1
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
Wills and Trusts Law Reports Index (January 2000 – Spring 2018)
Part 1
Statutes, Statutory Instruments, Directives,
Conventions and Treaties Considered
1. United Kingdom Statutes
2. United Kingdom Statutory Instruments
3. Europen Conventions and Directives and International Treaties
4. International Statutes and Rules
N.B. The Civil Procedure Rules are not yet indexed
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Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
1 United Kingdom Statutes
A
Access to Justice Act 1999
s.11………………………..… Rowe v Clarke (Costs) [2007] 373
s.54………………………...... Re MB [2006] 299
s.55………………………..… Re C [2009] 55
Accessories and Abettors Act 1861
s.8……………………..…….. Bowman v Fels [2005] 483 CA
Accumulation Act 1800
(The Thellusson Act)…………………………………………... Retirement Care Group Ltd v HMRCC [2008] 913
Act of 1494 (Scotland) c.57……………………………………………. Re the Baronetcy of Pringle of Stichill [2016] 1117
Act of 1799 (39 Geo III, c13)
s.10……………………..…… R (on the application of Davies) v HMRC [2012] 217
Administration of Estates Act:
1925
s.1………………………..…. Green v Gaul [2006] 1391 CA
s.2………………………..…. Birdseye v Boythorne & Co [2015] 961
s.9………………………..…. Nolan v Nolan [2004] 1261; Re Loftus, Green v Gaul [2005] 1327;
Haji-Ioannou v Frangos [2009] 1747; Gudavadze v Kay [2012] 1753
s.21………………………..… Frear v Frear [2009] 221
s.25………………………..… Re Clough-Taylor, Coutts v Banks [2003] 15; CI v NS [2004] 1113; Blades v Isaac
[2016] 589; Bathurst v Chantier [2018] 1207
s.27………………………..… Gray v Richards Butler [2001] 625; Cobden-Ramsay v Sutton [2009] 1303
s.28………………………..… Nolan v Nolan [2004] 1261; Haastrup v Okorie [2016] 803
s.32………………………..… Tasarruf Mevduarti Sigorta Fonu v Merrill Lynch Bank & Trust Cayman [2011]
1249 PC
s.33………………………..… Nolan v Nolan [2004] 1261; Green v Gaul [2006] 1391 CA; Re Bernstein
Bernstein v Jacobson [2010] 559
s.34……………………….… RSPCA v Sharp [2010] 839; Petterson v Ross [2014] 321
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Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
s.35……………………….… Re Ross, Ross v Perrin-Hughes [2005] 193; Petterson v Ross [2014] 321
s.36………………………… Jemma Trust Company Ltd v Kippax Beaumont Lewis [2005] 683; Thompson v
Bee [2010] 357
s.37………………………… Gray v Richards Butler [2001] 625
s.41………………………… Hughes v Bourne [2012] 1333
s.44………………………… Re Loftus, Green v Gaul [2005] 1327 Ch; Davies v Sharples [2006] 839; Bathurst
v Chantier [2018] 1207
s.46………………………… Re DWS, TWGS v JMG [2001] 445; S v T [2006] 1461; Re Bernstein, Berstein v
Jacobson [2010] 559; Gregg v Pigott [2012] 953; Re Jones [2016] 661; Adepoju v
Akinola [2017] 187
s.47………………………… Re DWS, TWGS v JMG [2001] 445; Green v Gaul [2006] 1391 CA; S v T [2006]
1461; Re Bernstein, Bernstein v Jacobson [2010] 559; Morley-Clarke v Brooks
[2011] 297; Wright v Gater [2012] 549; Gregg v Pigott [2012] 953
s.49………………………… Randall v Randall [2015] 99
s.50………………………… West v West [2006] 157; Gregg v Pigott [2012] 953; Re Goodman (deceased)
[2013] 1181
s.55………………………… Scarfe v Matthews [2012] 1579; Bathurst v Chantier [2018] 1207
Schedule 1…………………. Creasey v Sole [2013] 931; Petterson v Ross [2014] 321
1971
s.9………………………….. Re Clough-Taylor, Coutts v Banks [2003] 15
s.11………………………… Segbedzi v Segbedzi [2002] 83
Administration of Estates (Small Payments Act) 1965
s.2……………………………. Goenka v Goenka [2016] 417
Sch 2…………………………. Goenka v Goenka [2016] 417
Administration of Justice Act:
1925
s.34…………………………… RSPCA v Sharp [2011] 311
1960
s.12………………………….…… Independent News and Media v A [2010] 55
1969
s.12…….………..…………… Daraydan Holdings Ltd v Solland International Ltd [2004] 815
s.17…………..……………… Re D [2016] 1153
1982……………………………..……………………………... Thomas v Kent [2007] 177
s.17…………………………... Sherrington v Sherrington [2005] 587; Marley v Rawlings [2014] 299 SC
s.18…………………………… Court v Despallieres [2010] 437
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Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
s.20…………………………… Chittock v Stevens [2000] 643; In re Grattan [2001] 1305; Re Barton, Tod v
Barton [2002] 471; Re Bell, Bell v Georgiou [2002] 1105; Wong v Wong [2003]
1161; Lamothe v Lamothe [2006] 1433; Goodman v Goodman [2006] 1807; Re
Munday, Price v Craig [2006] 1873; Re Martin, Clarke v Brothwood [2007] 229;
Hobart v Hobart [2007] 1213; Pengelly v Pengelly [2007] 1619; Sprackling v
Sprackling [2009] 897; Littlewood v Wilkinson Woodward [2009] 1189;
Parkinson v Fawdon [2010] 79; Esson v Esson [2010] 187; RSPCA v Sharp
[2011] 311; Marley v Rawlings [2011] 595; Boswell v Lawson [2011] 931; Re
Ryan, Gerling v Gerling [2011] 1029; Lines v Porter [2012] 629; Marley v
Rawlings [2012] 639 CA; Kell v Jones [2013] 507; Paynter v Hinch [2013] 529;
Joshi v Mahida [2013] 859; Rainbird v Smith [2013] 1609; Marley v Rawlings
[2014] 299 SC; Brooke v Purton [2014] 745; Tadros v Barratt [2014] 1753;
Kennedy v Kennedy [2015] 837; Guthrie v Morel [2016] 273; Fielden v Christie-
Miller [2015] 1689; Re Harte [2015] 1735; Jump v Lister [2017] 61; Park v Cho
[2017] 279; Slattery v Jagger [2017] 321
s.21…………………………… Re Broadbent’s Will, ICRF v Bradley [2001] 967; In re Chambers, Watson v NCH
[2001] 1375; Re Barton, Tod v Barton [2002] 471; Ling v Ling [2002] 553; Re
Owen, Hodgson v Clare [2002] 619; Solem v Guyster [2002] 1517; Pennington v
Waine [2003] 1011; Re Ross, Ross v Perrin-Hughes [2005] 193; Judge v HMRC
[2005] 1311; Lamothe v Lamothe [2006] 1433; Baynes v Hedger [2008] 1719;
Esson v Esson [2010] 187; Perdoni v Curati [2012] 506 Ch; Marley v Rawlings
[2012] 639 CA; Scarfe v Matthews [2012] 1579; Spurling v Broadhurst [2012]
1813; Kell v Jones [2013] 507; Creasey v Sole [2013] 931; Rainbird v Smith
[2013] 1609; Loring v Woodland Trust [2014] 593; Brooke v Purton [2014] 745;
Reading v Reading [2015] 1245; Re Harte [2015] 1735 Gledhill v Arnold [2016]
653; Re KJP [2016] 687; Jump v Lister [2017] 61; The Royal Society v Robinson
[2017] 299; Slattery v Jagger [2017] 321; Hives v Machin [2017] 983; Bathurst v
Chantier [2018] 1207
s.22…………………………… Harrison v Gibson [2006] 289; Reading v Reading [2015] 1245
1985
s.41………………………….. Re Schmidt [2004] 887; Re Loftus, Green v Gaul [2005] 1327 Ch
s.44A………………………... Novoship (UK) v Nikitin [2014] 1521
s.44………………………….. Novoship (UK) v Nikitin [2014] 1521
s.48………………………….. Re Frost (deceased) [2013] 673
s.49………………………….. Gudavadze v Kay [2012] 1753
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Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
s.50………………………….. Green v Gaul [2006] 1391 CA; The Thomas and Agnes Carvel Foundation v
Carvel [2007] 1297; Dellar v Zivy [2008] 17; Re Steel (dec'd), Angus v Emmott
[2010] 531; Alkin v Raymond [2010] 1117; Dobson v Heyman [2010] 1153;
Kershaw v Micklethwaite [2011] 413; Zurich Professional Ltd v Brown [2011]
531; Burgess v Hawes [2012] 423; Khan v Crossland [2012] 841; Re Goodman
(deceased) [2013] 1181; National Westminster Bank plc v Lucas [2014] 637;
Wilby v Rigby [2015] 1845; Jones v Longley [2016] 317
s.56………………………….. Re Goodman (deceased) [2013] 1181
Administration of Justice (Scotland) Act 1985
s.8…………………………… Hughes v Lloyd [2008] 473
Adoption Act:
1950
s.13………………………….. Re Upton, Upton v National Westminster Bank Plc [2004] 1339
Schedule 5 para 4……………. Gregg v Pigott [2012] 953
1958
s.16…………………………… Re Upton, Upton v National Westminster Bank Plc [2004] 1339
1976 ………………………………………………….…………. Gregg v Pigott [2012] 953
s.6……………………………. S v T[2006] 1461
s.39……………………….….. S v T[2006] 1461; Hand v George [2017] 489
s.72………………………….. Hand v George [2017] 489
Adoption of Children Act:
1926
s.5……………………………. Re Upton, Upton v National Westminster Bank Plc [2004] 1339; Gregg v Pigott
[2012] 953; Hand v George [2017] 489
1939
s.16…………………………... Re Upton, Upton v National Westminster Bank Plc [2004] 1339
1949
s.9……………………………. Re Upton, Upton v National Westminster Bank Plc [2004] 1339; Hand v George
[2017] 489
2002
s.1……………………………. Re M, ITW v Z [2009] 1791; Re G (TJ) [2011] 231; Charity Comm v Catholic Care
(Diocese of Leeds) [2012] 1303; Re JDS, Smythe v JDS [2012] 475
ss.36-49……………………… Hand v George [2017] 489 Adults with Incapacity (Scotland) Act 2000……………………….……. HMRCC v Cairns [2009] 793
s.58………………………….. Re PO, JO v GO [2014] 337
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Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
Schedule 3…………………… Re PO, JO v GO [2014] 337
Agriculture Act 1986
Part 4………………………… Shirt v Shirt [2013] 317
Schedule 1, Paragraph 1(1)….. Ward v Brunt [2000] 731
Schedule 1, Paragraph 5(3)…... Ward v Brunt [2000] 731
Schedule 1, Paragraph 11……. Ward v Brunt [2000] 731
Agricultural Holdings Act:
1948
s.1……………………………. Re Rochelle, Padgham v Rochelle [2002] 1483
s.2……………………………. Re Rochelle, Padgham v Rochelle [2002] 1483
s.26…………………………… Uglow v Uglow [2004] 1183
1984……………………………………………………..………. Shirley v Crabtree [2008] 133
1986…………………………………………………..…………. Arnander v HMRCC [2007] 51; Hopper v Hopper [2009] 805; HMRC v Atkinson
[2012] 197; Atkinson v HMRCC [2010] 745
s.2……………………………. Creasey v Sole [2013] 931
s.4…………………………… Creasey v Sole [2013] 931
s.26…………………………… Uglow v Uglow [2004] 1183 CA
s.36…………………………… Shirley v Crabtree [2008] 133
s.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
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Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
Alexandra Park and Palace (Public Purposes) Act 1900
s.17………………………....... Bath & NE Somerset Council v Attorney-General [2002] 1257
s.26………………………….. Bath & NE Somerset Council v Attorney-General [2002] 1257
Animal Welfare Act 2006……………………………………………... Hanchett –Stamford v A.G. [2009] 101
Anti-Terrorism, Crime and Security Act 2001
s 23…………………………… Burden v UK [2008] 1129 (Grand Chamber)
Arbitration Act 1996
s.57…………………………… Joshi v Mahida [2013] 859
Attornies and Solicitors Act 1727
s.23……………………….….. Bentine v Bentine [2014] 197
Audit Commission Act 1998 s.18…………………………… Westminster City Council v Porter [2003] 135
B
Banking (Special Provisions) Act 2008 s.2……………………………. Re Kaupthing Singer & Friedlander Ltd [2011] 79
s.6……………………………. Re Kaupthing Singer & Friedlander Ltd [2011] 79
s.12…………………………... Re Kaupthing Singer & Friedlander Ltd [2011] 79
Schedule 2…………………… Re Kaupthing Singer & Friedlander Ltd [2011] 79
Bankrupt Laws Act 1822
s.3……………………………. Tasarruf Mevduarti Sigorta Fonu v Merrill Lynch Bank & Trust Cayman [2011]
1249 PC
Bankruptcy Act:
1825
s.77…………………………… Tasaruff Mevduati Sigorta Fonu v Merill Lynch Bank and Trust Co Cayman
[2011] 1083; Tasarruf Mevduarti Sigorta Fonu v Merrill Lynch Bank & Trust
Cayman [2011] 1249 PC
s.100…………………………. Tasarruf Mevduarti Sigorta Fonu v Merrill Lynch Bank & Trust Cayman [2011]
1249 PC
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Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
1869
s.15…………………………… Tasarruf Mevduarti Sigorta Fonu v Merrill Lynch Bank & Trust Cayman [2011]
1249 PC
s.49…………………………… Re Woodland-Ferrari [2002] 1539
s.30…………………………... Re Woodland-Ferrari [2002] 1539
1883
s.28…………………………… Re Woodland-Ferrari [2002] 1539
s.44…………………………… Tasaruff Mevduati Sigorta Fonu v Merill Lynch Bank and Trust Co Cayman
[2011] 1083; Tasarruf Mevduarti Sigorta Fonu v Merrill Lynch Bank & Trust
Cayman [2011] 1249 PC
s.47…………………………… Haines v Hill [2008] 447
1914…………………………………………………………..….. French v Barcham [2008] 1813
s.14…………………………... Squires v AIG Europe (UK) Ltd [2006] 705
s.26…………………………... Re Woodland-Ferrari [2002] 1539
s.30…………………………… Squires v AIG Europe (UK) Ltd [2006] 705
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
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Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
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
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
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Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
s.1…………………………….. White v Williamson; Abrahams v Williams [2011] 899; Magiera v Magiera [2017]
245
s.2……………………………. Skyparks Group plc v Marks [2001] 607; White v Williamson; Abrahams v
Williams [2011] 899
s.3……………………………. Hughmans Solicitors v Central Stream Services [2012] 1559; Hughmans
Solicitors v Central Stream Services [2013] 239 CA
Charitable Trusts Act 1853
s.6……………………………. Perkins v Women’s Total Abstinence Educational Union Ltd [2004] 133
s.17………………………….. Park v Cho [2017] 279
s.62…………………………… Perkins v Women’s Total Abstinence Educational Union Ltd [2004] 133
Charitable Trusts Amendment Act 1855
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 A-G of
Western Australia [2007] 1375; Hanchett –Stamford v A-G [2009] 101; The
Independent Schools Council v Charity Comm. [2012] 41; A-G v Charity
Commission [2012] 977; Helena Partnership v HMRC [2012] 1519
Charities Act:
1960
s.13…………………………… Shergill v Khaira [2014] 1729
s.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
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Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
1993
s.2……………………………. Re English PEN [2008] 1799
s.3…………………………….. Re Church of Scientology (E&W) [2005] 1151; Re AITC Foundation [2005] 1265
Re The Fine Lady Upon a White Horse Appeal [2006] 59; Re Trafford
Community Leisure Trust [2006] 543; Re The NFSH Charitable Trust Ltd [2006]
629; Re Crawley Green Model Railway Society [2006] 1381; Re CYLCH [2006]
1387; Re The Wolf Trust [2006] 1467; Re Living in Radiance [2007] 685; Re
Odstock Private Care Ltd [2008] 675; Re English PEN [2008] 1799; Helena
Partnership v HMRC [2012] 1519
s.4……………………………. Re Church of Scientology (E&W) [2005] 1151; The Independent Schools Council
v Charity Comm. [2012] 41; Helena Partnership v HMRC [2012] 1519
s.8……………………………. Phillips v RSPB [2012] 891; Charity Commission v Framjee [2014] 1489;
s.13…………………………… St Mary & St Michael Parish Advisory Co Ltd v Westminster Roman Catholic
Diocese Trustee [2006] 881; White v Williams [2010] 1089; Re the Sir Edward
Heath charitable trust [2012] 1469; Shergill v Khaira [2014] 1729
s.14B…………………………. White v Williams [2010] 1089
s.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; Park v Cho [2017] 279
s.36…………………………… Bayoumi v Women’s Total Abstinence Educational Union Ltd [2003] 317; Perkins
v Women’s Total Abstinence Educational Union Ltd [2004] 133; Re Shree
Vishwakarma Association of the UK [2007] 829; R (O’Callaghan) v Charity
Commission [2008] 117; Setchim v Foreign & Commonwealth Secretary [2014]
1621
s.37…………………………… Bayoumi v Women’s Total Abstinence Educational Union Ltd [2003] 317; Perkins
v Women’s Total Abstinence Educational Union Ltd [2004] 133
s.38…………………………… White v Williams [2010] 1083
s.39…………………………… White v Williams [2010] 1083
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Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
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
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; Park v Cho [2017] 279
s.311…………………………. Re Longman deceased [2012] 1421
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Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
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
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.8……………………………. Re JS (Disposal of Body) [2017] 227
s.20…………………………… Manchester CC v G [2014] 449
s.31…………………………… PJV v Adult Social Care Newcastle CC [2016] 705
s.100…………………………. DL v A Local Authority [2012] 1713
Church Buildings Act 1818
s.16…………………………… Fraser v Canterbury Diocesan Board of Finance [2003] 1125 Ch
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
……………………………………….. Roberts v Fresco [2018] 309 s.1……………………………. Dubai Aluminium v Salaam [2003] 163; Charter Plc v City Index Ltd [2006] 1705;
14
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
City Index Ltd v Gawler [2008] 1773; Niru Battery Manufactoring Co v Milestone
Trading Ltd [2004] 377; Purrunsing v A’Court [2016] 1027
s.2……………………………. Dubai Aluminium v Salaam [2003] 163; Charter Plc v City Index Ltd [2006] 1705;
City Index Ltd v Gawler [2008] 1773; Purrunsing v A’Court [2016] 1027
s.6……………………………. Charter Plc v City Index Ltd [2006] 1705; City Index Ltd v Gawler [2008] 1773
Civil Jurisdiction and Judgements Act 1982
s.3……………………………. Gomez v Gomez-Manche Vives [2008] 621(HC)
s.25…………………………… JSC Mezhdunarodniy Promyshlenniy Bank v Pugachev [2015] 225; JSC
Mezhdunarodniy Promyshlenniy Bank v Pugachev [2015] 991; JSC
Mezhdunarodniy Promyshlenniy Bank v Pugachev [2015] 1759
s.39…………………………… Chellaram v Chellaram [2002] 675
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
1833 ……………………………….. Creggy v Barnett [2018] 35; Creggy v Barnett [2018] 35
1874 ………………………………. Creggy v Barnett [2018] 35
1997
s.1……………………………. Bailey v Warren [2006] 753
s.8……………………………. Dellal v Dellal [2015] 1137
Cleveland Somerset Estates Act 1846
s.6…………………………… Bath & Wells v Jenkinson [2001] 353
Colonial Probates Act 1892…………………………………………… Re Hamblett [2009] 559
Commissioners for Revenue and Customs Act 2005
s.18…………………………… Edwards-Moss v HMRC [2016] 997
s.19…………………………… Edwards-Moss v HMRC [2016] 997
Commonable Rights Compensation Act 1882
s.2……………………………. Re Hitchen Cow Commoners Trust [2002] 1419
s.4……………………………. Re Hitchen Cow Commoners Trust [2002] 1419
15
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
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
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
16
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
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)
[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
17
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
Company Directors Disqualification Act 1986 ……………………… Land v Land’s Estate [2006] 1447; Sinclair Investments v Versailles Trade
Finance [2011] 839; Sinclair Investments v Versailles Trade Finance [2011] 1043
s.1……………………………. HMRCC v Hanson [2013] 1029
s.2……………………………. HMRCC v Hanson [2013] 1029
s.6……………………………. M v M [2013] 1725
s.13…………………………… HMRCC v Hanson [2013] 1029
s.15…………………………… HMRCC v Hanson [2013] 1029
s.17…………………………… HMRCC v Hanson [2013] 1029
Company Securities (Insider Dealing) Act 1985
s.1……………………………. Wight v Olswang (No 2) [2000] 783
s.3……………………………. Wight v Olswang (No 2) [2000] 783
Consumer Credit Act 1974
s.127…………………………. Hand v George [2017] 489
Contracts (Applicable Law) Act 1990………………………………… Re Barton, Tod v Barton [2002] 471
Contracts (Rights of Third Parties) Act 1999………………………… Birch v Curtis [2002] 965; Re Barlow, Dalton v Ellis [2008] 1333
s.1…………………………….. Charity Commission v Framjee [2014] 1489
Conveyancing (Scotland) Act 1924
s.17………………………….. Re the Baronetcy of Pringle of Stichill [2016] 1117
Conveyancing and Law of Property Act 1892
s.3…………………………… Ben Nevis (Holdings) v HMRC [2014] 1
Copyright, Designs and Patents Act 1988
s.1……………………………. Trustees of Mrs PL Travers Will Trust v HMRCC [2013] 1831
s.3……………………………. Trustees of Mrs PL Travers Will Trust v HMRCC [2013] 1831
s.16…………………………… Trustees of Mrs PL Travers Will Trust v HMRCC [2013] 1831
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
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Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
Court of Probate Act 1857
s.73…………………………… Re Goodman (deceased) [2013] 1181
Courts and Legal Services Act 1990
s.54…………………………… Catling v Catling [2014] 955
s.55…………………………… Catling v Catling [2014] 955
s.71…………………………… Re the Portman Estate [2015] 871
Cremation Act 1902 …………………………………………………… Re Trafford Community Leisure Trust [2006] 543; Helena Partnership v HMRC
[2012] 1519
Criminal Attempts Act 1981
s.1…………………………….. Bowman v Fels [2005] 481 CA
Criminal Justice Act:
1988………………………….…………………………………... R v IK [2007] 817
s.71…………………………… Bowman v Fels [2005] 481 CA; Re May, Revenue and Customs Prosecution
Office v May [2009] 1365; Larkfield Ltd v Revenue & Customs Prosecution
Office [2010] 1315; Sinclair Investments v Versailles Trade Finance [2011] 839;
Sinclair Investments v Versailles Trade Finance [2011] 1043; R v Hursthouse
[2013] 887
s.74…………………………… Re May, Revenue and Customs Prosecution Office v May [2009] 1365; Larkfield
Ltd v Revenue & Customs Prosecution Office [2010] 1315
s.77…………………………… Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2004] 1;
s.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
19
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
s.59…………………………… Patel v Mirza [2013] 1755
Schedule 2
Part III………………. Bowman v Fels [2005] 481 CA
Part V………………. Patel v Mirza [2014] 1567
2003
s.58…………………………… R v IK [2007] 817
Criminal Justice and Court Services Act 2000
s.28…………………………… Hand v George [2017] 489
Criminal Law Act 1977
s.1……………………………. Bowman v Fels [2005] 481 CA
Criminal Procedure (Insanity) Act 1964
s.1……………………………. Re Murphy dec’d, Dalton v Latham [2003] 687
Crown Proceedings Act 1947
s.17…………………………… Lee v Lee [2018]197
s.18…………………………… Lee v Lee [2018]197
Cruelty to Animals Act 1911………………………………………….. Hanchett –Stamford v A.G. [2009] 101
Crystal Palace Act 1914……………………………………………….. Bath & N E Somerset Council v Attorney-General [2002] 1257
D
Damages Act 1996
s.1……………………………. Robinson v Fernsby [2004] 259
s.2……………………………. Re JDS, Smythe v JDS [2012] 475
Data Protection Act 1998
s.1…………………………….. Dawson-Damer v Taylor Wessing [2016] 253; Re the Baronetcy of Pringle of
Stichill [2016] 1117
s.4……………………………. Re the Baronetcy of Pringle of Stichill [2016] 1117
s.7……………………………. Dawson-Damer v Taylor Wessing [2016] 253; Dawson-Damer v Taylor Wessing
[2018] 57
s.8……………………………. Dawson-Damer v Taylor Wessing [2016] 253; Dawson-Damer v Taylor Wessing
[2018] 57
s.15………………………….. Dawson-Damer v Taylor Wessing [2016] 253
20
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
s.17………………………….. Re the Baronetcy of Pringle of Stichill [2016] 1117
s.38………………………….. Dawson-Damer v Taylor Wessing [2016] 253
s.51………………………….. Dawson-Damer v Taylor Wessing [2018] 57
Sch 1-3………………………. Re the Baronetcy of Pringle of Stichill [2016] 1117
Sch 10………………………… Dawson-Damer v Taylor Wessing [2016] 253; Dawson-Damer v Taylor Wessing
[2018] 57
Dentists Act 1984
s.43…………………………… Sharma v Sharma [2014] 111
Divorce Reform Act 1969………………………………………………. Charman v Charman [2007] 1151 CA
Domestic Proceedings and Magistrates Courts Act 1978
s.1……………………………. Claridge, re the trustee in bankruptcy of [2011] 1681
s.2……………………………. Claridge, re the trustee in bankruptcy of [2011] 1681
Domicile and Matrimonial Proceedings Act 1973
s. 1…………………………… Gaines-Cooper v HMRCC [2007] 101 SC
s.5…………………………….. Mark v Mark [2005] 1223
Drug Trafficking Act 1994……………………………………………. Re May, Revenue and Customs Prosecution Office v May [2009] 1365
s.2……………………………. R v Fuller [2006] 863
s.4…………………………….. R v Fuller [2006] 863
s.6……………………………. Gibson v HMRC Prosecution Office [2008] 1605
s.7……………………………. R v Fuller [2006] 863
s.8…………………………… Gibson v HMRC Prosecution Office [2008] 1605; SOCA v Lundon [2010] 875
s.31………………………….. Gibson v HMRC Prosecution Office [2008] 1605; Larkfield v Revenue & Customs
Prosecution Office [2010] 1323
s.49………………………….. R v Fuller [2006] 863
s.62………………………….. R v Fuller [2006] 863
Drug Trafficking Offences Act 1986
s.11………………………….. Gibson v HMRC Prosecution Office [2008] 1605
s.12…………………………... Gibson v HMRC Prosecution Office [2008] 1605
s.13………………………….. Gibson v HMRC Prosecution Office [2008] 1605
s.27…………………………… P v P [2003] 1449 HC
ss.49-53………………………. Bowman v Fels [2005] 481 CA
21
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
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
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]
22
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
1693; Re J [2009] 435; Re Kittle [2010] 651
s.1……………………………. Day v Harris [2013] 591
s.2…………………………… Day v Harris [2013] 591
s.3……………………………. R the CSI Trust, Brown Shipley Trust Co (Jersey) Ltd v Holland [2004] 321; In
the matter of E [2000] 383; Re F [2004] 657; Vale v Armstrong [2004] 1471; Day
v Harris [2013] 591; Re GM [2013] 835; Ross v A [2016] 495
s.6……………………………. Re Mrs W [2000] 19; In the matter of E [2000] 383; Re F [2004] 657; Re C, Dr C v
Mrs JS [2008] 1159; Day v Harris [2013] 591
s.8……………………………. In the matter of E [2000] 383; Re F [2004] 657; Day v Harris [2013] 591; Ross v A
[2016] 495
Entail Amendment (Scotland) Act 1847……………………………… Re Balfour (dec'd) Brander v HMRCC [2009] 1117; HMRCC v Brander [2010]
1545
Enterprise Act 2002……………………………………………………. Avis v Turner [2007] 1521
s.261…………………………. Holtham v Kelmanson [2007] 285
sch 19………………………… Re Hemming [2008] 1833
Environmental Protection Act 1990
Part II………………………… X v A [2000] 11
Equality Act 2010……………………………………………………… White v Williamson; Abrahams v Williams [2011] 899; A-G v Charity Commission
[2012] 977; Lewis v Lewis [2014] 1021
s.149…………………………. Re the Sir Edward Heath charitable trust [2012] 1469
s.199…………………………. O’Kelly v Davies [2016] 333
Estates of Deceased Persons Act
(Forfeiture and Law of Succession) Act 2011
s.2……………………………. Macmillan Cancer Support v Hayes [2018] 243
Evidence Act 1905
s.27………………………….. Jennings v Jennings [2010] 215
Evidence (Proceedings in Other Jurisdictions) Act 1975
s.2……………………………. Charman v Charman [2006] 1
Exchange Control Act 1947…………………………………………… Re CIS/213/2004, CIS/214/2004 [2008] 189
Executors (Scotland) Act 1900
s.6……………………………. Shenken v Phoenix Life Ltd [2015] 1833
23
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
F Family Law Act:
1986
s.55………………………….. XCC v AA [2012] 1645; Anderson v Spencer [2018] 1
s.55A………………………… Re the Baronetcy of Pringle of Stichill [2016] 1117
s.56…………………………… XCC v AA [2012] 1645
1987
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.20…………………………… Anderson v Spencer [2018] 1; Nield-Moir v Freeman [2018] 255
s.21…………………………… Anderson v Spencer [2018] 1; Nield-Moir v Freeman [2018] 255
s.23…………………………… Anderson v Spencer [2018] 1
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
s.1A………………………….. Smith v Lancashire NHS Foundation Trust [2018] 1469
s.3……………………………. Drake v Foster Wheeler [2010] 1715
Finance Act:
1894…………………………………………………………….. HMRCC v Executors of Bower [2009] 619
24
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
s.5……………………………. Davies v HMRCC [2009] 1151; R(on the application of ZYN) v Walsall MBC
[2014] 1649
s.7……………………………. Green v CIR [2005] 75; Lloyds TSB Private Bank v Twiddy (HMRC) (No 2)
[2005] 1535; Jones v Garnett (HMIT) [2007] 1229 HL
s.22…………………………… Lloyds TSB Private Bank v Twiddy (HMRC) (No 2) [2005] 1535; Davies v
HMRCC [2009] 1151
1898
s.14………………………….. R(on the application of ZYN) v Walsall MBC [2014] 1649
1910……………….……………………………………………. Will Trustees of the Second Duke of Westminster v Regis Group (Barclays) Ltd
[2008] 1587
1914…………………………………………………………….. Davies v HMRCC [2009] 1151
s.14…………………………… Holland v IRC [2003] 207
1922
s.20…………………………. Jones v Garnett (HMIT) [2004] 1211 SpC; Jones v Garnett (HMIT) [2007] 1229
HL
s.23………………………….. Lloyds TSB Private Bank v Twiddy (HMRC) (No 2) [2005] 1535
1936
s.21…………………………… Jones v Garnett (HMIT) [2005] 729; Jones v Garnett (HMIT) [2007] 1229 HL
1938
s.38…………………………… Jones v Garnett (HMIT) [2004] 1211 SpC; Jones v Garnett (HMIT) [2007] 1229;
HL; Unmarried Settlor v IRC [2003] 915
1940……………….……………………………………………. Buzzoni v HMRCC [2011] 1163
s.43…………………………… IRC v Eversden [2002] 1013 Ch; Wyndham v Egremont [2009] 1473; Buzzoni v
HMRC [2014] 421
1946
s.28…………………………… Tee v HMIT [2002] 1231
1949
s.28(2)……………………….. Dellar v Zivy [2008] 17
1956
s.11…………………………… R (on the application of Davies) v HMRC [2012] 217
1958
s.22…………………………… Douglas’s Trustees v HMRCC [2007] 663
1962
s.11…………………………… Jerome v Kelly [2004] 681 HL
s.12…………………………… Jerome v Kelly [2004] 681 HL
25
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
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
ss.19-52………………………. Arkwright v IRC [2004] 181; Perry v IRC [2005] 1077
s.20…………………………… Rysaffe Trustee C (CI) v IRC [2002] 1077
s.27…………………………… Harris v HMRCC [2011] 55
s.38…………………………… Price v HMRCC [2011] 161
26
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
s.161…………………………. Price v HMRCC [2011] 161
Schedules.4-11……………….. Arkwright v IRC [2004] 181
Schedule 5 Paragraph 15……. Breadner v Granville- Grossman [2000] 829
Schedule 6…………………… Re Leigh’s Settlement Trusts [2006] 477
Schedule 8 Paragraph 3……… Arnander v HMRCC [2007] 51
(No2) 1975
s.34………………………….. Howell v Trippier [2004] 839 CA; The Red Discretionary Trustees v HMIT
[2004] 437
Schedule 5…………………… Crawford’s Trustees v HMRC [2005] 797
Schedule 8…………………… Howell v Trippier [2004] 839 CA; Lloyds TSB Private Bank v Twiddy (HMRC)
(No 2) [2005] 1535
1976
s.84………………………… Re Leigh’s Settlement Trusts [2006] 477 1978
s.68………………………..… Wells v HMRCC [2007] 1863; Glowacki (deceased) v HMRCC [2011] 1777
1981
Schedule 14………………….. Williams v HMRC [2005] 1421; Lloyds TSB Private Bank v Twiddy (HMRC)
(No 2) [2005] 1535
1982
s.114…………………………. Crawford’s Trustees v HMRC [2005] 797;
1986…………..…………………………………………………. Q v Q [2009] 1591
s.58………………………….. Adepoju v Akinola [2017] 187
s.96………………………….. Shinebond Ltd v Carrol (HMIT) [2006] 697
s.101…………………………. Buzzoni v HMRCC [2011] 1163
s.102…………………………. Essex v IRC [2002] 1; IRC v Eversden [2002] 1013 Ch; Holland v IRC [2003]
207; IRC v Eversden [2003] 893 CA; Sellars & Deeprose v IRC [2004] 591; Sieff v
Fox [2005] 891; Lyon’s PRs v HMRCC [2007] 1257; Rind v Theodore Goddard
[2008] 699; Buzzoni v HMRCC [2011] 1163; Buzzoni v HMRCC [2011] 1163; Re
JDS, Smythe v JDS [2012] 475; Matthews v HMRCC [2013] 93; Re the Hapel
Discretionary Trusts 1999 [2013] 1405; Buzzoni v HMRC [2014] 421; Hood v
HMRC [2016] 835; Hood v HMRC [2017] 999
s.103…………………………. Phizackerley v HMRCC [2007] 745
s.114…………………………. Hood v HMRC [2016] 835; Hood v HMRC [2017] 999
Schedule 19…………………. Buzzoni v HMRCC [2011] 1163; Buzzoni v HMRCC [2013] 47
Schedule 20………………….. Essex v IRC [2002] 1; IRC v Eversden [2003] 893 CA; Rind v Theodore
27
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
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
1995
s.74…………………………… Jones v Garnett (HMIT) [2004] 1211 SpC
28
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
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.44…………………………… HMRC v Parry [2018] 1267
s.150………………………… Dalriada Trustees v Woodward [2012] 1489
s.152………………………… Dalriada Trustees v Woodward [2012] 1489
s.153………………………… Dalriada Trustees v Woodward [2012] 1489
29
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
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
s.207…………………………. Re Russell-Cooke Trust Co [2003] 81
Schedule 2…………………… Re Branston & Gothard Ltd, Hill v Phillips [2007] 85
30
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
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; Macmillan
Cancer Support v Hayes [2018] 243
s.3……………………………. Land v Land’s Estate [2006] 1447
31
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
s.5……………………………. Re Murphy, Dalton v Latham [2003] 687; Henderson v Wilcox [2016] 475
Foreign Limitation Periods Act 1984
s.1…………………………… O’Keefe v Caner [2017] 609
s.4……………………………. O’Keefe v Caner [2017] 609
Freedom of Information Act 2000…………………………………….. Brown v HM Queen Mother’s Executors [2007] 1129 Ch
s.40…………………………… Bluck v Information Commissioner [2008] 1
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
32
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
s.57…………………………… Re E [2011] 203
2003……………………………………………………………… Re Odstock Private Care Ltd [2008] 675
Health and Social Services and Social Security Adjudications Act 1983
s.17…………………………… R(on the application of ZYN) v Walsall MBC [2014] 1649
s.22……..……………………. R (application of Walford) v Worcestershire CC [2014] 705
Highways Act 1959…………………………………………………….. Grender v Dresden [2009] 379
Homicide Act 1957
s.2……………………………. Chadwick v Collinson [2015] 25; Henderson v Wilcox [2016] 475
Housing Act:
1985………….…………………………………………………. Adekunle v Ritchie [2007] 1505
s.5……………………………. Griffiths v Cork [2009] 955
s.8……………………………. Helena Partnership v HMRC [2012] 1519
s.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
33
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
s.193 …………………………. Alexander-David v London Borough of Hammersmith and Fulham [2009] 745
Housing Grants, Construction and Regeneration Act 1996………… Garland v Morris [2007] 797
Housing and Planning Act 1986
s.2…………………………… Oxley v Hiscock [2004] 709 CA
Human Rights Act 1998……………………………………………… Re Upton, Upton v National Westminster Bank [2004] 1339; Brown v HM Queen
Mother’s Executors [2007] 1129; Bluck v Information Commissioner [2008] 1;
Re CIS/213/2004, CIS/214/2004 [2008] 189; Bailhache Labesse Trustees Ltd v
HMRCC [2008] 967; Hanchett –Stamford v A-G [2009] 101; PNPF Trust
Company Ltd v Taylor [2009] 1215; Hand v George [2017] 489
s.1……………………………. Holland v IRC [2003] 207;
s.2……………………………. Westminster City Council v Porter [2003] 135; Re Church of Scientology (E&W)
[2005] 1151Independent News and Media v A [2010] 55; Gregg v Pigott [2012]
953
s.3…………………………….. Holland v IRC [2003] 211; Saunders v Garrett [2005] 749; Re Vos, Dick v Kendall
Freeman [2005] 1619; Land v Land’s Estate [2006] 1447; Burden v UK [2007]
607 (4th); Burden v UK [2008] 1129 (Grand Chamber); Gregg v Pigott [2012] 953;
Charity Commission v Catholic Care (Leeds) [2012] 1303; Re Harcourt [2012]
1779; Re AB [2014] 1117; R(on the application of ZYN) v Walsall MBC [2014]
1649; Smith v Lancashire NHS Foundation Trust [2018] 1469; Roberts v Fresco
[2018] 309
s.4……………………………. Burden v UK [2007] 607 (4th); Burden v UK [2008] 1129 (Grand Chamber); Smith
v Lancashire NHS Foundation Trust [2018] 1469
s.6……………………………. Re Crawley Green Road Cemetery [2001] 1269; Holland v IRC [2003] 207;
Saunders v Garrett [2005] 749; Re Church of Scientology (E&W) [2005] 1151;
Burden v UK [2007] 607 (4th); Burden v UK [2008] 1129 (Grand Chamber);
Gregg v Pigott [2012] 953; Charity Commission v Catholic Care(Leeds) [2012]
1303; Edwards-Moss v HMRC [2016] 997
s.7……………………………. Re Church of Scientology (E&W) [2005] 1151; Independent News and Media v A
[2010] 55
s.10…………………………… Burden v UK [2007] 607 (4th); Burden v UK [2008] 1129 (Grand Chamber)
s.12…………………………… V v T [2015] 173
s.22………….……………….. Re Church of Scientology (E&W) [2005] 1151
s.12…………………………… Hillingdon LB v Neary [2011] 769
Art 1…………………………. Re the Sir Edward Heath Charitable trust [2012] 1469; Bingham v HMRCC
[2013] 787; Re AB [2014] 1117
34
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
Art 3…………………………. DL v A Local Authority [2012] 1713
Art 6…………………………. Independent News and Media v A [2010] 55; Re AB [2014] 1117
Art 8…………………………. Independent News and Media v A [2010] 55; DL v A Local Authority [2012] 1713;
Re AB [2014] 1117; PJV v Adult Social Care Newcastle CC [2016] 705
Art 10………………………… Independent News and Media v A [2010] 55
Human Tissue Act 2004
s.3…………………………….. Anderson v Spencer [2018] 1
s.45…………………………… Anderson v Spencer [2018] 1
I
Immigration Act 1971
s.11…………………………… Mark v Mark [2005] 1223
s.24…………………………... Mark v Mark [2005] 1223
s.24A………………………… Mark v Mark [2005] 1223
s.33…………………………… Mark v Mark [2005] 1223
Imperial Institue Act 1925 s.2……………………………. Setchim v Foreign & Commonwealth Secretary [2014] 1621
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
35
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
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
s.485…………………………. Stow v Stow [2008] 1103
s.686…………………………. Pierce v Woods [2010] 253
s.687…………………………. Pierce v Woods [2010] 253
Income and Corporation Taxes Act 1988…………………………….. Re A Trust Company Ltd [2008] 377; Retirement Care Group Ltd v HMRCC
[2008] 913; Stow v Stow [2008] 1103; Re R Remuneration Trust, GL Nautilus
Trustees Ltd [2010] 497
s.1……………………………. Howell v Trippier [2004] 839 CA; Taube Trustees v HMRCC [2011] 1
s.1A………………………….. Howell v Trippier [2004] 839 CA; Taube Trustees v HMRCC [2011] 1
s.10…………………………… Sinclair Investments v Versailles Trade Finance [2011] 1043
s.15…………………………… Rogge v HMRCC [2012] 537; Ramsay v HMRCC [2013] 307; Ramsay v HMRCC
[2013] 1773
s.18…………………………… Rogge v HMRCC [2012] 537; Pope v HMRCC [2013] 287; Bingham v HMRCC
[2013] 787
s.19…………………………… Ogden v HMRCC [2011] 1229; Rangers v Advocate General for Scotland [2017]
1093
s.19A…………………………. Taube Trustees v HMRCC [2011] 1
s.20…………………………… Howell v Trippier [2004] 839 CA; Taube Trustees v HMRCC [2011] 1
s.21…………………………… Rogge v HMRCC [2012] 537
s.33…………………………… Dixon v IRC [2002] 175
s.34…………………………… The Red Discretionary Trustees v HMIT [2004] 437
s.59…………………………… Pope v HMRCC [2013] 287
s.65………….……………….. Hamilton v Hamilton [2016] 1699
s.75…………………………… Clay’s Trustees v HMRCC [2007] 643 SC
s.113………………………….. Beckman v IRC [2003] 773
s.131…………………………. Rangers v Advocate General for Scotland [2017] 1093
s.148…………………………. Ogden v HMRCC [2011] 1229
36
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
s.201…………………………. Lorber v HMRC [2011] 1199
s.202…………………………. Rangers v Advocate General for Scotland [2017] 1093
s.203…………………………. Rangers v Advocate General for Scotland [2017] 1093
s.207…………………………. Tuczka v HMRCC [2010] 715; Broome v HMRCC [2012] 585; Henderson v
HMRC [2017] 949
s.249…………………………. The Red Discretionary Trustees v HMIT [2004] 437; Howell v Trippier [2004] 839
CA; Trustees of Mrs PL Travers Will Trust v HMRCC [2013] 1831; JP Gilchrist
Trust v HMRC [2014] 1209; Seddon v HMRC [2015] 1103
s.251…………………………. Holland v IRC [2003] 207; Howell v Trippier [2004] 839 CA; JP Gilchrist Trust
v HMRC [2014] 1209
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
s.287…………………………. Jones v Garnett (HMIT) [2004] 1211.SpC
s.289…………………………. Harris v HMRCC [2011] 55
s.304…………………………. Holland v IRC [2003] 207
s.329…………………………. Pope v HMRCC [2013] 287
s.334…………………………. Gaines-Cooper v HMRCC [2007] 101 SC; R (on the application of Davies) v
HMRCC [2010] 681
s.335…………………………. R (on the application of Davies) v HMRCC [2010] 681
s.336…………………………. Gaines-Cooper v HMRCC [2007] 101 SC; Tuczka v HMRCC [2010] 715; Ogden
v HMRCC [2011] 1229
s.347………….……………… Holland v IRC [2003] 207
s.417…………………………. Thorpe v HMRCC [2009] 1269
s.547…………………………. Howell v Trippier [2004] 839 CA; The Red Discretionary Trustees v HMIT
[2004] 437
s.587(B)……………………… Harris v HMRCC [2011] 55
s.590………………………….. Thorpe v HMRCC [2009] 1269
s.590C……………………….. Power v Open Text (UK) [2011] 145
s.591………………………….. Thorpe v HMRCC [2009] 1269
s.591(B)……………………… Thorpe v HMRCC [2009] 1269
s.591(C)……………………… Thorpe v HMRCC [2009] 1269
s.591(D)……………………… Thorpe v HMRCC [2009] 1269
s.592………………………….. Thorpe v HMRCC [2009] 1269
37
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
s.596A……………………….. Postlethwaite’s executors v HMRCC [2007] 353
s.600…………………………. Thorpe v HMRCC [2009] 1269
s.611………………………… Postlethwaite’s executors v HMRCC [2007] 353
s.660…………………………. West v Trennery [2003] 739; Jones v Garnett (HMIT) [2004] 1211; Trennery v
West [2005] 205; Douglas’s Trustees v HMRCC [2007] 663; Patmore v HMRCC
[2011] 125
s.660A……………………….. Jones v Garnett (HMIT) [2004] 1211 SpC; Jones v Garnett (HMIT) [2005] 729
Ch; Jones v Garnett (HMIT) [2006] 67 CA; Gaines-Cooper v HMRCC [2007] 101
SC; Jones v Garnett (HMIT) [2007] 1229 HL; Buck v HMRCC [2009] 215;
Patmore v HMRCC [2011] 125; Rogge v HMRCC [2012] 537; Bingham v
HMRCC [2013] 787
s.660B……………………….. Holland v IRC [2003] 207; Jones v Garnett (HMIT) [2006] 67 CA; Gaines-Cooper
v HMRCC [2007] 101 SC; Jones v Garnett (HMIT) [2007] 1229 HL
s.660C……………………….. Jones v Garnett (HMIT) [2006] 67 CA; Gaines-Cooper v HMRCC [2007] 101
SC
s.660D……………………….. Jones v Garnett (HMIT) [2006] 67 CA; Gaines-Cooper v HMRCC [2007] 101
SC; Rogge v HMRCC [2012] 537
s.660E……………………….. Jones v Garnett (HMIT) [2006] 67 CA; Gaines-Cooper v HMRCC [2007] 101 SC
s.660F……………………….. Jones v Garnett (HMIT) [2006] 67 CA; Gaines-Cooper v HMRCC [2007] 10 SC
s.660G………………………. Jones v Garnett (HMIT) [2004] 1211 SpC; Jones v Garnett (HMIT) [2005] 729
Ch; Jones v Garnett (HMIT) [2006] 67 CA; Gaines-Cooper v HMRCC [2007] 101
SC; Jones v Garnett (HMIT) [2007] 1229 HL; Buck v HMRCC [2009] 215;
Harris v HMRCC [2011] 55; Patmore v HMRCC [2011] 125; Bingham v HMRCC
[2013] 787
s.670………………………… DR v GR [2013] 1123
s.672………………………… Unmarried Settlor v IRC [2003] 915
s.674………………………… Unmarried Settlor v IRC [2003] 915
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
38
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
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
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
39
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
Schedule D…………………… Gaines-Cooper v HMRCC [2007] 101 SC; Thorpe v HMRCC [2009] 1269;
Ramsay v HMRCC [2013] 1773
Schedule E…………………… Thorpe v HMRCC [2009] 1269; Ogden v HMRCC [2011] 1229
Part 1 Ch XIV……………….. Thorpe v HMRCC [2009] 1269 Income Tax Act:
1806………………………………..…………….…………….. Tuczka v HMRCC [2011] 1099
1918
s.37…………………………… Routier v HMRC [2014] 1717; Routier v HMRC [2016] 1663
First Schedule,
General rule 3……….. R (on the application of Davies) v HMRC [2012] 217
1945
s.33………………………..… Lloyds TSB Private Bank v Twiddy (HMRC) (No 2) [2005] 1535
1952
s.24…………………..……… Lloyds TSB Private Bank v Twiddy (HMRC) (No 2) [2005] 1535
s.137………………..……….. Lloyds TSB Private Bank v Twiddy (HMRC) (No 2) [2005] 1535
s.280…………………..…….. HMRC v Lord Howard of Henderskelfe dec’d [2014] 791
s.298………………..……….. HMRC v Lord Howard of Henderskelfe dec’d [2014] 791
s.299………………..………. HMRC v Lord Howard of Henderskelfe dec’d [2014] 791
s.314…………………………. Lloyds TSB Private Bank v Twiddy (HMRC) (No 2) [2005] 1535
s.397……………………..…. Jones v Garnett (HMIT) [2004] 1211; Jones v Garnett (HMIT) [2007] 1229 HL;
Rogge v HMRCC [2012] 537
s.403……………………….... Jones v Garnett (HMIT) [2007] 1229 HL
s.405………………………… Jones v Garnett (HMIT) [2004] 1211 SpC
s.526………………………… Lloyds TSB Private Bank v Twiddy (HMRC) (No 2) [2005] 1535
2007
s.131…………………………. Drown (exor of Leadley v HMRC [2015] 775
s.479…………………………. Trustees of Mrs PL Travers Will Trust v HMRCC [2013] 1831
s.480…………………………. Trustees of Mrs PL Travers Will Trust v HMRCC [2013] 1831
s.829…………………………. R (on the application of Davies) v HMRCC [2010] 681; R (on the application of
Davies) v HMRC [2012] 217
s.830…………………………. R (on the application of Davies) v HMRCC [2010] 681; R (on the application of
Davies) v HMRC [2012] 217
s.831…………………………. R (on the application of Davies) v HMRCC [2010] 681; R (on the application of
Davies) v HMRC [2012] 217
s.832…………………………. R (on the application of Davies) v HMRCC [2010] 681; R (on the application of
40
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
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 (Earnings and Pensions) Act 2003………………….…… R (on the application of Davies) v HMRC [2012] 217
s.6……………………………. Rangers v Advocate General for Scotland [2017] 1093
s.9……………………………. Rangers v Advocate General for Scotland [2017] 1093
s.13………………………….. Rangers v Advocate General for Scotland [2017] 1093
s.28………………………….. Harris v HMRCC [2011] 55
s.42………………………….. Henderson v HMRC [2017] 949
s.62…………………………... Rangers v Advocate General for Scotland [2017] 1093
s.336………………………… Lorber v HMRC [2011] 1199
s.343…………………………. Lorber v HMRC [2011] 1199
s.344…………………………. Lorber v HMRC [2011] 1199
s.345…………………………. Lorber v HMRC [2011] 1199
s.401…………………………. Gedir v HMRC [2016] 775
s.403…………………………. Gedir v HMRC [2016] 775
s.404…………………………. Gedir v HMRC [2016] 775
s.413…………………………. Gedir v HMRC [2016] 775
s.414…………………………. Gedir v HMRC [2016] 775
s.683………………………….. Rangers v Advocate General for Scotland [2017] 1093
part 7A………………………. Oakhurst v Blackstar (Isle of Man) Ltd [2012] 1255
Sch.7, para 12………………... Tuczka v HMRCC [2010] 715
Income Tax (Trading and Other Income) Act 2005………………… R (on the application of Davies) v HMRC [2012] 217
s.369………………………… Bingham v HMRCC [2013] 787
s.370…………………………. Bingham v HMRCC [2013] 787
s.535…………………………. Harris v HMRCC [2011] 55
s.536…………………………. Harris v HMRCC [2011] 55
s.537…………………………. Harris v HMRCC [2011] 55
s.619…………………………. Bingham v HMRCC [2013] 787
s.620…………………………. Bingham v HMRCC [2013] 787; Wagstaff v HMRC [2014] 547
s.624…………………………. Bingham v HMRCC [2013] 787
s.751…………………………. Pope v HMRCC [2013] 287
Increase of Rent and Mortgage Interest
(Restrictions) Act 1920…………………………………… Re Kittle [2010] 651 Industrial and Provident Societies Act 1965………………………… Helena Partnership v HMRC [2012] 1519
41
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
Infants’ Relief Act 1874
s 1……………………………. Shalson v Russo [2003] 1165
Inheritance (Family Provision) Act 1938…………………………….. Thorner v Major [2008] 1289 CA; Webster v Webster [2009] 339; Ilott v Mitson
[2011] 779; Roberts v Fresco [2018] 309
Inheritance (Provision for Family and Dependants) Act 1975……… Re Nathan, Nathan v Leonard [2002] 1061; Re Quilter, Quilter vQuilter [2004]
427; S v T [2006] 1461; Re Seagrave, O’Brien v Seagrave [2007]1037; 1387;
Thomas v Jeffery [2013] 141
s.1(1)………………………… Re Nathanael, Cyganik v Agulian [2005] 1049 Ch; Agulian v Cyganik
[2006] 565 CA; Harb v King Fahd bin Abdul Aziz [2006] 609; Holliday v Musa
[2010] 839; Peters v Pinder [2011] 1379; Re Sylvester [2014]127; Kebbeh v
Farmer [2016] 1011; Re Blackwell dec’d [2018] 1243
s.1(1)
(a)…………………. Re Adams, Adams v Lewis [2001] 493; Parish v Sharman [2001] 593; Singer v
Isaac [2001] 1045; In re Grattan, Grattan v McNaughton [2001] 1305;
Stephanides v Cohen [2002] 1373; Fielden v Cunliffe [2006] 29; Aston v Aston
[2007] 1349; Re Baker Deceased, Baker v Baker [2008] 1317; Re Waite, Barron v
Woodhead [2008] 1675; Moore v Holdsworth [2010] 1213; Hope v Knight [2011]
583; Iqbal v Ahmed [2011] 1351 CA; Lilleyman v Lilleyman [2012] 1007; Berger
v Berger [2014] 35; Goenka v Goenka [2016] 417; Roberts v Fresco [2018] 309
(b)……………..…… Barrass v Harding [2000] 1071
(ba)………………… Gully v Dix [2004] 331; Saunders v Garrett [2005] 749; Negus v Bahouse [2008]
97; Re Baker Deceased, Baker v Baker [2008] 565; Cattle v Evans [2011] 947;
Bahouse v Negus [2012] 1117 CA; Swetenham v Walkley [2014] 845; Kaur v
Dhaliwal [2014] 1381; Williams v Martin [2016] 1075; Lewis v Warner [2016]
1399; Re Blackwell dec’d [2018] 1243
(c)…………………. Robinson v Bird [2003] 529; Robinson v Fernsby [2004] 259; Re Gold, Curtis v
Gold [2005] 673; Re Myers, Myers v Myers [2005] 853; Land v Land’s Estate
[2006] 1447; Garland v Morris [2007] 797; Challinor v Challinor [2009] 931; H v
M [2010] 193; Hope v Knight [2011] 583; Ilott v Mitson [2011] 779 CA;
Zarrinkhat v Kamal [2013] 1477; Chrisofides v Seddon [2014] 215; Illott v Mitson
[2015] 1399 CA
(d)…………………. Bouette v Rose [2000] 403
(e)…………………… Bouette v Rose [2000] 403; Jennings v Rice [2001] 871; Gully v Dix [2004] 331;
Saunders v Garrett [2005] 749; Re Baker Deceased, Baker v Baker [2008] 565;
Baynes v Hedger [2008] 1719; Webster v Webster [2009] 339; Baynes v Hedger
42
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
[2009] 759 (CA); Lindop v Agus [2009] 1175; Cattle v Evans [2011] 947; King v
Dubrey [2014] 1411; Gordon v Legister [2014] 1675; King v The Chiltern Dog
Rescue [2015] 1225 CA; Williams v Martin [2016] 1075; Lewis v Warner [2016]
1399; Martin v Williams [2017] 1041
(1A)…………………. Re Blackwell dec’d [2018] 1243
s.1(2)………………………… Re Adams, Adams v Lewis [2001] 493; Parish v Sharman [2001] 593; Singer v
Isaac [2001] 1045; In re Grattan, Grattan v McNaughton [2001] 1305; Re
McNulty, McNulty v McNulty [2002] 737; Fielden v Cunliffe [2006] 29; Bye v
Colvin-Scott [2010] 1; H v M [2010] 193; Re Baker Deceased, Baker v Baker
[2008] 565; Re Baker Deceased, Baker v Baker [2008] 1317; Re Waite, Barron v
Woodhead [2008] 1675; Webster v Webster [2009] 339; Hope v Knight [2011]
583; Cattle v Evans [2011] 947; Iqbal v Ahmed [2011] 1351; Lilleyman v
Lilleyman [2012] 1007; Bahouse v Negus [2012] 1117 CA; Chrisofides v Seddon
[2014] 215; Illott v Mitson [2015] 1399 CA; Illott v The Blue Cross [2017] 533;
Nahajec v Fowle [2017] 983; Re Blackwell dec’d [2018] 1243
s.1(3)………………………… Bouette v Rose [2000] 403; Jennings v Rice [2001] 871; Fielden v Cunliffe [2006]
29; Baynes v Hedger [2008] 1719; Baynes v Hedger [2009] 759 (CA); H v M
[2010] 193; Ilott v Mitson [2011] 779 CA; Swetenham v Walkley [2014] 845; King
v Dubrey [2014] 1411; Lewis v Warner [2016] 1399
s.1A…………………………. Churchill v Roach [2003] 779; Gully v Dix [2004] 331; Saunders v Garrett [2005]
749; Negus v Bahouse [2008] 97; Re Baker Deceased, Baker v Baker [2008] 565;
Webster v Webster [2009] 339; Lindop v Agus [2009] 1175; Bahouse v Negus
[2012] 1117 CA; Swetenham v Walkley [2014] 845; Kaur v Dhaliwal [2014] 1381;
Williams v Martin [2016] 1075; Lewis v Warner [2016] 1399
s.1B…………………………. Baynes v Hedger [2008] 1719; Baynes v Hedger [2009] 759 (CA)
s.2……………………………. Re Adams, Adams v Lewis [2001] 493; Lewis v Warner [2016] 1399; Re Blackwell
dec’d [2018] 1243; Sargeant v Sargeant [2018] 1451
s.2(1)………………………… In re Grattan, Grattan v McNaughton [2001] 1305Re McNulty, McNulty v
McNulty [2002] 737; Adams v Schofield [2004] 1049; Re Myers, Myers v Myers
[2005] 853; Dingmar v Dingmar [2006] 1171; Garland v Morris [2007] 797; Re
Baker Deceased, Baker v Baker [2008] 1317; Baynes v Hedger [2008] 1719; H v
M [2010] 193; Ilott v Mitson [2011] 779 CA; Illott v Mitson [2015] 1399 CA;
Goenka v Goenka [2016] 417
s.2(4)…………………………. Dingmar v Dingmar [2006] 1171
s.3(1)………………………… Re Adams, Adams v Lewis [2001] 493; Bouette v Rose [2000] 403; Parish v
43
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
Sharman [2001] 593; Re Adams, Adams v Lewis [2001] 493; Singer v Isaac
[2001] 1045; In re Grattan, Grattan v McNaughton [2001] 1305Re McNulty,
McNulty v McNulty [2002] 737; Stephanides v Cohen [2002] 1373; Robinson v
Bird [2003] 529; Churchill v Roach [2003] 779; Re Parnall, Parnall v Hurst
[2003] 997; Wade v Varney [2003] 1535; Robinson v Fernsby [2004] 259; Re
Gold, Curtis v Gold [2005] 673; Re Myers, Myers v Myers [2005] 853; Dingmar v
Dingmar [2006] 1171; Land v Land’s Estate [2006] 1447; Aston v Aston [2007]
1349; Webster v Webster [2009] 339; Challinor v Challinor [2009] 931; H v M
[2010] 193 Ch; Moore v Holdsworth [2010] 1213; Hope v Knight [2011] 583;
Cattle v Evans [2011] 947; Iqbal v Ahmed [2011] 1351; Lilleyman v Lilleyman
[2012] 1007; Berger v Berger [2014] 35; Chrisofides v Seddon [2014] 215; Illott v
Mitson [2014] 575 Ch; King v Dubrey [2014] 1411; Illott v Mitson [2015] 1399
CA; Goenka v Goenka [2016] 417; Williams v Martin [2016] 1075; Lewis v
Warner [2016] 1399; Illott v The Blue Cross [2017] 533; Nahajec v Fowle [2017]
983; Re Blackwell dec’d [2018] 1243; Roberts v Fresco [2018] 309
s.3(2)………………………… Parish v Sharman [2001] 593; Re McNulty, McNulty v McNulty [2002] 737;
Fielden v Cunliffe [2006] 29; Aston v Aston [2007] 1349; Re Baker Deceased,
Baker v Baker [2008] 565; Re Waite, Barron v Woodhead [2008] 1675; Iqbal v
Ahmed [2011] 1351; Cattle v Evans [2011] 947; Lilleyman v Lilleyman [2012]
1007; Berger v Berger [2014] 35; Goenka v Goenka [2016] 417; Williams v
Martin [2016] 1075; Lewis v Warner [2016] 1399; Miles v Miles [2018] 1347;
Roberts v Fresco [2018] 309
s.3(3)………………………… Bouette v Rose [2000] 403; Nahajec v Fowle [2017] 983
s.3(4)………………………… Bouette v Rose [2000] 403; Baynes v Hedger [2008] 1719; Baynes v Hedger [2009]
759 CA; Gordon v Legister [2014] 1675
s.3(5)………………………… Robinson v Bird [2003] 529; Negus v Bahouse [2008] 97; Re Baker Deceased,
Baker v Baker [2008] 1317; Bye v Colvin-Scott [2010] 1; Roberts v Fresco [2018]
309
s.3(6)………………………… Robinson v Bird [2003] 529; Negus v Bahouse [2008] 97; Lilleyman v Lilleyman
[2012] 1007; Bye v Colvin-Scott [2010] 1
s.4……………………………. Re McNulty, McNulty v McNulty [2002] 737; Re Parnall, Parnall v Hurst [2003]
997; Wade v Varney [2003] 1535; Adams v Schofield [2004] 1049; Saunders v
Garrett [2005] 749; Hannigan v Hannigan [2006] 597; Land v Land’s Estate
[2006] 1447; Nesheim v Kosa [2007] 149; Lilleyman v Lilleyman [2012] 1007;
Zarrinkhat v Kamal [2013] 1477; Berger v Berger [2014] 35
44
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
s.8……………………………. Murphy v Holland [2004] 239; Dingmar v Dingmar [2006] 1171; Aston v Aston
[2007] 1349; Negus v Bahouse [2008] 97Dellal v Dellal [2015] 1137; Goenka v
Goenka [2016] 417
s.9…………………………… Murphy v Holland [2004] 239; Dingmar v Dingmar [2006] 1171; Challinor v
Challinor [2009] 931;Walia v Lim [2015] 69; Dellal v Dellal [2015] 1137
s.10…………………………… Stow v Stow [2008] 1103; AC v DC [2013] 745; Dellal v Dellal [2015] 1137
s.11…………………………… Barns v Barns [2005] 1093
s.13…………………………… Dellal v Dellal [2015] 1137
s.14…………………………… Harb v King Fahd bin Abdul Aziz [2006] 609
s.25 (1)…………………… Re McNulty, McNulty v McNulty [2002] 737; Murphy v Holland [2004] 239;
Dingmar v Dingmar [2006] 1171; Garland v Morris [2007] 79; Negus v Bahouse
[2008] 97; Walia v Lim [2015] 69; Dellal v Dellal [2015] 1137; Walia v Lim [2015]
69; Illott v Mitson [2015] 1399; Goenka v Goenka [2016] 417
s.26…………………………… Goenka v Goenka [2016] 417
Inheritance Tax Act 1984
s.1……………………………. Daffodil v IRC [2002] 797; IRC v Eversden [2002] 1013 Ch; Holland v IRC [2003]
207; Daniels Thompson [2004] 513 CA; George v IRC [2004] 75; Perry v IRC
[2005] 1077; St Clair-Ford v Ryder (HMRCC) [2006] 1647; P v E [2007] 691;
Smith v HMRCC [2007] 1281; Wells v HMRCC [2007] 1863; HMRCC v Trustees
of the Nelson Dance Family Settlement [2009] 401; Davies v HMRCC [2009]
1151; RSPCA v Sharp [2011] 311; Buzzoni v HMRCC [2011] 1163; Glowacki
(deceased) v HMRCC [2011] 1777; Buzzoni v HMRCC [2013] 47; Hood v HMRC
[2016] 835
s.2……………………………. IRC v Eversden [2002] 1013 Ch; George v IRC [2004] 75; Daniels Thompson
[2004] 513 CA; Perry v IRC [2005] 1077; St Clair-Ford v Ryder (HMRCC) [2006]
1647; P v E [2007] 691; Smith v HMRCC [2007] 1281; Wells v HMRCC [2007]
1863; Bailhache Labesse Trustees Ltd v HMRCC [2008] 967; HMRCC v Trustees
of the Nelson Dance Family Settlement [2009] 401; RSPCA v Sharp [2011] 311;
Buzzoni v HMRCC [2011] 1163; Glowacki (deceased) v HMRCC [2011] 1777;
Buzzoni v HMRCC [2013] 47; HMRCC v Hanson [2013] 1029; Parry v HMRC
[2014] 1265; Curtis Green v HMRC [2015] 1337; Hood v HMRC [2016] 835;
s.3………………..………….. Melville v IRC [2001] 887; Essex v IRC [2002] 1; IRC v Eversden [2003] 893 CA;
Sellars & Deeprose v IRC [2004] 591; Perry v IRC [2005] 1077; St Clair-Ford v
Ryder (HMRCC) [2006] 1647; P v E [2007] 691; Smith v HMRCC [2007] 1281;
Wells v HMRCC [2007] 1863; Burden v UK [2007] 607 (4th); Burden v UK [2008]
45
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
1129 (Grand Chamber); Trustees of the Nelson Dance Family Settlement v
HMRCC [2008] 891; HMRCC v Trustees of the Nelson Dance Family Settlement
[2009] 401; RSPCA v Sharp [2011] 311; Buzzoni v HMRCC [2011] 1163; Fryer v
HMRCC [2010] 815; Glowacki (deceased) v HMRCC [2011] 1777; Watkins v
HMRCC [2012] 677; HMRCC v Hanson [2013] 1029; Parry v HMRC [2014]
1265; Hood v HMRC [2016] 835; HMRC v Parry [2018] 1267
s.3A………………………….. Robertson v IRC [2002] 885; Daniels v Thompson [2004] 513 CA; Burrell v
Burrell [2005] 313; Allnutt v Allnutt [2006] 1317; Smith v HMRCC [2007] 1281;
Wells v HMRCC [2007] 1863; Burden v UK [2008] 1129 (Grand Chamber);
McKelvey v HMRCC [2008] 1407; Buzzoni v HMRCC [2011] 1163; Buzzoni v
HMRC [2014] 421; Woodland Trust v Loring [2015] 159; Hutchings v HMRC
[2015] 1359
s.4…………………………….. Faulkner v IRC [2001] 1295; Holland v IRC [2003] 207; IRC v Eversden [2003]
893 CA; George v IRC [2004] 75; Arkwright v IRC [2004] 181; Daniels
Thompson [2004] 513 CA; Rosser v IRC [2004] 1057; Green v CIR [2005] 75;
Allen v HMRC [2005] 937; Perry v IRC [2005] 1077; Judge v HMRC [2005]
1311; Lloyds TSB Private Bank v Twiddy (HMRC) (No 2) [2005] 1535; Douglas’s
Trustees v HMRCC [2007] 663; Burden v UK [2007] 607 (4th); Burden v UK
[2008] 1129 (Grand Chamber); Lyon’s PRs v HMRCC [2007] 1257; Wells v
HMRCC [2007] 1863; Executors of MacArthur v HMRCC [2008] 1185; Trustees
of the Nelson Dance Family Settlement v HMRCC [2008] 891; Bailhache Labesse
Trustees Ltd v HMRCC [2008] 967; Smith v HMRCC [2009] 691; Richardson v
HMRCC [2009] 1047; Davies v HMRCC [2009] 1151; RSPCA v Sharp [2010]
839; Harris v HMRCC [2011] 55; RSPCA v Sharp [2011] 311; Golding v
HMRCC [2011] 1183; Glowacki (deceased) v HMRCC [2011] 1777; Hanson v
HMRCC [2012] 597; HMRCC v Hanson [2013] 1029; Hood v HMRC [2016] 835
s.5………………………..….. Melville v IRC [2001] 887; IRC v Eversden [2002] 1013 Ch; Curnock v IRC
[2003] 955; Sellars & Deeprose v IRC [2004] 591; Kempe v IRC [2004] 955;
Rosser v IRC [2004] 1057; Green v CIR [2005] 75; Allen v HMRC [2005] 937;
Perry v IRC [2005] 1077; Judge v HMRC [2005] 1311; Robertson v HMRC
[2005] 1413; Lloyds TSB Private Bank v Twiddy (HMRC) (No 2) [2005] 1535; St
Clair-Ford v Ryder (HMRCC) [2006] 1647; Postlethwaite’s executors v HMRCC
[2007] 353; Lyon’s PRs v HMRCC [2007] 1257; Wells v HMRCC [2007] 1863;
Smith v HMRCC [2009] 691; Davies v HMRCC [2009] 1151; Price v HMRCC
[2011] 161; Barclays Bank Trust Co v HMRCC [2011] 1489; Glowacki (deceased)
46
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
v HMRCC [2011] 1777; Matthews v HMRCC [2013] 93; Silber v HMRCC [2013
113; HMRCC v Hanson [2013] 1029; Hood v HMRC [2016] 835; Vigne v HMRC
[2017] 1193; HMRC v Parry [2018] 1267
s.6……………………………. Surveyor v IRC [2003] 111; Holland v IRC [2003] 211; Allen v HMRC [2005] 937;
Barclays Wealth Trustees v HMRC [2017] 917
s.7……………………………. Wells v HMRCC [2007] 1863; Glowacki (deceased) v HMRCC [2011] 1777
s.8A………………………….. Loring v Woodland Trust [2014] 593; Woodland Trust v Loring [2015] 159
s.8B………………………….. Loring v Woodland Trust [2014] 593
s.10…………………………… Rysaffe Trustee C (CI) v IRC [2002] 1077; Phizackerley v HMRCC [2007] 745
Postlethwaite’s executors v HMRCC [2007] 353; Trustees of the Nelson Dance
Family Settlement v HMRCC [2008] 891; Re Hamblett [2009] 559; Fryer v
HMRCC [2010] 815; Parry v HMRC [2014] 1265; Salinger v HMRC [2016] 1833;
HMRC v Parry [2018] 1267
s.11…………………….…….. Robertson v HMRC [2005] 1413; Phizackerley v HMRCC [2007] 745; McKelvey v
HMRCC [2008] 1407; Trustees of the Nelson Dance Family Settlement v
HMRCC [2008] 891; Re Hamblett [2009] 563
s.12…………………………… Postlethwaite’s executors v HMRCC [2007] 353; Trustees of the Nelson Dance
Family Settlement v HMRCC [2008] 891; Parry v HMRC [2014] 1265
s.13…………………………… Re A Trust Company Ltd [2008] 377; Postlethwaite’s executors v HMRCC [2007]
353; Trustees of the Nelson Dance Family Settlement v HMRCC [2008] 891
s.14…………………………… Trustees of the Nelson Dance Family Settlement v HMRCC.[2008] 891
s.15…………………………… Trustees of the Nelson Dance Family Settlement v HMRCC [2008] 891
s.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]
891; Burden v UK [2008] 1129 (Grand Chamber); HMRCC v Trustees of the
Nelson Dance Family Settlement [2009] 401; Re Hamblett [2009] 559; RBC v
Stubbs [2018] 1399
s.19…………………………… Trustees of the Nelson Dance Family Settlement v HMRCC[2008] 891; Re WP
[2016] 523
s.20…………………………… Trustees of the Nelson Dance Family Settlement v HMRCC [2008] 891
47
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
s.21…………………………… Trustees of the Nelson Dance Family Settlement v HMRCC [2008] 891; Lomas v
AK (Gift Application) [2015] 825
s.22…………………………… Trustees of the Nelson Dance Family Settlement v HMRCC [2008] 891 McKelvey
v HMRCC [2008] 1407;
s.23…………………………… Bailhache Labesse Trustees Ltd v HMRCC [2008] 967; Trustees of the Nelson
Dance Family Settlement v HMRCC [2008] 891;McKelvey v HMRCC [2008]
1407; HMRCC v Trustees of the Nelson Dance Family Settlement [2009] 401;
Harris v HMRCC [2011] 55; Routier v HMRC [2014] 1717; Routier v HMRC
[2016] 1663; Routier v HMRC [2017] 1119 CA
s.24…………………………… HMRCC v Trustees of the Nelson Dance Family Settlement [2009] 401; Trustees
of the Nelson Dance Family Settlement v HMRCC [2008] 891 McKelvey v
HMRCC [2008] 1407
s.25…………………………… P v E [2007] 691; Trustees of the Nelson Dance Family Settlement v HMRCC
[2008] 891; Bailhache Labesse Trustees Ltd v HMRCC [2008] 967; HMRCC v
Trustees of the Nelson Dance Family Settlement [2009] 401
s.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; HMRC v Parry [2018] 1267
s.35A…………………………. Re A’s & B’s undertakings [2005] 1
s.38…………………………… Re Hamblett [2009] 559; Harris v HMRCC [2011] 55
s.41………………….…..…… Baynes v Hedger [2008] 1719; Re Hamblett [2009] 559; Baynes v Hedge [2009]
759 CA; Harris v HMRCC [2011] 55
s.42…………………………… Wagstaff v HMRC [2014] 547
s.43…………………………… Faulkner v IRC [2001] 1295; Rysaffe Trust Company (CI) Ltd v IRC [2002] 65
SpC; Rysaffe Trust Company (CI) Ltd v IRC [2002] 1077 Ch; IRC v Rysaffe Trust
Company (CI) Ltd [2003] 481 CA; Oakley v IRC [2005] 181; Smith v HMRCC
[2009] 691; Wagstaff v HMRC [2014] 547; Seddon v HMRC [2015] 1103;
Barclays Wealth Trustees (Jersey) Ltd v HMRC [2015] 1675; Hamilton v
Hamilton [2016] 1699; Barclays Wealth Trustees v HMRC [2017] 917
s.44…………………………… Stow v Stow [2008] 1103; Barclays Wealth Trustees (Jersey) Ltd v HMRC [2015]
1675; Barclays Wealth Trustees v HMRC [2017] 917
48
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
s.46…………………………… Douglas’s Trustees v HMRCC [2007] 663
s.47…………………………… Postlethwaite’s executors v HMRCC [2007] 353; Barclays Wealth Trustees
(Jersey) Ltd v HMRC [2015] 1675
s.48…………………..……… Melville v IRC [2001] 887; Postlethwaite’s executors v HMRCC [2007] 353; Re
JDS, Smythe v JDS [2012] 475; Barclays Wealth Trustees (Jersey) Ltd v HMRC
[2015] 1675; Salinger v HMRC [2016] 1833; Barclays Wealth Trustees v HMRC
[2017] 917
s.49…………………………… Woodhall v CIR [2001] 475; Faulkner v IRC [2001] 1295; IRC v Eversden [2002]
1013 Ch; IRC v Eversden [2003] 893 CA; Arkwright v IRC [2004] 181; Green v
CIR [2005] 75; Burrell v Burrell [2005] 313; Judge v HMRC [2005] 1311;
Douglas’s Trustees v HMRCC [2007] 663; Oakley v IRC [2005] 181; Re RGST
Settlement Ridgwell v Ridgwell [2008] 527; Bailhache Labesse Trustees Ltd v
HMRCC [2008] 967; Re Balfour (dec'd) Brander v HMRCC [2009] 1117; Davies
v HMRCC [2009] 1151; Barclays Bank Trust Co v HMRCC [2011] 1489; Hanson
v HMRCC [2012] 597; HMRCC v Hanson [2013] 1029; Freedman v Freedman
[2015] 1187; Barclays Wealth Trustees v HMRC [2017] 917
s.49D………………………… Re RGST Settlement Ridgwell v Ridgwell [2008] 527; RBC v Stubbs [2018] 1399
s.50…………………………… Woodhall v CIR [2001] 475; Faulkner v IRC [2001] 1295
s.52…………………………… Jemma Trust Co Ltd v Kippax Beaumont Lewis [2004] 535; Burrell v Burrell
[2005] 313; Patch’s Executors v HMRCC [2007] 1825
s.58…………………………… Crawford’s Trustees v HMRC [2005] 797; Douglas’s Trustees v HMRCC [2007]
663; Bailhache Labesse Trustees Ltd v HMRCC [2008] 967; Trustees of the
Nelson Dance Family Settlement v HMRCC [2008] 891; Pierce v Wood [2010]
253; JP Gilchrist Trust v HMRC [2014] 1209; Barclays Wealth Trustees (Jersey)
Ltd v HMRC [2015] 1675; Barclays Wealth Trustees v HMRC [2017] 917
s.60…………………………… Barclays Wealth Trustees (Jersey) Ltd v HMRC [2015] 1675; Barclays Wealth
Trustees v HMRC [2017] 917
s.61…………………………… Barclays Wealth Trustees (Jersey) Ltd v HMRC [2015] 1675; Barclays Wealth
Trustees v HMRC [2017] 917
s.64………………………….. Rysaffe Trust Company (CI) Ltd v IRC [2002] 65 SpC; IRC v Rysaffe Trust
Company (CI) Ltd [2003] 481 CA;; Rysaffe Trust Company (CI) Ltd v IRC [2002]
1077 Ch; Sieff v Fox [2005] 891; Pierce v Wood [2010] 253; JP Gilchrist Trust v
HMRC [2014] 1209; Seddon v HMRC [2015] 1103; Barclays Wealth Trustees
(Jersey) Ltd v HMRC [2015] 1675; ABC v DEF [2017] 799
s.65…………….…………..… Sieff v Fox [2005] 891; Bailhache Labesse Trustees Ltd v HMRCC [2008] 967;
49
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
Seddon v HMRC [2015] 1103; ABC v DEF [2017] 799
s.66…………………………… Seddon v HMRC [2015] 1103
s.68…………………………… Seddon v HMRC [2015] 1103
s.71…………………………… Crawford’s Trustees v HMRC [2005] 797; Burrell v Burrell [2005] 313; Allnutt v
Allnutt [2006] 1317; Price v Williams-Wynn [2006] 1635; Barclays Bank Trust
Co v HMRCC [2011] 1489; Wright v Gater [2012] 549; A v B [2016] 747; ABC v
DEF [2017] 799
s.71D…………………………. ABC v DEF [2017] 799
s.74A…………………………. Salinger v HMRC [2016] 1833
s.76…………………………… Bailhache Labesse Trustees Ltd v HMRCC [2008] 967
s.78…………………………… Barclays Wealth Trustees (Jersey) Ltd v HMRC [2015] 1675
s.79…………………………… Barclays Wealth Trustees (Jersey) Ltd v HMRC [2015] 1675
s.81…………………………… Barclays Wealth Trustees (Jersey) Ltd v HMRC [2015] 1675; Barclays Wealth
Trustees v HMRC [2017] 917
s.82…………………………… Barclays Wealth Trustees (Jersey) Ltd v HMRC [2015] 1675; Barclays Wealth
Trustees v HMRC [2017] 917
s.86…………………………… Postlethwaite’s executors v HMRCC [2007] 353; Pitt v Holt; Futter v Futter
[2011] 623
s.89…………………………… Pitt v Holt [2010] 269; Barclays Bank Trust Co v HMRCC [2011] 1489; SM v HM
[2012] 281; Futter v HMRC; Pitt v HMRC [2013] 977; Freedman v Freedman
[2015] 1187; PJV v Adult Social Care Newcastle CC [2016] 705
s.91…………………………… Daffodil v IRC [2002] 795; Jemma Trust Co Ltd v Kippax Beaumont Lewis [2004]
535
s.93…………………………… Cook v IRC [2002] 1003
s.94…………………………… Postlethwaite’s executors v HMRCC [2007] 353; HMRCC v Trustees of the
Nelson Dance Family Settlement [2009] 401
s. 98…………………………... HMRCC v Trustees of the Nelson Dance Family Settlement [2009] 401
s.101…………………………. Buzzoni v HMRCC [2013] 47
s.102…………………………. IRC v Eversden [2002] 1013; CIR v George [2003] 471; Buzzoni v HMRCC [2013]
47
s.103…………………………. Grimwood-Taylor v CIR [2000] 321; Marquess of Hertford v IRC [2005] 85;
Arnander v HMRCC [2007] 51; McCall v HMRCC [2008] 865; HMRC v Brander
[2010] 1545; Pawson deceased v HMRCC [2012] 665; HMRC v Pawson [2013]
469; The Trustees of David Zetland Settlement [2013] 1065
50
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
s.104……………………….. CIR v Mallender [2001] 459;Weston v IRC [2001] 1217; IRC v George [2003] 471
Ch; Beckman v IRC [2003] 773; George v IRC [2004] 75 CA; Marquess of
Hertford v IRC [2005] 85; McCall v HMRCC [2008] 865; Trustees of the Nelson
Dance Family Settlement v HMRCC [2008] 891; HMRC v Brander [2010] 1545;
McCall v HMRCC [2011] 1823; The Trustees of David Zetland Settlement [2013]
1065; Best v HMRC [2014] 409; Brooke v Purton [2014] 745; Curtis Green v
HMRC [2015] 1337; Ross v HMRC [2018] 1417
s.105…………………………. CIR v Mallender [2001] 459; Walker v CIR [2001] 773; Weston v IRC [2001]
1217; Executors of Stedman v IRC [2002]1357; IRC v George [2003] 471 Ch;
Beckman v IRC [2003] 773; George v IRC [2004] 75 CA; Marquess of Hertford v
IRC [2005] 85; Burrell v Burrell [2005] 313; Clark v HMRC [2005] 1465; McCall
v HMRCC [2008] 865; Trustees of the Nelson Dance Family Settlement v
HMRCC [2008] 891; Executors of Piercy (dec’d) v HMRCC [2008] 1075;
Executors of Dugan-Chapman v HMRCC [2008] 1359; HMRCC v Trustees of the
Nelson Dance Family Settlement [2009] 401; Re Balfour (dec'd) Brander v
HMRCC [2009] 1117; McCall v HMRCC [2011] 1823; Ramsay v HMRCC [2013]
307; The Trustees of David Zetland Settlement [2013] 1065; Ramsay v HMRCC
[2013] 1773; Best v HMRC [2014] 409; Curtis Green v HMRC [2015] 1337;
Vigne v HMRC [2017] 1193; Ross v HMRC [2018] 1417
s.106………………………….. Marquess of Hertford v IRC [2005] 85; Burrell v Burrell [2005] 313; McCall v
HMRCC [2008] 865; Executors of Dugan-Chapman v HMRCC [2008] 1359;
Trustees of the Nelson Dance Family Settlement v HMRCC [2008] 891; HMRCC
v Trustees of the Nelson Dance Family Settlement [2009] 401; Re Balfour (dec'd)
Brander v HMRCC [2009] 1117
s.107…………………………. Executors of Dugan-Chapman v HMRCC [2008] 1359; Re Balfour (dec'd)
Brander v HMRCC [2009] 1117
s.108………………………… Executors of Dugan-Chapman v HMRCC [2008] 1359
s.110………………………… CIR v Mallender [2001] 459; Beckman v IRC [2003] 773; Marquess of
Hertford v IRC [2005] 85; McCall v HMRCC [2008] 865; Trustees of the Nelson
Dance Family Settlement v HMRCC [2008] 891; HMRCC v Trustees of the
Nelson Dance Family Settlement [2009] 401; Re Balfour (dec'd) Brander v
HMRCC [2009] 1117; HMRCC v Brander [2010] 1549
s.111………………………… Walker v CIR [2001] 773
s.112…………………………. CIR v Mallender [2001] 459; Marquess of Hertford v IRC [2005] 85; Trustees of
51
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
the Nelson Dance Family Settlement v HMRCC [2008] 891; HMRCC v Trustees
of the Nelson Dance Family Settlement [2009] 401; Executors of Dugan-
Chapman v HMRCC [2008] 1359; Best v HMRC [2014] 409
s.113…………………………. Marquess of Hertford v IRC [2005] 85; Trustees of the Nelson Dance Family
Settlement v HMRCC[2008] 891; Executors of Dugan-Chapman v HMRCC
[2008] 1359
s.113A……………………….. Trustees of the Nelson Dance Family Settlement v HMRCC [2008] 891
s.114…………………………. McCall v HMRCC [2011] 1823; Pawson deceased v HMRCC [2012] 665; HMRC
v Pawson [2013] 469
s.115…………………………. Dixon v IRC [2002] 175; Exors of Higginson v IRC [2002] 1413; Lloyds TSB v
IRC [2002] 1435; Rosser v IRC [2004] 1057; Williams v HMRC [2005] 1421;
Lloyds TSB Private Bank v Twiddy (HMRC) (No 2) [2005] 1535; Arnander v
HMRCC [2007] 51; Trustees of the Nelson Dance Family Settlement v HMRCC
[2008] 891; Atkinson v HMRCC [2010] 745; Golding v HMRCC [2011] 1183;
HMRC v Atkinson [2012] 197; Hanson v HMRCC [2012] 597; HMRCC v
Hanson [2013] 1029; Vigne v HMRC [2017] 1193
s.116…………………………. Lloyds TSB v IRC [2002] 1435; Rosser v IRC [2004] 1057; Williams v HMRC
[2005] 1421; Lloyds TSB Private Bank v Twiddy (HMRC) (No 2) [2005] 1535;
Arnander v HMRCC [2007] 51; Trustees of the Nelson Dance Family Settlement
v HMRCC [2008] 891; Atkinson v HMRCC [2010] 745; Golding v HMRCC
[2011] 1183; HMRC v Atkinson [2012] 197; Hanson v HMRCC [2012] 597;
HMRCC v Hanson [2013] 1029; Brooke v Purton [2014] 745; Vigne v HMRC
[2017] 1193
s.117…………………………. Dixon v IRC [2002] 175; Rosser v IRC [2004] 1057; Williams v HMRC [2005]
1421; Lloyds TSB Private Bank v Twiddy (HMRC) (No 2) [2005] 1535; Arnander
v HMRCC [2007] 51; Trustees of the Nelson Dance Family Settlement v HMRCC
[2008] 891; Atkinson v HMRCC [2010] 745; Golding v HMRCC [2011] 1183;
HMRC v Atkinson [2012] 197; HMRCC v Hanson [2013] 1029
s.122…………………………. Burrell v Burrell [2005] 313
s.124…………………………. HMRCC v Hanson [2013] 1029
s.142…………………………. Soutter’s Executry v IRC [2002] 1207; Jemma Trust Co Ltd v Kippax Beaumont
Lewis [2004] 535; IRC v Arkwright [2004] 855 Ch; Farmer v Sloan [2005] 521;
Jemma Trust Company Ltd v Kippax Beaumont Lewis [2005] 683; Wells v
HMRCC [2007] 1863; Executor of Lau (Dec'd) v HMRCC [2009] 627; Re
Bernstein, Bernstein v Jacobsons [2010] 559; Harris v HMRCC [2011] 55; Re G
52
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
(TJ) [2011] 231; Jeffrey v Gretton [2011] 809; Glowacki (deceased) v HMRCC
[2011] 1777; Kevern v Ayres [2014] 441; Vaughan-Jones v Vaughan-Jones
[2015] 1287; Hamilton v Hamilton [2016] 1699; Hand v George [2017] 489
s.143…………………………. Silber v HMRCC [2013 113
s.144…………………………. Bailhache Labesse Trustees Ltd v HMRCC [2008] 967; Re G (TJ) [2011] 231
s.150…………………………. Ogden v Trustees of RSH Griffiths 2003 Settlement [2008] 685; Pitt v Holt [2010]
269; Pitt v Holt; Futter v Futter [2011] 623; Re A Trust, B v C [2011] 749; AC v
DC [2013] 745
s.151………………………….. Melville v IRC [2001] 887
s.160………………………….. Arkwright v IRC [2004] 181 SpC; IRC v Arkwright [2004] 855 Ch; Barrett v
HMRC [2006] 403; Executors of Bower (Dec’d) v HMRCC [2008] 987; Executors
of MacArthur v HMRCC [2008] 1185; HMRCC v Cairns [2009] 793; Chadwick v
HMRCC [2010] 961; Price v HMRCC [2011] 161; Tapp v HMRCC [2011] 363;
Watkins v HMRCC [2012] 677; Palliser v HMRC [2018] 287
s.161………………………….. Arkwright v IRC [2004] 181 SpC; IRC v Arkwright [2004] 855 Ch; Price v
HMRCC [2011] 161
s.162…………………….…… Green v CIR [2005] 75; Price v HMRCC [2011] 161; Hood v HMRC [2016] 835
s.169…………………………. HMRC v Atkinson [2012] 197
s.171…………………………. Arkwright v IRC [2004] 181 SpC; IRC v Arkwright [2004] 855 Ch
s.190…………………………. Stonor v CIR [2002] 291; Jemma Trust Co Ltd v Kippax Beaumont Lewis [2004]
535
s.191………………………….. Stonor v CIR [2002] 291; Jemma Trust Co Ltd v Kippax Beaumont Lewis [2004]
535; Jemma Trust Company Ltd v Kippax Beaumont Lewis [2005] 683;
s.199…………………………. HMRCC v Trustees of the Nelson Dance Family Settlement [2009] 401; Stow v
Stow [2008] 1103; Pitt v Holt; Futter v Futter [2011] 623; Hutchings v HMRC
[2015] 1359
s.200…………………………. Daniels Thompson [2004] 513 CA; Perry v IRC [2005] 1077; HMRCC v Cairns
[2009] 793; Smith v HMRCC [2009] 691; Harris v HMRCC [2011] 55; Hutchings
v HMRC [2015] 1359; Hood v HMRC [2016] 835; Hamilton v Hamilton [2016]
1699; Harris v HMRC [2018] 119
s.201…………………………. Jemma Trust Co Ltd v Kippax Beaumont Lewis [2004] 535; Jemma Trust
Company Ltd v Kippax Beaumont Lewis [2005] 683
s.204…………………………. Daniels Thompson [2004] 513 CA; Jemma Trust Company Ltd v Kippax
53
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
Beaumont Lewis [2005] 683; Smith v HMRCC [2009] 691; Harris v HMRCC
[2011] 55; Pitt v Holt; Futter v Futter [2011] 623; Hamilton v Hamilton [2016]
1699
s.211…………………………. Daniels Thompson [2004] 513 CA; Smith v HMRCC [2009] 691; Harris v
HMRCC [2011] 55; Best v HMRC [2014] 409
s.212…………………………. Harris v HMRCC [2011] 55
s.216…………………………. Robertson v IRC [2002] 885; Holland v IRC [2003] 207; Jemma Trust Company
Ltd v Kippax Beaumont Lewis [2005] 683; HMRCC v Cairns [2009] 793;
HMRCC v Trustees of the Nelson Dance Family Settlement [2009] 401;
Hutchings v HMRC [2015] 1359
s.217…………………………. Hutchings v HMRC [2015] 1359
s.219…………………………. Perry v IRC [2005] 1077
s.221…………………………. Rysaffe Trustee C (CI) v IRC [2002] 1077; Holland v IRC [2003] 207; Crawford’s
Trustees v HMRC [2005] 797; Allen v HMRC [2005] 937; Robertson v HMRC
[2005] 1413; Lloyds TSB Private Bank v Twiddy (HMRC) (No 2) [2005] 1535;
Barrett v HMRC [2006] 403; HSBC Trust Co (UK) Ltd v Twiddy (HMRCC)
[2006] 1533; St Clair-Ford v Ryder (HMRCC) [2006] 1647; Postlethwaite’s
executors v HMRCC [2007] 353; Douglas’s Trustees v HMRCC [2007] 663; Wells
v HMRCC [2007] 1863; Executors of MacArthur v HMRCC [2008] 1185;
Richardson v HMRCC [2009] 1047; Pierce v Wood [2010] 253; Chadwick v
HMRCC [2010] 961; Price v HMRCC [2011] 161; Tapp v HMRCC [2011] 363;
Golding v HMRCC [2011] 1183; Barclays Bank Trust Co v HMRCC [2011] 1489;
Glowacki (deceased) v HMRCC [2011] 1777; Hanson v HMRCC [2012] 597;
Hutchings v HMRC [2015] 1359; Edwards-Moss v HMRC [2016] 997; Hatton v
HMRC [2017] 57; Vigne v HMRC [2017] 1193; Ross v HMRC [2018] 1417;
Palliser v HMRC [2018] 287
s.222…………………………. Rysaffe Trustee C (CI) v IRC [2002] 1077; Holland v IRC [2003] 207; Arkwright v
IRC [2004] 181 SpC; Allen v HMRC [2005] 937; Lloyds TSB Private Bank v
Twiddy (HMRC) (No 2) [2005] 1535; Barrett v HMRC [2006] 403; HSBC Trust
Co (UK) Ltd v Twiddy (HMRCC) [2006] 1533; IRC v Arkwright [2004] 855 Ch;
Stow v Stow [2008] 1103; Price v HMRCC [2011] 161; Tapp v HMRCC [2011]
363; Barclays Bank Trust Co v HMRCC [2011] 1489; JP Gilchrist Trust v HMRC
[2014] 1209; Routier v HMRC [2014] 1717; Barclays Wealth Trustees (Jersey)
Ltd v HMRC [2015] 1675; Routier v HMRC [2016] 1663; Palliser v HMRC
[2018] 287
54
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
s.223………………………… Chada v HMRC [2015] 745
s.223C……………………….. Price v HMRCC [2011] 161
s.223D……………………….. JP Gilchrist Trust v HMRC [2014] 1209
s.223H……………………….. Price v HMRCC [2011] 161
s.224…………………………. Crawford’s Trustees v HMRC [2005] 797; Perry v IRC [2005] 1077; Wells v
HMRCC [2007] 1863; Stow v Stow [2008] 1103; Executor of Lau (Dec'd) v
HMRCC [2009] 627; Richardson v HMRCC [2009] 1047; Glowacki (deceased) v
HMRCC [2011] 1777; Seddon v HMRC [2015] 1103
s.225…………………………. IRC v Arkwright [2004] 855 Ch; Smith v HMRCC [2008] 147
s.226…………………………. HMRCC v Cairns [2009] 793
s.227…………………………. Burden v UK [2007] 607 (4th); Burden v UK [2008] 1129 (Grand Chamber);
HMRCC v Cairns [2009] 793; HMRCC v Trustees of the Nelson Dance Family
Settlement [2009] 401
s.233………………..……….. Robertson v IRC [2002] 885; HMRCC v Cairns [2009] 793; Patch’s
Executors v HMRCC [2007] 1825; Richardson v HMRCC [2009] 1047
s.224………………………….. Allen v HMRC [2005] 937; Watkins v HMRCC [2012] 677; Edwards-Moss
v HMRC [2016] 997
s.234…………………………. HMRCC v Cairns [2009] 793
s.235…………………………. Ogden v Trustees of RSH Griffiths 2003 Settlement [2008] 685; Re A Trust, B v C
[2011] 749
s.236…………………………. Ogden v Trustees of RSH Griffiths 2003 Settlement [2008] 685; Re A Trust, B v C
[2011] 749
s.237…………………………. HMRCC v Trustees of the Nelson Dance Family Settlement [2009] 401; Pitt v
Holt; Futter v Futter [2011] 623; Futter v HMRC; Pitt v HMRC [2013] 977
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
55
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
s.253…………………………. HMRCC v Cairns [2009] 793
s.263…………………………. Smith v HMRCC [2008] 147
s.264…………………………. Smith v HMRCC [2007] 1281
s.267…………………………. Clarkson v Barclays Private Bank Trust (IoM) Ltd [2007] 1703; Re Betsam Trust,
McBurney v McBurney[2009] 1489; Barclays Wealth Trustees (Jersey) Ltd v
HMRC [2015] 1675; Hamilton v Hamilton [2016] 1699
s.268……………….………. Rysaffe Trust Company (CI) Ltd v IRC [2002] 65
SpC; Rysaffe Trust Company (CI) Ltd v IRC [2002] 1077 Ch; IRC v Rysaffe Trust
Company (CI) Ltd [2003] 481 CA; Smith v HMRCC [2007] 1281 SpC; Smith v
HMRCC [2008] 147 Ch; Parry v HMRC [2014] 1265; HMRC v Parry [2018] 1267
s.272…………………………. Melville v IRC [2001] 887; Rysaffe Trust Company (CI) Ltd v IRC [2002] 1077
Ch;Kempe v IRC [2004] 955; Bailhache Labesse Trustees Ltd v HMRCC [2008]
967; Re Epona Trustees Ltd [2009] 87; Postlethwaite’s executors v HMRCC
[2007] 353; Buzzoni v HMRCC [2011] 1163; Watkins v HMRCC [2012] 677;
Routier v HMRC [2014] 1717; Seddon v HMRC [2015] 1103; Routier v HMRC
[2016] 1663
Sch 1…………………………. Wells v HMRCC [2007] 1863
Sch 6…………………………. Davies v HMRCC [2009] 1151
Insolvency Act:
1985
s.130…………………………. Tasarruf Mevduarti Sigorta Fonu v Merrill Lynch Bank & Trust Cayman [2011]
1249 PC
s.174…………………………. Haines v Hill [2008] 447;
1986
s.107………………………….. Squires v AIG Europe (UK) Ltd [2006] 705
s.112…………………………. Zeital v Kaye [2010] 913; Setchim v Foreign & Commonwealth Secretary [2014]
1621; Angove’s Pty Ltd v Bailey [2016] 1309
s.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; Akers v Samba
[2017] 373
s.129………………………… Akers v Samba [2017] 373
s.212…………………………. O’Keefe v Caner [2017] 609
s.214…………………………. M v M [2013] 1725
s.238…………………………. Singla v Brown [2009] 165; Claridge, re the trustee in bankruptcy of [2011] 1681
56
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
s.236…………………………. Sinclair Investments v Versailles Trade Finance [2011] 839
s.239…………………………. Re Branston & Gothard Ltd, Hill v Phillips [2007] 85; C v C (No 2) [2007] 753
s.256…………………………. Re Hemming [2008] 1833
s.271…………………………. Re Vos, Dick v Kendall Freeman [2005] 1619
s.279…………………………. Re Hemming [2008] 1833
s.281…………………………. Re Woodland-Ferrari [2002] 1539; Walden v Atkins [2013] 1465; Berry v Child
Support Agency [2016] 1327
s.283…………………………. Abrahams v Abrahams [2000] 593; Re Vos, Dick v Kendall Freeman [2005] 1619;
Avis v Turner [2007] 1521; French v Barcham [2008] 1813; Haines v Hill [2008]
447; Re Hemming [2008] 1833; Tasarruf Mevduati Sigorta Fonu v Merrill Lynch
Bank and Trust Company (Cayman) Ltd [2010] 1285; Tasarruf Mevduarti
Sigorta Fonu v Merrill Lynch Bank & Trust Cayman [2011] 1249 PC; Walden v
Atkins [2013] 1465
s.283A………………………... Avis v Turner [2007] 1521; Holtham v Kelmanson [2007] 285
s.284…………………………. Williams v Lawrence [2011] 1455; National Westminster Bank plc v Lucas [2014]
637; Gorbunova v Estate of Berezovsky [2016]1591
s.285…………………………. Re Vos, Dick v Kendall Freeman [2005] 1619; Squires v AIG Europe (UK) Ltd
[2006] 705; Aeroflot-Russian Airlines v Berezovsky [2016] 1303; Park v Cho
[2017] 279
s.287………………………….. Walden v Atkins [2013] 1465
s.303…………………………. Re K [2007] 1007
s.305………………………….. Walden v Atkins [2013] 1465
s.306…………………………. Re Vos, Dick v Kendall Freeman [2005] 1619; Avis v Turner [2007] 1521;
Holtham v Kelmanson [2007] 285; Re Hemming [2008] 1833; Walden v Atkins
[2013] 1465
s.307…………………………. Holtham v Kelmanson [2007] 285; Re Hemming [2008] 1833
s.314…………………………. Re K [2007] 1007
s.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;
57
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
Williams v Lawrence [2011] 1455; Claridge, re the trustee in bankruptcy of [2011]
1681; Independent Trustte Services v GP Noble Trustees [2012] 1171; JSC
Mezhdunarodniy Promyshlenniy v Pugachev [2015] 1759
s.341………………..….…….. Claridge, re the trustee in bankruptcy of [2011] 1681
s.342……………………..….. Claridge, re the trustee in bankruptcy of [2011] 1681
s.363………………………….. Holtham v Kelmanson [2007] 285; Re K [2007] 1007
s.375………………………….. Chirkinian v Larcom Trustees Ltd [2006] 1523; Holtham v Kelmanson [2007]
285; Davis v Jackson [2017] 459
s.382…………………..…….. Re K [2007] 1007; Berry v Child Support Agency [2016] 1327
s.385……………………..….. Re Vos, Dick v Kendall Freeman [2005] 1619
s.421……………………..….. Re K [2007] 1007
s.423……………………..….. The Law Society v Southall [2001] 719; IRC v Hashmi [2002] 19 Ch; IRC v
Hashmi [2002] 1027 CA; The Law Society v Southall [2002] 1151 CA; Shalson v
Russo [2003] 1165; C v C (No 2) [2007] 753; Singla v Brown [2009] 165;
Claridge, re the trustee in bankruptcy of [2011] 1681; AC v DC [2013] 745; Prest
v Petrodel Resources Ltd [2013] 1249; Ben Nevis (Holdings) v HMRC [2014] 1;
Ali v Bashir [2016] 187; JSC Mezhdunarodniy Promyshlenniy v Pugachev [2015]
1759; Swift v Ahmed [2016] 1059; AAZ v BBZ [2017] 765
s.424……………………..….. The Law Society v Southall [2001] 719; IRC v Hashmi [2002] 19 Ch; The Law
Society v Southall [2002] CA 1151; Ben Nevis (Holdings) v HMRC [2014] 1; Ali v
Bashir [2016] 187
s.425……………………..….. The Law Society v Southall [2002] CA 1151; Ben Nevis (Holdings) v HMRC
[2014] 1; Ali v Bashir [2016] 187
s.436……………………..….. Haines v Hill [2008] 447; Re Hemming [2008] 1833; Tasarruf Mevduarti Sigorta
Fonu v Merrill Lynch Bank & Trust Cayman [2011] 1249 PC; Claridge, re the
trustee in bankruptcy of [2011] 1681; Walden v Atkins [2013] 1465; Akers v
Samba [2017] 373
s.591……………………..….. Re K [2007] 1007
Sch 1
para 18 …………….... MF Global UK Ltd [2015] 1427
Sch B1……………………….. Mills v HSBC Trustee (CI) Ltd [2010] 235; Re Kaupthing Singer & Friedlander
Ltd [2011] 79; Habana Ltd v Kaupthing Singer & Friedlander [2011] 275; Du
Preez v Kaupthing Singer & Friedlander IoM [2011] 559
para 5……………..… Farepak Food & Gifts Ltd, Dubey v HMRCC [2007] 1407
para 22 ………….….. Bagus Investments Ltd v Kastening [2012] 1675
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Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
para 26 ………….….. Bagus Investments Ltd v Kastening [2012] 1675
para 60 ………….….. MF Global UK Ltd [2015] 1427
Interpretation Act:
1889
s.31………………………...… Jasmine Trustees v Wells & Hind [2007] 489
1978
s.5……………………………. Rosser v IRC [2004] 1057
s.6……………………………. Re Epona Trustees Ltd [2009] 87; The Pollen Estate Trustee Co Ltd v HMRC
[2013] 1593
s.7…………………………… Revell v HMRC [2017] 695
s.16………………………..… Bath & Wells v Jenkinson [2001] 353
s.20………………………..… Gregg v Pigott [2012] 953
Intestates’ Estates Act 1884
s.3………………………….... Davies v Sharples [2006] 839
J
Judgments Act 1838
s.14…………………………… Hughmans Solicitors v Central Stream Services [2012] 1559
s.17…………………………… Novoship (UK) v Nikitin [2014] 1521
Judicial Committee Act 1833
s.4…………………………….. Re the Baronetcy of Pringle of Stichill [2016] 1117
Judicature Act:
1873
s.16…………………………… JSC Mezhduarodniy Promyshlenniy Bank v Pugachev [2015] 991
s 25…………………………… Roberts v Gill [2008] 1429; Central Bank of Nigeria v Williams [2012] 745;
Williams v Central Bank of Nigeria [2014] 873
s.34…………………………… Shovelar v Lane [2011] 1411
1875
s.10…………………………… Squires v AIG Europe (UK) Ltd [2006] 705
1925
s.192………………………….. HN v AN [2016] 825
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Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
Judicature (Northern Ireland) Act 1978
s.33A……………………..…. Pope v HMRCC [2013] 287
Judicial Trustees Act 1896
s.1………………………..….. Green v Gaul [2006] 1391 CA; The Thomas and Agnes Carvel Foundation
v Carvel [2007] 1297; Re Steel (dec'd), Angus v Emmott [2010] 531
s.3………………………..….. Santander UK plc v RA Legal Solicitors [2014] 813
s.11……………………..…… Re Goodman (deceased) [2013] 1181
Jurisdiction and Judgment Act 1982
s.45……………………..…… Gomez v Gomez-Monche Vives [2008] 1623 CA
sch 1……………………..….. Gomez v Gomez-Monche Vives [2008] 1623 CA
L
Land Clauses Consolidation Act 1845
s.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
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Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
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)
s.132…………………………. Scott v Southern Pacific Mortgages Ltd [2015] 1067
Schedule 3…………………… Scott v Southern Pacific Mortgages Ltd [2015] 1067
Land Transfer Act:
1875
s.48…………………………… McLaughlin v HMRCC [2012] 855
1897………………………….………………………………….. Green v Gaul [2006] 1391 CA
Landlord and Tenant Act:
1927……………………….…………………………………….. Re Singellos, Singellos v Singellos [2011] 327
1954……………………………………………………………... Shah v Shah [2012] 165; HMRC v Atkinson [2012] 197; R (application of
Walford) v Worcestershire CC [2014] 705 s.24…………………………… Whaley v Whaley [2011] 1267
s.25…………………………… Glenister v Moody [2005] 1205
s.30…………………………… Whaley v Whaley [2011] 1267
s.40…………………………… Glenister v Moody [2005] 1205
1985
s.20…………………………… Ultraframe (UK) Ltd v Fielding [2007] 835
1987
s.42…………………………… Retirement Care Group Ltd v HMRCC [2008] 913
1988 …………………………….………………………………. Re Singellos, Singellos v Singellos [2011] 327
Latent Damages Act 1986
s.4A(10)……………………… Bacon v Howard Kennedy [2000] 169
s.14A………………………… Bacon v Howard Kennedy [2000] 169
61
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
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
s.23…………………………… Re Horley Town FC, Hunt v McLaren [2006] 1817
s.26…………………………… X v A [2000] 11; Notting Hill Housing Trust v Brackley [2001] 1353
s.27…………………………… Stack v Dowden [2006] 511 CA; Fraser v Canterbury Diocesan Board of Finance
(No 2) [2007] 1735 Ch
s.30…………………………… HSBC Trust Co (UK) Ltd v Twiddy (HMRCC) [2006] 1533; Avis v Turner [2007]
1521; Bagum v Hafiz [2015] 1303
s.34…………………………… Stack v Dowden [2006] 511 CA; Stack v Dowden [2007] 1053 HL
s.36…………………………… Stack v Dowden [2006] 511 CA; Carr v Isard [2007] 409; Stack v Dowden [2007]
1053 (HL); Quigley v Masterson [2012] 521; Chada v HMRC [2015] 745; Lee v
Lee [2018]197
s.40…………………………… Healey v Brown [2002] 849; Kinane v Mackie-Conteh [2005] 345; Irani v Irani
[2006] 1561; Frear v Frear [2009] 221; Marley v Rawlings [2014] 299 SC
s.52…………………………… King v The Chiltern Dog Rescue [2015] 1225
s.53…………………………… Aroso v Coutts & Co [2001] 797; Healey v Brown [2002] 849; Winsper v Perrett
[2002] 927; Collier v Collier [2003] 617; Churchill v Roach [2003] 779; Halley v
The Law Society [2003] 845; Oxley v Hiscock [2004] 709 CA; Kinane v Mackie-
Conteh [2005] 345; Slater v Simm [2007] 1043; Stack v Dowden [2007] 1053 HL;
Negus v Bahouse [2008] 97; A v A [2009] 1; Hanchett –Stamford v A-G [2009]
101; Barrett v Barrett [2009] 201; Zeital v Kaye [2010] 913; Hanson v HMRCC
[2012] 597; Drakeford v Cotton [2012] 1135; Phillipe v Cameron [2012] 1275;
Hughes v Bourne [2012] 1333; Walden v Atkins [2013] 1465; O’Kelly v Davies
[2016] 333; Ong v Ping [2018] 1365
62
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
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.101………………………… Hand v George [2017] 489
s.105………………………….. Dominion Corporate Trustees v Capmark Bank [2011] 1747
s.107………………………….. Dominion Corporate Trustees v Capmark Bank [2011] 1747
s.132…………………………. Gregg v Pigott [2012] 953
s.136…………………………. Aroso v Coutts & Co [2001] 797
s.146…………………………. Brudenell-Bruce v Moore [2015] 373
s.149…………………………. Re Shuldam [2012] 1597
s.164………………………….. Retirement Care Group Ltd v HMRCC [2008] 913; Gomez v Gomez-Monche Vives
[2008] 1623 CA; Beard v Shadler [2011] 1147; Trustees of Mrs PL Travers Will
Trust v HMRCC [2013] 1831
s.171………………………….. Re P [2009] 661; Re G (TJ) [2011] 231
s.172…………………………. IRC v Hashmi [2002] 1027 CA; AC v DC [2013] 745
s.176…………………………. Re P [2009] 661
s.184…………………………. Jump v Lister [2017] 61
s.188…………………………. Butler v Butler [2016] 1519
s.196…………………………. Quigley v Masterson [2012] 521
s.199…………………………. Pesticcio v Huet [2003] 1327 (Ch); MCP Pension Trustees Ltd v AON Pension
Trustees Ltd [2010] 1331; Sinclair Investments v Versailles Trade Finance [2011]
839
s.205…………………………. Pesticcio v Huet [2003] 1327 Ch; Kinane v Mackie-Conteh [2005] 345; Buzzoni
v HMRCC [2011] 1163; Drakeford v Cotton [2012] 1135; Creasey v Sole [2013]
931
Law of Property Amendment Act;
1860
s. 13…………………………... Green v Gaul [2006] 1391 CA
1926 s.3……………………………. Fraser v Canterbury Diocesan Board of Finance (No 2) [2007] 1735 Ch
Law of Property (Miscellaneous Provisions) Act 1989……..…..…… C v C (No 2) [2007] 753
s.1…………………………….. Harb v King Fahd bin Abdul Aziz [2006] 609; Jones v Jones [2006] 1847; English
v Keats [2018] 91
s.2……………………………. Hooper v Gorvin [2001] 575; Jennings v Rice [2001] 871 (HC); Jennings v Rice
63
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
[2002] 367 CA; Healey v Brown [2002] 849; Jiggins v Brisley [2003] 1141;
Allardyce v Roebuck [2004] 779; Kinane v Mackie-Conteh [2005] 345; Cobbe v
Yeomans Row Management Ltd [2005] 625 Ch; Yeoman’s Row Management Ltd
v Cobbe [2006]1473 CA; Vinaver v Milton Asbury Ltd [2006] 1675; Akhtar v Arif
[2007] 35; Re Walters, Olins v Walters [2008] 339 Ch; Thorner v Major [2008]
1289 CA; Yeoman’s Row Management Ltd v Cobbe [2008] 1461 HL; Herbert v
Doyle [2009] 589; McGuane v Welch [2009] 1201; Q v Q [2009] 1591; S v S
[2009] 1643; Thorner v Major [2009] 713 HL; Shovelar v Lane [2011] 1411; Lane
v Cullens Solicitors [2011] 1807; Brown v Stephenson [2013] 1675; Marley v
Rawlings [2014] 299 SC; Agarwala v Agarwala [2014] 373; Herbert v Doyle
[2015] 1573 CA; Ely v Robson [2016] 1383; Matchmove v Dowding [2017] 267;
Legg v Burton [2017] 1017
Law Reform (Miscellaneous Provision) Act:
1934………………………………………………………….… Bluck v Information Commissioner [2008] 1
s.1……………………………. Daniels Thompson [2004] 513 CA; Re K [2007] 1007; Hughes v Lloyd [2008]
473; Rind v Theodore Goddard [2008] 699; Roberts v Fresco [2018] 309
s.3…………………………… Pope v HMRCC [2013] 287
1949
s.7………………………….. Re the Baronetcy of Pringle of Stichill [2016] 1117 Law Reform (Miscellaneous Provisions) Act (Northern Ireland) 1937
s.17…………………….…….. Pope v HMRCC [2013] 287
Law Reform (Miscellaneous Provisions) (Scotland) Act 1990………. Marley v Rawlings [2014] 299 SC
s.9……………………………. Shergill v Khaira [2014] 1729
s.70…………………………… Re the Baronetcy of Pringle of Stichill [2016] 1117
s.71…………………………… McDowall v IRC [2004] 221
Law Reform (Parent and Child) (Scotland) Act 1986
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
64
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
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; Creggy v
Barnett [2018] 35
1939……………………………………………..………………. Cattley v Pollard [2007] 245; Ultraframe (UK) Ltd v Fielding [2007] 835
s.1……………………………. Creggy v Barnett [2018] 35
s.2……………………………. Hannigan v Hannigan [2006] 597; High Commissioner for Pakistan v Nizam of
Hyderabad [2016] 1763
s.3……………………………. Gwembe Valley Development Co Ltd v Kashy [2004] 97
s.7……………………………. King v Gershon Robertson [2015] 849
s.19…………………………… Nolan v Nolan [2004] 1261; Davies v Sharples [2006] 839; Green v Gaul [2006]
1391 CA; Statek Corporation v Alford [2008] 1089; Peconic Industrial
Developments Ltd v Lau Kwok Fai [2009] 121; Peconic Industrial Development
Ltd v Lau & ors [2009] 999; Central Bank of Nigeria v Williams [2012] 745;
Williams v Central Bank of Nigeria [2014] 873; High Commissioner for Pakistan
v Nizam of Hyderabad [2016] 1763; Creggy v Barnett [2018] 35
s.20……………….………….. Nolan v Nolan [2004] 1261; Re Loftus, Green v Gaul [2005] 1327 Ch; Davies v
Sharples [2006] 839; Green v Gaul [2006] 1391 CA;
s.23…………………………… Creggy v Barnett [2018] 35; Creggy v Barnett [2018] 35
s.31…………………………… Williams v Central Bank of Nigeria [2014] 873; Creggy v Barnett [2018] 35
1975
s.2D…………………………... Adams v Schofield [2004] 1049
65
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
1980……………………………………………………………. Jasmine Trustees v Wells & Hind [2007] 489; Lane v Cullens Solicitors [2011]
1807
s.1……………………………. Creggy v Barnett [2018] 35
s.2……………………………. Macaulay & Farley v Premium Life Assurance [2000] 261; Cattley v Pollard
[2007] 245; Jessup v Wetherell [2007] 515; Re K [2007] 1007; Rind v Theodore
Goddard [2008] 699; National Westminster Bank plc v Lucas [2015] 635
s.3…………………..……….. Gwembe Valley Development Co Ltd v Kashy [2004] 97; Nolan v Nolan [2004]
1261
s.5……………………………. Gwembe Valley Development Co Ltd v Kashy [2004] 97; Davies v Sharples [2006]
839; Jessup v Wetherell [2007] 515; Re K [2007] 1007; Hopper v Hopper [2009]
805; High Commissioner for Pakistan v Nizam of Hyderabad [2016] 1763
s.6……………………………. Re K [2007] 1007
s.11…………………………… National Westminster Bank plc v Lucas [2015] 635
s.14A…………………………. Macaulay & Farley v Premium Life Assurance [2000] 261; Daniels Thompson
[2004] 513 CA; Jessup v Wetherell [2007] 515; Rind v Theodore Goddard [2008]
699; Roberts v Gill [2008] 1429; Trilogy Management Ltd v Harcus Sinclair
[2017] 707
s.14B…………………………. Rind v Theodore Goddard [2008] 699
s.15…………………………… Cattley v Pollard [2007] 245
s.18…………………………… Cattley v Pollard [2007] 245
s.20…………………………… Re Loftus, Green v Gaul [2005] 1327 Ch
s.21…………………………… JJ Harrison (Properties) Ltd v Harrison [2001] 1327; Gwembe Valley
Development Co Ltd v Kashy [2004] 97; Nolan v Nolan [2004] 1261; Patel v Shah
[2005] 359; Re Loftus, Green v Gaul [2005] 1327 Ch; Davies v Sharples [2006]
839; Green v Gaul [2006] 1391 CA; Sinclair Investment Holdings SA v Versailles
Trade Finance Ltd [2006] 1655; Cattley v Pollard [2007] 245; Re K [2007] 1007;
Statek Corporation v Alford [2008] 1089; Peconic Industrial Developments Ltd v
Lau Kwok Fai [2009] 121; Sinclair Investments v Versailles Trade Finance
[2011] 839; Central Bank of Nigeria v Williams [2012] 745; Page v Hewetts
Solicitors [2012] 1427; Bagus Investments Ltd v Kastening [2012] 1675; Iles v Iles
[2013] 493; Page v Hewetts Solicitors [2014] 479; Williams v Central Bank of
Nigeria [2014] 873; Sheffield v Sheffield [2014 1039; High Commissioner for
Pakistan v Nizam of Hyderabad [2016] 1763; O’Keefe v Caner [2017] 609;
HMRC v Parry [2018] 1267; Creggy v Barnett [2018] 35
s.22…………………………… Nolan v Nolan [2004] 1261; Davies v Sharples [2006] 839; Green v Gaul [2006]
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Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
1391 CA;
s.23………………………….. JJ Harrison (Properties) Ltd v Harrison [2001] 1327; Gwembe Valley
Development Co Ltd v Kashy [2004] 97; Hopper v Hopper [2009] 805; Page v
Hewetts Solicitors [2012] 1427; Williams v Central Bank of Nigeria [2014] 873;
HMRC v Parry [2018] 1267
s.24…………………………… Re K [2007] 1007
s.28…………………………… Masterman-Lister v Bruton & Co [2003] 259
s.29…………………………… Re Loftus, Green v Gaul [2005] 1327 Ch; Barnett v Creggy [2016] 17; Creggy v
Barnett [2018] 35
s.32…………………………… Re Loftus, Green v Gaul [2005] 1327 Ch; Cattley v Pollard [2007] 245; Fea v
Roberts [2006] 255; Jessup v Wetherell [2007] 515; Hopper v Hopper [2009] 805;
Page v Hewetts Solicitors [2012] 1427; Williams v Central Bank of Nigeria [2014]
873; Sheffield v Sheffield [2014 1039; Trilogy Management Ltd v Harcus Sinclair
[2017] 707
s.33…………………………… Piggott v Aulton [2003] 445; National Westminster Bank plc v Lucas [2015] 635
s.35…………………………… Roberts v Gill [2008] 1429; Roberts v Gill [2010] 1223 (SC); Millburn-Snell v
Evans [2011] 1213; High Commissioner for Pakistan v Nizam of Hyderabad
[2016] 1763; Trilogy Management Ltd v Harcus Sinclair [2017] 707
s.36…………………………… Gwembe Valley Development Co Ltd v Kashy [2004] 97; Patel v Shah [2005] 359;
Green v Gaul [2006] 1391 CA; Re K [2007] 1007; Tritton Development Fund Ltd
v Fortis Bank (Cayman) Ltd [2007] 1483
s.38…………………………… Gwembe Valley Development Co Ltd v Kashy [2004] 97; Green v Gaul [2006]
1391 CA; Cattley v Pollard [2007] 245; Nolan v Nolan [2004] 1261; Bagus
Investments Ltd v Kastening [2012] 1675; Williams v Central Bank of Nigeria
[2014] 873
s.50…………………………… Re Loftus, Green v Gaul [2005] 1327 Ch;
Schedule 1…………………… Nolan v Nolan [2004] 1261; Re Loftus, Green v Gaul [2005] 1327 Ch
Schedule 2…………………… High Commissioner for Pakistan v Nizam of Hyderabad [2016] 1763
Limited Liability Partnership Act 2000
s.1…………………………….. Re Rogers [2006] 691
Limited Partnership Act 1907………………………………………… Re Balfour (dec'd) Brander v HMRCC [2009] 1117
Local Authority Social Services Act 1970
s.7…………………………….. R(on the application of ZYN) v Walsall MBC [2014] 1649; Aster Healthcare Ltd v
Estate of Mohammed Safi [2016] 395
Local Government Act
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Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
1933
s.157………………………….. Bath & NE Somerset Council v A-G [2002] 1257
s.228…………………………. Westminster City Council v Porter [2003] 135;
1972
s.11………………………….. Kynnersley v Wolverhampton CC [2008] 65
s.137…………………………. R v District Auditor No3 Audit District W Yorks [2001] 787
s.139…………………………. Kynnersley v Wolverhampton CC [2008] 65
s.161…………………………. Westminster City Council v Porter [2003] 135
s.214…………………………. Re Mangotsfield Cemetery [2005] 1381
s.215…………………………. Re Mangotsfield Cemetery [2005] 1381
Schedule 26…………………. Re Mangotsfield Cemetery [2005] 1381
Local Government Finance Act 1982
s.19…………………………… R v District Auditor No3 Audit District W Yorks [2001] 787
Local Government (Interim Provisions) Act 1984
s.7……………………………. R v District Auditor No3 Audit District W Yorks [2001] 787
Local Government (Miscellaneous Provisions) Act 1976
s.19………………………….. Bath & N E Somerset Council v A-G [2002] 1257
Lord St Leonard’s Act 1859…………………………………………… MCP Pension Trustees Ltd v AON Pension Trustees Ltd [2010] 1331
Lunacy Act:
1890………………………………………………………... Re D [2004] 643
s.108…………………………. Re MB [2006] 299
s.120…………………………. Re Treadwell [2013] 1445
s.123…………………………. Re Treadwell [2013] 1445
1891
s.27…………………………… Re MB [2006] 299
1921
s.1……………………………. Re MB [2006] 299
M
Marine Insurance Act 1906
s.18…………………………… Smith v HMRCC [2007] 1281
Marriage (Same Sex Couples) Act 2013
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Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
s.11…………………………… Pemberton v Pemberton [2016] 1817
Married Women’s Property Act:
1870……………………………………………..……………… Jones v Garnett (HMIT) [2007] 1229 HL; Smith v Smith [2010] 519
1882……………………………………………..……………… Jones v Garnett (HMIT) [2007] 1229 HL; Tasaruff Mevduati Sigorta Fonu v
Merill Lynch Bank and Trust Co Cayman [2011] 1083
s.11…………………………… Henderson v Wilcox [2016] 475; Adepoju v Akinola [2017] 187
s. 17………………………….. Stack v Dowden [2007] 1053 HL; Soulsbury v Soulsbury [2007] 1841; Wilcox v
Tait [2007] 1109; Quigley v Masterson [2012] 521
1964
s.1…………………………… Gibson v HMRC Prosecution Office [2008] 1605
Matrimonial and Family Proceedings Act 1984
s.3…………………………… Charman v Charman [2007] 1151 CA
s.17………………………….. Charalambous v Charalambous [2004] 1061 CA
Matrimonial Causes Act:
1857
s.45…………………………… Prest v Petrodel Resources Ltd [2013] 1249
1859
s.5……………………………. Harb v King Fahd bin Abdul Aziz [2006] 609; BJ v MJ [2012] 395; HN v AN
[2016] 825
1884
s.3……………………………. Prest v Petrodel Resources Ltd [2013] 1249
1950
s.18…………………………… Tuczka v HMRCC [2011] 1099
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
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
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Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
s.21…………………………… Haines v Hill [2008] 447
s.22…………………………… Harb v King Fahd bin Abdul Aziz [2006] 609; Haines v Hill [2008] 447; Randall v
Randall [2015] 99
s.23………………………….. Harb v King Fahd bin Abdul Aziz [2006] 609; Charman v Charman [2006] 1349
HC; Charman v Charman [2007] 1151 CA; Soulsbury v Soulsbury [2007] 1841;
Haines v Hill [2008] 447; Smith v Smith [2010] 519; Prest v Petrodel Resources
Ltd [2013] 1249; Randall v Randall [2015] 99; AAZ v BBZ [2017] 765
s.24…………………………… Compass Trustees v McBarnett [2003] 461; Charalambous v Charalambous
[2004] 1061 CA; Harb v King Fahd bin Abdul Aziz [2006] 609; Avis v Turner
[2007] 1521; Re B Trust [2007] 1361; Soulsbury v Soulsbury [2007] 1841;
Charman v Charman [2007] 1151 CA; Haines v Hill [2008] 447; Negus v
Bahouse [2008] 97; Smith v Smith [2010] 519; BJ v MJ [2012] 395; Quigley v
Masterson [2012] 521; WF v HF [2012] 1079; Independent Trustte Services v GP
Noble Trustees [2012] 1171; DR v GR [2013] 1123; Prest v Petrodel Resources
Ltd [2013] 1249; M v M [2013] 1725; Tchenguiz-Imerman v Imerman [2014] 145;
AB v CB [2015] 1; Quan v Bray[2015] 885; P v P [2015] 1039; HN v AN [2016]
825; AAZ v BBZ [2017] 765
s.24A………………………… Re Myers, Myers v Myers [2005] 853; Avis v Turner [2007] 1521
s.25…………………………… Re Myers, Myers v Myers [2005] 853; Charman v Charman [2006] 1; Fielden v
Cunliffe [2006] 29; Minwalla v Minwalla [2006] 311; Harb v King Fahd bin
Abdul Aziz [2006] 609; Charman v Charman [2006] 1349 HC; Charman v
Charman [2007] 1151 CA; Soulsbury v Soulsbury [2007] 1841; Haines v Hill
[2008] 447; Re Waite, Barron v Woodhead [2008] 1675; A v A [2009] 1; Re C
[2009] 55; PJC v ADC [2009] 1419; Re M, ITW v Z [2009] 1791; Jennings v
Jennings [2010] 215; B v B [2010] 1689; Re G (TJ) [2011] 231; Whaley v Whaley
[2011] 1267; Iqbal v Ahmed [2011] 1351; AR v AR [2012] 373; BJ v MJ [2012]
395; Re JDS, Smythe v JDS [2012] 475; Prest v Petrodel Resources Ltd [2013]
1249; M v M [2013] 1725; Berger v Berger [2014] 35; Tchenguiz-Imerman v
Imerman [2014] 145; P v P [2015] 1039; Quan v Bray[2015] 885; WA v Executors
of HA [2015] 1471; Randall v Randall [2016] 1277; AAZ v BBZ [2017] 765; Miles
v Miles [2018] 1347
s.26…………………………… Haines v Hill [2008] 447
s.27…………………………… Harb v King Fahd bin Abdul Aziz [2006] 609; Harb v Abdul Aziz [2016] 287
s.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;
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Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
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;
AAZ v BBZ [2017] 765
s.39…………………………… Haines v Hill [2008] 447; AB v CB [2015] 1
Matrimonial Causes (Property and Maintenance) Act 1958
s.2……………………………. AC v DC [2013] 745
Matrimonial and Family Proceedings Act 1984
s.17…………………………… M v M [2013] 1725
s.23…………………………… AC v DC [2013] 745
Matrimonial Homes Act 1983
s.1……………………………. Smith v Smith [2010] 519
Matrimonial Houses and Property Act 1981
s.7……………………………. Phizackerley v HMRCC [2007] 745; Avis v Turner [2007] 1521
Matrimonial Property Act 1976
s.10…………………………… Harrison v Harrison (1) [2009] 1319
Matrimonial Property and Proceedings Act 1970
s.4……………………………. Harb v King Fahd bin Abdul Aziz [2006] 609; Prest v Petrodel Resources Ltd
[2013] 1249
s.5……………………………. Charman v Charman [2006] 1; Charman v Charman [2007] 1151 CA
s.16…………………………… AC v DC [2013] 745
Medical Act 1858……………………………………………………….. Hanchett–Stamford v A.G. [2009] 101
Medical Council Act 1862………………………………………..……. Hanchett–Stamford v A.G. [2009] 101
Mental Capacity Act 2005…………………………………………….. Re Perrins (dec'd), Perrins v Holland [2009] 1387; S and S [2009] 1643; Re FH,
M v Public Guardian [2010] 51; Perrins v Holland [2010] 95; Re Key, Key v Key
[2010] 623; Re Ryan, Gerling v Gerling [2011] 1029; James v James [2018] 1313
s.1……………………………. Saulle v Nouvet [2008] 729; Scammell v Farmer [2008] 1261; Re P [2009] 661; Re
F [2009] 1309; Martin v Triggs Turner Bartons [2009] 1339; Re H, Baker v H
[2009] 1719; Re M, ITW v Z [2009] 1791; Independent News and Media v A
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Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
[2010] 55; Re E [2011] 203; Re G (TJ) [2011] 231; Re S, D v R [2011] 449; Curtis
v Pulbrook [2011] 1503; SM v HM [2012] 281; Re JDS, Smythe v JDS [2012]
475; Quigley v Masterson [2012] 521; Re JC [2012] 1211; XCC v AA [2012] 1645;
ABC v XZ [2013] 187; Re Buckley [2013] 373; NT v FS [2013] 867; Re Treadwell
[2013] 1445; Re PO, JO v GO [2014] 337; Re AB [2014] 1117; Re Gladys Meek,
Jones v Parkin [2014] 1155; Lewis v Lewis [2014] 1021; Walker v Badmin [2015]
493; Lomas v AK (Gift Application) [2015] 825; Kicks v Leigh [2015] 579; The
Public Guardian v CT &EY [2015] 1441; Re H [2015] 1717; Re PAW [2015]
1785; Ross v A [2016] 495; Re D [2016] 1153; Bathurst v Chantier [2018] 1207
s.2…………………………… Saulle v Nouvet [2008] 729; Scammell v Farmer [2008] 1261; Re P [2009] 661; Re
F [2009] 1309; Martin v Triggs Turner Bartons [2009] 1339; Re MN [2010] 1355;
Re G (TJ) [2011] 231; Re S, D v R [2011] 449; Curtis v Pulbrook [2011] 1503; DL
v A Local Authority [2012] 1713; ABC v XZ [2013] 187; Re Wilson deceased
[2013] 899; Re Stolkin [2013] 1793; Pearce v Beverley [2014] 85; Fischer v
Diffley [2014] 757; Re MRJ, JT and KT v Suffolk CC [2014] 1243; Walker v
Badmin [2015] 493; Lomas v AK (Gift Application) [2015] 825; Kicks v Leigh
[2015] 579; Re PAW [2015] 1785; SAD v SEC [2018] 1439; ET v JP [2018] 109
s.3…………………………….. Saulle v Nouvet [2008] 729; Scammell v Farmer [2008] 1261; Re P [2009] 661;
Re F [2009] 1309; Martin v Triggs Turner Bartons [2009] 1339; Re MN [2010]
1355; Re G (TJ) [2011] 231; Re S, D v R [2011] 449; Curtis v Pulbrook [2011]
1503; Sharma v Hunters [2012] 259; ABC v XZ [2013] 187; Fischer v Diffley
[2014] 757; Walker v Badmin [2015] 493; Kicks v Leigh [2015] 579; Re PAW
[2015] 1785; Re KJP [2016] 687
s.4……………………………. Saulle v Nouvet [2008] 729; Re P [2009] 661; Re H, Baker v H [2009] 1719; Re
LD, KD v Havering [2010] 69Re D, VAC v JAD [2010] 1511; Re P [2010] 1405;
Re E [2011] 203; Re G (TJ) [2011] 231; Re S, D v R [2011] 449; SM v HM [2012]
281; Re JDS, Smythe v JDS [2012] 475; Quigley v Masterson [2012] 521; Re JC
[2012] 1211; XCC v AA [2012] 1645; Re D [2012] 1701; Re Harcourt [2012]
1779; Re GM [2013] 835; NT v FS [2013] 867; Re Treadwell [2013] 1445; Re AB
[2014] 1117; Re Gladys Meek, Jones v Parkin [2014] 1155; Re OB, Public
Guardian v AW [2014] 1705; Lomas v AK (Gift Application) [2015] 825; Re H
[2015] 1717; Re PAW [2015] 1785; Ross v A [2016] 495; Re A [2016] 559; Re
Jones [2016] 661; ADS v DSM [2017] 819; Bathurst v Chantier [2018] 1207
s.5…………………….……… Re E [2011] 203; Re SH [2016] 719
s.9……………………………. Re G (TJ) [2011] 231; Public Guardian’s Severance Applications [2017] 1145
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Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
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; Public Guardian’s
Severance Applications [2017] 1145
s.13…………………………… Crafer v Jesshope [2012] 771; Re MRJ, JT and KT v Suffolk CC [2014] 1243; Re
Miles, Public Guardian v Miles [2015] 287; Re H [2015] 1717; Re KJP [2016]
687; Public Guardian’s Severance Applications [2017] 1145
s.15………………………….. Saulle v Nouvet [2008] 729; Re F [2009] 1309; Re M, ITW v Z [2009] 1791;
Martin v Triggs Turner Bartons [2009] 1339; XCC v AA [2012] 1645; A County
Council v MS [2014] 931
s.16…………………………… Saulle v Nouvet [2008] 729; Scammell v Farmer [2008] 1261; Re P [2009] 661; Re
F [2009] 1309; Martin v Triggs Turner Bartons [2009] 1339; Re H, Baker v H
[2009] 1719; Re LD, KD v Havering [2010] 69; Re P [2010] 1405; Re E [2011]
203; Re G (TJ) [2011] 231; SM v HM [2012] 281; XCC v AA [2012] 1645; Re GM
[2013] 835; NT v FS [2013] 867; Manchester CC v G [2014] 449; A County
Council v MS [2014] 931; Re Gladys Meek, Jones v Parkin [2014] 1155; R(on the
application of ZYN) v Walsall MBC [2014] 1649;Kicks v Leigh [2015] 579; Re H
[2015] 1717; Re PAW [2015] 1785; Re A [2016] 559; PJV v Adult Social Care
Newcastle CC [2016] 705; Watt v ABC [2017] 159; ADS v DSM [2017] 819;
Bathurst v Chantier [2018] 1207; SAD v SEC [2018] 1439; Re Various
Incapacitated Persons [2018] 1511
s.17…………………………… Saulle v Nouvet [2008] 729; Scammell v Farmer [2008] 1261; Re E [2011] 203;
XCC v AA [2012] 1645; Kicks v Leigh [2015] 579
s.18…………………………… Saulle v Nouvet [2008] 729; Scammell v Farmer [2008] 1261; Re H, Baker v H
[2009] 1719; Re M, ITW v Z [2009] 1791; Re P [2009] 661; Re E [2011] 203; Re G
(TJ) [2011] 231; SM v HM [2012] 281; Re JDS, Smythe v JDS [2012] 475; Re JC
[2012] 1211; XCC v AA [2012] 1645; Re GM [2013] 835; NT v FS [2013] 867; Re
AB [2014] 1117; Re Gladys Meek, Jones v Parkin [2014] 1155; Lomas v AK (Gift
Application) [2015] 825; Kicks v Leigh [2015] 579; Ross v A [2016] 495; Re Jones
[2016] 661; PJV v Adult Social Care Newcastle CC [2016] 705; Re D [2016] 1153;
Bathurst v Chantier [2018] 1207
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Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
s.19…………………………… Re P [2010] 1405; Re E [2011] 203; Re GM [2013] 835; JS v KB [2014] 991; Re
Gladys Meek, Jones v Parkin [2014] 1155; R(on the application of ZYN) v
Walsall MBC [2014] 1649; Re Miles, Public Guardian v Miles [2015] 287; Re H
[2015] 1717
s.20…………………………… Re P [2009] 661; Re H, Baker v H [2009] 1719; Re E [2011] 203; SM v HM [2012]
281; NT v FS [2013] 867; Watt v ABC [2017] 159
s.21A…………………………. Manchester CC v G [2014] 449
s.22……………………….….. Re Kittle [2010] 651; Crafer v Jesshope [2012] 771; Re Harcourt [2012] 1779; Re
Buckley [2013] 373; Re DP, The Public Guardian v JM [2014]979; Re MRJ, JT
and KT v Suffolk CC [2014] 1243; Re AB (Revocation of EPA) [2014] 1303; Re
OB, Public Guardian v AW [2014] 1705; Public Guardian v SR & NC [2015]
1057; Re ARL [2015] 1489; Re OL [2015] 1647; Re AMH [2016] 571; Re SH
[2016] 719; Re RM [2016] 1257; SAD v SEC [2018] 1439
s.23……………….………….. Re Kittle [2010] 651; Re Harcourt [2012] 1779; Re Buckley [2013] 373; Re GM
[2013] 835; Re MRJ, JT and KT v Suffolk CC [2014] 1243; Re OB, Public
Guardian v AW [2014] 1705; Re Miles, Public Guardian v Miles [2015] 287; Re
XZ [2015] 1657; Re AMH [2016] 571; Public Guardian’s Severance Applications
[2017] 1145
s.24…………………………… The X Primary Care Trust v XB [2012] 1621
s.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
Authority [2012] 1713; Manchester CC v G [2014] 449; The Public Guardian v
CT & EY [2015] 1441
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Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
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.64………………………….. Re Various Incapacitated Persons [2018] 1511
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; Hives v Machin [2017] 983
Sch.3…………………………. Re MN [2010] 1355; Re PO, JO v GO [2014] 337
Sch.4…………………………. Re J [2009] 435; Re Kittle [2010] 651; Re GM [2013] 835; Rawstron v Freud
[2014] 1453; Re SF, Public Guardian v MF [2016] 355; Ross v A [2016] 495; Re
KJP [2016] 687
Sch. 5………………………… Re G (TJ) [2011] 231; R(on the application of ZYN) v Walsall MBC [2014]
1649
Sch.6…………………………. Independent News and Media v A [2010] 55
Mental Health Act;
1959………………………………….………………………….. Re M, ITW v Z [2009] 1791; Independent News and Media v A [2010] 55
s.60……………………………. Re Murphy, Dalton v Latham [2003] 687
s.100…………………………. Re MB [2006] 299
s.101…………………………. Re D [2012] 1701; ET v JP [2018] 109
75
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
s.102…………………………. Re P [2009] 661; Re G (TJ) [2011] 231; Re D [2012] 1701
s.103…………………………. Re P [2009] 661; Re G (TJ) [2011] 231; Re D [2012] 1701
s.111…………………………. Re MB [2006] 299
s.149…………………………. Re MB [2006] 299
Sch 8…………………………. Re MB [2006] 299
1983…………………………….……………………………….. Re M, ITW v Z [2009] 1791; Pitt v Holt; Futter v Futter [2011] 623;
s.1……………………………. Tait v Wedgwood [2003] 121
s.2……………………………. Re SF, Public Guardian v MF [2016] 355; Richards v Worcestershire CC [2017]
117
s.3……………………………. Re SF, Public Guardian v MF [2016] 355; Richards v Worcestershire CC [2017]
117
s.17A………………………… A County Council v MS [2014] 931
s.25A…………………………. Richards v Worcestershire CC [2017] 117
s.25B…………………………. Richards v Worcestershire CC [2017] 117
s.25D…………………………. Richards v Worcestershire CC [2017] 117
s.37…………………………… Chadwick v Collinson [2015] 25; Henderson v Wilcox [2016] 475
s.41…………………………… Chadwick v Collinson [2015] 25
Part VII (generally)………….. Saulle v Nouvet [2008] 729
s.93…………………………… Bunting v W [2005] 955; Jemma Trust Company Ltd v Kippax Beaumont Lewis
[2005] 683; Re MB [2006] 299; R(on the application of ZYN) v Walsall MBC
[2014] 1649
s.94…………………………… Bouette v Rose [2000] 403; Masterman-Lister v Jewell [2002] 563; Tait v
Wedgwood [2003] 121; Masterman-Lister v Brutton [2003] 259 CA; Pesticcio v
Huet [2003] 1327 Ch; Re D [2004] 643; Jemma Trust Company Ltd v Kippax
Beaumont Lewis [2005] 683; Re G (ET) and G (TJ) [2008] 599; Griffiths v Cork
[2009] 955; Pitt v Holt [2010] 269; Re D [2012] 1701; ET v JP [2018] 109
s.95…………………………… Bouette v Rose [2000] 403; Pesticcio v Huet [2003] 1327 Ch; Jemma Trust Co Ltd
v Kippax Beaumont Lewis [2004] 535; Re D [2004] 643; Jemma Trust Company
Ltd v Kippax Beaumont Lewis [2005] 683; Re G (ET) and G (TJ) [2008] 599; Re
P [2009] 661; Pitt v Holt [2010] 269; Re G (TJ) [2011] 231; Re D [2012] 1701;
R(on the application of ZYN) v Walsall MBC [2014] 1649
s.96…………………………… Bouette v Rose [2000] 403; Pesticcio v Huet [2003] 1327 Ch; Jemma Trust Co Ltd
v Kippax Beaumont Lewis [2004] 535; Re D [2004] 643; Jemma Trust Company
Ltd v Kippax Beaumont Lewis [2005] 683; Bunting v W [2005] 955; Re G (ET)
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Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
and G (TJ) [2008] 599; Re G (TJ) [2011] 231; Re D [2012] 1701; R(on the
application of ZYN) v Walsall MBC [2014] 1649
s.97…………………………… Re G (ET) and G (TJ) [2008] 599; Re P [2009] 661; Pitt v Holt [2010] 269
s.99…………………………… Re F [2004] 657; Jemma Trust Company Ltd v Kippax Beaumont Lewis [2005]
683; Bunting v W [2005] 955; Pitt v Holt [2010] 269; Re S, D v R [2011] 449;
R(on the application of ZYN) v Walsall MBC [2014] 1649
s.101…………………………. Re D [2004] 643; Banks v National Westminster Bank plc [2006] 1693;
s.104…………………………. Re MB [2006] 299
s.105…………………………. Re MB [2006] 299
s.107…………………………. Bunting v W [2005] 955; Re H, Baker v H [2009] 1719
s.117…………………………. A County Council v MS [2014] 931; Re SF, Public Guardian v MF [2016] 355;
Poole v Everall [2016] 1621; Richards v Worcestershire CC [2017] 117
s.124…………………………. Richards v Worcestershire CC [2017] 117
s.129…………………………. The Public Guardian v CT & EY [2015] 1441
s.139…………………………. Bunting v W [2005] 955; Park v Cho [2017] 279
s.145…………………………. Bailey v Warren [2006] 753
Mobile Homes Act 1983………………………………………………... George v IRC [2004] 75
Mortmain Act 1736……………………………………………………. Helena Partnership v HMRC [2012] 1519
Mortmain and Charitable Uses Act 1888……………………………. Bath & N E Somerset Council v A-G [2002] 1257
s.13………………………….. Helena Partnership v HMRC [2012] 1519
Municipal Corporations Act 1835
s.92………………………….. Westminster City Council v Porter [2003] 135;
Museums and Galleries Act 1992
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
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Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
s.26…………………………… Aster Healthcare Ltd v Estate of Mohammed Safi [2016] 395
s.29…………………………… R(on the application of ZYN) v Walsall MBC [2014] 1649; R(on the application of
ZYN) v Walsall MBC [2014] 1649
s.45…………………….…….. R (application of Walford) v Worcestershire CC [2014] 705
National Health Service Act:
1977
s.54…………………………… Rodway v Landy [2001] 755
schedule 10…………………... Rodway v Landy [2001] 755
2006………………………………………….………………….. Re Odstock Private Care Ltd [2008] 675
National Health Service and Community Care Act 1990 s.46…………………………… Aster Healthcare Ltd v Estate of Mohammed Safi [2016] 395
s.47…………………………… Re E [2011] 203; R(on the application of ZYN) v Walsall MBC [2014] 1649; Aster
Healthcare Ltd v Estate of Mohammed Safi [2016] 395
Nullity Act 1971………………………………………………………… XCC v AA [2012] 1645
Nurses Act 1957
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
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Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
s.5……………………………. Dadourian Group Int Inc v Simms [2006] 239
s.10…………………………… Dubai Aluminium v Salaam [2003] 163; Dadourian Group Int Inc v Simms [2006]
239
s.19…………………………… Drake v Harvey [2001] 1557
s.24…………………………… Ketteringham v Hardy [2011] 1367
s.28…………………………… Trinkler v Beale [2009] 1091
s.29…………………………… John Taylors v Masons [2005] 1519
s.32…………………………… White v Minnis [2000] 755
s.33…………………………… White v Minnis [2000] 755
s.38…………………………… John Taylors v Masons [2005] 1519; Hopper v Hopper [2009] 805
s.39…………………………… White v Minnis [2000] 755; Ham v Ham [2014] 255
s.42…………………………… John Taylors v Masons [2005] 1519; Hopper v Hopper [2009] 805
s.43…………………………… Beckman v IRC [2003] 773
s.44…………………………… Ham v Ham [2014] 255; Butler v Butler [2016] 1519
Sch 4…………………………. Harrison v Gibson [2006] 289
Pensions Act:
1995
s.7……………………………. Dalriada Trustees v Woodward [2012] 1489
s.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
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Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
s.74(1)………………………... AMP (UK) plc v Barker [2001] 1237
s.95…………………………… Dalriada Trustees v Woodward [2012] 1489
s.146………………………….. Re Woodland-Ferrari [2002] 1539
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
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Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
Prescription and Limitation (Scotland) Act 1973
s.1……………………………. Re the Baronetcy of Pringle of Stichill [2016] 1117
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
Presumption of Death Act 2013
s.1……………………………. Greathead v Greathead [2017] 939
s.2……………………………. Greathead v Greathead [2017] 939
s.9……………………………. Greathead v Greathead [2017] 939
Prevention of Terrorism Act 2005
s 16…………………………… Burden v UK [2008] 1129 (Grand Chamber)
Private Street Works Act 1892 ……………………………………….. Grender v Dresden [2009] 379
Proceeds of Crime Act 2002
s.6……………………………. R v Hursthouse [2013] 887
s.76…………………………… R v Hursthouse [2013] 887
s.84…………………………… R v Hursthouse [2013] 887
s.242…………………………. SOCA v Lundon [2010] 875
s.243…………………………. SOCA v Lundon [2010] 875
s.252…………………………. SOCA v Szepietowski [2009] 1239
s.266…………………………. SOCA v Szepietowski [2009] 1239; SOCA v Lundon [2010] 875; Szepietowski v
SOCA [2011] 1435
s.266A………………………... SOCA v Szepietowski [2009] 1239
s.304…………………………. SOCA v Lundon [2010] 875
s.305…………………………. SOCA v Lundon [2010] 875
s.306…………………………. SOCA v Lundon [2010] 875
s.307…………………………. SOCA v Lundon [2010] 875
s.308…………………………. SOCA v Lundon [2010] 875
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s.314…………………………. SOCA v Lundon [2010] 875
s.316…………………………. SOCA v Lundon [2010] 875
s.327…………………………. P v P [2003] 1449; Bowman v Fels [2005] 481 CA; Law Society v Isaac & Isaac
Holdings Ltd [2011] 425
s.328………………………….. P v P [2003] 1449; Bowman v Fels [2005] 481 CA; R v IK [2007] 817
Law Society v Isaac & Isaac Holdings Ltd [2011] 425
s.329………………………….. P v P [2003] 1449; R v IK [2007] 817; Re Kaplan [2010] 1171; Law Society v Isaac
& Isaac Holdings Ltd [2011] 425
s.330…………………………. Bowman v Fels [2005] 481 CA
s.331…………………………. Bowman v Fels [2005] 481 CA
s.333…………………………. P v P [2003] 1449; Bowman v Fels [2005] 481 CA
s.335…………………………. P v P [2003] 1449; Bowman v Fels [2005] 481 CA
s.337………………………….. Bowman v Fels [2005] 481 CA
s.338………………………….. P v P [2003] 1449; Bowman v Fels [2005] 481 CA
s.339…………………………. P v P [2003] 1449
s.340…………………………. P v P [2003] 1449; Bowman v Fels [2005] 481 CA; R v IK [2007] 817; Purrunsing
v A’Court [2016] 1027
s.342………………………….. P v P [2003] 1449; Bowman v Fels [2005] 481 CA
Schedule 9…………………… Bowman v Fels [2005] 481 CA
Protection from Eviction Act 1977
s 3……………………………. Polarpark Enterprises Inc v Allason [2007] 1829
s 3A………………………….. Polarpark Enterprises Inc v Allason [2007] 1829
s 9……………………………. Polarpark Enterprises Inc v Allason [2007] 1829
Protection from Harassment Act 1977……………………………….. Poole v Everall [2016] 1621
Public Health Act:
1875
s.164………………………… Bath & NE Somerset Council v A-G [2002] 1257
s.247…………………………. Westminster City Council v Porter [2003] 135;
1936
s.4……………………………. Bath & NE Somerset Council v A-G [2002] 1257
s.87…………………………… Bath & NE Somerset Council v A-G [2002] 1257
Public Health Amendment Act 1890 s.45…………………………… Bath & NE Somerset Council v A-G [2002] 1257
Public Libraries and Museums Act 1964…………………………….. Re Trafford Community Leisure Trust [2006] 543
Public Trustee Act 1906……………………………………………….. Jasmine Trustees v Wells & Hind [2007] 489
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Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
s.4…………………………….. McLaughlin v HMRCC [2012] 855
R
Race Relations Act 1976
s.34…………………………… Re Harding, Gibbs v Harding [2007] 479
Rating and Valuation (Miscellaneous Provisions) Act 1955
s.8………………………….. Re Church of Scientology (E&W) [2005] 1151
Real Property Amendment Act 1845
s.5…………………………….. Re Barlow, Dalton v Ellis [2008] 1333
Real Property Limitation Act:
1833 (No 1) s.14…………………………… Creggy v Barnett [2018] 35
s.34…………………………… King v Gershon Robertson [2015] 849;
1844
s.40…………………………… Green v Gaul [2006] 1391 CA
1860
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; Akers v Samba [2017] 373
Schedule……………………... Spread Trustee Co Ltd v Hutcheson [2012] 317
Art 1…………………. C v C [2016] 223
Art 6…………………. C v C [2016] 223
Art 4………………… Akers v Samba [2017] 373
Art 7………………… C v C [2016] 223
Art 15………………... C v C [2016] 223; Akers v Samba [2017] 373
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Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
Art 16………………... C v C [2016] 223
Recreational Charities Act 1958………………………………………. Simpson v HMRCC [2009] 499; Helena Partnership v HMRC [2012] 1519
s.1……………………………. Bath & NE Somerset Council v A-G [2002] 1257; Cuppage v Lawson [2011] 975;
The Independent Schools Council v Charity Comm. [2012] 41
Reduction Act Act 1617…………………………………………..……. Re the Baronetcy of Pringle of Stichill [2016] 1117
Regency Act 1937
s.2…………………………….. Re XZ [2015] 1657;
Rent Act 1977…………………………………………………………… Beard v Shadler [2011] 1147
s.3……………………………. The Pollen Estate Trustee Co Ltd v HMRC [2013] 1593
Rent (Agriculture) Act 1976
s.2……………………………. Dixon v IRC [2002] 175
Rent and Mortgage Interest Restriction Act 1920………………….... R(on the application of ZYN) v Walsall MBC [2014] 1649
Representation of the People Act:
1983
s.159…………………………. Ali v Bashir [2016] 187
s.164………………………… Ali v Bashir [2016] 187
1985
s.1……………………………. White v Matthys [2014] 725
Requirement of Writing (Scotland) Act 1995………………..………. Executor of Lau (Dec'd) v HMRCC [2009] 627
s.11…………………………… Stack v Dowden [2007] 1053 (HL)
Revenue Act 1884
s.11…………………………… Shenken v Phoenix Life Ltd [2015] 1833
Reverter of Sites Act 1987
s.1……………………………. Fraser v Canterbury Diocesan Board of Finance (No 2) [2007] 1735 Ch; Fraser
v Canterbury Diocesan Board of Finance (No 2) [2005] 1499 HL
s.2……………………………. Fraser v Canterbury Diocesan Board of Finance (No 2) [2005] 1499 HL
s.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
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Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
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
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; Anderson v Spencer
[2018] 1
s.19…………….…………….. JSC Mezhduarodniy Promyshlenniy Bank v Pugachev [2015] 991; Anderson v
Spencer [2018] 1
s.31…………………………… Brown v HM Queen Mother’s Executors [2007] 1129 Ch; The Independent
Schools Council v Charity Comm. [2012] 41; Randall v Randall [2015] 99
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Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
s.33………………………….. Dellal v Dellal [2015] 1137
s.35A………………………… Westminster City Council v Porter [2003] 135; Pope v HMRCC [2013] 287
s.37…………………………… Al-Bassam v Al Bassam [2004] 157; Tasarruf Mevduati Sigorta Fonu v Merrill
Lynch Bank and Trust Company (Cayman) Ltd [2010] 1285; Tasaruff Mevduati
Sigorta Fonu v Merill Lynch Bank and Trust Co Cayman [2011] 1083; Tasarruf
Mevduarti Sigorta Fonu v Merrill Lynch Bank & Trust Cayman [2011] 1249 PC;
JSC Mezhduarodniy Promyshlenniy Bank v Pugachev [2015] 991; Haastrup v
Okorie [2016] 803
s.49…………………………… Westminster City Council v Porter [2003] 135;
s.50…………………………… Herbert v Doyle [2009] 589; EG v RS [2010] 1757
s.51…………………………… Donsland Ltd v van Hoogstraten [2002] 497; Sherman v Perkins [2002] 603;
Chessels v British Telecom [2002] 719; Fitzhugh Gates v Sherman [2003] 973;
Newall v Lewis [2008] 1649; Smith v Springford [2009] 705; Sharma v Hunters
[2012] 259; Jones v Longley [2016] 317; Blades v Isaac [2016] 589; Slattery v
Jagger [2017] 321
s.84…………………………… Masterman-Lister v Bruton & Co [2003] 259
s.114…………………………. Re Steel (dec'd), Angus v Emmott [2010] 531
s.116…………………………. Re Rogers [2006] 691; Schindler v Brie [2003] 1361; Re K [2007] 1007; A-B v
Dobbs [2010] 931; Khan v Crossland [2012] 841; Gudavadze v Kay [2012] 1753;
Re Goodman (deceased) [2013] 1181; Jeffrey v Jeffrey [2013] 1509; Anstey v
Mundle [2016] 931; Adepoju v Akinola [2017] 187; Re JS (Disposal of Body)
[2017] 227; Vucicevic v Aleksic [2018] 1545
s.117…………………………. Court v Despallieres [2010] 437; Re Schmidt [2004] 887; Tadros v Barratt [2014]
1753
s.121…………………………. Vacciana v Herod [2006] 367; Re Seagrave, O’Brien v Seagrave [2007]1037;
Randall v Randall [2015] 99; Randall v Randall [2016] 1277
s.124…………………………. Brown v HM Queen Mother’s Executors [2007] 1129 Ch; Randall v Randall
[2015] 99
s.125…………………………. Brown v HM Queen Mother’s Executors [2007] 1129 Ch; Randall v Randall
[2015] 99
s.127…………………………. Brown v HM Queen Mother’s Executors [2007] 1129 Ch
s.166…………………………. Chappell v Somers & Blake [2003] 1085
Serious Organised Crime and Police Act 2005
s.109……………….…………. SOCA v Szepietowski [2009] 1239
Service of Heirs (Scotland) Act 1847…………………………………. Re the Baronetcy of Pringle of Stichill [2016] 1117
86
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
Settled Land Act:
1882
s.2…………………………….. Davies v HMRCC [2009] 1151; Jones v Garnett (HMIT) [2007] 1229 HL
1925…………………………………………………. Pemberton v Pemberton [2016] 1817
s.1………………………..…… DR v GR [2013] 1123
s.2…………………………….. Alexander-David v London Borough of Hammersmith and Fulham [2009] 745
s.88…………………………… HMRCC v Trustees of Peter Clay Discretionary Trust [2008] 843 HC
Sexual Offences Act 2003………………………………………………. XCC v AA [2012] 1645
Sexual Offences (Amendment) Act 1992……………………………… National Westminster Bank plc v Lucas [2014] 637
Social Care (Communities Health and Standards) Act 2003……….. Drake v Foster Wheeler [2010] 1715
Social Security Contribution and Benefits Act 1992
s.122…………………………. Ramsay v HMRCC [2013] 1773
s.134…………………………. Re CIS/213/2004, CIS/214/2004 [2008] 189; Martin v Secretary of State for Work
and Pensions [2010] 671
Solicitors Act:
1843
s.32…………………………… Halley v The Law Society [2003] 845
s.37…………………………… McIlwraith v McIlwraith [2003] 413
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
87
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
Charity Commission [2015] 453
s.71…………………………... Barrett v Rutt Field [2006] 1505; Jemma Trust Co v D’Arcy Liptrott [2003] 235;
McIlwraith v McIlwraith [2003] 413; Stephanides v Cohen [2002] 1373
Sch 1………………………….. The Law Society v Elsdon [2015] 1601
Stamp Act 1891
s.14………………………….. McGuane v Welch [2009] 1201
Statute of Distribution 1670
s.5…………………………… Green v Gaul [2006] 1391 CA
Statute of Elizabeth 1601 (43 Eliz 1, c. 4 -see Charitable Uses Act 1601)
Statute of Elizabeth 1601 (43 Eliz 1, c. 8)…………………………….. Haastrup v Okorie [2016] 803
Statute of Frauds Act 1677…………………………………………….. Healey v Brown [2002] 849; Barrett v Bem [2012] 567; CA; Vallee v Birchwood
[2013] 1095; King v The Chiltern Dog Rescue [2015] 1225
s.4……………………………. Kinane v Mackie-Conteh [2005] 345
s.6……………………………. Race v Race [2002] 1193
s.9………………………….… Kinane v Mackie-Conteh [2005] 345
Statute of Frauds Amendment Act 1828
s.1……………………………. Creggy v Barnett [2018] 35
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
88
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
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
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
89
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
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
Settlement Ridgwell v Ridgwell [2008] 527; Harris v HMRCC [2011] 55;
Glowacki (deceased) v HMRCC [2011] 1777; Drown (exor of Leadley) v HMRC
[2015] 775; Vaughan-Jones v Vaughan-Jones [2015] 1287
s.65…………………………… Jasmine Trustees v Wells & Hind [2007] 489
s.68…………………………… Coombes v HMRCC [2008] 439; McLaughlin v HMRCC [2012] 855; Wagstaff v
HMRC [2014] 547
s.69…………………………… Jerome v Kelly [2004] 681 HL; Sieff v Fox [2005] 891; Jasmine Trustees v Wells
& Hind [2007] 489; Re Epona Trustees Ltd [2009] 87; Smallwood v HMRCC
[2009] 669; Crociani v Crociani [2015] 975; Panayi A & M sett. Trustees v
HMRC [2018] 1497
s.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
90
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
s.80…………………………… Hicks v Davies (HMIT) [2005] 329; Jasmine
Trustees v Wells & Hind [2007] 489; Panayi A & M sett. Trustees v HMRC [2018]
1497
s.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.91…………………………… Panayi A & M sett. Trustees v HMRC [2018] 1497
s.94…………………………… Bowring v HMRC [2016] 79
s.97…………………………… Herman v HMRCC [2007] 1201; Bowring v HMRC [2016] 79
s.106…………………………. Hicks v Davies (HMIT) [2005] 329
s.124…………………………. Brown v Executors of the estate of HM Queen Elizabeth the Queen Mother [2008]
425 CA
s.125………………………….. Brown v Executors of the estate of HM Queen Elizabeth the Queen Mother [2008]
425 CA
s.126…………………………. Executors of Dugan-Chapman v HMRCC [2008] 1359
s.127…………………………. Hicks v Davies (HMIT) [2005] 329; Executors of Dugan-Chapman v HMRCC
[2008] 1359;
s.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]
91
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
437
s.162…………………………. Ramsay v HMRCC [2013] 307; Ramsay v HMRCC [2013] 1773
s.163…………………………. Todd v Fawcett (HMIT) [2005] 377
s.164…………………………. Todd v Fawcett (HMIT) [2005] 377
s.165…………………………. McLaughlin v HMRCC [2012] 855
s.197…………………………. Burton v HMRCC [2009] 1499
s.222…………………………. Holland v IRC [2003] 207; Oates v HMRC [2015] 89
s.223…………………………. Wagstaff v HMRC [2014] 547
s.225………………………….. Wagstaff v HMRC [2014] 547
s.226…………………………. Wagstaff v HMRC [2014] 547
s.253…………………………. Drown (exor of Leadley) v HMRC [2015] 775
s.257…………………………. Harris v HMRCC [2011] 55
s.258…………………………. Re A’s & B’s undertakings [2005] 1
s.260…………………………. Sieff v Fox [2005] 891
s.263…………………………. Hicks v Davies (HMIT) [2005] 329; HMRC v Lord Howard of Henderskelfe dec’d
[2014] 791
s.272…………………………. Marks v Sherred (HMIT) [2004] 1251; Shinebond v Carrol (HMIT) [2006] 697;
Erdal v HMRCC [2011] 1761
s.273…………………………. Marks v Sherred (HMIT) [2004] 1251; Erdal v HMRCC [2011] 1761
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
92
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
s.2……………….…………. R (on the application of Davies) v HMRCC [2010] 681
s.3………………………….. R (on the application of Davies) v HMRCC [2010] 681
s.7………………………….. Drown (exor of Leadley v HMRC [2015] 775
s.8………………………….. Taube Trustees v HMRCC [2011] 1; Drown (exor of Leadley) v HMRC
[2015] 775; Revell v HMRC [2017] 695
s.8A…………………………. Retirement Care Group Ltd v HMRCC [2008] 913; Taube Trustees v HMRCC
[2011] 1
s.8(1D)………………………. Groves v HMRC [2016] 799
s.9…………………………… Taube Trustees v HMRCC [2011] 1; Taylor v HMRC [2014] 357; Revell v HMRC
[2017] 695
s.9A…………………………. Retirement Care Group Ltd v HMRCC [2008] 913; Taube Trustees v HMRCC
[2011] 1; Lawson v HMRCC [2011] 1817; Broome v HMRCC [2012] 585; Gedir v
HMRC [2016] 775; Revell v HMRC [2017] 695
s.9C………………………….. Broome v HMRCC [2012] 585
s.19A………………………… Taube Trustees v HMRCC [2011] 1
s.20…………………………… Bowman v Fels [2005] 481 CA; Re A Financial Institution [2006] 277; Re
Financial Institution No 1 [2007] 777
s.20D………………………… Re Financial Institution No 1 [2007] 777
s.28A…………………………. Taube Trustees v HMRCC [2011] 1; Lawson v HMRCC [2011] 1817; Broome v
HMRCC [2012] 585; Taylor v HMRC [2014] 357
s.28B…………………………. Taylor v HMRC [2014] 357
s.28C…………………………. Revell v HMRC [2017] 695
s.28ZA……………………….. Retirement Care Group Ltd v HMRCC [2008] 913
s.29…………………………… Jones v Garnett (HMIT) [2004] 1211 SpC; Taube Trustees v HMRCC [2011] 1;
Atkins, Exors of v HMRCC [2011] 1675; Hamar v HMRCC [2012] 469; Bingham
v HMRCC [2013] 787; Taylor v HMRC [2014] 357; Usher v HMRC [2016] 731;
Gedir v HMRC [2016] 775; Revell v HMRC [2017] 695
s.30A…………………………. Taylor v HMRC [2014] 357
s.31…………………………… Taylor v HMRC [2014] 357
s.31A…………………………. Taylor v HMRC [2014] 357
s.33…………………………… AC v DC [2013] 745
s.34…………………………… Taube Trustees v HMRCC [2011] 1; Revell v HMRC [2017] 695
s.36…………………………… Coombes v HMRCC [2008] 439; Bingham v HMRCC [2013] 787
s.42…………………………… AC v DC [2013] 745
s.46…………………………… Shinebond v Carrol (HMIT) [2006] 697; Hamar v HMRCC [2012] 469
93
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
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
s.115………………………… Revell v HMRC [2017] 695
s.118…………………………. Taylor v HMRC [2014] 357
s.282…………………………. Erdal v HMRCC [2011] 1761
Schedule 1A…………………. AC v DC [2013] 745
Schedule 1AB……………….. AC v DC [2013] 745
Telegraph Act:
1863……………………..……………………………………… R(on the application of ZYN) v Walsall MBC [2014] 1649
1869
s.3……………………………. R(on the application of ZYN) v Walsall MBC [2014] 1649
Theft Act 1968
s.5……………………………. Sinclair Investments v Versailles Trade Finance [2011] 839
s.17…………………………… R v IK [2007] 817
Third Party (Rights Against Insurers) Act 1930
s.1……………………………. Zurich Professional Ltd v Brown [2011] 531
Titles to Land Consolidation (Scotland) Act 1868…………………... Re the Baronetcy of Pringle of Stichill [2016] 1117
94
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
Town and Country Planning Act 1947
s.85………………….……..… Bath & N E Somerset Council v Attorney-General [2002] 1257
Tribunals, Courts and Enforcement Act 2007
s.3…………………..….…….. JP Gilchrist Trust v HMRC [2014] 1209
s.11………………………….. HMRCC v Brander [2010] 1545; Buzzoni v HMRCC [2013] 47; Ramsay v
HMRCC [2013] 1773
s.12…………………….…….. Bowring v HMRC [2016] 79
s.224…………………………. Seddon v HMRC [2015] 1103
Trustee Act:
1888………………………………………………………. Cattley v Pollard [2007] 245
s.1……………………………. Gwembe Valley Development Co Ltd v Kashy [2004] 97; Central Bank of Nigeria
v Williams [2012] 745; Williams v Central Bank of Nigeria [2014] 873; Creggy v
Barnett [2018] 35
s.8……………………………. Gwembe Valley Development Co Ltd v Kashy [2004] 97; Davies v Sharples [2006]
839; Re K [2007] 1007; Peconic Industrial Developments Ltd v Lau Kwok Fai
[2009] 121; Peconic Industrial Development Ltd v Lau & ors [2009] 999; Central
Bank of Nigeria v Williams [2012] 745; Williams v Central Bank of Nigeria
[2014] 873; Creggy v Barnett [2018] 35
1893
s.10…………….…………….. Jasmine Trustees v Wells & Hind [2007] 489; Cuppage v Lawson [2011] 975
s.11…………………………… Jasmine Trustees v Wells & Hind [2007] 489
s.19…………………………… Jasmine Trustees v Wells & Hind [2007] 489
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
95
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
Global UK Ltd [2013] 1239; National Westminster Bank plc v Lucas [2014] 637;
National Westminster Bank plc v Lucas [2015] 635
s.25…………………………… Daniel v Drew [2005] 807
s.28…………………………… MCP Pension Trustees Ltd v AON Pension Trustees Ltd [2010] 1331
s.30…………………………… Segbedzi v Segbedzi [2002] 83; Bonham v Blake Lapthorn Linnell [2007] 189;
Ultraframe (UK) Ltd v Fielding [2007] 835; Spread Trustee Co Ltd v Hutcheson
[2012] 317; Appleby Corporate Services v Citco Trustees [2016] 375
s.31…………………….…….. Re the trusts of two insurance policies, CD v O [2004] 751; Re Myers, Myers v
Myers [2005] 853; Re Sieff v Fox [2005] 891; Price v Williams-Wynn [2006]
1635; Howell v Lees-Millais [2009] 1163; Bernstein v Jacobson [2010] 559; Pitt v
Holt; Futter v Futter [2011] 623; Barclays Bank Trust Co v HMRCC [2011]
1489; SM v HM [2012] 281; Wright v Gater [2012] 549; Fine v Fine [2012] 1745;
Futter v HMRC; Pitt v HMRC [2013] 977
s.32…………………………… Re the trusts of two insurance policies, CD v O [2004] 751; Sieff v Fox [2005] 891;
Jemma Trust Company Ltd v Kippax Beaumont Lewis [2005] 683; Re Myers,
Myers v Myers [2005] 853; X v A [2006] 171; S v T [2006] 1461; PJC v ADC
[2009] 1419; Stephenson v Stephenson [2009] 1467; Re Bernstein, Bernstein v
Jacobson [2010] 559; Re the Esteem Settlement [2001] 641; Re Futter, Futter v
Futter [2010] 609; Sutton v England [2010 335; Pitt v Holt; Futter v Futter [2011]
623; Southgate v Sutton [2011] 1235; Barclays Bank Trust Co v HMRCC [2011]
1489; SM v HM [2012] 281; Futter v HMRC; Pitt v HMRC [2013] 977; Holden-
Hindley v Holden-Hindley [2014] 275; James v Williams [2015] 1745; PJV v
Adult Social Care Newcastle CC [2016] 705
s.33………………………….. Close Trustees (Switzerland) SA v Vildosola [2008] 1543; Pitt v Holt; Futter v
Futter [2011] 623
s.36……………………….….. Adam v Theodore Goddard [2000] 349; Re F [2004] 657; Jasmine Trustees v
Wells & Hind [2007] 489; Hogg v Hogg [2008] 35; Re Winton Investment Trust,
Seaton v Morgan [2008] 553; Shergill v Khaira [2014] 1729
s.37…………………………… Adam v Theodore Goddard [2000] 349; Jasmine Trustees v Wells & Hind [2007]
489; Wyndham v Egremont [2009] 1473
s.38…………………………… Jasmine Trustees v Wells & Hind [2007] 489; Re Epona Trustees Ltd [2009] 87;
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]
96
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
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
s.67…………………………… C v C [2016] 223
s.68…………………………… Gwembe Valley Development Co Ltd v Kashy [2004] 97; Nolan v Nolan [2004]
1261; Green v Gaul [2006] 1391 CA; Cattley v Pollard [2007] 245; Central Bank
of Nigeria v Williams [2012] 745; Williams v Central Bank of Nigeria [2014] 873;
Creggy v Barnett [2018] 35
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
97
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
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
Gretton [2011] 809
s.1…………………………….. Avis v Turner [2007] 1521; Holtham v Kelmanson [2007] 285; Alexander-David v
London Borough of Hammersmith and Fulham [2009] 745;Creasey v Sole [2013]
931; Brudenell-Bruce v Moore [2015] 373; Bagum v Hafiz [2015] 1303
s.3…………………………….. Race v Race [2002] 1193; Chopra v Bindra [2009] 781
s.4………………………..….. Avis v Turner [2007] 1521
s.5………………………..….. Green v Gaul [2006] 1391 CA
s.6………………………..….. Avis v Turner [2007] 1521; White v Williamson; Abrahams v Williams [2011] 899;
Alexander v Alexander [2012] 187; Brudenell-Bruce v Moore [2015] 373; Bagum
v Hafiz [2015] 1303; Preedy v Dunne [2015] 1795
s.7……………………………. Hopper v Hopper [2009] 805; Alexander v Alexander [2012] 187; Bagum v Hafiz
98
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
[2015] 1303
s.9……………………………. HMRCC v Hanson [2013] 1029
s.11…………………………… X v A [2000] 11; Notting Hill Housing Trust v Brackley [2001] 1353; HMRCC v
Hanson [2013] 1029
s.12…………………………… Rodway v Landy [2001] 755; IRC v Eversden [2002] 1013 Ch; Arkwright v IRC
[2004] 181; Olszanecki v Hillocks [2004] 975; Stack v Dowden [2007] 1053 HL;
French v Barcham [2008] 1813; Murphy v Gooch [2008] 257; Creasey v Sole
[2013] 931; Sheffield v Sheffield [2014 1039; Herbert v Smith [2016] 897; Davis v
Jackson [2017] 459; Bathurst v Chantier [2018] 1207
s.13…………………………… Rodway v Landy [2001] 755; IRC v Eversden [2002] 1013 Ch; Arkwright v IRC
[2004] 181; Olszanecki v Hillocks [2004] 975; Stack v Dowden [2006] 511 CA;
Stack v Dowden [2007] 1053 HL; Adekunle v Ritchie [2007] 1505; Murphy v
Gooch [2008] 257; French v Barcham [2008] 1813; Smith v Smith [2010] 519;
Creasey v Sole [2013] 931; Preedy v Dunne [2015] 1795; Herbert v Smith [2016]
897; Davis v Jackson [2017] 459
s.14…………………………… The Mortgage Corporation v Lewis Silkin [2000] 357; Notting Hill Housing Trust
v Brackley [2001] 1353; IRC v Eversden [2002] 1013; Bracken Partners Ltd v
Gutteridge [2003] 1241; Oxley v Hiscock [2004] 709 CA; Olszanecki v Hillocks
[2004] 975; Cobbe v Yeomans Row Management Ltd [2005] 625 Ch; Judge v
HMRC [2005] 1311; Stack v Dowden [2006] 511 CA; HSBC Trust Co (UK) Ltd v
Twiddy (HMRCC) [2006] 1533; St Clair-Ford v Ryder (HMRCC) [2006] 1647;
Vinaver v Milton Asbury Ltd [2006] 1675; Holtham v Kelmanson [2007] 285;
Stack v Dowden [2007] 1053 HL; Adekunle v Ritchie [2007] 1505; Avis v Turner
[2007] 1521; Holman v Howes [2007] 1539; Polarpark Enterprises Inc v Allason
[2007] 1829; Negus v Bahouse [2008] 97; French v Barcham [2008] 1813;
Murphy v Gooch [2008] 257; Frear v Frear [2009] 221; Singla v Brown [2009]
165; Hopper v Hopper [2009] 805; Smith v Smith [2010] 519; Larkfield v Revenue
& Customs Prosecution Office [2010 1323; Page v West [2010] 1811; Jones v
Kernott [2012] 125; Barnes v Phillips [2016] 1; Bagum v Hafiz [2015] 1303;
Preedy v Dunne [2015] 1795; Herbert v Smith [2016] 897; Ely v Robson [2016]
1383; Magiera v Magiera [2017 245; Davis v Jackson [2017] 459
s.15…………………………… The Mortgage Corporation v Lewis Silkin [2000] 357; Rodway v Landy [2001]
755; Olszanecki v Hillocks [2004] 975; Stack v Dowden [2006] 511 CA; HSBC
Trust Co (UK) Ltd v Twiddy (HMRCC) [2006] 1533; Stack v Dowden [2007] 1053
HL; Adekunle v Ritchie [2007] 1505; Avis v Turner [2007] 1521; Holman v
99
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
Howes [2007] 1539; Frear v Frear [2009] 221; Murphy v Gooch [2008] 257;
French v Barcham [2008] 1813; Smith v Smith [2010] 519; Page v West [2010]
1811; Bagum v Hafiz [2015] 1303; Preedy v Dunne [2015] 1795; Herbert v Smith
[2016] 897; Davis v Jackson [2017] 459
s.16…………………….…….. French v Barcham [2008] 1813
s.17…………………………… Avis v Turner [2007] 1521
s.18…………………………… Creasey v Sole [2013] 931
s.19…………………………… X v A [2000] 11; Lewis v Tamplin [2018] 215
s.22…………………………… Olszanecki v Hillocks [2004] 975; Creasey v Sole [2013] 931
s.23…………………………… Creasey v Sole [2013] 931
s.25…………………………… Avis v Turner [2007] 1521; Creasey v Sole [2013] 931
Sch 3…………………………. Avis v Turner [2007] 1521
Sch 4………………………… Creasey v Sole [2013] 931
Trusts (Scotland) Act 1961……………………………………………. Mubarak v Mubarik [2009] 1543; Re Lehman Brothers Intl (Europe) [2012] 1355
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
V
Value Added Tax Act 1994
s.4……………………………. Ramsay v HMRCC [2013] 1773
s.60…………………………… Hutchings v HMRC [2015] 1359
100
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s.80…………………………… Sinclair Investments v Versailles Trade Finance [2011] 1043
s.94…………………………… Ramsay v HMRCC [2013] 1773
Variation of Trusts Act 1958………………………………………….. Allnutt v Winding [2007] 941; Re Beatty’s Will Trusts (No 2), Brooke v
Thompson-Jones [2008] 1351; Richard v The Hon AB Mackay [2008] 1667;
Sutton v England [2010 335; Pitt v Holt; Futter v Futter [2011] 623; A v B [2016]
747
s.1……………………………. Anker-Petersen v Anker-Petersen [2000] 581; S v T [2006] 1461; Re RGST
Settlement Ridgwell v Ridgwell [2008] 527; Mubarak v Mubarik [2009] 1543; Re
Bernstein, Bernstein v Jacobson [2010] 559; Alexander v Alexander [2012] 187;
Wright v Gater [2012] 549; Re Dion Investments Pty Ltd [2014] 1333; V v T
[2015] 173; Allfrey v Allfrey [2015] 1117; C v C [2016] 223; Pemberton v
Pemberton [2016] 1817; ET v JP [2018] 109
s.31………………………….. Re the trusts of two insurance policies, CD v O [2004] 751
s.32…………………………... Re the trusts of two insurance policies, CD v O [2004] 751
Vendor and Purchaser Act 1874 s.5…………………………… McLaughlin v HMRCC [2012] 855
W
War Charities Act 1916………….…………………………………….. Cawdron v Merchant Taylors’ School [2010] 775
Wildlife and Countryside Act 1981
s.14……………………….….. Re The Wolf Trust [2006] 1467
s.16……………………….….. Re The Wolf Trust [2006] 1467 ;
Wills Act:
1837………………………………………………………….. Ferneley v Napier [2011] 1303
s.1……………………..…….. Marley v Rawlings [2012] 639 CA
s.3……………………..…….. Marley v Rawlings [2012] 639 CA
s.9……………………………. In re Parsons, Borman v Lel [2002] 239; Re Sherrington, Sherrington v
Sherrington [2004] 895 Ch; Sherrington v Sherrington [2005] 587 CA; Rowe v
Clarke [2006] 347; Channon v Perkins [2006] 425; Re Walters, Olins v Walters
[2008] 339 Ch; Re Morgan, Griffin v Wood [2008] 73; Re Papillion, Murrin v
Matthews [2008] 269; Lim v Thompson [2010] 661; Re Rawlinson (dec’d), Kayall
101
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v Rawlinson [2010] 1443; Re Singellos, Singellos v Singellos [2011] 327; Marley v
Rawlings [2011] 595; Barrett v Bem [2011] 1117 Ch D; Ahluwalia v Singh [2012]
1; Barrett v Bem [2012] 567 CA; Marley v Rawlings [2012] 639 CA; Singh v
Ahluwalia [2013] 331 CA; Re Wilson deceased [2013] 899; Re Devillebichot
[2013] 1701; Marley v Rawlings [2014] 299 SC; Randall v Randall [2015] 99;
King v The Chiltern Dog Rescue [2015] 1225; Sharp v Hutchins [2015] 1269;
Randall v Randall [2016] 1277; Poole v Everall [2016] 1621; Wilson v Lassman
[2018] 1577
s.11…………………………… Re Servoz-Gavin (dec'd), Ayling v Summers [2009] 1657
s.15…………………………… Barrett v Bem [2011] 1117 Ch; Barrett v Bem [2012] 567 CA
s.18…………………………… Soulsbury v Soulsbury [2007] 1841; Court v Despallieres [2010] 437
s.20…………………………… Race v Race [2002] 1193; Nicholls v Hudson [2007] 343; Re Rawlinson (dec’d),
Kayall v Rawlinson [2010] 1443
s.24…………………………… Pennington v Waine [2003] 1011; Thorner v Major [2009] 713
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; Hives v Machin [2017] 983
s.33A………………………… Henderson v Wilcox [2016] 475; Macmillan Cancer Support v Hayes [2018] 243
1963………………………………………………………….. Re Papillion, Murrin v Matthews [2008] 269
s.1……………………………. Morris v Davis [2012] 1569
1968
s.1…………………………. Barrett v Bem [2011] 1117 Wills Amendment Act 1852…………………………………………… Marley v Rawlings [2012] 639 CA
Wills (Soldiers and Sailors) Act 1918
s.2……………………………. Re Servoz-Gavin (dec'd), Ayling v Summers [2009] 1657
Workman’s Compensation Act 1924
s.8………………………….… Ulrich v Treasury Solicitor [2005] 385
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2 United Kingdom Statutory Instruments
A Administration of Insolvent Estates
of Deceased Persons Order 1986……………………………… Aeroflot-Russian Airlines v Berezovsky [2016] 1303
r.3.1…………………………… Berry v Child Support Agency [2016] 1327
r.4.1…………………………… Berry v Child Support Agency [2016] 1327
Art 2………………………….. Re K [2007] 1007
Art 3………………………….. Re Vos, Dick v Kendall Freeman [2005] 1619; Re K [2007] 1007; National
Westminster Bank plc v Lucas [2014] 637; Gorbunova v Estate of Berezovsky
[2016]1591
Art 4………………………….. Re K [2007] 1007
Sch 1…………………………. Re Vos, Dick v Kendall Freeman [2005] 1619; Re K [2007] 1007; Stow v
Stow [2008] 1103; Berry v Child Support Agency [2016] 1327
Administration of Insolvent Estates of Deceased Persons Order
(Northern Ireland) 1991 (SI 1991/365)
Art 257……………………….. Re Vos, Dick v Kendall Freeman [2005] 1619
Agricultural Holdings (Units of Production)
(England) Order 2005………………………………………… Shirley v Crabtree [2008] 133
Agricultural Holdings (Units of Production)
(England) Order 2006………………………………………… Shirley v Crabtree [2008] 133
C Charities (Alexendra Park and Palace) Order 2004
para 3……………………… R (O’Callaghan) v Charity Commission [2008] 117
Child Procedure Rules
103
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Rule 19.8A………………… Cawdron v Merchant Taylors’ School [2010] 775
Chils Support (Management of Payments and Arrears)
Regulations 2009
r.11…………………………… Berry v Child Support Agency [2016] 1327
Civil Evidence Act 1995
s.2…………………………….. Wise v Jiminez [2014] 163
s.4…………………………….. Wise v Jiminez [2014] 163
Civil Fees Order 2004
Para.1………………………… Page v Hewetts Solicitors [2014] 479
Civil Jurisdiction and Judgments Order 2001
Art 3………………………….. Gomez v Gomez-Manche Vives [2008] 621(HC)
Sch 1…………………………. Gomez v Gomez-Monche Vives [2008] 1623 (CA)
Civil Procedure Fees Order 2008/1053……………………………….. Page v Hewetts Solicitors [2014] 479
Civil Procedure (Modification of Enactments) Order 1998………… Dellal v Dellal [2015] 1137
Common Agricultural Policy Single Payment and
Support Scheme Regulations (NI) 2005…………………….. Re Welsh Hall (dec'd), Crossey v Roger Armour [2009] 1291
Community Care, services for Carer’s and Children’s Services
(Direct Payments) (England) Regulations 2009
r.8…………………………… Re E [2011] 203
Companies (Tables A to F) Regulations 1985……………………….. Ultraframe (UK) Ltd v Fielding [2007] 835
Regulation 29……………….. Cottrell v King [2005] 63
Regulation 30……………….. Cottrell v King [2005] 63
Compensation Source Book (Amendment No 8) Instrument 2008…. Re Kaupthing Singer & Friedlander Ltd [2011] 79
Costs Fees Order 2008
Para.1……………………….. Page v Hewetts Solicitors [2014] 479
County Courts (Northern Ireland) Order 1980
Art.45A……………………… Pope v HMRCC [2013] 287
Court of Protection Rules 1994 (SI 1994/3046)
r.20…………………………… Jemma Trust Company Ltd v Kippax Beaumont Lewis [2005] 683
r.90…………………………… Re Radcliffe [2005] 1395
Court of Protection Rules:
2001 (SI 2001/824) r.37………………………….. Re G (ET) and G (TJ) [2008] 599
r.43…………………………… Bunting v W [2005] 955
r.45…………………………… Re MB [2006] 299
104
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
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
r.156…………………………. Re Reeves [2010] 509; Re HC, SC v London Borough of Hackney [2010] 1833;
105
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
Re JC [2012] 1211; Re Clarke [2013] 59; Re MA [2013] 271; JS v KB [2014] 991;
Re KJP [2016] 687; Re D [2016] 1153
r.157…………………………. Re Reeves [2010] 509; EG v RS [2010] 1757; Re HC, SC v London Borough of
Hackney [2010] 1833; Re MA [2013] 271; Manchester CC v G [2014] 449
r.158…………………………. Re Reeves [2010] 509; Re HC, SC v London Borough of Hackney [2010] 1833;
Re MA [2013] 271
r.159…………………………. EG v RS [2010] 1757; Re HC, SC v London Borough of Hackney [2010] 1833;
Re JC [2012] 1211; Re Clarke [2013] 59; Re MA [2013] 271; Manchester CC v G
[2014] 449; JS v KB [2014] 991; Re KJP [2016] 687; Re D [2016] 1153; Public
Guardian v Matrix Deputies [2018] 1387
r.160…………………………. Sharma v Hunters [2012] 259; Manchester CC v G [2014] 449
r.164…………………………. Re MA [2013] 271
r.165…………………………. Re HC, SC v London Borough of Hackney [2010] 1833; Re Treadwell [2013] 1445
r.166…………………………. Re MA [2013] 271
r.173…………………………. EG v RS [2010] 1757; Re HC, SC v London Borough of Hackney [2010] 1833; Re
KJP [2016] 687
r.179…………………………. Re HC, SC v London Borough of Hackney [2010] 1833; Re KJP [2016] 687
r.180(b) ……………………… Re LD, KD v Havering [2010] 69
r.200…………………………. Re H, Baker v H [2009] 1719; Re Gladys Meek, Jones v Parkin [2014] 1155
r.202…………………………. A County Council v MS [2014] 931
CCR
Order 26 rule 5 ……………… Re K [2007] 1007
Cross Border Insolvency Regulations 2006 (SI 2006/1030)………….. Akers v Samba Financial Group [2015] 931; Akers v Samba [2017] 373
D Double Taxation Relief (Taxes on Income) (Mauritius) Order 1981
(SI 1981 No 1121)……………. HMRCC v Smallwood [2010] 1771
Double Taxation Relief and International Tax Enforcement
(South Africa) Order (SI 2011 No 2441)……………………… Ben Nevis (Holdings) v HMRC [2014] 1
E
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Enduring Powers of Attorney (Prescribed Form) Regulations 1990 Regulation 2…………………. Re J [2009] 435
Regulation 3…………………. Re FH, M v Public Guardian [2010] 51
Equality Act (Sexual Orientation) Regulations 2007
Regulation 14………………… Charity Commission v Catholic Care(Leeds) [2012] 1303
F Faculty Jurisdiction Rules 2000 (SI 2000/2047)
Reg.26……………………….. Re Mangotsfield Cemetery [2005] 1381
Family Procedure Rules 2010
Rule 4………………………… DR v GR [2013] 1123
Rule 9………………………… BJ v MJ [2012] 395; DR v GR [2013] 1123
Rule 13 ………………………. BJ v MJ [2012] 395
Rule 21 ………………………. DR v GR [2013] 1123
Family Proceedings Rules 1991
Rule 1.3……………………… Charman v Charman [2006] 1
Rule 2.62…………………….. Charman v Charman [2006] 1; C v C (No 2) [2007] 753
Rule 2.73…………….………. Akhtar v Arif [2007] 35
Financial Services and Markets Act 2000
(Regulted Activities) Order 2001…………………………….. Re Kaupthing Singer & Friedlander Ltd [2011] 79
H Homelessness (Priority Need for Accommodation)
England Order 2002………………………………………………….. Alexander-David v London Borough of Hammersmith & Fulham [2009]
745
I
107
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Income Support (General) Regulations 1987
Reg.45………………………. Martin v Secretary of State for Work and Pensions [2010] 671
Reg.49……………………….. Martin v Secretary of State for Work and Pensions [2010] 671
Reg.50……………………….. Martin v Secretary of State for Work and Pensions [2010] 671
Sch 10……………………….. Re CIS/213/2004, CIS/214/2004 [2008] 189; SM v HM [2012] 281; R(on the
application of ZYN) v Walsall MBC [2014] 1649
Insolvency Rules 1986
r.2.67…………………………. Re Kaupthing Singer & Friedlander Ltd [2011] 79
r.2.86…………………………. Re Kaupthing Singer & Friedlander Ltd [2011] 79
r.2.68…………………………. Mills v HSBC Trustee (CI) Ltd [2010] 235
r.4.181………………………... Squires v AIG Europe (UK) Ltd [2006] 705
r.4.218……………………….. Squires v AIG Europe (UK) Ltd [2006] 705
r.12.3…………………………. Berry v Child Support Agency [2016] 1327
r.49…………………………… Squires v AIG Europe (UK) Ltd [2006] 705
r. 6.5…………………………. Chirkinian v Larcom Trustees Ltd [2006] 1523
r. 7.31………………………… Re Branston & Gothard Ltd, Hill v Phillips [2007] 85
r. 7.51………………………… Holtham v Kelmanson [2007] 285
r. 11………………………….. Re K [2007] 1007
Intestate Succession (Interest and Capitalisation)
(Amendment) Order 2008……………………………………. Iqbal v Ahmed [2011] 1351
Investment Bank Special Administration Regulations 2011
reg 15………………………… MF Global UK Ltd [2015] 1427
K Kaupthing Singer & Friedlander Ltd
Transfer of Certain Rights and Liabilities Order 2008… Habana Ltd v Kaupthing Singer & Friedlander [2011] 275; Du Preez v
Kaupthing Singer & Friedlander IoM [2011] 559
108
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
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
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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; Adepoju v Akinola [2017] 187
r.23…………………………… Ibuna v Arroyo [2012] 827
r.24…………………………… Ibuna v Arroyo [2012] 827
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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
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r.6………………………….… Serious Organised Crime Agency v Szepietowski [2009] 1239
Public Trustee Rules 1912
r.30………………………….. Re Various Incapacitated Persons [2018] 1511
R Resolution of Disputes as to Privileged Communications
Regulations (SI 2009/1916) para 3………………………… Behague v HMRC [2014] 187
Rules of the Supreme Court:
1873
Order 70 r.1…….…….. Hannigan v Hannigan [2006] 597
1965…………………………………………………………….. C v C (No 2) [2007] 753
Order 2 r.1…………… Hannigan v Hannigan [2006] 597; Nesheim v Kosa [2007] 149
Order 11 r.1………....... Gomez v Gomez-Monche Vives [2008] 1623 CA
Order 14A…………………… Marston Thompson & Evershed v Benn [2007] 315
Order 15 r.6…………... Roberts v Gill [2010] 1223 SC; DR v GR [2013] 1123
r.6(2)……….. Stow v Stow [2008] 1103
Order 17 r.3…………… Commerzbank AG v IMB Morgan Plc [2005] 1485
r.5…………… Commerzbank AG v IMB Morgan Plc [2005] 1485
Order 18 r.19…………. Brown v HM Queen Mother’s Executors [2007] 1129 HC; Brown v Executors of
the estate of HM Queen Elizabeth the Queen Mother [2008] 425 CA; Gregson v
HAE Trustees Ltd [2008] 999; Margulies v Margulies [2008] 1853
Order 20 r.5…………… Roberts v Gill [2010] 1223 SC
Order 32……………………… Brown v HM Queen Mother’s Executors [2007] 1129 HC
Order 39 r.12…………. Charman v Charman [2006] 1
Order 46 r.2…………… Re K [2007] 1007
Order 59 r.1…………… Re MB [2006] 299
Order 62 r.3…………… Breadner v Granville-Grossman [2001] 377; STG Valmet Trustees v Brennan
[2002] 273; Breadner v Granville-Grossman [2006] 411
r.4(3)………… Shovelar v Lane [2011] 1411
r.6…………… Breadner v Granville-Grossman [2006] 411
112
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r.14 (Amendemnt No 2 (1988))……… Alhamrani v Alhamrani [2008] 941 JCA
Order 80……………………… Masterman-Lister v Brutton [2003] 259; Pitt v Holt; Futter v Futter [2011] 623
r.11…………. Bailey v Warren [2006] 753
Order 85……………………… Re Vos, Dick v Kendall Freeman [2005] 1619; OT Computers Ltd v First National
Tricity Finance Ltd [2007] 165; Alhamrani v Alhamrani [2008] 941 JCA
r.1…………… d’Abo v Carleton Paget [2000] 863
Practice Statement……………. Practice Statement [2001] 949
S Social SecurityAct Rules:……………………….……………………… AMP (UK) plc v Barker [2001] 1237
(Claims and Payments) Regulations 1987 (SI 1987/1968)
r.33…………………………… Re MRJ, JT and KT v Suffolk CC [2014] 1243
(Miscellaneous Amendments) (No 4) Regulations 2006
r.5……………………………. R(on the application of ZYN) v Walsall MBC [2014] 1649
Solicitors
Compensation Fund Rules 2009
r.29…………………………… Re H, Baker v H [2009] 1719
Insurance Indemnity Rules 2008……………………………… Re H, Baker v H [2009] 1719
(Non-Contentious Business) Remuneration Order 1994
para 2……..………………..… Barrett v Rutt-Field [2006] 1505
para 3……..………………..… Barrett v Rutt-Field [2006] 1505; Jemma Trust Co v D’Arcy Liptrott [2003]
235; Jemma Trust Co v Liptrott [2003] 1427; Jemma Trust v Liptrott (No3) [2005]
157
Special Commissioners (Jurisdiction) Regulations 1994
Reg 8…………………………. Stow v Stow [2008] 1103
Special Commissioners (Jurisdiction and Procedure)
Regulations 1994 r.3……………………………. Arkwright v IRC [2004] 181
r.21…………………….…….. Robertson v IRC [2002] 885; Jones v Garnett (HMIT) [2004] 1211; Wells v
HMRCC [2007] 1863
r.21…………………………… Glowacki (deceased) v HMRCC [2011] 1777
r.23…………………………… Arkwright v IRC [2004] 181
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Supreme Court Fees Order 1980……………………………………… Page v Hewetts Solicitors [2014] 479
Supreme Court Rules
r.46…………………………… Marley v Rawlings [2014] 1511SC
T Transfer of Tribunal Functions and Revenue and Customs
Appeals Order SI 2009/56
Sch 1 para 108………………. Fryer v HMRCC [2010] 815
para 118……………… Fryer v HMRCC [2010] 815
Transfer of Undertakings (Protection of Employment) Regulations 2006
r.3……………………………. Gedir v HMRC [2016] 775
Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009
r.2……………………………. Golding v HMRCC [2011] 1183; Rosenbaum v HMRC [2014] 351
r.5……………………………. Golding v HMRCC [2011] 1183
r.8……………………………. Taylor v HMRC [2014] 357; Harris v HMRC [2018] 119
r.10…………………………… Atkins, Exors of v HMRCC [2011] 1675
r.15…………………………… Watkins v HMRCC [2012] 677
r.33…………………………… Silber v HMRCC [2013 113
r.38…………………………… Rosenbaum v HMRC [2014] 351
r.39…………………………… Buzzoni v HMRCC [2011] 1163; Golding v HMRCC [2011] 1183; Lorber v
HMRCC [2011] 1199; Patmore v HMRCC [2011] 125; Ogden v HMRCC [2011]
1229; Atkins, Exors of v HMRCC [2011] 1675; Erdal v HMRCC [2011] 1761;
Rogge v HMRCC [2012] 537; Broome v HMRCC [2012] 585; McLaughlin v
HMRCC [2012] 855; Silber v HMRCC [2013 113; Ramsay v HMRCC [2013] 307;
Trustees of Mrs PL Travers Will Trust v HMRCC [2013] 1831; Behague v HMRC
[2014] 187; Rosenbaum v HMRC [2014] 351; Wagstaff v HMRC [2014] 547;
Patel and Patel v HMRC [2014] 1183; Scott v Southern Pacific Mortgages Ltd
[2015] 1067; Chada v HMRC [2015] 745; Groves v HMRC [2016] 799
r.51…………………………… Butler v Butler [2016] 1519
Sch.2, Art.53………………… Re MRJ, JT and KT v Suffolk CC [2014] 1243
Tribunal Procedure (First-tier Tribunal) (General Regulatory Chamber Rules)
r.2……………………………. Human Dignity Trust v Charity Commission [2015] 789
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W Wills and Administration Proceedings (Northern Ireland) Order 1994
Art.35………………………... Muckian v Hoey [2014] 1255
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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
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Civil and Commercial Matters 1988
(Luganao Convention)………………………………….……. Charman v Charman [2007] 1151 CA; Gomez v Gomez-Manche Vives
[2008] 621 HC; Gomez v Gomez-Monche Vives [2008] 1623 CA; Nesheim v Kosa
[2007] 149
Council Convention on the accession of the Kingdom of
Denmark, Ireland and the United Kingdom of Great Britain
and Northern Ireland to the Convention on the Jurisdiction
and the Enforcement of judgments in Civil and Commercial
matters and the Protocol on its interpretation by the
Court of Justice…………………………………………….…. Gomez v Gomez-Monche Vives [2008] 1623 (CA)
Council Regulation (EC) No 44/2001 on jurisdiction and recognition
and enforcements of judgments in civil and commercial matters
(‘Brussels I’)…………………………………………………… Dellar v Zivy [2008] 17; Charman v Charman [2007] 1151 CA
Art 2……………………..….. Gomez v Gomez-Manche Vives [2008] 621 HC; Magiera v Magiera [2017 245
Art 5……………………….... Gomez v Gomez-Manche Vives [2008] 621 HC; Gomez v Gomez-Monche
Vives [2008] 1623 CA; Magiera v Magiera [2017 245
Art 22………………………... Magiera v Magiera [2017 245
Art 23………………………… Magiera v Magiera [2017 245
Art 28………………………… Magiera v Magiera [2017 245
Art 38……………………..… Haji-Ioannou v Frangos [2009] 1747
Art 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
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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; Dawson-Damer v Taylor Wessing
[2018] 57
Art 13……………………….. Dawson-Damer v Taylor Wessing [2018] 57
Directive 97/2001………………………………………………………. Bowman v Fels [2005] 481 CA
Directive 2001/97/EC of the European Parliament and of the
Council of 4 December 2001 amending Council Directive
91/308/EC 1991 on prevention of the use of the financial
system for the purposes of money laundering………….…… Ordre des barreaux francophones et germanophone v Conseil des ministres
118
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[2008] 1059
Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments……………. Re Financial Institution No 1 [2007] 777
Directive 2006/73/EC of 10 August 2006 implementing Directive
2004/39/EC of the Eurpoean Parliament and of Council as
regards organisational requirements and operating conditions
for investment firms………………….……………………….. Re MF Global UK Ltd [2013] 1239
Directive 2006/112
Article 9……………………… Ramsay v HMRCC [2013] 1773
Double Taxation Convention Between Canada and USA 1942 ……… Ben Nevis (Holdings) v HMRC [2014] 1
Double Taxation Convention Between Canada and USA 1980 ……… Ben Nevis (Holdings) v HMRC [2014] 1
Double Taxation Convention Between South Africa and UK 1939…. Ben Nevis (Holdings) v HMRC [2014] 1
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
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First Protocol…………………………. Re B, B v T [2013] 763
Second Protocol………………………. Re B, B v T [2013] 763
European Convention for the Protection of Human Rights and
Fundamental Freedoms…….….…………………………….. Human Dignity Trust v Charity Commission [2015] 789
Article 1……………………… Re CIS/213/2004, CIS/214/2004 [2008] 189; Burden v UK [2008] 1129 (Grand
Chamber); Thorpe v HMRCC [2009] 1269; R v Hursthouse [2013] 887; Roberts v
Fresco [2018] 309
Article 3……………………… Burden v UK [2007] 607 (4th); Burden v UK [2008] 1129 (Grand Chamber)
Article 5……………………… Re LD, KD v Havering [2010] 69; Re E [2011] 203; Manchester CC v G [2014]
449
Article 6……………………… Buck v HMRCC [2009] 215; Holtham v Kelmanson [2007] 285; Re LD, KD v
Havering [2010] 69; Ordre des barreaux francophones et germanophone v
Conseil des ministres [2008] 1059; PNPF Trust Company Ltd v Taylor [2009]
1215; Professional Trustee v Infant Prospective Beneficiary [2007] 1631; Re
Shuldam [2012] 1597; Re Treadwell [2013] 1445; Re AB [2014] 1117; Shergill v
Khaira [2014] 1729; V v T [2015] 173
Article 8……………………… Camp v The Netherlands [2001] 517; Re A’s & B’s undertakings [2005] 1; Land v
Land’s Estate [2006] 1447; Brown v HM Queen Mother’s Executors [2007] 1129
HC; Holtham v Kelmanson [2007] 285; C v C (No 2) [2007] 753; Brown v
Executors of the estate of HM Queen Elizabeth the Queen Mother [2008] 425
CA; Ordre des barreaux francophones et germanophone v Conseil des ministres
[2008] 1059; Re LD, KD v Havering [2010] 69; Re E [2011] 203; Hillingdon LB v
Neary [2011] 769; Ibuna v Arroyo [2012] 827; Helena Partnership v HMRC
[2012] 1519; Re Shuldam [2012] 1597; Manchester CC v G [2014] 449;Re AB
[2014] 1117; Re Gladys Meek, Jones v Parkin [2014] 1155; Re MRJ, JT and KT v
Suffolk CC [2014] 1243; V v T [2015] 173; Re ARL [2015] 1489; Re OL
[2015] 1647; Re PAW [2015] 1785; Edwards-Moss v HMRC [2016] 997; Re the
Baronetcy of Pringle of Stichill [2016] 1117; Re JS (Disposal of Body) [2017]
227; Smith v Lancashire NHS Foundation Trust [2018] 1469; Anderson v
Spencer [2018] 1; Dawson-Damer v Taylor Wessing [2018] 57; Nield-Moir v
Freeman [2018] 255
Article 9……………………… Re Church of Scientology (E&W) [2005] 1151; Ibuna v Arroyo [2012] 827
Article 10…………………….. Brown v HM Queen Mother’s Executors [2007] 1129 HC; Brown v Executors of
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the estate of HM Queen Elizabeth the Queen Mother [2008] 425 CA; Hillingdon
LB v Neary [2011] 769; Re Gladys Meek, Jones v Parkin [2014] 1155; V v T
[2015] 173
Article 12…………………….. Burden v UK [2007] 607 (4th); Burden v UK [2008] 1129 (Grand Chamber)
Article 14…………………….. Re A’s & B’s undertakings [2005] 1; Re Church of Scientology (E&W) [2005]
1151; Burden v UK [2007] 607 (4th); Burden v UK [2008] 1129 (Grand Chamber);
Camp v The Netherlands [2001] 517; Re CIS/213/2004, CIS/214/2004 [2008] 189;
Charity Commission v Catholic Care(Leeds) [2012] 1303; Smith v Lancashire
NHS Foundation Trust [2018] 1469
Article 27……………………. Burden v UK [2007] 607 (4th); Burden v UK [2008] 1129 (Grand Chamber)
Article 29……………………. Burden v UK [2007] 607 (4th); Burden v UK [2008] 1129 (Grand Chamber)
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; Akers v Samba [2017] 373
Art 2…………………………. Spread Trustee Co Ltd v Hutcheson [2012] 317
Art 3…………………………. Gomez v Gomez-Monche Vives [2008] 1623 CA
Art 4…………………………. Akers v Samba Financial Group [2015] 931
Art 5…………………………. Gomez v Gomez-Manche Vives [2008] 621 HC
Art 6…………………………. Gomez v Gomez-Monche Vives [2008] 1623 CA; Akers v Samba Financial Group
[2015] 931
Art 7…………………………. Gomez v Gomez-Monche Vives [2008] 1623 CA; Martin v Secretary of State for
Work and Pensions [2010] 671; Akers v Samba Financial Group [2015] 931
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Art 8…………………………. Gomez v Gomez-Monche Vives [2008] 1623 CA; Akers v Samba Financial Group
[2015] 931
Art 9…………………………. Gomez v Gomez-Monche Vives [2008] 1623 CA; Crociani v Crociani [2015] 975
Art 15………………………… Akers v Samba Financial Group [2015] 931
Art 16………………………… Gomez v Gomez-Manche Vives [2008] 621 HC
Hague Convention on the International Protection of Adults (2000)
Art 57……………………….. Re PO, JO v GO [2014] 337
O OECD Model Tax Convention in Income and Capital
(22nd July 2010)……………………………………………….. Ben Nevis (Holdings) v HMRC [2014] 1
R
Rome Convention on the Law applicable to Contractual
Obligations 1980 ………………………………………………… Re Barton, Tod vBarton [2002] 469
T Treaty of Amsterdam…………………………………………………. van Hilten-van Heijden’s heirs v Inspecteur van de Belastingdienst [2006] 919
Treaty establishing the European Community
Art 39………………………… van Hilten-van Heijden’s heirs v Inspecteur van de Belastingdienst [2006] 919
Art 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
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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
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
Treaty on the Functioning of the European Union
Art 49………………………… Panayi A & M sett. Trustees v HMRC [2018] 1497
Art 54………………………… Panayi A & M sett. Trustees v HMRC [2018] 1497
Art 63………………………… Routier v HMRC [2017] 1119
U United Nations
Convention on the Rights of the Child………………………. Berry v Child Support Agency [2016] 1327
Convention on the Rights of Persons with Disabilities……… Re GW, Haringey LB v CM [2014] 1675
Art 12………………………… Re H [2015] 1717; Re RM [2016] 1257
International Covenant on Civil and Political Rights………. Human Dignity Trust v Charity Commission [2015] 789
Universal Declaration of Human Rights…………………….. Human Dignity Trust v Charity Commission [2015] 789
United Nations Commission on International Trade Law
Model Law on Cross-Border Insolvency……………………. Akers v Samba Financial Group [2015] 931
V
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Vienna Convention on the Law of Treaties………………………….. Human Dignity Trust v Charity Commission [2015] 789
Art.31………………………... HMRCC v Smallwood [2010] 1771; Ben Nevis (Holdings) v HMRC [2014] 1
124
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4 International Statutes and Rules
A
Act No 4191 1933 (Australia)
s.2……………………………. Nolan v Nolan [2004] 1261 (VCA)
Administration Act 1960 (New Zealand)
s. 39…………………………. Re Allen, Lewis v Vincent [2008] 1691
Adminisration of Estates Act 1990 (Isle of Man)
s.7…………………….……… Re Schmidt [2004] 887
s.8……………………………. Re Schmidt [2004] 887; Littlewood v Morley [2017] 585
Administration and Probate Act 1919 (S. Australia)
s.5…………………………… Barns v Barns [2005] 1093
s.46………………………….. Barns v Barns [2005] 1093
s.59…………………………… Barns v Barns [2005] 1093
s.121A……………………….. Barns v Barns [2005] 1093
Administration and Probate Act 1958 (Victoria)
s.5……………………………. Nolan v Nolan [2004] 1261 (VCA)
s.28…………………………... Nolan v Nolan [2004] 1261 (VCA)
s.55…………………………… Nolan v Nolan [2004] 1261 (VCA)
Pt IV…………………………. Barns v Barns [2005] 1093; AN v Barclays Private Bank & Trust (Cayman) Ltd
[2007] 565
Associations Incorporation Act 1981 (Australia)……………………. McKnight v Ice Skating Queensland Incorporated [2009] 989
Australia Act 1986…………………………………………….……….. Barns v Barns [2005] 1101
Australian Bankruptcy Act 1966……………………………………… Re Hemming [2008] 1833
s.29(2)(a)……………………. Relfo Ltd v Varsani [2009] 1019
B
125
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Bankruptcy Law (1997 Revision) (Cayman)
s.2…………….…………….… Tasarruf Mevduati Sigorta Fonu v Merrill Lynch Bank and Trust Co (Cayman)
Ltd [2010] 1285; Tasarruf Mevduarti Sigorta Fonu v Merrill Lynch Bank & Trust
Cayman [2011] 1249 PC
s.37…………………………… Tasarruf Mevduati Sigorta Fonu v Merrill Lynch Bank and Trust Co (Cayman)
Ltd [2010] 1285
s.100……………………..….. Tasarruf Mevduati Sigorta Fonu v Merrill Lynch Bank and Trust Co (Cayman)
Ltd [2010] 1285; Tasarruf Mevduarti Sigorta Fonu v Merrill Lynch Bank & Trust
Cayman [2011] 1249 PC
Births, Deaths and Marriages Registration Act 1995
(New Zealand)
s 10……………………..….… Re Barlow, Dalton v Ellis [2008] 1333
Births Deaths and Marriages Law (Lagos State, Nigeria)
s.40…………………………… Abdullahi v Mudashiru [2004] 913
Belgian Constitution
Art 10………………………… Ordre des barreaux francophones et germanophone v Conseil des ministres
[2008] 1059
Art 11……………………..…. Ordre des barreaux francophones et germanophone v Conseil des ministres
[2008] 1059
Besluit voorkoming dubble belasting 1989 (Netherlands)…………… van Hilten-van Heijden’s heirs v Inspecteur van de Belastingdienst [2006] 919
Bewertungegestz (Law of Valuation) Germany
Para 9………………………… Jager v Finanzamt Kusel-Landsthuhl [2008] 1047
Para 31……………………….. Jager v Finanzamt Kusel-Landsthuhl [2008] 1047
Para 140……………………… Jager v Finanzamt Kusel-Landsthuhl [2008] 1047
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
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Canada Deposit Insurance Corporaton Act 1985
s.7…………………..….…….. Peace Hills Trust Co v Canada Deposit Insurance Corp [2010] 83
Cemetaries Act 1958 (Victoria)
s.2A………………………….. Leeburn v Derndorfer [2004] 867 (SCV)
s.48…………………………... Leeburn v Derndorfer [2004] 867 (SCV)
s.77…………………………... Leeburn v Derndorfer [2004] 867 (SCV)
Cemetaries and Crematoria Act 2003 (Victoria)
s.77…………………………… Leeburn v Derndorfer [2004] 867 (SCV)
s.128………………………….. Leeburn v Derndorfer [2004] 867 (SCV)
s.158…………………………. Leeburn v Derndorfer [2004] 867 (SCV)
Charitable Trusts Act 1857 (New Zealand)…………………………… Hope v Khyentse [2007] 1551; Re OPC Managed Rehab Ltd, Levin v Ikiua [2010]
469
Charitable Trusts Act 1962 (Western Australia)
s.7……………………………. Christian Brothers of Western Australia Inc’s Trustees v Attorney-General of
Western Australia [2007] 1375
s.10………………….……….. Christian Brothers of Western Australia Inc’s Trustees v Attorney-General of
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
127
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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
Civil Code (Quebec)
Art 760……………………….. AN v Barclays Private Bank & Trust (Cayman) Ltd [2007] 565
Art 831……………………….. AN v Barclays Private Bank & Trust (Cayman) Ltd [2007] 565
Civil Code of 10 December 1907 (Switzerland)
Art.8…………………………. X v USA [2004] 1493
Civil Evidence (Jersey) Law 2003
Art. 3…………………………. Duckett v Backhurst [2006]1729
Art. 6…………………………. Duckett v Backhurst [2006]1729
Civil Liability Act 2002 (Tasmania)
s.13…………………………… Badenach v Calvert [2017] 873
Civil Proceedings (Jersey) Law 1956
Art. 29………………………… Alhamrani v Russa Management Ltd [2007]1317
Code of Criminal Procedure (France)
Art. 80-2……………………… Re B, B v T [2013] 763
Art. 114………………………. Re B, B v T [2013] 763
Art. 116………………………. Re B, B v T [2013] 763
Art. 706-43…………………… Re B, B v T [2013] 763
Code of Civil Procedure (Georgia)
Art. 135……………………….. Gudavadze v Kay [2012] 1753
Code of Obligations 11 March 1911 (Switzerland)
Art. 401……………………… X v USA [2004] 1493
Collective Investments Funds (Jersey) Law 1998
Art. 20………………………. O’Keefe v Caner [2017] 609
Art. 21………………………. O’Keefe v Caner [2017] 609
Companies Act 1931 (IoM)
s.151…………………………. IFG International v French [2014] 1191
Companies Act 1993 (New Zealand) s.52…………………………… Re OPC Managed Rehab Ltd, Levin v Ikiua [2010] 469
s.56…………………………… Re OPC Managed Rehab Ltd, Levin v Ikiua [2010] 469
s.131…………………………. Re OPC Managed Rehab Ltd, Levin v Ikiua [2010] 469
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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
Reg. 16………………………. Re OPC Managed Rehab Ltd, Levin v Ikiua [2010] 469
Companies Law (2007) Revision) (Cayman)
s.87…………………………... Tasarruf Mevduati Sigorta Fonu v Merrill Lynch Bank and Trust Company
(Cayman) Ltd [2010] 1285; Tasarruf Mevduarti Sigorta Fonu v Merrill Lynch
Bank & Trust Cayman [2011] 1249 PC
Companies (Jersey) Law 1991 (as revised)
Art 74………………………… Alhamrani v Alhamrani [2008] 753 JRC; O’Keefe v Caner [2017] 609
Art 143………………………. Alhamrani v Alhamrani [2008] 753 JRC
Art. 212……………………… O’Keefe v Caner [2017] 609
Constitution Act 1867 (Canada)
s.53…………………………… Re Bloom, Bernstein v The Queen [2004] 613
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)
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s.82…………………………… Raftland v Federal Commissioner of Taxation [2006] 657
Corporations Act 2001 (Australia)
s.601AD……………………… Raftland v Federal Commissioner of Taxation [2006] 657
s.601AE……………………… Raftland v Federal Commissioner of Taxation [2006] 657
s.1017C………………………. Crowe v Stevedoring Employees Retirement Fund Pty Ltd [2005] 1271
Corporations Regulations 2001 (Australia) (SR 1994/57)
Reg 7.9.45……………………. Crowe v Stevedoring Employees Retirement Fund Pty Ltd [2005] 1271
Court of Appeal (Guernsey) Law 1961
s.18…………………………… Stuart-Hutcheson v Spread Trustee Company Ltd (costs) [2002] 1523 Court of Appeal (Jersey) Law 1961…………………………………… Mubarak v Mubarik [2009] 1543
Courts of Justice Act RSO 1990……………………………………… Gonder v Evans [2011] 41
Criminal Code (France)
Article 121-2………………… Re B, B v T [2013] 763
Article 121-6………………… Re B, B v T [2013] 763
Article 121-7………………… Re B, B v T [2013] 763
Article 321-1……………….… Re B, B v T [2013] 763
Article 321-3………………… Re B, B v T [2013] 763
Article 321-12……………….. Re B, B v T [2013] 763
Article 324-1………………… Re B, B v T [2013] 763
Article 324-2………………… Re B, B v T [2013] 763
Article 324-3………………… Re B, B v T [2013] 763
Article 324-9………………… Re B, B v T [2013] 763
Criminal Code (Nigeria)
s.419…………………….…… Commerzbank AG v IMB Morgan Plc [2005] 1485
Criminal Justice Act 1990 (Isle of Man)
s.7……………………………. Re Polyiadjis [2004] 1169
Criminal Justice (Fraud Investigation) (Bailiwick of Guernsey)
Law 1991 s.1……………………………. Re B, B v T [2013] 763
Criminal Justice (International Co-operation) (Bailiwick of Guernsey)
Law 2001 s.1……………………………. Re B, B v T [2013] 763
s.4……………………………. Re B, B v T [2013] 763
Criminal Justice (Proceeds of Crime) (Bailiwick of Guernsey)
Law 1999 s.45………………………..….. Re B, B v T [2013] 763
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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
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
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Evidence Amendment Act (No 2) 1980 (New Zealand)
s.3……………………………. Hostick v The New Zealand Railway & Locomotive Society Waikato Branch
[2007] 1563
F
Family Law Act 1975 (Australia)
s 79…………………………… Official Assignee in Bankruptcy v Wilson [2008] 1235
Family Law Act 1988 (Prince Edward Island)
s.14…………………………… Pecore v Pecore [2007] 1591
Family Law Act 1990 (Newfoundland & Labrador)
s.31……………………….….. Pecore v Pecore [2007] 1591
Family Law Act 1990 (Ontario)
s.14…………………………… Pecore v Pecore [2007] 1591
s.31………………….……….. Pecore v Pecore [2007] 1591
s.32…………………………… Pecore v Pecore [2007] 1591
Family Law Act 1997 (North West Territories)
s.46…………………………… Pecore v Pecore [2007] 1591
Family Law Act 1997 (Saskatchewan)
s.50…………………………… Pecore v Pecore [2007] 1591
Family Proceedings Act 1980 (New Zealand)………………………… Charman v Charman [2007] 1151 CA
s.182…………………………. Official Assignee in Bankruptcy v Wilson [2008] 1235
Family Property and Support Act 2002 (Yukon)
s.7……………………………. Pecore v Pecore [2007] 1591
Family Protection Act 1955 (New Zealand)………………………….. Re Allen, Lewis v Vincent [2008] 1691
Family Provision Act 1982 (New Zealand)
s.6……………………………. Re Barlow, Dalton v Ellis [2008] 1333
s.16………………….……….. Re Barlow, Dalton v Ellis [2008] 1333
Family Provision Act 1982 (NSW)
s.7……………………………. Blackett v Darcy [2006] 581
s.11………………………….. Blackett v Darcy [2006] 581
Financial Services Act (Jersey) Act 1998…………………………….. Landau v Anburn Trustees Ltd [2008] 487
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Gambling (Jersey) Law 1964
Art 2………………………….. Re Kaplan [2010] 1171
Art 10………………………… Re Kaplan [2010] 1171
G
General Anti-Avoidance Rules (Canada)……………………………. Antle v R [2010] 373
General Tax Code (France)
Article 1741…………………. Re B, B v T [2013] 763
Article 1745…………………. Re B, B v T [2013] 763
Grand Court Law (1995 Revision) (Cayman)
s.14………………………….. Re D [2012] 1701
Grand Court Law (2006) Revision (Cayman)
s.11…………………………… Tasarruf Mevduati Sigorta Fonu v Merrill Lynch Bank and Trust Co (Cayman)
Ltd [2010] 1285; Tasaruff Mevduati Sigorta Fonu v Merill Lynch Bank and Trust
Co Cayman [2011] 1083; Tasarruf Mevduarti Sigorta Fonu v Merrill Lynch Bank
& Trust Cayman [2011] 1249 PC
Grand Court Rules 1995 (Cayman)
Order 20
Rule 5……………….. Tritton Development Fund Ltd v Fortis Bank (Cayman) Ltd [2007] 1483
Order 30……………………… Tasarruf Mevduati Sigorta Fonu v Merrill Lynch Bank and Trust Co (Cayman)
Ltd [2010] 1285
Order 45…………………….. Tasarruf Mevduati Sigorta Fonu v Merrill Lynch Bank and Trust Co (Cayman)
Ltd [2010] 1285
Order 51……………………… Tasarruf Mevduati Sigorta Fonu v Merrill Lynch Bank and Trust Co (Cayman)
Ltd [2010] 1285
Greek Civil Code
s.28…………………………… Haji-Ioannou v Frangos [2009] 1747
s.32…………………………… Haji-Ioannou v Frangos [2009] 1747
Guardianship of Children Act 1972 (Western Australia)…………… Nolan v Nolan [2004] 1261 VCA
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H
High Court Ordinance (Hong Kong)………………………………….. Peconic Industrial Development Ltd v Lau [2009] 999
Human Tissue Act 1992 (Australia)………………………………….. Leeburn v Derndorfer [2004] 867
I
Imperial Acts Application Act 1922 (Victoria)
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
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s.99A………………………… Raftland v Federal Commissioner of Taxation [2006] 657
s.100A……………………….. Raftland v Federal Commissioner of Taxation [2006] 657
s.170AA……………………… Raftland v Federal Commissioner of Taxation [2006] 657
s.226H……………………….. Raftland v Federal Commissioner of Taxation [2006] 657
s.102D……………………….. CPT Custodian v Commissioner of State Revenue [2006] 447
Income Tax Convention Interpretation Act (Canada)……..……….. Antle v R [2010] 373
Income Tax Laws Amendment Act 1981 (Australia)
s.17……………………….….. Raftland v Federal Commissioner of Taxation [2006] 657
Inheritance (Family Provision) Act 1938
s.1……………………………. Barns v Barns [2005] 1093
s.5……………………………. Barns v Barns [2005] 1093
Inheritance (Family Provision) Act 1972 (South Australia)………… Barns v Barns [2005] 1093
s.3……………………………. Barns v Barns [2005] 1093
s.5-10………………………… Barns v Barns [2005] 1093
Insolvency Act 1967 (New Zealand)
s.3……………………….…… Erceg v Erceg [2016] 1575
s 54……………………….….. Official Assignee in Bankruptcy v Wilson [2008] 1235
s.68…………………………... Official Assignee in Bankruptcy v Wilson [2008] 1235
s.101…………………………. Erceg v Erceg [2016] 1575
Insolvency Act 2006 (New Zealand)
s.2………………………….…. Re OPC Managed Rehab Ltd, Levin v Ikiua [2010] 469
s.3…………………………….. Re OPC Managed Rehab Ltd, Levin v Ikiua [2010] 469
s.101……………………..….. Re OPC Managed Rehab Ltd, Levin v Ikiua [2010] 469
s.104……………………..….. Re OPC Managed Rehab Ltd, Levin v Ikiua [2010] 469
s 204…………………..…….. Official Assignee in Bankruptcy v Wilson [2008] 1235
s.274……………………..…. Re OPC Managed Rehab Ltd, Levin v Ikiua [2010] 469
Insurance Act 1989 (Nova Scotia)
Sch VII………………………. Re Clements Estates [2007] 1717
Internal revenue Code (USA)
s.501…………………………. Re Church of Scientology (E&W) [2005] 1151
Intestate Succession Act (Saskatchewan)
s.11……………………….…. Re Boehm’s estate [2004] 1411
Interpretation Act 1899 (New South Wales)
s.21…………………….…….. Re Epona Trustees Ltd [2009] 87
135
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Interpretation Law (1995) Revision (Cayman Islands)……….……. Tasaruff Mevduati Sigorta Fonu v Merill Lynch Bank and Trust Co Cayman
[2011] 1083
J
Jahressteuergesetze 1997 (1997 Annual Tax Law) Germany
para 1 point 36……………….. Jager v Finanzamt Kusel-Landsthuhl [2008] 1047
Judgements (Reciprocal Enforcement) (Jersey) Law 1960…………. CI Law Trustees v Minwalla [2006] 807
Judicature Act 1908 (New Zealand)
s.16…………………………… Re JS (Disposal of Body) [2017] 227
s.19C………………………… Re Hamblett [2009] 559
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
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
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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
[2008] 1059
Art 14a……………………….. Ordre des barreaux francophones et germanophone v Conseil des ministres
[2008] 1059
Art 15………………………… Ordre des barreaux francophones et germanophone v Conseil des ministres
[2008] 1059
Law of 22 March 1993 relating to the status and control of credit
institutions (Belgium)………………………………………… Ordre des barreaux francophones et germanophone v Conseil des ministres
[2008] 1059
Law of 6 April 1995 relating to the status and control of investments
firms financial intermediaries and investment advisers
(Beligium)……………………………………………………….. Ordre des barreaux francophones et germanophone v Conseil des ministres
[2008] 1059
Law of 12 January 2004 amending the law of 11 January 1993
relating to the prevention of the use of the financial system
for the purpose of money laundering (Belgium)
137
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
Art 4……………………….. Ordre des barreaux francophones et germanophone v Conseil des ministres
[2008] 1059
Art 5………………………. Ordre des barreaux francophones et germanophone v Conseil des ministres
[2008] 1059
Art 7………………………. 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
Art 30………………………. Ordre des barreaux francophones et germanophone v Conseil des ministres
[2008] 1059
Art 31………………………. 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)
s.5………………….………. Alexander v Perpetual Trustees WA [2002] 837 Law Reform (Miscellaneous Provisions) (Jersey) Law 1960
Art.2…………………………. O’Keefe v Caner [2017] 609
Law Revision (Jersey) Law 2003
Art 56………………………… Oakley v Osiris Trustees Ltd [2009] 461
Limitation Act 1984 (Bermuda)
s.23…………………………… Wingate v Butterfield Trust (Bermuda) Ltd [2008] 357 BSC
Limitation Act 1984 (Isle of Man)
s.30…………………………… Clarkson v Barclays Private Bank & Trust (IoM) Ltd [2007]1703
Limitation Act 1950 (New Zealand)
s.4……………………………. Johns v Johns [2005] 529
s.21…………………………… Johns v Johns [2005] 529
s.28…………………………… Johns v Johns [2005] 529
Limitation Act 1935 (Western Australia)……………………………. Nolan v Nolan [2004] 1261 VCA
Limitation of Actions Act 1958 (Victoria)
138
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
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
M
Marriages Act 1961 (Australia)………………………….……………. Green v Montagu [2011] 1341
Marital Property Act 1980 (New Brunswick)
s.15……………………….….. Pecore v Pecore [2007] 1591
Matrimonial Causes (Jersey) Law 1949
Art. 27……………………….. Charalambous v Charalambous [2004] 1061 CA
Art 29………………………… Re B Trust [2007] 1361
Matrimonial Causes Act 1974 (Bermuda)……………………………. Jennings v Jennings [2010] 215
139
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
Matrimonial Property Act 1989 (Nova Scotia)
s.21…………………………… Pecore v Pecore [2007] 1591
Mental Health Act 1974 (Queensland)
Schedule 5, clause 15………… Re Viertel [2003] 1075
Mental Health Law (1997 Revision) (Cayman)
s.13…………………………… Re D [2012] 1701
s.14…………………………… Re D [2012] 1701
Mental Treatment Law (Guernsey) 1939…………………………….. In the matter of X [2009] 353
Mental Treatment (Amendment) (Guernsey) Law 1956…………….. In the matter of X [2009] 353
Monegasque Civil Code (Monaco)
Art 83………………………… Haji-Ioannou v Frangos [2009] 1747
Art 602………………………. Haji-Ioannou v Frangos [2009] 1747
Art 658……………………….. Haji-Ioannou v Frangos [2009] 1747
Art 659………………………. Haji-Ioannou v Frangos [2009] 1747
Money Laundering Decree No 3 of 1995 (Nigeria)
Reg. 6………………………… Abou-Rahmah v Abacha [2006] 377; Abou-Rahmah v Abacha [2007] 1 CA
Reg 10……………………….. Abou-Rahmah v Abacha [2006] 377
New South Wales Stamp Duties Act 1920……………………………. IRC v Eversden [2003] 893 CA
Newfoundland Corporation Act 1990
s.124…………………………. Antle v R [2010] 373
O
Ordinance No 2 of 1928 (Kenya)
s.8……………………………. Brown v HM Queen Mother’s Executors [2007] 1129
s.20………………………….. Brown v HM Queen Mother’s Executors [2007] 1129
Organisation of the Federal Judiciary Act of 16 December
1943 (Switzerland)
Art 43………………………… X v USA [2004] 1493
Art 46………………………… X v USA [2004] 1493
Art 48………………………… X v USA [2004] 1493
Art 54………………………… X v USA [2004] 1493
140
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
Art 55………………………… X v USA [2004] 1493
Art 63………………………… X v USA [2004] 1493
P
Papua New Guinea Act
s.47…………………………… Re Dion Investments Pty Ltd [2014] 1333
Partnership Ordinance (Hong Kong)
s.12…………………………… Peconic Industrial Developments Ltd v Lau Kwok Fai [2009] 121
s.30…………………………… Kao Lee & Yip v Koo [2003] 1283
s.31…………………………… Kao Lee & Yip v Koo [2003] 1283
Perpetuities Act 1964 (New Zealand)
s.6……………………………. Johns v Johns [2005] 529
Perpetuities Act (Ontario)
s.7…………………………….. Re Merry, Meredith v Plaxton [2003] 424
Personen-und Gesellschaftrecht 1926 (Liechtenstein)
Art. 920………………………. Mahme Trust Reg v Nezhet Tayeb [2003] 21
Art.921……………………….. Mahme Trust Reg v Nezhet Tayeb [2003] 21
Art. 924………………………. Mahme Trust Reg v Nezhet Tayeb [2003] 21
Art.932A………………….….. Mahme Trust Reg v Nezhet Tayeb [2003] 21
Powers of Attorney Act 1996 (Canada BC)
s.8……………………………. Easingwood v Cockcroft [2016] 1675
s.9………………………….… Easingwood v Cockcroft [2016] 1675
Pt.2…………………………… Easingwood v Cockcroft [2016] 1675
Pt.3…………………………… Easingwood v Cockcroft [2016] 1675
Practice Direction RC 05/11 Taxation of Costs in
(Jersey)…..…………………………………………………….. Alhamrani v Alhamrani [2008] 941 JCA
Civil Proceedings Practice Direction RC 06/02
Taxation of Costs – Factor ‘A’ Rater per hour (Jersey)…….. Alhamrani v Alhamrani [2008] 941 JCA
Privy Council (Appeals from the High Court) Act 1975……………... Barns v Barns [2005] 1101
Probate Act 1989 (Nova Scotia)
s.11…………………………… Critchley v Critchley [2008] 1563
141
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
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)
s.11…………………………… Kain v Hutton [2005] 977
s.60…………………………… Official Assignee in Bankruptcy v Wilson [2008] 1235
s.140………………………….. Hostick v The New Zealand Railway & Locomotive Society Waikato Branch
[2007] 1563
s.143…………………………. Hostick v The New Zealand Railway & Locomotive Society Waikato Branch
[2007] 1563; Butler v Butler [2016] 1519
Property Law Act 1958 (Victoria)
s.185…………………………. CPT Custodian v Commissioner of State Revenue [2006] 447
Property Law Act 1974 (Queensland)
s.54…………………………. Barns v Barns [2005] 1093
s.55…………………………. Barns v Barns [2005] 1093
Property Law Act 2007 (New Zealand)
142
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
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
Q
Queensland Succession Duty Act……………………..……………… Re Hemming [2008] 1833
143
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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
S
Solicitors Act 1990 (Ontario)
s.9…………………………….. Bott v Macaulay [2007] 235
s.11…………………………… Bott v Macaulay [2007] 235
s.16…………………………… Bott v Macaulay [2007] 235
s.25…………………………… Bott v Macaulay [2007] 235
Solicitors (Amendment) Act 1994 (Ireland)
s.68…………………………… Fraser v Buckle [2003] 1389
144
Wills and Trusts Law Reports Index Part 1 – Statutes, Statutory Instruments, Directives, Conventions and Treaties
Stamp Duties Act 1920-1959 (New South Wales)……………………. Gregg v Pigott [2012] 953
Stamp Duties Act 1923 (SA)
s.4…………………………… Barns v Barns [2005] 1093
sch.2………………………….. Barns v Barns [2005] 1093
Statute Law (Miscellaneous Provisions) Act (No 2)
2007 (New South Wales)
s.27…………………………… Miskelly v Arnheim [2009] 1529
Status of Children Act 1996 (New South Wales)
s.9……………………………. Re Barlow, Dalton v Ellis [2008] 1333
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)
Reg 2.40……………………… Crowe v Stevedoring Employees Retirement Fund PtyLtd [2005] 1271
Supreme Court (General Civil Procedure) Rules 1996 (Victoria)
(SR 19/1996)
r54.02………………………… Crowe v Stevedoring Employees Retirement Fund Pty Ltd [2005] 1271
145
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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
s.64…………………………… Kain v Hutton [2005] 977
s.66…………………………… Patchett v Williams [2006] 639; Re Allen, Lewis v Vincent [2008] 1691
s.66…………………………… Re the Fletcher Energy Employee Educational Fund, Galley v Gordon [2004]
199; Re Hamblett [2009] 559
s.68…………………………… Re the Fletcher Energy Employee Educational Fund, Galley v Gordon [2004] 199
s.73…………………………… Wong v Burt [2005] 291
s.75…………………………… Re Allen, Lewis v Vincent [2008] 1691
146
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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.83…………………………… Dawson-Damer v Taylor Wessing [2016] 253; Dawson-Damer v Taylor Wessing
[2018] 57
Trustees Act 1962 (Western Australia)
s.17…………………………… Wendt v Orr [2005] 223
s.19…………………………… Wendt v Orr [2005] 223
s.71…………………………… Wendt v Orr [2005] 223
s.75…………………………… Wendt v Orr [2005] 223
s.65…………………………… Wendt v Orr [2005] 223; Wendt v Orr (costs) [2005] 423
s.92…………………………… Wendt v Orr [2005] 223; Wendt v Orr (costs) [2005] 423
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)
147
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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
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
148
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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
Art. 1….……………………… Freeman v Ansbacher Trustees (Jersey) Ltd
[2010] 569; O’Keefe v Caner [2017] 609
Art. 2………………………… Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2004] 1; Bagus
Investments Ltd v Kastening [2012] 1675; O’Keefe v Caner [2017] 609
Art. 5………………..……… EMM Capricorn Trustees v Compass Trustees [2001] 997; Re Winton Investment
Trust, Seaton v Morgan [2008] 553
149
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Art. 8………………………… Compass Trustees v McBarnett [2003] 461; Re A Trust, B v C [2011] 749
Art. 9………………………… Re B Trust [2007] 1361; Re H Trust, SW v X Trust Company Ltd [2008] 1025
JRC; Re Winton Investment Trust, Seaton v Morgan [2008] 553; DR v GR [2013]
1123
Art. 10………….……………. Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2004] 1
Art. 11……………………….. Re Mr and Mrs P Capital Asset Protection Plan Trust, JP v Atlas Trading
Company (Jersey) Ltd [2009] 873
Art. 12………………………. Re Mr and Mrs P Capital Asset Protection Plan Trust, JP v Atlas Trading
Company (Jersey) Ltd [2009] 873
Art. 20………….……………. Oakley v Osiris Trustees Ltd [2009] 461
Art. 21…………………….…. Alhamrani v Russa Management Ltd [2007]1317; Freeman v Ansbacher Trustees
(Jersey) Ltd [2010] 569; O’Keefe v Caner [2017] 609
Art. 23………………………. O’Keefe v Caner [2017] 609
Art. 24………………………. U Ltd v B [2013] 545
Art. 25……………….………. Breakspear v Ackland [2008] 777; Spread Trustee Co Ltd v Hutcheson [2012] 317
Art. 26……………………….. Alhamrani v Alhamrani [2008] 941 JCA; Alhamrani v Russa Management Ltd
[2007]1317; Landau v Anburn Trustees Ltd [2008] 487; Investec v Glenalla
[2017] 205
Art. 30…………….…………. Freeman v Ansbacher Trustees (Jersey) Ltd [2010] 569
Art. 32………………………. Investec v Glenalla [2017] 205
Art. 33…………….…………. Bagus Investments Ltd v Kastening [2012] 1675
Art. 37…………….…………. Oakley v Osiris Trustees Ltd [2009] 461
Art. 41………………………. Re T Settlement [2002] 1529
Art. 43………………………. Re an estate trust [2001] 571; Re the Peter Hynd `H’ Settlement [2001] 1027; Re
the Norman trust agreement [2002] 1479; Re T Settlement [2002] 1529; Compass
Trustees v McBarnett [2003] 461; Re the Esteem Settlement, Grupo Torras SA v
Al-Sabah [2004] 1; Mubarak v Mubarik [2009] 1543;
Art. 47………………………. Re the Esteem Settlement [2002] 337; Re T Settlement [2002] 1529; Re Green
GLG Trust, ex parte Abacus (CI) Ltd [2003]377; Compass Trustees v McBarnett
[2003] 461; Mubarak v Mubarik [2009] 1543
Article 51……………………. Re B Trust [2007] 1361; Re A Trust Company Ltd [2008] 377; Alhamrani v
Alhamrani [2008] 941 JCA; Re H Trust, SW v X Trust Company Ltd [2008] 1025
JRC; Mubarak v Mubarik [2009] 1543; Re X (Trust) [2013] 731; DR v GR [2013]
1123; Tchenguiz-Imerman v Imerman [2014] 145
Art. 52………………………. Oakley v Osiris Trustees Ltd [2009] 461
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Art. 53…………….…………. Alhamrani v Russa Management Ltd [2007]1317; Alhamrani v Alhamrani [2008]
753 JRC; Alhamrani v Alhamrani [2008] 941 JCA
Art. 56………………………. Alhamrani v Alhamrani [2008] 753 JRC; Gregson v HAE Trustees Ltd [2008] 999
Art. 57……………………….. Freeman v Ansbacher Trustees (Jersey) Ltd [2010] 569; Bagus Investments Ltd v
Kastening [2012] 1675; O’Keefe v Caner [2017] 609
Trusts Law 1996 (Cayman)
s.2………………………..…. Tassaruf Mevduati Sigorta Fonu v Merrill Lynch Bank and Trust Company
(Cayman) Ltd [2010] 1285
s.48…………………………… ATC (Cayman) Ltd v Rothschild Trust Cayman Ltd [2007] 951
Trusts Law (2001 Revision) (Cayman)
s.14…………………………. Re the K Trust [2016] 1225
s.96…………………………… AN v Barclays Private Bank & Trust (Cayman) Ltd [2007] 565
s.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
U
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Uniform Trust Code (United States)
s.505…………………………. Tasarruf Mevduarti Sigorta Fonu v Merrill Lynch Bank & Trust Cayman [2011]
1249 PC
W
Wills Act 1988 (Bermuda)
s.7……………………………. BQ v DQ [2011] 373
s.9……………………………. Re the Hanover Trust [2016] 1755
s.14…………………………… BQ v DQ [2011] 373
s.16…………………………… BQ v DQ [2011] 373
Wills Act 1996 (British Columbia)
s.4…………………………….. Turner, Alma deceased, re [2004] 1467
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
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
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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