conveyancing Act 1818 (New Zealand) s.36C………………………… Re Barlow, Dalton v Ellis [2008] 1333

Conveyancing Act 1919 (NSW)……………………………………….. Re Dion Investments Pty Ltd [2014] 1333 s.36A…………………………. Butler v Butler [2016] 1519

Corporations Act 1989 (Australia) s.82…………………………… Raftland v Federal Commissioner of Taxation [2006] 657 Corporations Act 2001 (Australia)

s.601AD……………………… Raftland v Federal Commissioner of Taxation [2006] 657 s.601AE……………………… Raftland v Federal Commissioner of Taxation [2006] 657 s.1017C………………………. Crowe v Stevedoring Employees Retirement Fund Pty Ltd [2005] 1271

Corporations Regulations 2001 (Australia) (SR 1994/57) Reg 7.9.45……………………. Crowe v Stevedoring Employees Retirement Fund Pty Ltd [2005] 1271

Court of Appeal (Guernsey) Law 1961 s.18…………………………… Stuart-Hutcheson v Spread Trustee Company Ltd (costs) [2002] 1523

Court of Appeal (Jersey) Law 1961…………………………………… Mubarak v Mubarik [2009] 1543 Courts of Justice Act RSO 1990……………………………………… Gonder v Evans [2011] 41 Criminal Code (France)

125


Article 121-2………………… Re B, B v T [2013] 763 Article 121-6………………… Re B, B v T [2013] 763 Article 121-7………………… Re B, B v T [2013] 763 Article 321-1……………….… Re B, B v T [2013] 763 Article 321-3………………… Re B, B v T [2013] 763 Article 321-12……………….. Re B, B v T [2013] 763 Article 324-1………………… Re B, B v T [2013] 763 Article 324-2………………… Re B, B v T [2013] 763 Article 324-3………………… Re B, B v T [2013] 763 Article 324-9………………… Re B, B v T [2013] 763 Criminal Code (Nigeria)

s.419…………………….…… Commerzbank AG v IMB Morgan Plc [2005] 1485 Criminal Justice Act 1990 (Isle of Man)

s.7……………………………. Re Polyiadjis [2004] 1169 Criminal Justice (Fraud Investigation) (Bailiwick of Guernsey) Law 1991 s.1……………………………. Re B, B v T [2013] 763 Criminal Justice (International Co-operation) (Bailiwick of Guernsey) Law 2001 s.1……………………………. Re B, B v T [2013] 763 s.4……………………………. Re B, B v T [2013] 763 Criminal Justice (Proceeds of Crime) (Bailiwick of Guernsey) Law 1999 s.45………………………..….. Re B, B v T [2013] 763

D Debt Collection and Bankruptcy Act of 11 April 1889 (Switzerland)

Art 106………………………. X v USA [2004] 1493 Delaware General Corporation Law (USA)

s 225…………………………. Statek Corporation v Alford [2008] 1089 Divorce Act 1985 (Canada)

s.26…………………………… Pecore v Pecore [2007] 1591 Domicle Act 1982 (Australia) s.10…………………………… Blackett v Darcy [2006] 581

126


E Erbschafsteuer und Schenkungsteurgesetz (Law on Inheritance and Gift Tax) Germany

Para 2…………………………. Jager v Finanzamt Kusel-Landsthuhl [2008] 1047 Para 12……………………….. Jager v Finanzamt Kusel-Landsthuhl [2008] 1047 Para 13……………………….. Jager v Finanzamt Kusel-Landsthuhl [2008] 1047 Para 16……………………….. Jager v Finanzamt Kusel-Landsthuhl [2008] 1047 Para 21……………………….. Jager v Finanzamt Kusel-Landsthuhl [2008] 1047

Estates Administration Act (Ontario) s.5……………………………. Campbell v Shamata (additional reasons) [2002] 1299

Estates Duty Abolition Act 1933 (New Zealand)…………………….. Kain v Hutton [2007] 1751 CA Evidence Act 1905 (Bahamas)………………………………………… Charman v Charman [2006] 1 Evidence Act 1958 (Victoria)

s.55…………………………… Nolan v Nolan [2004] 1261 VCA s.55C…………………………. Nolan v Nolan [2004] 1261 VCA

Evidence Act 1995 (Australia) s.140………………………….. Miskelly v Arnheim [2009] 1529

Evidence Amendment Act (No 2) 1980 (New Zealand) s.3……………………………. Hostick v The New Zealand Railway & Locomotive Society Waikato Branch

[2007] 1563

F Family Law Act 1975 (Australia)

s 79…………………………… Official Assignee in Bankruptcy v Wilson [2008] 1235 Family Law Act 1988 (Prince Edward Island)

127


s.14…………………………… Pecore v Pecore [2007] 1591 Family Law Act 1990 (Newfoundland & Labrador)

s.31……………………….….. Pecore v Pecore [2007] 1591 Family Law Act 1990 (Ontario)

s.14…………………………… Pecore v Pecore [2007] 1591 s.31………………….……….. Pecore v Pecore [2007] 1591 s.32…………………………… Pecore v Pecore [2007] 1591

Family Law Act 1997 (North West Territories) s.46…………………………… Pecore v Pecore [2007] 1591

Family Law Act 1997 (Saskatchewan) s.50…………………………… Pecore v Pecore [2007] 1591

Family Proceedings Act 1980 (New Zealand)………………………… Charman v Charman [2007] 1151 CA s.182…………………………. Official Assignee in Bankruptcy v Wilson [2008] 1235

Family Property and Support Act 2002 (Yukon) s.7……………………………. Pecore v Pecore [2007] 1591

Family Protection Act 1955 (New Zealand)………………………….. Re Allen, Lewis v Vincent [2008] 1691 Family Provision Act 1982 (New Zealand)

s.6……………………………. Re Barlow, Dalton v Ellis [2008] 1333 s.16………………….……….. Re Barlow, Dalton v Ellis [2008] 1333

Family Provision Act 1982 (NSW) s.7……………………………. Blackett v Darcy [2006] 581 s.11………………………….. Blackett v Darcy [2006] 581 Financial Services Act (Jersey) Act 1998…………………………….. Landau v Anburn Trustees Ltd [2008] 487 Gambling (Jersey) Law 1964

Art 2………………………….. Re Kaplan [2010] 1171 Art 10………………………… Re Kaplan [2010] 1171

G General Anti-Avoidance Rules (Canada)……………………………. Antle v R [2010] 373 General Tax Code (France) Article 1741…………………. Re B, B v T [2013] 763

128


Article 1745…………………. Re B, B v T [2013] 763 Grand Court Law (1995 Revision) (Cayman) s.14………………………….. Re D [2012] 1701 Grand Court Law (2006) Revision (Cayman)

s.11…………………………… Tasarruf Mevduati Sigorta Fonu v Merrill Lynch Bank and Trust Co (Cayman) Ltd [2010] 1285; Tasaruff Mevduati Sigorta Fonu v Merill Lynch Bank and Trust Co Cayman [2011] 1083; Tasarruf Mevduarti Sigorta Fonu v Merrill Lynch Bank & Trust Cayman [2011] 1249 PC

Grand Court Rules 1995 (Cayman) Order 20

Rule 5……………….. Tritton Development Fund Ltd v Fortis Bank (Cayman) Ltd [2007] 1483 Order 30……………………… Tasarruf Mevduati Sigorta Fonu v Merrill Lynch Bank and Trust Co (Cayman)

Ltd [2010] 1285 Order 45…………………….. Tasarruf Mevduati Sigorta Fonu v Merrill Lynch Bank and Trust Co (Cayman)

Ltd [2010] 1285 Order 51……………………… Tasarruf Mevduati Sigorta Fonu v Merrill Lynch Bank and Trust Co (Cayman)

Ltd [2010] 1285 Greek Civil Code

s.28…………………………… Haji-Ioannou v Frangos [2009] 1747 s.32…………………………… Haji-Ioannou v Frangos [2009] 1747

Guardianship of Children Act 1972 (Western Australia)…………… Nolan v Nolan [2004] 1261 VCA

H High Court Ordinance (Hong Kong)………………………………….. Peconic Industrial Development Ltd v Lau [2009] 999 Human Tissue Act 1992 (Australia)………………………………….. Leeburn v Derndorfer [2004] 867

I

129


Imperial Acts Application Act 1922 (Victoria)

s.19…………………………… Nolan v Nolan [2004] 1261 VCA Income Tax Act 1952 (Canada)

s.2……………………………. Antle v R [2010] 373 s.69……………………….….. Antle v R [2010] 373 s.73…………………………… Antle v R [2010] 373 s.74…………………………… Antle v R [2010] 373 s.94…………………………… Antle v R [2010] 373 s.104…………………………. Antle v R [2010] 373 s.110…………………………. Antle v R [2010] 373 s.245…………………………. Antle v R [2010] 373 s.250…………………………. Antle v R [2010] 373

Income Tax Act 1985 (Canada) s.54…………………………… Antle v R [2010] 373 s.73…………………………… Pecore v Pecore [2007] 1591; Antle v R [2010] 373 s.94…………………………… Antle v R [2010] 373 s.110…………………………. Antle v R [2010] 373 s.250…………………….…… Antle v R [2010] 373

Income Tax Assessment Act 1936 (Australia) s.95…………………………… Raftland v Federal Commissioner of Taxation [2006] 657 s.96…………………………… Raftland v Federal Commissioner of Taxation [2006] 657 s.97…………………………… Raftland v Federal Commissioner of Taxation [2006] 657 s.99A………………………… Raftland v Federal Commissioner of Taxation [2006] 657 s.100A……………………….. Raftland v Federal Commissioner of Taxation [2006] 657 s.170AA……………………… Raftland v Federal Commissioner of Taxation [2006] 657 s.226H……………………….. Raftland v Federal Commissioner of Taxation [2006] 657

s.102D……………………….. CPT Custodian v Commissioner of State Revenue [2006] 447 Income Tax Convention Interpretation Act (Canada)……..……….. Antle v R [2010] 373

Income Tax Laws Amendment Act 1981 (Australia) s.17……………………….….. Raftland v Federal Commissioner of Taxation [2006] 657 Inheritance (Family Provision) Act 1972 (South Australia)………… Barns v Barns [2005] 1101 Insolvency Act 1967 (New Zealand)

s.3……………………….…… Erceg v Erceg [2016] 1575

130


s 54……………………….….. Official Assignee in Bankruptcy v Wilson [2008] 1235 s.68…………………………... Official Assignee in Bankruptcy v Wilson [2008] 1235 s.101…………………………. Erceg v Erceg [2016] 1575

Insolvency Act 2006 (New Zealand) s.2………………………….…. Re OPC Managed Rehab Ltd, Levin v Ikiua [2010] 469 s.3…………………………….. Re OPC Managed Rehab Ltd, Levin v Ikiua [2010] 469 s.101……………………..….. Re OPC Managed Rehab Ltd, Levin v Ikiua [2010] 469 s.104……………………..….. Re OPC Managed Rehab Ltd, Levin v Ikiua [2010] 469 s 204…………………..…….. Official Assignee in Bankruptcy v Wilson [2008] 1235 s.274……………………..…. Re OPC Managed Rehab Ltd, Levin v Ikiua [2010] 469

Insurance Act 1989 (Nova Scotia) Sch VII………………………. Re Clements Estates [2007] 1717

Intestate Succession Act (Saskatchewan) s.11……………………….…. Re Boehm’s estate [2004] 1411

Interpretation Act 1899 (New South Wales) s.21…………………….…….. Re Epona Trustees Ltd [2009] 87

Interpretation Law (1995) Revision (Cayman Islands)……….……. Tasaruff Mevduati Sigorta Fonu v Merill Lynch Bank and Trust Co Cayman [2011] 1083

J Jahressteuergesetze 1997 (1997 Annual Tax Law) Germany

para 1 point 36……………….. Jager v Finanzamt Kusel-Landsthuhl [2008] 1047 Judgements (Reciprocal Enforcement) (Jersey) Law 1960…………. CI Law Trustees v Minwalla [2006] 807 Judicature Act 1908 (New Zealand)

s.19C………………………… Re Hamblett [2009] 559 s.67…………………………… Harrison v Harrison (2) [2009] 1333 s.87…………………………… Re OPC Managed Rehab Ltd, Levin v Ikiua [2010] 469 Sch 2 R 418………………….. Kain v Hutton [2007] 1751 CA

131


L Land and Conveyancing Reform Act 2009 (Ireland)………..….. Cawley v Lillis [2013] 559 Land Registration Act, cap 5.01 of the Laws of St Lucia

s.28(g)……………………..… Henry v Henry [2010] 1011 PC Land Settlement Promotion and Land Acquisition Act

1952 (New Zealand) s.23…………………………… Kain v Hutton [2007] 1751 CA

Land Tax Act 1958 (Victoria) s.3……………………………... CPT Custodian v Commissioner of State Revenue [2006] 447 s.6……………………………... CPT Custodian v Commissioner of State Revenue [2006] 447 s.8……………………….…….. CPT Custodian v Commissioner of State Revenue [2006] 447 s.25……………………………. CPT Custodian v Commissioner of State Revenue [2006] 447 s.29……………………………. CPT Custodian v Commissioner of State Revenue [2006] 447 s.39……………………………. CPT Custodian v Commissioner of State Revenue [2006] 447 s.41……………………………. CPT Custodian v Commissioner of State Revenue [2006] 447 s.42……………………………. CPT Custodian v Commissioner of State Revenue [2006] 447 s.43……………………………. CPT Custodian v Commissioner of State Revenue [2006] 447 s.44……………………………. CPT Custodian v Commissioner of State Revenue [2006] 447 s.45……………………………. CPT Custodian v Commissioner of State Revenue [2006] 447 s.51……………………….…… CPT Custodian v Commissioner of State Revenue [2006] 447 s.52……………………………. CPT Custodian v Commissioner of State Revenue [2006] 447 Sch. 2…………………………. CPT Custodian v Commissioner of State Revenue [2006] 447

Land Tax Assessment Act 1910 (Australia) s.3…………………………….. CPT Custodian v Commissioner of State Revenue [2006] 447 Land Transfer Act 1956 (New Zealand) s.143………………………….. Patchett v Williams [2006] 639 Law 12 of 1991 (Cayman)………………………………………........... Tritton Development Fund Ltd v Fortis Bank (Cayman) Ltd [2007] 1483 Law of 11 January 1993 (as amended by the Law of

12 January 2004) relating to the prevention of the use of the financial system for the purpose of money laundering (Belgium)

Art 2b………………………… Ordre des barreaux francophones et germanophone v Conseil des ministres

132


[2008] 1059 Art 14a……………………….. Ordre des barreaux francophones et germanophone v Conseil des ministres

[2008] 1059 Art 15………………………… Ordre des barreaux francophones et germanophone v Conseil des ministres

[2008] 1059 Law of 22 March 1993 relating to the status and control of credit

institutions (Belgium)………………………………………… Ordre des barreaux francophones et germanophone v Conseil des ministres [2008] 1059

Law of 6 April 1995 relating to the status and control of investments firms financial intermediaries and investment advisers (Beligium)……………………………………………………….. Ordre des barreaux francophones et germanophone v Conseil des ministres

[2008] 1059 Law of 12 January 2004 amending the law of 11 January 1993 relating to the prevention of the use of the financial system for the purpose of money laundering (Belgium)

Art 4……………………….. Ordre des barreaux francophones et germanophone v Conseil des ministres [2008] 1059



Art 25……………………… Ordre des barreaux francophones et germanophone v Conseil des ministres [2008] 1059

Art 27……………………… Ordre des barreaux francophones et germanophone v Conseil des ministres [2008] 1059



Law of Obligations (Jersey)……………………………………… Re A Trust, B v C [2011] 749 Law of Property Act 1958 (Victoria Aus.)

s.187……………………….. Butler v Butler [2016] 1519 Law Reform (Miscellaneous Provisions) Act 1946 (NSW)

133


s.5………………….………. Alexander v Perpetual Trustees WA [2002] 837 Law Revision (Jersey) Law 2003

Art 56………………………… Oakley v Osiris Trustees Ltd [2009] 461 Limitation Act 1984 (Bermuda)

s.23…………………………… Wingate v Butterfield Trust (Bermuda) Ltd [2008] 357 BSC Limitation Act 1984 (Isle of Man)

s.30…………………………… Clarkson v Barclays Private Bank & Trust (IoM) Ltd [2007]1703 Limitation Act 1950 (New Zealand)

s.4……………………………. Johns v Johns [2005] 529 s.21…………………………… Johns v Johns [2005] 529 s.28…………………………… Johns v Johns [2005] 529

Limitation Act 1935 (Western Australia)……………………………. Nolan v Nolan [2004] 1261 VCA Limitation of Actions Act 1958 (Victoria)

s.3……………….…………… Nolan v Nolan [2004] 1261 VCA s.6……………………………. Nolan v Nolan [2004] 1261 VCA s.21…………………………… Nolan v Nolan [2004] 1261 VCA s.22…………………………… Nolan v Nolan [2004] 1261 VCA

Limitation Law 1996 (Cayman) s.4……………………………. Tritton Development Fund Ltd v Fortis Bank (Cayman) Ltd [2007] 1483 s.7……………………………. Tritton Development Fund Ltd v Fortis Bank (Cayman) Ltd [2007] 1483 s.27…………………………… Tritton Development Fund Ltd v Fortis Bank (Cayman) Ltd [2007] 1483 s.37…………………………… Tritton Development Fund Ltd v Fortis Bank (Cayman) Ltd [2007] 1483 s.41…………………………… Tritton Development Fund Ltd v Fortis Bank (Cayman) Ltd [2007] 1483 s.42…………………………… Tritton Development Fund Ltd v Fortis Bank (Cayman) Ltd [2007] 1483

Limitation Ordinance (Hong Kong) s.4………………………….. Peconic Industrial Developments Ltd v Lau Kwok Fai [2009] 121 s.20………………………… Peconic Industrial Developments Ltd v Lau Kwok Fai [2009] 121; Peconic

Industrial Developments Ltd v Lau & ors [2009] 999; Central Bank of Nigeria v Williams [2012] 745

s.26…………………………. Peconic Industrial Developments Ltd v Lau Kwok Fai [2009] 121; Peconic Industrial Developments Ltd v Lau & ors [2009] 999

Limitation of Actions Law 1963 (Cayman) s.46…………………………… Tritton Development Fund Ltd v Fortis Bank (Cayman) Ltd [2007] 1483

Limitations Act 2002 (Canada)……………………………………….. Central Bank of Nigeria v Williams [2012] 745 Limitation Act 1988 (St Vincent and the Grenadines)………………. King v Gershon Robertson [2015] 849

134


M Marriages Act 1961 (Australia)………………………….……………. Green v Montagu [2011] 1341 Marital Property Act 1980 (New Brunswick)

s.15……………………….….. Pecore v Pecore [2007] 1591 Matrimonial Causes (Jersey) Law 1949

Art. 27……………………….. Charalambous v Charalambous [2004] 1061 CA Art 29………………………… Re B Trust [2007] 1361

Matrimonial Causes Act 1974 (Bermuda)……………………………. Jennings v Jennings [2010] 215 Matrimonial Property Act 1989 (Nova Scotia)

s.21…………………………… Pecore v Pecore [2007] 1591 Mental Health Act 1974 (Queensland)

Schedule 5, clause 15………… Re Viertel [2003] 1075 Mental Health Law (1997 Revision) (Cayman)

s.13…………………………… Re D [2012] 1701 s.14…………………………… Re D [2012] 1701

Mental Treatment Law (Guernsey) 1939…………………………….. In the matter of X [2009] 353 Mental Treatment (Amendment) (Guernsey) Law 1956…………….. In the matter of X [2009] 353 Monegasque Civil Code (Monaco)

Art 83………………………… Haji-Ioannou v Frangos [2009] 1747 Art 602………………………. Haji-Ioannou v Frangos [2009] 1747 Art 658……………………….. Haji-Ioannou v Frangos [2009] 1747 Art 659………………………. Haji-Ioannou v Frangos [2009] 1747

Money Laundering Decree No 3 of 1995 (Nigeria) Reg. 6………………………… Abou-Rahmah v Abacha [2006] 377; Abou-Rahmah v Abacha [2007] 1 CA Reg 10……………………….. Abou-Rahmah v Abacha [2006] 377

New South Wales Stamp Duties Act 1920……………………………. IRC v Eversden [2003] 893 CA Newfoundland Corporation Act 1990

s.124…………………………. Antle v R [2010] 373

135


O Ordinance No 2 of 1928 (Kenya)

s.8……………………………. Brown v HM Queen Mother’s Executors [2007] 1129 s.20………………………….. Brown v HM Queen Mother’s Executors [2007] 1129

Organisation of the Federal Judiciary Act of 16 December 1943 (Switzerland)

Art 43………………………… X v USA [2004] 1493 Art 46………………………… X v USA [2004] 1493 Art 48………………………… X v USA [2004] 1493 Art 54………………………… X v USA [2004] 1493 Art 55………………………… X v USA [2004] 1493 Art 63………………………… X v USA [2004] 1493

P Papua New Guinea Act

s.47…………………………… Re Dion Investments Pty Ltd [2014] 1333 Partnership Ordinance (Hong Kong)

s.12…………………………… Peconic Industrial Developments Ltd v Lau Kwok Fai [2009] 121 s.30…………………………… Kao Lee & Yip v Koo [2003] 1283 s.31…………………………… Kao Lee & Yip v Koo [2003] 1283

Perpetuities Act 1964 (New Zealand) s.6……………………………. Johns v Johns [2005] 529

Perpetuities Act (Ontario) s.7…………………………….. Re Merry, Meredith v Plaxton [2003] 424

Personen-und Gesellschaftrecht 1926 (Liechtenstein) Art. 920………………………. Mahme Trust Reg v Nezhet Tayeb [2003] 21 Art.921……………………….. Mahme Trust Reg v Nezhet Tayeb [2003] 21 Art. 924………………………. Mahme Trust Reg v Nezhet Tayeb [2003] 21

136


Art.932A………………….….. Mahme Trust Reg v Nezhet Tayeb [2003] 21 Powers of Attorney Act 1996 (Canada BC) s.8……………………………. Easingwood v Cockcroft [2016] 1675 s.9………………………….… Easingwood v Cockcroft [2016] 1675 Pt.2…………………………… Easingwood v Cockcroft [2016] 1675 Pt.3…………………………… Easingwood v Cockcroft [2016] 1675 Practice Direction RC 05/11 Taxation of Costs in

(Jersey)…..…………………………………………………….. Alhamrani v Alhamrani [2008] 941 JCA Civil Proceedings Practice Direction RC 06/02

Taxation of Costs – Factor ‘A’ Rater per hour (Jersey)…….. Alhamrani v Alhamrani [2008] 941 JCA Privy Council (Appeals from the High Court) Act 1975……………... Barns v Barns [2005] 1101 Probate Act 1989 (Nova Scotia)

s.11…………………………… Critchley v Critchley [2008] 1563 s.31…………………………… Critchley v Critchley [2008] 1563 s.153…………………………. Critchley v Critchley [2008] 1563

Probate Act 2000 (Nova Scotia) s.46…………………………… Re Clements Estates [2007] 1717 s.47…………………………… Re Clements Estates [2007] 1717 s.64…………………………… Re Willis, Willis v Wilson [2010] 169 s.97…………………………… Critchley v Critchley [2008] 1563

Probate and Administration Act (Cap 251 2000 Rev Ed) (Singapore)

s.7……………………………. Peters v Pinder [2011] 1379 Probate Fee Act 1999 (British Columbia)

s.1-3…………………………. Re Bloom, Bernstein v The Queen [2004] 613 s.9……………………………. Re Bloom, Bernstein v The Queen [2004] 613

Proceeds of Crime (Jersey) Law 1999………………………………… Re Bird Charitable Trust and Bird Purpose Trust, Basel Trust Corp (Channel Islands) Ltd [2008] 1505

Art 1…………………………. Re Kaplan [2010] 1171 Art 2…………………………. Re Kaplan [2010] 1171 Art 15………………………… Re Kaplan [2010] 1171 Art 16………………………… Re Kaplan [2010] 1171 Art 32………………………… Ani v Barclays Private Bank & Trust Ltd [2005] 469 Sch 1…………………………. Re Kaplan [2010] 1171

Property Law Act 1952 (New Zealand)

137


s.11…………………………… Kain v Hutton [2005] 977 s.60…………………………… Official Assignee in Bankruptcy v Wilson [2008] 1235 s.140………………………….. Hostick v The New Zealand Railway & Locomotive Society Waikato Branch

[2007] 1563 s.143…………………………. Hostick v The New Zealand Railway & Locomotive Society Waikato Branch

[2007] 1563; Butler v Butler [2016] 1519 Property Law Act 1958 (Victoria) s.185…………………………. CPT Custodian v Commissioner of State Revenue [2006] 447 Property Law Act 2007 (New Zealand)

s.348………………………….. Official Assignee in Bankruptcy v Wilson [2008] 1235 Property (Relationships) Act 1976 (New Zealand)…………………... Charman v Charman [2007] 1151 CA

s.1……………………………. Harrison v Harrison (1) [2009] 1319; Clayton v Clayton [2016] 955 s.2……………………………. Harrison v Harrison (1) [2009] 1319; Clayton v Clayton [2016] 955 s.4……………………………. Clayton v Clayton [2016] 955 s.8……………………………. Clayton v Clayton [2016] 955 s.9……………………………. Clayton v Clayton [2016] 955 s.21…………………………... Clayton v Clayton [2016] 955 s.25…………………………… Harrison v Harrison (1) [2009] 1319; Harrison v Harrison (2) [2009] 1333;

Clayton v Clayton [2016] 955 s.33…………………………… Harrison v Harrison (1) [2009] 1319; Harrison v Harrison (2) [2009] 1333;

Clayton v Clayton [2016] 955 s.39…………………………… Harrison v Harrison (2) [2009] 1333 s.44…………………………… Harrison v Harrison (1) [2009] 1319 s.44…………………………… Official Assignee in Bankruptcy v Wilson [2008] 1235 s.44C…………………………. Official Assignee in Bankruptcy v Wilson [2008] 1235 s.61…………………………… Re Hamblett [2009] 559

Protected Estates Act 1983 (New South Wales) s.48…………………………… Re Viertel [2003] 1075

Provincial Elections Act 1960 (British Columbia) s.5……………………………. Sidney and North v British Columbia [2017] 135 Public Trustee Act 1978 (Queensland)

s.89…………………………… Re Viertel [2003] 1075 s.134…………………………. Re Viertel [2003] 1075

138


Q Queensland Succession Duty Act……………………..……………… Re Hemming [2008] 1833

R Real Property Limitation Act 1851 (St Vincent and the Grenadines) s.4…………………………….. King v Gershon Robertson [2015] 849 s.12…………………………… King v Gershon Robertson [2015] 849 s.21…………………………… King v Gershon Robertson [2015] 849 s.31…………………………… King v Gershon Robertson [2015] 849 Restatement of Trusts (US) s.57……………………………. BQ v DQ [2011] 373 Royal Court Civil Rules (Guernsey) 2007

r.37…………………………… HMRCC v Gresh [2010] 1303 Royal Court Rules (2004) Jersey……………………………………… Re R Remuneration Trust, GL Nautilus Trustees Ltd [2010] 497

r 6/13…………………………. Alhamrani v Alhamrani [2008] 941 JCA Pt 12………………………….. Alhamrani v Alhamrani [2008] 941 JCA r 12/5………………………….. Alhamrani v Russa Management Ltd [2007]1317 r 12/7………………………….. Alhamrani v Russa Management Ltd [2007]1317

Rules of the Supreme Court 1971 (Western Australia) Order 18

Rule 13 ………………. Christian Brothers of Western Australia Inc’s Trustees v A-G of Western Australia [2007] 1375

139


S Solicitors Act 1990 (Ontario)

s.9…………………………….. Bott v Macaulay [2007] 235 s.11…………………………… Bott v Macaulay [2007] 235 s.16…………………………… Bott v Macaulay [2007] 235 s.25…………………………… Bott v Macaulay [2007] 235

Solicitors (Amendment) Act 1994 (Ireland) s.68…………………………… Fraser v Buckle [2003] 1389

Stamp Duties Act 1920-1959 (New South Wales)……………………. Gregg v Pigott [2012] 953 Statute Law (Miscellaneous Provisions) Act (No 2) 2007 (New South Wales)

s.27…………………………… Miskelly v Arnheim [2009] 1529 Status of Children Act 1996 (New South Wales)

s.9……………………………. Re Barlow, Dalton v Ellis [2008] 1333 s.11…………………………… Re Barlow, Dalton v Ellis [2008] 1333 s.13…………………………… Re Barlow, Dalton v Ellis [2008] 1333

Successiewet 1956 (Netherlands) Art 1…………………………. van Hilten-van Heijden’s heirs v Inspecteur van de Belastingdienst [2006] 919 Art 3…………………………. van Hilten-van Heijden’s heirs v Inspecteur van de Belastingdienst [2006] 919 Succession Act 1965 (Ireland)

s.10…………………………… In re Flood [2002] 189 s.26…………………………… In re Flood [2002] 189 s.27…………………………… In re Flood [2002] 189 s.120…………………………. Cawley v Lillis [2013] 559

Succession Act 1981 (Queensland) s.41…………………………… Blackett v Darcy [2006] 581 Succession Act 2006 (New South Wales)

Schedule 1…………………… Miskelly v Arnheim [2009] 1529 Succession Law Reform Act 1990 (Ontario)

s.20…………………………… Re Clements Estates [2007] 1717 s.26……………………….….. Hall v Estate of Bruce Bennett [2003] 829

Superannuation Industry (Supervision) Regulations (Australia) (SR 1994/57)

140


Reg 2.40……………………… Crowe v Stevedoring Employees Retirement Fund PtyLtd [2005] 1271 Supreme Court (General Civil Procedure) Rules 1996 (Victoria) (SR 19/1996)

r54.02………………………… Crowe v Stevedoring Employees Retirement Fund Pty Ltd [2005] 1271

T Texas Trust Code

s112.054……………………… Re Barton, Tod v Barton [2002] 471 Transfer of Land Act 1958 (Vicoria) s.89…………………………… CPT Custodian v Commissioner of State Revenue [2006] 447 Trustee Act 1893 (Eire) s.26……………………….….. Cawley v Lillis [2013] 559 Trustee Act 1925 (New South Wales)

s.63…………………………… Re Macedonian Orthodox Community Church St Petka Inc’s application (No 3) [2007]1429

s.81…………………………… Re Dion Investments Pty Ltd [2014] 1333 Trustee Act 1936 (South Australia)…………………………………… Re Dion Investments Pty Ltd [2014] 1333 s.14…………………………… Raftland v Federal Commissioner of Taxation [2006] 657 s.16…………………………… Raftland v Federal Commissioner of Taxation [2006] 657 s.70…………………………… Raftland v Federal Commissioner of Taxation [2006] 657 Trustee Act 1956 (New Zealand)………………………………………. Wingate v Butterfield Trust (Bermuda) Ltd [2008] 357

s.13E…………………………. Kain v Hutton [2007] 1751 CA s.14…………………………… Patchett v Williams [2006] 639 s.15…………………………… Re Allen, Lewis v Vincent [2008] 1691 s.28…………………………… Patchett v Williams [2006] 639 s.38…………………………… Re OPC Managed Rehab Ltd, Levin v Ikiua [2010] 469 s.41…………………………… Kain v Hutton [2005] 977 NZHC; Kain v Hutton [2007] 1751 CA; Kain v

Hutton [2008] 1381 SC s.51…………………………… Kain v Hutton [2005] 977; Hope v Khyentse [2007] 1551; [2010] 469 Re OPC

Managed Rehab Ltd, Levin v Ikiua s.52…………………………… Re OPC Managed Rehab Ltd, Levin & v Ikiua [2010] 469

141


s.64…………………………… Kain v Hutton [2005] 977 s.66…………………………… Patchett v Williams [2006] 639; Re Allen, Lewis v Vincent [2008] 1691 s.66…………………………… Re the Fletcher Energy Employee Educational Fund, Galley v Gordon [2004]

199; Re Hamblett [2009] 559 s.68…………………………… Re the Fletcher Energy Employee Educational Fund, Galley v Gordon [2004] 199 s.73…………………………… Wong v Burt [2005] 291 s.75…………………………… Re Allen, Lewis v Vincent [2008] 1691

Trustee Act 1958 (Victoria) s.3…………………………….. Nolan v Nolan [2004] 1261VCA s.67……………………...……. Youyang Pty Ltd v Minter Ellison [2003] 751

Trustee Act 1961 (Cayman) s.61…………………………… IFG International v French [2013] 251; IFG International v French [2014] 1191 Trustee Act 1961 (Isle of Man)

s.61…………………….…….. Re Alliance & Leicester International Ltd [2004] 927 s.62…………………………… Re Barclays Private Bank & Trust [2015] 1315

Trustee Act 1975 (Bermuda) s.47A………………………… In the matter of the F Trust [2016] 859 Trustee Act of Nova Scotia 1989

s.16…………………………… Critchley v Critchley [2008] 1563 s.31…………………………… Critchley v Critchley [2008] 1563 s.59…………………………… Critchley v Critchley [2008] 1563

Trustee Act RSO 1990 s.3……………………………. Re Merry, Meredith v Plaxton [2003] 424 s.5…………………………….. Re Merry, Meredith v Plaxton [2003] 424 s.65…………………………… Re Merry, Meredith v Plaxton [2003] 424 s.103…………………………. Gonder v Evans [2011] 41

Trustee Act 1998 (Bahamas) s.38…………………………… Dawson-Damer v Taylor Wessing [2016] 253 Trustees Act 1962 (Western Australia)

s.17…………………………… Wendt v Orr [2005] 223 s.19…………………………… Wendt v Orr [2005] 223 s.71…………………………… Wendt v Orr [2005] 223 s.75…………………………… Wendt v Orr [2005] 223 s.65…………………………… Wendt v Orr [2005] 223; Wendt v Orr (costs) [2005] 423 s.92…………………………… Wendt v Orr [2005] 223; Wendt v Orr (costs) [2005] 423

142


s.94…………………………… Wendt v Orr [2005] 223; Wendt v Orr (costs) [2005] 423 s.97…………………………… Wendt v Orr [2005] 223

Trustee Act (British Virgin Islands) s.24…………………………… Appleby Corporate Services v Citco Trustees [2016] 375 s.31…………………………… Appleby Corporate Services v Citco Trustees [2016] 375 Trustee Ordinance Cap 29 (Hong Kong)

s.34(1)……………………….. Re Sadick (dec'd), da Silva v HSBC Trustee (Hong Kong) Ltd [2010] 863 Trustees and Executors Act 1961 s.47…………………………… Re Dion Investments Pty Ltd [2014] 1333 The Trusts Act 1973 (Queensland)……………………………………. McKnight v Ice Skating Queensland Incorporated [2009] 989 Trusts (Guernsey) Law 1989………………………………………….. Spread Trustee Co Ltd v Hutcheson [2010] 315

s.1…………………………….. Bathurst v Kleinwort Benson (Channel Islands) Trustees Ltd [2007] 759 s.4…………………………….. Bathurst v Kleinwort Benson (Channel Islands) Trustees Ltd [2007] 759 s.8………………………..….. Bathurst v Kleinwort Benson (Channel Islands) Trustees Ltd [2007] 759

s.11A……………………..…. Spread Trustee Co Ltd v Hutcheson [2012] 317 s.16………………………..… Virani v Guernsey Int Trustees Ltd (No 1) [2004] 1007 s.18………………………..… Bathurst v Kleinwort Benson (Channel Islands) Trustees Ltd [2007] 759;

Spread Trustee Co Ltd v Hutcheson [2012] 317 s.20……………………..……. Bathurst v Kleinwort Benson (Channel Islands) Trustees Ltd [2007] 759 s.21………………………..… Bathurst v Kleinwort Benson (Channel Islands) Trustees Ltd [2007] 759 s.22………………………..… Bathurst v Kleinwort Benson (Channel Islands) Trustees Ltd [2007] 759;

Stuart-Hutcheson v Spread Trustee Company Ltd [2002] 1213; Virani v Guernsey Int Trustees Ltd (No 1) [2004] 1007

s.23………………………..… Bathurst v Kleinwort Benson (Channel Islands) Trustees Ltd [2007] 759 s.26………………………..… Bathurst v Kleinwort Benson (Channel Islands) Trustees Ltd [2007] 759 s.28………………………..… Bathurst v Kleinwort Benson (Channel Islands) Trustees Ltd [2007] 759;

Re the K Trust [2016] 1225 s.33………………………..… Bathurst v Kleinwort Benson (Channel Islands) Trustees Ltd [2007] 759 s.34………………………..… Virani v Guernsey Int Trustees Ltd (No 1) [2004] 1007 s.39…………………………… Virani v Guernsey Int Trustees Ltd (No 1) [2004] 1007; Spread Trustee Co

Ltd v Hutcheson [2012] 317 s.48…………………….…..… Bathurst v Kleinwort Benson (Channel Islands) Trustees Ltd [2007] 759

s.50…………………….…..… Spread Trustee Co Ltd v Hutcheson [2012] 317 s.52………………………...… Re the V Settlement [2010] 733; In the matter of X [2009] 353 s.55………………………..… Spread Trustee Co Ltd v Hutcheson [2012] 317

143


s.59………………………..… Bathurst v Kleinwort Benson (Channel Islands) Trustees Ltd [2007] 759 s.60…………………………… Bathurst v Kleinwort Benson (Channel Islands) Trustees Ltd [2007] 759 s.62…………………………… Bathurst v Kleinwort Benson (Channel Islands) Trustees Ltd [2007] 759

Re the V Settlement [2010] 733 s.63…………………………… Bathurst v Kleinwort Benson (Channel Islands) Trustees Ltd [2007] 759

Re the V Settlement [2010] 733; Virani v Guernsey Int Trustees Ltd (No 1) [2004] 1007

s.65……………………..…… Stuart-Hutcheson v Spread Trustee Company Ltd (costs) [2002] 1523; Virani v Guernsey Int Trustees Ltd (No 1) [2004] 1007

s.69………………………..… HMRCC v Gresh [2010] 1303 s.72………………………..…. Bathurst v Kleinwort Benson (Channel Islands) Trustees Ltd [2007] 759;

Spread Trustee Co Ltd v Hutcheson [2012] 317 s.73………………………..… Bathurst v Kleinwort Benson (Channel Islands) Trustees Ltd [2007] 759 s.74………………..………… Bathurst v Kleinwort Benson (Channel Islands) Trustees Ltd [2007] 759 s.75……………..…………… Bathurst v Kleinwort Benson (Channel Islands) Trustees Ltd [2007] 759

s.83……………..…………… Spread Trustee Co Ltd v Hutcheson [2012] 317 s.84……………..…………… Spread Trustee Co Ltd v Hutcheson [2012] 317 Trusts (Guernsey) Law 2007

s.15………………..….……… Re the K Trust [2016] 1225 s.20………………..…….…… Re the K Trust [2016] 1225 s.32…………………...……… Re the K Trust [2016] 1225 s.35…………………………… Re the K Trust [2016] 1225 s.57…………………………… In the matter of X [2009] 353 s.69…………………………… Re B, B v T [2013] 763; Re the K Trust [2016] 1225 s.80…………………………… Re the K Trust [2016] 1225 s.86…………………………… Re the K Trust [2016] 1225

Trusts Amendment (Guernsey) Law 1990….………………………… Bathurst v Kleinwort Benson (Channel Islands) Trustees Ltd [2007] 759 s.1…………………………….. Spread Trustee Co Ltd v Hutcheson [2010] 315; Spread Trustee Co Ltd v

Hutcheson [2012] 317 Trusts (Amendment) (Jersey) Law 1989 Art 5………………………….. Spread Trustee Co Ltd v Hutcheson [2012] 317 Trusts (Amendment No 4) (Jersey) Law 2006…………………….…. Re B Trust [2007] 1361; Alhamrani v Alhamrani [2008] 753 JRC; Oakley

v Osiris Trustees Ltd [2009] 461 Trusts (Jersey) Law 1984

Article 1……………………… Freeman v Ansbacher Trustees (Jersey) Ltd [2010] 569

144


Article 2……………………… Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2004] 1; Bagus Investments Ltd v Kastening [2012] 1675

Article 5……………………… EMM Capricorn Trustees v Compass Trustees [2001] 997; Re Winton Investment Trust, Seaton v Morgan [2008] 553

Article 8……………………… Compass Trustees v McBarnett [2003] 461; Re A Trust, B v C [2011] 749 Article 9……………………… Re B Trust [2007] 1361; Re H Trust, SW v X Trust Company Ltd [2008] 1025

JRC; Re Winton Investment Trust, Seaton v Morgan [2008] 553; DR v GR [2013] 1123

Article 10………….…………. Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2004] 1 Article 11…………………….. Re Mr and Mrs P Capital Asset Protection Plan Trust, JP v Atlas Trading

Company (Jersey) Ltd [2009] 873 Article 12……………………. Re Mr and Mrs P Capital Asset Protection Plan Trust, JP v Atlas Trading

Company (Jersey) Ltd [2009] 873 Article 20………….…………. Oakley v Osiris Trustees Ltd [2009] 461 Article 21………………….…. Alhamrani v Russa Management Ltd [2007]1317; Freeman v Ansbacher Trustees

(Jersey) Ltd [2010] 569 Article 24……………………. U Ltd v B [2013] 545 Article 25……………………. Breakspear v Ackland [2008] 777; Spread Trustee Co Ltd v Hutcheson [2012] 317 Article 26…………………….. Alhamrani v Alhamrani [2008] 941 JCA; Alhamrani v Russa Management Ltd

[2007]1317; Landau v Anburn Trustees Ltd [2008] 487 Article 30……………………. Freeman v Ansbacher Trustees (Jersey) Ltd [2010] 569 Article 33……………………. Bagus Investments Ltd v Kastening [2012] 1675 Article 37……………………. Oakley v Osiris Trustees Ltd [2009] 461 Article 41……………………. Re T Settlement [2002] 1529 Article 43……………………. Re an estate trust [2001] 571; Re the Peter Hynd `H’ Settlement [2001] 1027; Re

the Norman trust agreement [2002] 1479; Re T Settlement [2002] 1529; Compass Trustees v McBarnett [2003] 461; Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2004] 1; Mubarak v Mubarik [2009] 1543;

Article 47……………………. Re the Esteem Settlement [2002] 337; Re T Settlement [2002] 1529; Re Green GLG Trust, ex parte Abacus (CI) Ltd [2003]377; Compass Trustees v McBarnett [2003] 461; Mubarak v Mubarik [2009] 1543

Article 51……………………. Re B Trust [2007] 1361; Re A Trust Company Ltd [2008] 377; Alhamrani v Alhamrani [2008] 941 JCA; Re H Trust, SW v X Trust Company Ltd [2008] 1025 JRC; Mubarak v Mubarik [2009] 1543; Re X (Trust) [2013] 731; DR v GR [2013] 1123; Tchenguiz-Imerman v Imerman [2014] 145

145


Article 52……………………. Oakley v Osiris Trustees Ltd [2009] 461 Article 53……………………. Alhamrani v Russa Management Ltd [2007]1317; Alhamrani v Alhamrani [2008]

753 JRC; Alhamrani v Alhamrani [2008] 941 JCA Article 56……………………. Alhamrani v Alhamrani [2008] 753 JRC; Gregson v HAE Trustees Ltd [2008] 999 Article 57…………………….. Freeman v Ansbacher Trustees (Jersey) Ltd [2010] 569; Bagus Investments Ltd v

Kastening [2012] 1675 Trusts Law 1996 (Cayman)

s.2………………………..…. Tassaruf Mevduati Sigorta Fonu v Merrill Lynch Bank and Trust Company (Cayman) Ltd [2010] 1285

s.48…………………………… ATC (Cayman) Ltd v Rothschild Trust Cayman Ltd [2007] 951 Trusts Law (2001 Revision) (Cayman)

s.14…………………………. Re the K Trust [2016] 1225 s.96…………………………… AN v Barclays Private Bank & Trust (Cayman) Ltd [2007] 565 s.97…………………………… AN v Barclays Private Bank & Trust (Cayman) Ltd [2007] 565 s.98…………………………… AN v Barclays Private Bank & Trust (Cayman) Ltd [2007] 565 s.100…………………………. AN v Barclays Private Bank & Trust (Cayman) Ltd [2007] 565 s.103……………………….… AN v Barclays Private Bank & Trust (Cayman) Ltd [2007] 565

Trusts Law (2007 Revision) (Cayman) s.2……………………………. Tasaruff Mevduati Sigorta Fonu v Merill Lynch Bank and Trust Co Cayman

[2011] 1083 s.50-57……………………….. Tasaruff Mevduati Sigorta Fonu v Merill Lynch Bank and Trust Co Cayman

[2011] 1083 Trusts Law (2009 Revision) (Cayman)

s.63…………………….…….. Re Z Trust [2011] 735 s.72…………………………… Re Z Trust [2011] 735 s.74…………………………… Re Z Trust [2011] 735

Trusts Law (2009 Revision) (Bermuda) s.48…………………………… Jennings v Jennings [2010] 215 s.90…………………………… Jennings v Jennings [2010] 215

Trusts (Special Provisions) Act 1989 (Bermuda) s.12B(J)………………………. In the matter of the F Trust [2016] 859

146


U Uniform Trust Code (United States)


W Wills Act 1988 (Bermuda) s.7……………………………. BQ v DQ [2011] 373 s.9……………………………. Re the Hanover Trust [2016] 1755 s.14…………………………… BQ v DQ [2011] 373 s.16…………………………… BQ v DQ [2011] 373 Wills Act 1996 (British Columbia)

s.4…………………………….. Turner, Alma deceased, re [2004] 1467 s.29…………………………… Re Bloom, Bernstein v The Queen [2004] 613

Wills Act (Laws of Dominica, C 9:01) s.29…………………………… Charles v Barzey [2003] 343

Wills Act 1973 (New Brunswick) s.20…………………………… Re Clements Estates [2007] 1717

Wills Act (RSNS) 1989 (Nova Scotia) c.505…………………………. Re Willis, Willis v Wilson [2010] 169

Wills Act 1996 (Saskatchewan) s.22…………………………… Re Boehm’s estate [2004] 1411

Wills Act (South Africa) 1953…………………………………………. Marley v Rawlings [2012] 639 CA Wills Law (2004 Revision) (Cayman)

s.22…………………………… Tasarruf Mevduati Sigorta Fonu v Merrill Lynch Bank and Trust Company (Cayman) Ltd [2010] 1285; Tasaruff Mevduati Sigorta Fonu v Merill Lynch Bank and Trust Co Cayman [2011] 1083; Tasarruf Mevduarti Sigorta Fonu v Merrill Lynch Bank & Trust Cayman [2011] 1249 PC

147


Wills, Probate and Administration 1898 (NSW) s.29A………………………… Miskelly v Arnheim [2009] 1529

Wills Variation Act 1996 (c.490) (B.C. Canada)…………………….. Easingwood v Cockroft [2016] 1675 Winding-up and Restructuring Act 1985 (Canada)

s.19…………………………… Re The Christian Brothers of Ireland in Canada [2004] 1079 s.21…………………………… Re The Christian Brothers of Ireland in Canada [2004] 1079 s.103…………………………. Re The Christian Brothers of Ireland in Canada [2004] 1079

Wrongs Act 1958 (Victoria) s.23B………………………….. Alexander v Perpetual Trustees WA [2002] 837

Wills and Trusts Law Reports Index - Legalease · 1 . Wills and Trusts Law Reports Index Part 1 –...

Documents

Transcript of Wills and Trusts Law Reports Index - Legalease · 1 . Wills and Trusts Law Reports Index Part 1 –...