(January 2000 Spring 2018) · 1 Wills and Trusts Law Reports Index (January 2000 – Spring 2018) Cases Considered

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Wills and Trusts Law Reports Index (January 2000 – Spring 2018)

Cases Considered

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A

A

[2007] ECR I-11531…………………………………………………….. Persche v Finanzamt Lüdenscheid [2009] 483

re, [2013] UKSC 60……………………………………………………. Re PO, JO v GO [2014] 337

re, (Male Sterilisation) [2000] 1 FLR 549…………………………….. Re P [2009] 651; Re JDS, Smythe v JDS [2012] 475; Re JC [2012] 1211

re, (Care Proceedings: Asylum Seekers) [2003] EWHC 1086……….. XCC v AA [2012] 1645

patient, in re (unrep Guernsey 2001)…………………………………… In the matter of X [2009] 353

re, and C, (Equality and Human Rights Commission Intervening)

[2010] EWHC 978 (Fam)………………………………………. Re PO, JO v GO [2014] 337

v A [2007] EWHC 99 (Fam)……………………………………………. TM v AH [2016] 1291

v A [2009] WTLR 1…………………………………………………….. Re May, Revenue and Customs Prosecution Office v May [2009] 1365;

PJC v ADC [2009] 1419; Whaley v Whaley [2011] 1267; Prest v Petrodel

Resources Ltd [2013] 1249; Tchenguiz-Imerman v Imerman [2014] 135

v A (An Elderly Applicant: Lump sum) [1999] 2 FLR 969…………. Re Myers, Myers v Myers [2005] 853

v A (maintenance pending suit: payment of legal fees) [2001] 1 FLR 377………………………………………………. Minwalla v Minwalla [2006] 311

v A & St George’s Trustees Ltd [2007] EWHC 99 Fam ……………… J v MJ [2012] 395; CR v MZ [2014] 233

v B Hospitals NHS Trust; Taylor v Chesworth

[2007] EWHC 1001 QB ………………………………………... Re JDS, Smythe v JDS [2012] 475

v H [2016] EWHC 762 (Fam)………………………………………….. Greathead v Greathead [2017] 939

v Hoare [2008] 1 AC 844………………………………………………. Peconic Industrial Development Ltd v Lau & ors [2009] 999; National

Westminster Bank plc v Lucas [2015] 635

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

Ming Wang Trust [2013] 129

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

A and B (Court of Protection: Delay and Costs)

[2014] EWCOP 48………………………………………………………. Re KJP [2010] 687

AB

v CD (2009) BCCA 200……………………………………………….. Easingwood v Cockcroft [2016] 1675

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A Settlement, re

[1994] JLR 139 ………………………………………………………… Breakspear v Ackland [2008] 777; Re R Remuneration Trust, GL

Nautilus Trustees Ltd [2010] 497

A Trust,

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

re [2013] WTLR 1117………………………………………………….. Re the K Trust [2016] 1225

B v C [2011] WTLR 745; [2009] JLR 447…………………………….. Pitt v Holt; Futter v Futter [2011] 623 CA; Pitt v HMRCC; Futter v

HMRCC [2013] 977 SC

A Trust Company Ltd, re

[2008] WTLR 377………………………………………………………. Re DSL Remuneration Trust [2009] 373; Re R Remuneration Trust, GL

Nautilus Trustees Ltd [2010] 497

AA, re representation of

[2010] JRC 164 ………………………………………………………… Crociani v Crociani [2015] 975

AB

re [2014] WTLR 1117…………………………………………………... Re D [2016] 1153

v Dobbs [2010] WTLR 931…………………………………………….. Khan v Crossland [2012] 841

v HMRC [2006] UKSPC00572…………………………………………. HMRCC v Cairns [2009] 793; Mariner v HMRC [2014] 293

Abacus (CI) Ltd

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

Abacus Trust (IoM) Ltd

v Barr [2003] WTLR 149……………………………………………… Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2004] 1; Burrell

v Burrell [2005] 313; Sieff v Fox [2005] 891; Donaldson v Smith [2007]

423; Barclays Private Bank & Trust (Cayman) Ltd v Chamberlain

[2007]1697; Ogden v Trustees of RSH Griffiths 2003 Settlement [2008]

685; Re Howe Family Number 1 Trust [2009] 419; Oakley v Osiris

Trustees Ltd [2009] 461 PC; Sutton v Sutton [2010] 115; Re Futter, Futter

v Futter [2010] 609 (Ch); Pitt v Holt; Futter v Futter [2011] 623 CA; Re A

Trust, B v C [2011] 745; Pitt v HMRCC; Futter v HMRCC [2013] 977 SC;

Re the Onorati Settlement, A v Confiance Ltd [2015] 1773

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

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[2005] 313; Judge v HMRC [2005] 1311; Re Futter, Futter v Futter

[2010] 609 Ch; Pitt v Holt [2010] 269; Pitt v HMRCC; Futter v HMRCC

[2013] 977 SC

Abbatt

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

Abbey Forwarding Ltd

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

Abbey and Malvern Wells Ltd

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

Abbey National

v Cann [1991] AC 56…………………………………………………… Lloyd v Dugdale [2002] 863; Lebens v Lebens [2003] 251; Rodway v

Landy [2001] 755; Scott v Southern Pacific Mortgages Ltd [2015] 1067

v Moss [1994] 1 FLR 307………………………………………………. The Mortgage Corporation v Lewis Silkin [2000] 357

v Solicitors Indemnity Fund Ltd [1997] PNLR 306………………….. Twinsectra Ltd v Yardley [2002] 423 HL

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

Abbot

(a bankrupt), re [1983] 1 Ch 45……………………………………….. Haines v Hill [2008] 447

v Abbot [2009] WTLR 1675…………………………………………… Jones v Kernott [2009] 1771 Ch; Hapeshi v Allnatt [2010] 989; Jones v

Kernott [2012] 125 SC

v Burton (1708) 11 Mod 181;88 ER 976………………………………. Tsarruf Mevduati v Merrill Lynch Bank [2010] 1285

v Philbin 39 TC 82……………………………………………………… Dextra Accessories v Macdonald [2003] 349 SpC; Crawford’s Trustees v

HMRC [2005] 797; Rangers v A-G for Scotland [2017]1093

Abbott

v Richardson [2006] WTLR 1567……………………………………… Simon v Byford [2013] 1615; White v Phillips [2018] 1559

v Minister for Lands [1895] AC 425………………………………….. Hand v George [2017] 495

Abdul Aziz Bin Michal Bin Abdul Aziz Al Saud

v Apex and Global Management Ltd [2014] EWCA Civ 1106……… Harb v Abdul Aziz [2016] 287

Abdul Rahman v Chase Bank (CI) Trust Company Ltd

(see Rahman v Chase Bank (CI) Trust Company Ltd)

Abela

v Baadarani [2013] UKSC 44…………………………………………… AAZ v BBZ [2017] 765

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Aberdeen Asset Management plc

v HMRC [2013] CSIH 84………………………………………………. Rangers v A-G for Scotland [2017]1093

Aberdeen City Council

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

Aberdeen Construction Group Ltd

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

Aberdeen Railway Co

v Blaikie Brothers (1854) 1 Macq 461……………………………….. Re Bhullar Bros Ltd, Bhullar v Bhullar [2003] 1397; Patchett v Williams

[2006] 639; Ultraframe (UK) Ltd v Fielding [2007] 835; Sharma v

Sharma [2014] 111; Newman v Clarke [2017] 599

Abidin Daver, the

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

Trust [2007] 1361; Koonmen v Bender [2007] 293; Clark v WWF [2011]

961; Tadros v Barratt [2014] 1753; J v U; U v J (no 2) (Domicile) [2017]

565

Able (UK) Ltd

v HMRC [2007] EWCA Civ 1207……………………………………… Newall v Lewis [2008] 1649

Abou-Rahmah

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

[2010] 1267

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

Abraham

v Attorney-General [1934] P17 ……………………………………….. Agulian v Cyganik [2006] 565 CA

Abrahams’ Will Trusts, re

[1969] 1 Ch 463………………………………………………………… Allan v Rea Brothers Trustees Ltd [2002] 625; Sieff v Fox [2005] 891; Re

Howe Family Number 1 Trust [2009] 419; Pitt v Holt; Futter v Futter

[2011] 623 CA; Re A Trust, B v C [2011] 745; Pitt v HMRCC; Futter v

HMRCC [2013] 977 SC

Abram (deceased), re

[1996] 2 FLR 379………………………………………………………. Baynes v Hedger [2008] 1719; Garland v Morris [2007] 797; Challinor v

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

AC

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v DC (Financial Remedy: Effect of s.37 Avoidance Order) (No 1)

[2013] WTLR 745……………………………………………. Dellal v Dellal [2015] 1137; Re the Onorati Settlement, A v Confiance Ltd

[2015] 1773; AAZ v BBZ [2017] 765

AC Ward & Son

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

Ace Insurance SA/NV

v Zurich Insurance Co [2001] EWCA Civ 173………………………. Chelleram v Chelleram [2002] 675

Achary

re the will of Stephen (deceased) [1977] TASS C10…………………. Reading v Reading [2015] 1245

Ackerley, re

[1913] 1 Ch 510………………………………………………………… Re Epona Trustees Ltd [2009] 87

Across Australia Finance Pty

v Kalls [2008] NSWSC 783……………………………………………. Szepietowski v SOCA [2011] 1435

Actionstrength Ltd

v International Glass Engineering SpA [2003] 2 AC 541……………. Wilson v Truelove [2003] 609; Kinane v Mackie-Conteh [2005] 345

Adair

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

Adam & Harvey

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

Adams,

re, unreported 22nd July 1981…………………………………………… Chittock v Stevens [2000] 643

and the Kensington Vestry, in re (1863) 27 Ch D 394……..………… Pennington v Waine (No 2) [2003] 1011; Harrison v Gibson [2006] 289

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

Nathan, Nathan v Leonard [2002] 1061

v Bracknell Forest Borough Council [2005] 1 AC 76……………….. Peconic Industrial Development Ltd v Lau & ors [2009] 999

v Cape Industries plc [1990] 1 Ch 433……………………………….. Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2004] 1; Re

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

Petrodel Resources Ltd [2013] 1249

v Cheverel (1606) Cro Jac 113………………………………………… Daniels v Thompson [2004] 511

Adamson, ex parte

[1878] 8 Ch D 807………………………………………………………. Libertarian Investments Ltd v Hall [2015] 241

Adekunle

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

Adeoso

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

Addis

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

Adkins, re

(1908) 98 LT 667……………………………………………………….. Vocicevic v Aleksic [2018] 1545

Adorian

v Commissioner of Police for the Metropolis [2009] 1 WLR 1859….. Park v Cho [2017] 279

Aegis Blaze, the

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

AEI Rediffusion Ltd

v Phonographic Performance Ltd [1999] 1 WLR 1507 ……………… d’Abo v Carleton Paget [2000] 863; Agulian v Cyganik [2006] 565 CA;

ADS v DSM [2017] 819; Wall v Munday [2018] 337

AG Securities

v Vaughan, Antoniades v Villiers [1990] 1 AC 417………………….. MacKinnon v Regent Trust Company Ltd [2005] 1367

Agip (Africa) Ltd

v Jackson [1991] Ch 265………………………………………………. Balfron Trustees Ltd v Petersen [2002] 157; Twinsectra v Yardley [2000]

527 CA; The Public Trustee v Williams [2002] 45; Twinsectra Ltd v

Yardley [2002] 423 HL; Shalson v Russo [2003] 1165; Niru Battery

Manufactoring Co v Milestone Trading [2004] 379; Clark v Cutland

[2004] 629; Barlow Clowes Int v Eurotrust Int [2004] 1365; Abou-

Rahmah v Abacha [2007] 1 CA; Starglade Properties Ltd v Nash [2010]

1267; Independent Trustee Services v GP Noble Trustees [2012] 1171

Agnew

v CIR [2001] UKPC 28 ………………………………………………… Sinclair Investments v Versailles Trade Finance [2011] 839

Agricultural Credit Corp of Saskatchewan

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

Agricultural Land Management

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

Agulian

v Cyganik [2006] WTLR 565………………………………………….. Gaines-Cooper v HMRCC [2007] 101 SC; Gaines-Cooper v HMRCC

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[2008] 209 (HC); Holliday v Musa [2010] 839; Morris v Davies [2011]

1643; Peters v Pinder [2011] 1379; Re Sylvester [2014] 127; Kebbeh v

Farmer [2016] 1011; Henderson v HMRC [2017] 949

AH

v Hertfordshire Partnership NHS Foundation Trust (costs)

[2011] EWHC 276 (COP)……………………………………………… JS v KB [2014] 991

[2011] EWHC 3524 (COP)…………………………………………….. JS v KB [2014] 991

AH (Sudan)

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

Ahmed v

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

Ahmed & Co, re

[2006] EWHC 480 Ch………………………………………………….. Re Lehman Brothers Intl (Europe) [2012] 1355

AIB Group (UK) plc

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

RA Legal Solicitors [2014] 813 CA; Brudenell-Bruce v Moore [2015] 373;

Purrunsing v A’Court [2016] 1027

[2015] WTLR 187 SC………………………………………….. O’Keefe v Caner [2017] 615

Aiden Shipping Co Ltd

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

Aig Europe Ltd

v OC320301 [2016] EWCA Civ 367…………………………………… Re Various Incapacitated Persons [2018] 1511

Aiken

v MacDonald’s Trustees [1894] 3 TC 306……………………………. Rogge v HMRCC [2012] 537

v Short (1856) 1 H&N 210……………………………………………. Pitt v Holt; Futter v Futter [2011] 623 CA

Ainsbury

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

609

Aintree University Hospitals NHS Foundation Trust

v James [2013] UKSC 67……………………………………………… Re Gladys Meek, Jones v Parkin [2014] 1155; Ross v A [2016] 495; Re

Jones [2016] 661; ADS v DSM [2017] 819

Air Canada

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

Air Jamaica Ltd

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

Trustees v Woodward [2012] 1489

Airbus Industrie GIE

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

[2004] 757 CA; Tadros v Barratt [2014] 1753

Airedale NHS Trust

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

Aitchison

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

Aitken, ex parte

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

AJ Bekhor & Co Ltd

v Bilton [1981] QB 923 ………………………………………………... JSC Mezhduarodniy Promyshlenniy Bank v Pugachev [2015] 991

AK (gift Application), re

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

Akai Holdings Ltd

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

Akdivar

v Turkey (1996) 23 EHRR 143……………………………………….. Burden v UK [2007] 607 4th; Burden v UK [2008] 1129 GC

Akerman, re

[1891] 3 Ch 212………………………………………………………… The Russell-Cooke Trust Co v Richard Prentis & Co [2003] 1529;

Re Kaupthing Singer & Friedlander Ltd [2011] 79

Aksoy

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

Aktieselskabet Dansk Skibsfinansiering

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

[2009] 849

AL (Serbia)

v Secretary of State for the Home Deprtment [2008] UKHL 42…….. Smith v Lancashire NHS Trust [2018] 1469

Al-Bassam

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v Al-Bassam [2003] WTLR 1………………………………………….. Al-Bassam v Al-Bassam (No 3) [2004] 757 CA

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

1753

Al Fayed

v Advocate General for Scotland [2004] ScotCS278…………………. R (on the application of Davies) v HMRCC [2010] 681

v Commissioner for the Metropolis [2002] EWCA Civ 780…………. Birdseye v Roythorne & Co [2015] 961

Al-Khatib

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

Al-Mehdawi

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

Alati

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

Albazero, the

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

Albert Lee

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

Alberta Ltd

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

Alconbury Developments Ltd

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

Aldegur Tomas

v Spain [2017] 65 EHRR 224………………………………………….. Smith v Lancashire NHS Trust [2018] 1469

Aldrich

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

Alec Lobb (Garages) Ltd

v Total Oil GB Ltd [1983] WLR 87…………………………………… In re Morris [2001] 1137

Alexander

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

Estate [2015] 871

v Arts Council of Wales [2001] 1 WLR 1840………………………… Ratiu v Conway [2006] 101

v IRC [1991] STC 112………………………………………………….. Arkwright v IRC [2004] 181 SpC

v Rayson [1936] 1 KB 169…………………………………………….. Patel v Mirza [2014] 1567 CA; Watts v Watts [2014] 1781

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v Tse 1 NZLR 318………………………………………………………. Kain v Hutton [2005] 977 NZHC

Alexander Ward & Co Ltd

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

Alexandra Park Trustees

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

Alfred McAlpine Construction Ltd

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

Algosaibi

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

Alhamrani

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

[2008] 487; Freeman v Ansbacher Trustees (Jersey) Ltd [2010] 569;

O’Keefe v Caner [2017] 615

v Russa Management Ltd [2007] WTLR 1317………………………. Alhamrani v Alhamrani [2008] 941 JCA; Re Bird Charitable Trust and

Bird Purpose Trust, Basel Trust Corp (Channel Islands) Ltd [2008] 1505;

Landau v Anburn Trustees Ltd [2008] 487

Ali

re, [2012] EWHC 2302 (Admin)……………………………………… Wagstaff v HMRC [2014] 547

v Khan [2009] WTLR 187 CA……………………………………….. M v M [2013] 1725

Alie

v Bertrand & Free Constrcution Co Ltd [2002] OJ No 4697………. Re Clements Estate [2007] 1717

v Bertrand & Free Constrcution Co Ltd (permission to appeal)

[2003] SCCA 48………………………………………………………. Re Clements Estate [2007] 1717

Alison

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

Allan

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

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

Gardiner [2007] 1655

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

Allcard

v Skinner (1887) 36 Ch D 145…………………………………………. Hammond v Osborn [2002] 1125; Re Rochelle deceased, Padgham v

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Rochelle [2002] 1483; Nel v Kean [2003] 501; Pesticcio v Huet [2003]

1327; Jennings v Cairns [2004] 361 CA; Niersmans v Pesticcio [2004]

699; Randall v Randall [2005] 119; Wright v Hodgkinson [2005] 435;

Daniel v Drew [2005] 807 CA; Macklin v Dowsett [2005] 1561; Re

Clapham [2006] 203; Turkey v Awadh [2006] 553; Kite v Rasini [2009]

969; Walker v Walker [2010] 1617; Re S, D v R [2011] 449; Smith v

Cooper [2011] 691; Popowski v Popowski [2011] 1011; DL v A Local

Authority [2012] 1713; Evans v Lloyd [2013] 1137; Hart v Burbridge

[2013] 1191; Brown v Stephenson [2013] 1675; Pearce v Beverley [2014]

85; Crossfield v Jackson [2015] 1519

Allen,

re (1889) WN 132……………………………………………………… Close Trustees (Switzerland) SA v Vildosola [2008] 1543

v Distillers Company (Biochemicals) Ltd [1974] QB 384…………… Re the trusts of two insurance policies, CD v D [2004] 751; Watt v ABC

[2017] 159; Watt v ABC [2017] 749

v Jambo Holdings [1980] 1 WLR 1252………………………………... JSC Mezhduarodniy Promyshlenniy Bank v Pugachev [2015] 991

v Jarvic (1969) Ch App 616……………………………………………. Alhamrani v Alhamrani [2008] 941 JCA

v Sir Alfred McAlpine & Sons Ltd [1968] 2 QB 229………………… Adams v Schofield [2004] 1049

Allen’s Estates, re;

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

Allen-Meyrick’s Will Trusts, re

[1966] 1 WLR 499…………………………………………………….. Re the Esteem Settlement [2002] 337; Re the Fletcher Challenge Energy

Employee Educational; Fund, Galley v Gordon [2004] 199; ATC

(Cayman) Ltd v Rothschild Trust Cayman Ltd [2007] 951

Allfrey

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

Allgood re,

Chatfield v Allen (unreported 18th December 1980)…………………… Allardyce v Roebuck [2004] 779

v Blake (1873) LR 8 Eq 160……………………………………………. Re Ross, Ross v Perrin-Hughes [2005] 191; Tish v Otley [2018] 327

Alliance Bank JSC

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

Allied Capital Corp

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

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Allied Maples

v Simmonds & Simmons [1995] 1 WLR 1602………………………… Bacon v Howard Kennedy [2000] 169; Macaulay & Farley v Premium

Life Assurance [2000] 261; Jemma Trust Co Ltd v Kippax Beaumont

Lewis [2004] 533; Martin v Triggs Turner Bartons [2010] 671; Feltham v

Freer Bouskell [2013] 1363

Allnutt

v Allnutt [2006] WTLR 1317 (HC)……………………………………. Allnutt v Wilding [2007] 941; Wills v Gibbs [2012] 903

v Wilding [2007] WTLR 941 CA……………………………………… Re A Trust Company Ltd [2008] 377; Ashcroft v Barnsdale [2010] 1677;

Chisholm v Chisholm [2011] 187; Wills v Gibbs [2012] 903; Re the

Hampel Discretionary Trusts 1999 [2013] 1405; Kevern v Ayres [2014]

441; Giles v RNIB [2014] 1347; Oatley v Oatley Powney [2014] 1433;

Vaughan-Jones v Vaughan-Jones [2015] 1287; ABC v DEF [2017] 799;

RBC v Stubbs [2018] 1399; Lee v Lee [2018] 197

Allsop

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

329

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

Alsager

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

Alsop Wilkinson

v Neary [1995] 1 All ER 431…………………………………………… In the matter of the Omar Family Trust [2000] 713; Breadner v Granville-

Grossman [2001] 377; STG Valmet Trustees v Brennan [2002] 273;

Sherman v Perkins [2002] 603; Stuart-Hutcheson v Spread Trustee

Company Ltd (costs) [2002] 1523; Re Poyiadjis [2004] 1169; Breadner v

Granville-Grossman (costs) [2006] 411; Chirkinian v Larcom Trustees

Ltd [2006] 1523; Re Macedonian Orthodox Community Church St Petka

Inc’s application (No 3) [2007]1429; Professional Trustee v Infant

Prospective Beneficiary [2007] 1631; Wingate v Butterfield Trust

(Bermuda) Ltd [2008] 543 (Costs); Re Hemming [2009] 233; Kain v

Hutton (Beddoe) [2009] 301; Re X (Trust) [2013] 731; Blades v Isaac

[2016] 589; Pettigrew v Edwards [2017] 675

Altrans Express Ltd

14

v CVA Holdings Ltd [1994] WLR 1507………………………………. Wall v Munday [2018] 337

Aly

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

Amalgamated Investment & Property Co Ltd

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

Younger [2002] 1317; Wilson v Truelove [2003] 609; Strover v Strover

[2005] 1245; Luo v Estate of Hui & anr [2009] 849

Amalgamated Metal Trading Ltd

v City of London Police Financial Investigation Unit [2003] 4 All ER 1225……………………………………………………. Ani v Barclays Private Bank & Trust Ltd [2005] 469

Amaltal Corpn Ltd

v Maruha Corpn [2007] NZSC 40…………………………………….. AIB Group v Mark Redler & Co [2015] 187

Amantilla Ltd

v Telefusion plc (1987) 9 Con LR 139…………………………………. Creggy v Barnett [2018] [2018] 35

Ambatielos

Greece v UK (Preliminary Objections) [1952] ICJ Rep 28………….. Ben Nevis Holdings Ltd v HMRC [2014] 1

Ambler

v Bolton (1872) LR 14 EQ 427…………………………………………. John Taylors v Masons [2005] 1519

American Leaf Blending Company Sdn Bhd

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

HMRCC [2013] 1773

Amey

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

Amicable Society

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

Amicus Horizon Ltd

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

Amin Rasheed Shipping Corp

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

Amirteymour deceased, re

[1979] 1 WLR 63………………………………………………………. Piggott v Aulton [2003] 445

15

AMP (UK) plc

v Barker [2001] WTLR 1237 …………………………………………. Hearn v Younger [2002] 1317; Wolff v Wolff [2004]1349; Farmer v Sloan

[2005] 521; Sieff v Fox [2005] 891; Donaldson v Smith [2007] 423;

Allnutt v Wilding [2007] 941; Clarkson v Barclays Private Bank & Trust

(IoM) Ltd [2007]1703; Executors of Glass v Segerman [2008] 1615; Re

Futter, Futter v Futter [2010] 609 Ch; Pitt v Holt; Futter v Futter [2011]

623 CA; Re A Trust, B v C [2011] 745; Day v Day [2013] 817; Pitt v

HMRCC; Futter v HMRCC [2013] 977 SC

Ampthill Peerage, the

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

Re Baronetcy of Pringle of Stichill [2016] 1117

Anderson

(Administration of Costell Estate) v Patton

[1948] 2 DLR 202, Alt SC………………………………..……. Easingwood v Cockcroft [2016] 1675

v British Bank of British Columbia (1876) 2 Ch D 644……………… Kousouros v O’Halloran [2015] 1023

v Hogg [2002] BCC 933………………………………………………… Clark v Cutland [2004] 629

v Lambie [1954] SC (HL) 43…………………………………………… Marley v Rawlings [2014] 299 SC

v Spencer [2016] EWHC 851 [Fam]…………………………………… Nield-Moir v Freeman [2018] 255; Anderson v Spencer [2018] 1 CA

[2018] WTLR 1……………………………………………… Nield-Moir v Freeman [2018] 255

v Stokes [1991] 1 FLR 391……………………………………………… Jones v Kernott [2012] 125 SC

Anderson (deceased)

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

HMRC [2016] 775

Anderton

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

Andrew Brown

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

Andrews,

re (1885) 30 Ch D 159………………………………………………….. Close Trustees (Switzerland) SA v Vildosola [2008] 1543

v Partington (1791) 3 Bro CC 401…………………………………….. Blech v Blech [2002] 483; Bassett v Basset [2005] 51; Ling v Ling [2002]

553

Ang

16

v Parrish (Inspector of Taxes) [1980] STC 341 ………………………. Rogge v HMRCC [2012] 537

Angel Airlines

v Dean and Dean [2008] EWHC 1513 (QB)…………………………… Bentine v Bentine [2014] 197

Anglo-Italian Bank

v Davies (1878) 9 Ch D 275……………………………………………. Tsarruf Mevduati v Merrill Lynch Bank [2010] 1285

Angus v Emmott (see Re Steel)

Anker-Petersen

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

Portman Estate [2015] 871

v Christensen [2002] WTLR 313………………………………………. Re Barr’s Settlement Trusts [2003] 151; Re Davidge, Jennings v Cairns

[2003] 959; Sieff v Fox [2005] 891; Ogden v Trustees of RSH Griffiths

2003 Settlement [2008] 685; Re Mr and Mrs P, Capital Asset Protection

Plan Trust, JP v Atlas Trading Company (Jersey) Ltd [2009] 873; Bhatt v

Bhatt [2009] 1139; Re Betsam Trust, McBurney v McBurney [2009] 1489;

Pitt v Holt [2010] 269; Re Futter, Futter v Futter [2010] 609 ChD; Pitt v

Holt; Futter v Futter [2011] 623 CA; Re A Trust, B v C [2011] 745; Pitt v

HMRCC; Futter v HMRCC [2013] 977 SC

Anning

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

Anns

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

Ansari

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

Anton Piller AG

v Manufacturing Processes Ltd [1976] Ch 55………………………… Nield-Moir v Freeman [2018] 255

Antoniades

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

Anthony

v Ellis & Fairbairn [2002] 2 Costs LR 277…………………………… Barrett v Rutt-Field [2006] 1505

v Donges [1998] 2 FLR 775……………………………………………. Tish v Otley [2018] 327

ANZ Grindlays Trust Corporation (Jersey) Ltd, in re

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

17

Anzani Investments Ltd

v Official Assignee [2008] NZCA 444………………………………… Re OPC Managed Rehab Ltd, Levin v Ikiua [2010] 469

Anziani, re

[1930] 1 Ch 407………………………………………………………… Akers v Samba Financial Group [2015] 931

Aplin

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

Apotex

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

Applicant

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

Aquaculture Corp

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

ARA

v Szipietowski [2009] EWHC 655 (Ch)……………………………….. Szepietowski v SOCA [2011] 1435

Arab Monetary Fund, the

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

Kakay v Frearson [2010] 1029

Arakella Pty Ltd

v Paton [2004] NSWSC 13……………………………………………… Re Dion Investments Pty Ltd [2014] 1333

Arblade, re

ECJ case C-376/96……………………………………………………… Re a Financial Institution [2006] 277

Arbuthnot

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

Morel [2016] 273; Tish v Otley [2018] 327

Arbuthnot & Latham Bank Ltd

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

K [2007] 1007

Arbuthnot Leasing International Ltd

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

Arcadia Group Brands Ltd

v Visa Inc [2015] EWCA Civ 883……………………………………… Trilogy Management Ltd v Harcus Sinclair [2017] 707

Archbalds (Freightage) Ltd

18

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

Archdale (James) & Co Ltd

v Conservices Ltd [1954] 1 WLR 459…………………………………. Rathbone Brothers Plc v Novae Corporate Underwriting [2015] 301

Archer’s Case

See North Australian Territory Company

Archer-Slee

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

Arcturus Properties

v Attorney General [2001] JLR 43…………………………………… Re Kaplan [2010] 1171

Arenson

v Arenson [1977] AC 405……………………………………………… Ham v Ham [2014] 255

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

Argosam Finance Co Ltd

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

Argyll

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

Arjon Pty Ltd

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

Ark

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

Arklow Investments Ltd

v MacLean [2001] 1 WLR 594………………………………………… Sinclair Investment Holdings SA v Versailles Trade Finance Ltd [2006]

1655; Ultraframe (UK) Ltd v Fielding [2007] 835

Arkwright

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

Armagas Ltd

v Mundogas SA ( see The Ocean Frost)

Armitage,

re [1972] Ch 438………………………………………………………… Kynnersley v Wolverhampton CC [2008] 65

re, Armitage v Garnett [1893] 3 Ch 337………………………………. Wendt v Orr [2005] 223; Wong v Burt [2005] 291

v Nurse [1998] Ch 241…………………………………………………. Walker v Stones [2000] 79 ChD; Taylor v Midland Bank Trust Company

19

[2002] 95; Iliffe v Trafford [2002] 507; Allan v Rea Brothers Trustees Ltd

[2002] 625; Alexander v Perpetual Trustees WA Ltd [2002] 937; Re

Woodland-Ferrari [2002] 1539; Gwembe Valley Development Co Ltd v

Koshy [2004] 97 CA; Johns v Johns [2005] 529; Foreman v Kingstone

[2005] 823; Re Clapham [2006] 203; Breadner v Granville-Grossman

(costs) [2006] 411; Bonham v Blake Lapthorn Linnell [2007] 189; Cattley

v Pollard [2007] 245; Barnes v Tomlinson [2007] 377; AN v Barclays

Private Bank & Trust (Cayman) Ltd [2007] 565; Wingate v Butterfield

Trust (Bermuda) Ltd [2008] 357 BSC; Re Berstein, Bernstein v Jacobson

[2010] 559; BQ v DQ [2011] 373; Spread Trustee Co Ltd v Hutcheson

[2012] 317; IFG International v French [2013] 251; IFG International v

French [2014] 1191; An application for information about a trust [2015]

559; Appleby Corporate Services v Citco Trustees [2016] 373; Blades v

Isaac [2016] 589; RNLI v Headley [2016] 1433; Barnsley v Noble [2016]

1501; Henchley v Thompson [2018] 1289

Armory

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

Armour

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

ARMS (Multiple Sclerosis Research) Ltd, re

[1997] 2 All ER 679…………………………………………………… Re The Christian Brothers of Ireland in Canada [2004] 1079; Phillips v

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

Armsprop Trading Ltd

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

Armstrong in re,

ex parte Gilchrist (1886) 17 QBD 521………………………………… Tasarruf Mevduati Sigorta Fonu v Merrill Lynch Bank and Trust

Company (Cayman) Ltd [2010] 1285; Tasaruff Mevduati Sigorta Fonu v

Merrill Lynch [2011] 1083; Tasaruff Mevduati Sigorta Fonu v Merrill

Lynch [2011] 1249

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

Arnander (executor of Mckenna deceased)

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

20

Arnold

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

[2016] 1591; Bathurst v Chantier [2018] 1207; Ong v Ping [2018] 1365;

Public Trustee v Harrison [2018] 299

Arnott

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

Aroso

v Coutts & Co [2001] WTLR 797……………………………………… Griffiths v Floyd [2004] 667; Pecore v Pecore [2007] 1591; Re Zielinski,

Korab-Karpinski v Lucas-Gardiner [2007] 1655; Sillett v Meek [2009]

1065; Drakeford v Cotton [2012] 1135; Bingham v HMRCC [2013] 787

Arsenal Football Club plc

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

Arthur

v Attorney-General of the Turks and

Caicos Islands [2012] UKPC 30…………………………….... Akita Holdings v Turks and Caicos Islands [2017] 407

Arthur JS Hall & Co

v Simons [1999] 1 FLR 536……………………………………………. Soulsbury v Soulsbury [2007] 1841

Arya Holdings Ltd

v Minories Finance Ltd [1997] JLR 176……………………………… O’Keefe v Caner [2017] 615

Asbestos Insurance Coverage Cases, in re

[1985] 1 WLR…………………………………………………………… Charman v Charman [2006] 1

Ascot Investmnets Pty Ltd

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

Ash

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

Ashburn Anstalt

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

Dunne [2015] 1795

Ashcroft

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

Ashingdane

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

21

Ashmore & Co

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

Ashton,

in re [1938] Ch 482…………………………………………………….. Bath & NE Somerset Council v Attorney-General [2002] 1257

in the marriage of (1986) 11 Fam LR 457……………………………. Official Assignee in Bankruptcy v Wilson [2008] 1235

Ashurst

v Pollard [2001] Ch 595……………………………………….……….. Magiera v Magiera [2017] 245

Ashworth

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

Ashkettle

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

Asiansky Television Plc

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

Askham

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

ASML

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

ministres [2008] 1059

Aspect Contracts (Asbestos) Ltd

v Higgins Coinstruction plc [2015] UKSC 38………………………… High Commissioner for Pakistan v Nizam of Hyderabad [2016] 1763

Aspinall

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

Assets Co Ltd

v Bain’s Trustees [1904] 6 F 692……………………………………… Re Baronetcy of Pringle of Stichill [2016] 1117

Assicurazioni Generali SpA

v Arab Insurance Group (BSC) [2003] 1 WLR 577………………….. Lightfoot v Lightfoot-Brown [2005] 1031; Curran v Collins [2016] 235;

King v Chiltern Dog Rescue [2015] 1225; Burns v Burns [2016] 755

Associated Alloys Pty Ltd

v ACN 001452106 Pty Ltd [2002] HCA 25…………………………… Barns v Barns [2005] 1093; Trinkler v Beale [2009] 1091

Associated Provincial Picture Houses Ltd

v Wednesbury Corporation [1948] 1 KB 223………………………… Re the Fletcher Challenge Energy Employee Educational Fund, Galley v

Gordon [2004] 199; Pitt v Holt; Futter v Futter [2011] 623 CA

22

Associated Securities, re

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

Assured Logistics Solutions Ltd, re

[2011] EWHC 3029 Ch………………………………………………… Re BXL Services [2012] 1695

Astall

v Revenue and Customs Commissioners [2010] STC 137…………… McLaughlin v HMRCC [2012] 855

Aster, re

(1876) 1 P 150………………………………………………………….. Re Baldry [2004] 609

Aston Cantlow and Wilmcote with Billesley Parochial Church Council

v Wallbank [2001] EWCA Civ 713……………………………………. Holland v IRC [2003] 207

Astra Zeneca Insurance Co

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

AT&T Istel Ltd

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

ATB Financial

v Metcale &Mansfield (2008) 45 BLR (4th) 201 ………………………. Antle v R [2010] 373

Atlantic Computer Systems plc, re (No 1)

[1992] Ch 565…………………………………………………………… Re Japan Leasing (Europe) plc [2000]301

Atlas Maritime Co SA

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


Atos Consulting Ltd

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

Attenborough

v Solomon [1913] AC 76……………………………………………….. Barns v Barns [2005] 1093

Atter

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

Attorney-General

v Able [1984] QB 795………………………………………………….. Bowman v Fels [2005] 481 CA

v Aspinall (1837) 2 Milne and Craig 612……………………………… Westminster City Council v Porter [2003] 135; Helena Partnership v

HMRC [2012] 1519

v Barker [2000] 1 FLR 759……………………………………………. Mubarak v Mubarik [2009] 1543 JCA

23

v Bishop of Worcester (1851) 9 Hare 328……………………………. The Independent Schools Council v Charity Comm. [2012] 41

v Blake [2001] AC 268………………………………………………… Kao Lee & Yip v Koo [2003] 1283; Daraydan Holdings Ltd v Solland Int.

Ltd [2004] 815; Murad v al-Saraj [2005] 1573; Sinclair Investments v

Versailles Trade Finance [2011] 839; Novoship (UK) v Nikitin [2014]

1521

v Bushby (1857) 24 Beav 299…………………………………………. Re Trafford Community Leisure Trust [2006] 543

v Campbell (1872) LR 5 HL 524……………………………………… Crociani v Crociani [2015] 975

v Charity Commissioners [2012] WTLR 977………………………… Public Trustee v Butler [2012] 1043; Human Dignity Trust v Charity

Commission [2015] 789

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

Diocese Trustee [2006] 881

v Clarkson [1900] 1 QC 156…………………………………………… R (ZYN) v Walsall MBC [2014] 1649

v Cocke [1988] Ch 414…………………………………………………. Cattley v Pollard [2007] 245; A-G v Charity Commission [2012] 977;

Barnett v Creggy [2016] 17; Henchley v Thompson [2018] 1289

v Cowper (1785) 1 Bro CC 439 ……………………………………….. St Mary & St Michael Parish Advisory Co v Westminster Roman Catholic


v De Winton [1906] 2 Ch 106…………………………………………. Helena Partnership v HMRC [2012] 1519

v Earl of Clarendon (1810) 34 ER 190……………………………….. The Independent Schools Council v Charity Comm. [2012] 41

v Earl of Devon (1846) 15 Sim 193……………………………………. The Independent Schools Council v Charity Comm. [2012] 41

v Earl Grey [1898] 2 QB 534………………………………………….. Buzzoni v HMRCC [2011] 1163

v Earl of Lonsdale (1827) 1 Sim 193………………………………….. The Independent Schools Council v Charity Comm. [2012] 41

v Earl of Stamford (1843) 1 Ph 737………………………………….. St Mary & St Michael Parish Advisory Co v Westminster Roman Catholic

Diocese Trustee [2006] 881; The Independent Schools Council v Charity

Comm. [2012] 41

v Edison Telephone Co (1880) 6 QBD 244……………………………. R (ZYN) v Walsall MBC [2014] 1649

v Equiticorp Industries Group Ltd [1996] 1 NZLR 528…………….. Prest v Petrodel Resources Ltd [2013] 1249

v Farrell [1931] 1 KB 81………………………………………………. Kain v Hutton [2007] 1751 NZCA

v Governors of Christ’s Hospital [1896] 1 Ch 879…………………… A-G v Trustees of the British Museum [2005] 781

v Great Eastern Railway Co (1880) 5 App Cas 473…………………. A-G v Trustees of the British Museum [2005] 781

v Guardian Newspapers Ltd [1987] UKHL 13 ……………………… Futter v HMRCC; Pitt v HMRCC [2013] 977

v Guardian Newspapers (No 2) [1990] 1 AC 109…………………….. Murad v al-Saraj [2005] 1573; Bluck v Information Commissioner [2008]

1; Re B [2013] 763

24

v Heywood (1887) 19 QBD 326 ………………………………………... AB Essex v IRC [2002] 1; IRC v Eversden [2002] 1013 ChD

v Ironmongers’ Company, the (1844) 10 Cl & F 908, 8 ER 983 ……… Christian Brothers of Western Australia Inc’s Trustees v Attorney-

General of Western Australia [2007] 1375

v Jacobs-Smith [1895] 2 QB 341……………………………………… Futter v HMRCC; Pitt v HMRCC [2013] 977

v Jameson [1905] IR 218………………………………………………. Executors of MacArthur v HMRCC [2008] 1185; Price v HMRCC [2011]

161; Watkins v HMRCC [2012] 677

v Jewish Colonization Association [1901] 1 KB 123…………………. Crociani v Crociani [2015] 975; Akers v Samba [2017] 373

v Kent (1862) 1H&C 12, 158 ER 782………………………………….. Peters v Pinder [2011] 1379

v Lord Grey [1898] 2 QB 534………………………………………….. Buzzoni v HMRCC [2013] 47; Buzzoni v HMRC [2014] 423

v Marquis of Ailesbury (1887) App Cas 672………………………….. Re Treadwell [2013] 1445;

v Mathieson [1907] 2 Ch 387………………………………………….. Galmerrow Securities v National Westminster Bank [2002] 129; Khaira v

Shergill [2012] 1795 CA; Shergill v Kaira [2014] 1729 SC

v Mayor of Norwich (1837) 2 Myl & C 406……………………….….. Re the K Trust [2016] 1225

v National Provincial & Union Bank of England [1924] AC 262……. Re Church of Scientology (E&W) [2005] 1151; Helena Partnership v

HMRC [2012] 1519

v Pearson (1817) 3 Mer 353……………………………………………. Rai v Charity Commissioners [2012] 1053; Khaira v Shergill [2012] 1795;

CA; Shergill v Kaira [2014] 1729 SC

v Poole Corporation [1938] Ch 23…………………………………….. University of London v Prag [2015] 705

v Pottinger (1861) 6 H&N 733, 158 ER 303…………………………… Peters v Pinder [2011] 1379

v Price [1914] AC 20…………………………………………………… Fraser v Canterbury Diocesan Board of Finance (No 2) [2005] 1499 HL;

A-G v Charity Commission [2012] 977

v Ross [1986] 1 WLR 252……………………………………………… Crawley Green Model Railway Society [2006] 1381; Human Dignity Trust

v Charity Commissioners [2015] 789

v Rowe (1862) 1 H&C 31, 158 ER 789………………………………… Peters v Pinder [2011] 1379

v St Aubyn (No 2) [1952] AC 15……………………………………… Hood v HMRC [2016] 835

v Shadwell [1910] 1 Ch 92…………………………………………….. Fraser v Canterbury Diocesan Board of Finance [2003] 1125; Fraser v

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

v Smethwick Corporation [1932] 1 Ch 562………………………….. Bath & NE Somerset Council v Attorney-General [2002] 1257

v The South Sea Company (1841) 4 Beav 453; 49 ER 414…………... Perkins v Women’s Total Abstinence Educational Union [2004] 133

v Stanyforth (1721) Bunb 97…………………………………………… Dubai Aluminium Co Ltd v Salaam [2003] 163

v Webster (1875) LR 20 Eq 483………………………………………... Re Harding, Gibbs v Harding [2007] 479

v Wilson (1840) Cr & Ph 1……………………………………………… Westminster City Council v Porter [2003] 135

25

v Worrall [1895] 1 QB 99……………………………………………… Buzzoni v HMRCC [2013] 47; Buzzoni v HMRC [2014] 423; Hood v

HMRC [2016] 835

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

Attorney-General’s Reference

(No 2 of 1982) [1984] QB 624………………………………………….. Prest v Petrodel Resources Ltd [2013] 1249

(No 1 of 1985) 1 QB 491……………………………………………….. Sinclair Investments v Versailles Trade Finance [2011] 839; Sinclair

Investments v Versailles Trade Finance [2011] 1043; FHR European

Ventures v Cedar Capital Partners [2014] 1135

Attorney-General of the Bahamas

v Royal Trust Co [1986] 1 WLR 1001………………………………… Re Carapiet’s Trusts, Manoogian v Sonsino [2002] 989

Attorney-General of Belize

v Belize Telecom Ltd [2009] UKPC 10……………………………….. Mills v HSBC Trustee (CI) Ltd [2010] 235; Dominion Corporate Trustees

Ltd v Capmark Bank [2011] 1747; Dominion Corporate Trustees v

Capmark Bank [2012] 1477; Scarfe v Matthews [2012] 1579; Bieber v

Teathers [2013] 1; Rathbone Brothers Plc v Novae Corporate

Underwriting [2015] 301; University of London v Prag [2015] 705

Attorney-General of the Cayman Islands

v Wahr-Hanson [2001] WTLR 345…………………………………… Helena Partnership v HMRC [2012] 1519

Attorney-General of Ceylon

v Mackie [1952] 2 All ER 775…………………………………………. Executors of MacArthur v HMRCC [2008] 1185

Attorney-General of the Commonwealth of Australia

v Breckler (1999) 197 CLR 83………………………………………… Crowe v Stevedoring Employees Retirement Fund Pty Ltd [2005] 1271

Attorney-General of Hong Kong

v Humphreys Estate (Queen Gardens) Ltd [1987] 1 AC 114……….. Gillett v Holt [2000] 195 CA; Cobbe v Yeomans Row Management Ltd

[2005] 625 Ch; Yeoman’s Row Management Ltd v Cobbe [2006]1473

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

v Reid [1994] 1 AC 324 ………………………………………………… Kao Lee & Yip v Koo [2003] 1283; Daraydan Holdings Ltd v Solland Int.

Ltd [2004] 815; Patel v London Borough of Brent [2004] 577; Ultraframe

(UK) Ltd v Fielding [2007] 835; Sinclair Investments v Versailles Trade

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

[2011] 1043; FHR European Ventures v Mankarious [2013] 631; Sharma

v Sharma [2014] 111; FHR European Ventures v Cedar Capital Partners

26

[2014] 1135; Cadogan Petroleum plc v Tolley [2015] 1505; Lloyds Trust

Co (CI) Ltd v Fragoso [2017] 103

Attorney-General of Jersey

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

v Contractors Plant Services Ltd [1967] JJ 785……………………… O’Keefe v Caner [2017] 615

Attorney-General of New South Wales

v NSW Henry George Foundation Ltd [2002] NSWSC 1128……….. Commissioner of Taxation v Aid/Watch Inc [2010] 423

v Perpetual Trustee Co Ltd (1940) 63 CLR 209……………………… Christian Brothers of Western Australia Inc’s Trustees v Attorney-


Attorney-General of Ontario

v Ballard Estate (1995) 119 DLR (4th) 750……………………………. Foreman v Kingstone [2005] 823

v Stavro 119 DLR 750…………………………………………………. Re the Angora Trust, Rosewood v Schmidt [2001] 1081 IoMHC; Schmidt

v Rosewood [2003] 565 PC

Attorney-General to the Prince of Wales

v Collom [1916] 2 KB 193……………………………………………… Fielden v Christie-Miller [2015] 1165

Audergon

v La Baguette Ltd [2002] EWCA Civ 10……………………………… Wall v Munday [2018] 337

Augustus

v Permanent Trustee Co (Canberra) Ltd (1971) 124 CLR 245……… Re Dion Investments Pty Ltd [2014] 1333

Auriferous Properties Ltd (No 2), re

[1898] 2 Ch 428…………………………………………………………. Squires v AIG Europe (UK) Ltd [2006] 705

Austen

v Collins (1886) 54 LT 903……………………………………………. Howard v Howard-Lawson [2012] 617

Austin, in the estate of

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

Australian Broadcasting Commission

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

Australian Crime Commission v Gray [2003] NSWCA 318……………………………………………. Accurate Financial Consultants Pty Ltd v Koko Black Pty Ltd [2009] 1685

Australian Eagle Insurance Co Ltd

v Mutual Acceptance (Insurance) Pty Ltd [1983] 3 NSWLR 59……. Alexander v Perpetual Trustees WA Ltd [2002] 937

Australian Elizabethan Theatre Trust, in re

27

(1991) 102 ALR 681…………………………………………………….. Twinsectra Ltd v Yardley [2002] 423 HL

Australian Mining & Smelting Europe Ltd

v Commission of the European Communities [1983] QB 878………. Bowman v Fels [2005] 481 CA

Australian Mortgage & Property Pty Ltd

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

Australian Securities & Investment Commission

v Rich [2009] NSWSC 1229…………………………………………… Henderson v HMRC [2017] 949

Autologic Holdings plc

v IRC [2006] 1 AC 118 ………………………………………………… Stow v Stow [2008] 1103; Kevern v Ayres [2014] 441

Automatic Wood-Turning Co Ltd

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

Avard, re

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

779

Awoyomi

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

Avon Couty Council

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

Ayerst (Inspector of Taxes)

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

[1355; Akers v Samba [2017] 373

Aylwin

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

Ayonrinde

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

Ayres, re

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

28

B

B

re [1987] 2 All ER 475…………………………………………………. Re AB [2014] 1117

re (Sexual Abuse: Standard of Proof) [2008] UKHL 35……………... Chada v HMRC [2015] 745; PJV v Adult Care Newcastle C. C. [2016]

705; Legg v Burton [2017] 1017

re [2011-12] GLR 694…………………………………………………... Re the K Trust [2016] 1225

deceased, re [2000] 1 All ER 665……………………………………… Re JDS, Smythe v JDS [2012] 475; Ross v A [2016] 495

(Court of Protection: Notice of Proceedings)

[1987] 1 WLR 552……………………………………………… Re D [2016] 1153

(Children) ( Care Proceedings: Standard of Proof) [2009] 1 AC 11 ………………………………………………… Catling v Catling [2014] 955; Re Baronetcy of Pringle of Stichill [2016]

1117; Adepoju v Akinola [2017] 187

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

253; Dawson-Damer v Taylor Wessing LLP [2018] 57

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

Imerman [2014] 135

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

Holdings Inc [2012] 1241

v B (Life Interest Settlement) [2012] JRC 229……………………….. Re the Onorati Settlement, a v Confiance Ltd [2015] 1773

v I [2010] 1 FLR 1721………………………………………………….. XCC v AA [2012] 1645

v an NHS Hospital Trust [2002] EWHC 429 Fam…………………….. DL v A Local Authority [2012] 1713

v UK (unreported, 28 June 2004)…………………………………….. Burden v UK [2007] 607 4th; Burden v UK [2008] 1129 Grand Chamber

v UK [2006] 1 FLR 35…………………………………………………. Burden v UK [2008] 1129 Grand Chamber

B Trust, re [2007] WTLR 1361 ………………………………………………… Re H Trust, SW v X Trust Company Ltd [2008] 1025 (JRC); Charman v

Charman [2007] 1151 CA; Mubarak v Mubarik [2009] 1543 JCA

B & B Viennese Fashions

v Losane [1952] 1 All ER 909………………………………………….. Watts v Watts [2014] 1781

Baber

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

Bacchiocchi

29

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

Bacharach, re

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

Bachmann

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

Back

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

Backhouse

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

Backhurst

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

Bacon

v Howard Kennedy [2000] WTLR 169………………………………... Feltham v Freer Bouskell [2013] 1363

Baddeley (Trustees of the Newtown Trust)

v IRC [1955] UKHL 1………………………………………………….. The Independent Schools Council v Charity Comm. [2012] 41

Baden

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

Re Alliance & Leicester Int. Ltd [2004] 927; Niru Battery Manufactoring

Co v Milestone Trading [2004] 377; Ultraframe (UK) Ltd v Fielding

[2007] 835; MCP Pension Trustees v AON Pension Trustees [2010] 1331

Baden’s Deed Trusts, re, (see McPhail v Doulton)

Baden’s Will Trusts (No 2), re [1973] Ch 9……………………………………………………………… Public Trustee v Butler [2012] 1043

Bagnall

v Carlton (1877) 6 Ch D 371…………………………………………… FHR European Ventures v Mankarious [2013] 631; FHR European


Bagshaw

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

Bahamas International

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

Bahin

30

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

1773

Bailey

re [1951] Ch 407………………………………………………………… Beard v Shadler [2011] 1147

v Hughes (1854) 19 Beav 169………………………………………….. Re The Shinorvic Trust [2013] 337

v IBC Vehicles Ltd [1998] 3 All ER 570………………………………. Marley v Rawlings (costs) [2014] 1511 SC

v Sitwell [1986] 2 EGLR 7……………………………………………… Shirley v Crabtree [2008] 133

Bailey’s Goods, re

(1838) 1 Curt 914………………………………………………………... Barrett v Bem [2011] 1117

Bain, re

[1950] 1 Ch 224………………………………………………………… Phillipe v Cameron [2012] 1275

Bainbrigge

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

Pearce v Beverley [2014] 85

Bainton

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

Baird

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

Baird Textile Holdings

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

[2008]1461 HL; Investec v Glenalla [2017] 205

Bairstow

v Queen’s Moat Houses Plc [2001] 2 BCLC 531…………………….. Gwembe Valley Development Co Ltd v Koshy [2004] 97 CA; Sinclair

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

v Versailles Trade Finance [2011] 1043; O’Keefe v Caner [2017] 615

Bajwa

v Pannu (sub nom Virk v Pannu)

2006 BCSC 921; affirmed 2007 BCCA 260…………………………… Frame v Rai [2015] 1539

Baker

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

HMRCC [2012] 537; Akers v Samba [2017] 373

v Baker [1995] 2 FLR 829……………………………………………… Minwalla v Minwalla [2006] 311

31

v Dening (1838) 8 Ad & E 94………………………………………….. Barrett v Bem [2012] 567 CA

v H [2009] WTLR 1719 ………………………………………………… SM v HM [2012] 281; Re E [2011] 203; Re Gladys Meek, Jones v Parkin

[2014] 1155; Re Various Incapacitated Persons [2018] 1511

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

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

Bakewll Management Ltd

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

Balabel

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

Balajan

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

Baldwin

re (unreported 14tb May 2009)…………………………………………. Re Boff [2013] 1349

v Baldwin (1856) 22 Beav 413…………………………………………. Solem v Guyster [2002] 1517

Ball

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

Ball’s Settlement Trusts, re

[1968] 1 WLR 899………………………………………………………. Mubarak v Mubarik [2009] 1543 JCA; Allfrey v Allfrey [2015] 1117

Balston Ltd

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

Banbury Peerage Case (1811) 1 Sim & St 153………………………………… Re Baronetcy of Pringle of Stichill [2016] 1117

Banbury’s Will Trusts, re

[1954] 1 All ER 605…………………………………………………….. Kain v Hutton [2005] 977 NZHC

Banda and Kirwee Booty

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

Bank of Africa

v Cohen [1909] 2 Ch 129………………………………………………. Clark v WWF [2011] 961

Bank of America National Trust & Savings Association

v Taylor [1992] 1 Lloyd’s Rep 484……………………………………. PNPF Trust Company Ltd v Taylor [2009] 1215

Bank of Credit and Commerce International SA

v Aboody [1990] 1 QB 923……………………………………………. Hammond v Osborn [2002] 1125; Brown v Stephenson [2013] 1675

v Ali (No 3) 1999 NLJ 1734 Vol 149…………………………………. Wall v Munday [2018] 337

32

v Ali (No.4) (Unrep 4 No 1999) ……………………………………….. d’Abo v Carleton Paget [2000] 863; Chelleram v Chelleram [2002] 675;

Wingate v Butterfield Trust (Bermuda) Ltd [2008] 543 (Costs)

v Ali [2002] 1 AC 251………………………………………………….. Hearn v Younger [2002] 1317; McDowall v IRC [2004]221; Re Hamblett

(dec’d) [2009] 559; Chopra v Bindra [2009] 781; Szepietowski v SOCA

[2011] 1435; Marley v Rawlings [2014] 299 SC; Brooke v Purton [2014]

745; Rawstron v Freud [2014] 1453; Guthrie v Morel [2016] 273

(No 8) [1998] AC 214…………………………………………………… Szepietowski v SOCA [2011] 1435

Bank of Credit and Commerce International (Overseas) Ltd

v Akindele[2000] WTLR 1049………………………………………… Niru Battery Manufactoring Co v Milestone Trading [2004] 377;

Re Loftus, Green v Gaul [2005] 1327 Ch; Commerzbank AG v IMB

Morgan Plc [2005] 1485; Fea v Roberts [2006] 255; Charter Plc v City

Index Ltd [2006] 1705; City Index Ltd v Gawler [2008] 1773; Yeoman’s

Row Management Ltd v Cobbe [2008]1461 HL; Starglade Properties Ltd v

Nash [2010] 1267; Law Society v Isaac & Isaac Holdings Ltd [2011] 425;

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

Investments v Versailles Trade Finance [2011] 1043; Central Bank of

Nigeria v Williams [2012] 745; Bagus Investments Ltd v Kastening [2012]

1675

Bank of Dubai

v Abbas [1997] ILPR 308……………………………………………… Chellaram v Chellaram [2002] 675

Bank of India

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

Bank of London

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

Bank of Montreal

v British Columbia Milk Marketing Board (1994) 16 ALR 363……. Giles v Westminster Savings Credit Union [2006] 1745

v Stuart [1911] AC 120 ………………………………………………… Jennings v Cairns [2004] 361 CA; Macklin v Dowsett [2005] 1561;

Popowski v Popowski [2011] 1011; Hart v Burbridge [2013] 1191; Brown

v Stephenson [2013] 1675; Pearce v Beverley [2014] 85

Bank of New Zealand

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

& Co [2015] 187; Libertarian Investments ltd v Hall [2015] 241

33

v Savril Contractors Ltd [2005] 2 NZLR 475………………………… Kain v Hutton [2007] 1751 NZCA

Bank of Nova Scotia Trust Co

v Lawson (2005) 22 ETR (3rd) 198 Ont SC…………………………….. Easingwood v Cockcroft [2016] 1675

Bank of Scotland

v Dunedin Property Investment Co Ltd 1998 SC 657………………. McDowall v IRC [2004]221

v Laverock 1991 SC 117………………………………………………. Executors of MacArthur v HMRCC [2008] 1185

Bank of Tejerat

v Hong Kong and Shanghai Banking Corp (CI) Ltd

[1995] 1 Lloyd’s Rep 239………………………………………………. Shalson v Russo [2003] 1165

Bank of Tokyo

v Baskan Gida [2008] EWHC 1276 (Ch)……………………………… Starglade Properties Ltd v Nash [2010] 1267

v Karoon (Note) [1987] 1 AC 45………………………………………. Al-Bassam v Al-Bassam [2004] 157; Prest v Petrodel Resources Ltd [2013]

1249

Bankers Trust Co

v Namdar (unreported 17th February 1997)……………………………. The Mortgage Corporation v Lewis Silkin [2000] 357

v Shapira [1980] 1 WLR 1274…………………………………………. Twinsectra v Yardley [2000] 527 CA; Halley v The Law Society [2003]

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

[2005] 1485

Bankes

v Salisbury Diocesan Council of Education [1960] Ch 631…………. Fraser v Canterbury Diocesan Board of Finance (No 2) [2007] 1735

Banks v

v Cox (unreported 17th July 2000)………………………………………. Davis v Wiggett [2016]1563

v Goodfellow (1870) LR QB 549………………………………………. Richards v Allan [2001] 1031; In re Parsons, Borman v Lel [2002] 239;

Brown v Deacy [2002] 781; Re Good, Carapeto v Good [2002] 801;

Masterman-Lister v Brutton [2003] 259; Tchilingirian v Ouzounian

[2003] 723; Clancy v Clancy [2003] 1097; Hoff v Atherton [2005] 99 CA;

Re Loxton, Abbott v Richardson [2006] 1567; Jones v Jones [2006] 1847;

Ledger v Wootton [2008] 235; Blackman v Man [2008] 389; Re Baker

Deceased, Baker v Baker [2008] 565; Kostic v Chaplin WTLR(w) 2008-1;

Kostic v Chaplin [2008] 655; Scammell v Farmer [2008] 1261; Walters v

Smee [2009] 521; Re Perrins, (dec'd), Perrins v Holland [2009] 1387 HC;

Perrins v Holland [2010] 1415 CA; Re Singellos, Singellos v Singellos

34

[2011] 327; Cowderoy v Cranfield [2011] 1699; Burgess v Hawes [2012]

423; Williams v Wilmot [2012] 1635; ABC v XZ [2013] 187; Schrader v

Schrader [2013] 701; Hawes v Burgess [2013] 453; Paynter v Hinch

[2013] 529; Re Wilson deceased, Turner v Pythian [2013] 899; Williams v

Wilmot [2013] 1291; Re Ashkettle [2013] 1331; Jeffrey v Jeffrey [2013]

1509; Simon v Byford [2013] 1615; Re Devillebichot [2013] 1701; Re

Stolkin [2013] 1793;Pearce v Beverley [2014] 85; Re Jewell [2014] 283;

The Vegetarian Society v Scott [2014] 525; Markou v Goodwin [2014]

605; Fischer v Diffley [2014] 757; Catling v Catling [2014] 955; Simon v

Byford [2014] 1097; Walker v Badmin [2015] 493; Kicks v Leigh [2015]

581; Burns v Burns [2016] 755; Elliott v Simmonds [2016] 1355; Poole v

Everall [2016] 1621; Edkins v Hopkins [2017] 39; Ball v Ball [2017] 891;

James v James [2018] 1313; White v Phillips [2018] 1559

v National Westminster Bank Plc [2006] WTLR 1693………………. Re DP, The Public Guardian v JM [2014] 979; James v James [2018]

1313

Banner Homes Group Plc

v Luff Developments Ltd [2000] WTLR 473; [2000] All ER 117……. Lloyd v Dugdale [2002] 863; Cobbe v Yeomans Row Management Ltd

[2005] 625 Ch; Yeoman’s Row Management Ltd v Cobbe [2006]1473

(CA); Yeoman’s Row Management Ltd v Cobbe [2008]1461 HL; Baynes

Clarke v Corless [2010] 751; FHR European Ventures v Mankarious

[2013] 631

Bannister

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

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

Ltd [2015] 1067

Banque Belge pour L’Etranger

v Hambrouck [1921] 1 KB 321 ……………………………………….. Twinsectra v Yardley [2000] 527 CA; The Public Trustee v Williams

[2002] 45; Shalson v Russo [2003] 1165;

Banque Bruxelles SA

v Eagle Star Insurance [1977] AC 191……………………………….. Corbett v Bond Pearce [2000] 655 QBD

Banque De L’Indochine

v JH Rayner (Mincing Lane) Ltd [1983] QB 711…………………… Haines v Hill [2008] 447

35

Banque Financière de la Cité SA

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

Investec v Glenalla [2017] 205

Bansal Hermant Govindprasad

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

Banton

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

Barbeir H, heirs of

v Inspecteur van de Belastingdienst Particulieren/Ondernemingen

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

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

Barber

v Barber [1993] 1 FLR 476……………………………………………. WA v Exors of HA [2015] 1471

Barber Walker & Co

v Flint [1929] 1 KB 469……………………………………………….. Ulrich v Treasury Solicitor [2005] 385

Barca

v Mears [2005] BPIR 15………………………………………………. Holtham v Kelmanson [2007] 285

Barcelona Traction Light & Power Co Ltd , re

[1970] ICJ 3……………………………………………………………. Prest v Petrodel Resources Ltd [2013] 1249

Barclay

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

Barclays Bank

v Boulter [1998] 1 WLR 1……………………………………………… Pesticcio v Huet [2003] 1327; Re Loftus, Green v Gaul [2005] 1327 Ch

v Coleman [2001] QB 20………………………………………………. Jennings v Cairns [2004] 361 CA

v Estates and Commercial Ltd [1997] 1 WLR 415…………………… Scott v Southern Pacific Mortgages Ltd [2015] 1067

v Eustice [1995] 1 WLR 1238………………………………………….. C v C (No 2) [2007] 753

v Hendricks [1996] 1 FLR 258………………………………………… The Mortgage Corporation v Lewis Silkin [2000] 357

v Nylon Capital LLP [2011] EWCA Civ 826…………………………. Vimercati v BV Trustees Ltd [2013] 157

v O’Brien [1994] 1 AC 180……………………………………………. Pesticcio v Huet [2003] 1327; Jennings v Cairns [2004] 361 CA;

Niersmans v Pesticcio [2004] 699; Marston Thompson & Evershed v

Benn [2007] 315; Sinclair Investments v Versailles Trade Finance [2011]

36

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

Agricole v Papadimitriou [2016] 109

v Quincecare Ltd [1992] 4 All ER 363………………………………… Sinclair Investments v Versailles Trade Finance [2011] 839

v Quistclose Investments Ltd [1970] AC 567…………………………. Re Japan Leasing (Europe) plc [2000]301; Twinsectra v Yardley [2000]

527 CA; Twinsectra v Yardley [2002] 423 HL; Shalson v Russo [2003]

1165; Potter v Potter [2004] 1331; Commerzbank AG v IMB Morgan Plc

[2005] 1485; Abou-Rahmah v Abacha [2006] 377; Re Farepak Food &

Gifts Ltd, Dubey v HMRCC [2007] 1407; OT Computers Ltd v First

National Finance Ltd [2007] 165; Kingate Global Fund Ltd v

Knightsbridge (USD) Fund[2010] 1201; Habana Ltd v Kaupthing Singer

& Friedlander [2011] 275; Du Preez v Kaupthing Singer & Friedland

(IoM) [2011] 561; Bieber v Teathers [2013] 1; Gabriel v Little [2013] 419;

Patel v Mirza [2013] 1755; Patel v Mirza [2014] 1567 CA; Libertarian

Investments Ltd v Hall [2015] 241; Bellis v Challinor [2016] 43; Angove’s

Pty Ltd v Bailey [2016] 1309

v TOSG Trust Fund Ltd [1984] AC 626…………………………….. Squires v AIG Europe (UK) Ltd [2006] 705

v Weeks Legg & Dean [1998] 3 All ER 215…………………………. Twinsectra v Yardley [2000] 527 CA; Twinsectra Ltd v Yardley [2002]

423 HL; Davisons Solicitors v Nationwide BS [2013] 393; Santander UK

plc v RA Legal Solicitors [2014] 495

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

Trust v Nezhet [2003] 21

Barclays Bank of Swaziland Ltd

v Hahn [1989] 1 WLR 506……………………………………………. Chellaram v Chellaram [2002] 675

Barclays Bank Trust Company Ltd

v McDougall [2001] WTLR 23………………………………………… AB Essex v IRC [2002] 1

Barclays Mercantile Business Finance Ltd

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

1499; Harris v HMRCC [2011] 55; Rogge v HMRCC [2012] 537;

McLaughlin v HMRCC [2012] 855; The Pollen Estate Trustee Co Ltd v

HMRC [2013] 1593; Bowring v HMRC [2016] 79; Rangers v A-G for

Scotland [2017]1093

Barclays Private Bank & Trust (Cayman) Ltd

37

v Chamberlain [2004] 9 ITELR 302…………………………………… Re Howe Family Number 1 Trust [2009] 419; Re the Ta-Ming Wang Trust

[2013] 129

Barder

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

1471; Roberts v Fresco [2018] 309

Barings & others (No 5),

Barings plc, re

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

[2008] 209 HC; Re Portland Place [2013] 1049

v Coopers & Lybrand [2003] EWHC 1319 (Ch)……………………… Santander UK plc v RA Legal Solicitors [2014] 495; Santander UK plc v

RA Legal Solicitors [2014] 813 CA

Barker

v Birch (1847) 1 De G &Sm 376………………………………………. Roberts v Gill [2010] 1223 SC; Bayley v DG Associates [2014] 1315

v Harrison (1846) 2 Coll 546…………………………………………. FHR European Ventures v Cedar Capital Partners [2014] 1135

v O’Gorman [1971] Ch 215…………………………………………… Shergill v Kaira [2014] 1729 SC

v Peile (1865) 2 Dr & Sm 340………………………………………….. Gonder v Evans [2011] 41

Barlow Clowes

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

Adepoju v Akinola [2017] 187; J v U; U v J (no 2) (Domicile) [2017] 565;

Henderson v HMRC [2017] 949

Barlow Clowes International Ltd

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

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

873 SC

Barlow Clowes International Ltd (in liquidation)

v Eurotrust International Ltd [2005] WTLR 1453…………………. Abou-Rahmah v Abacha [2006] 377; Abou-Rahmah v Abacha [2007] 1

CA; Barnes v Tomlinson [2007] 377; Cattley v Pollard [2007] 245;

Peconic Industrial Developments Ltd v Lau Kwok Fai [2009] 121; Oakley

v Osiris Trustees Ltd [2009] 461 PC; Statek Corporation v Alford [2008]

1089; Starglade Properties Ltd v Nash [2010] 1267; Law Society v Isaac &

38

Isaac Holdings Ltd [2011] 425; Gabriel v Little [2013] 419; The Law

Society v Elsdon [2015] 1601

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

Charity Commission v Framjee [2014] 1489

Barnato, re

[1949] Ch 258…………………………………………………………… Vimercati v BV Trustees Ltd [2013] 157

Barnes,

re [1938] 2 KB 684;[1939] 1 KB 316…………………………………… Nolan v Nolan [2004] 1261; Green v IRC [2005] 75

Will Trusts, re [1972] 1 WLR 587…………………………………….. Vocicevic v Aleksic [2018] 1545

v Addy (1874) LR 9 Ch ……………………………………………….. Twinsectra Ltd v Yardley [2002] 423 HL; Green v CIR [2005] 75; Charter

Plc v City Index Ltd [2006] 1705; Cattley v Pollard [2007] 245; Dubai

Aluminium v Salaam [2003] 163; Gregson v HAE Trustees Ltd [2008]

999; Peconic Industrial Developments Ltd v Lau Kwok Fai [2009] 121;

Trinkler v Beale [2009] 1091; Central Bank of Nigeria v Williams [2012]

745; Williams v Central Bank of Nigeria [2014] 873 SC; Novoship (UK) v

Nikitin [2014] 1521

v Phillips [2016] WTLR 1………………………………………………. Wall v Munday [2018] 337

Barnet

v Medway NHS Foundation Trust [2017] EWCA Civ 235………….. Constandas v Lysandrou [2018] 215

Barns

v Barns [2001] SASC 187……………………………………………… Barns v Barns [2005] 1093

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

Barr’s Settlement Trusts, Re

See Abacus Trust Co (IoM) ltd v Barr

Barraclough

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

Barrass

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

Barrell Enterprises, in re

[1973] 1 WLR 19……………………………………………………….. Robinson v Fernsby [2004] 257

Barrett

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

39

v Bem [2011] WTLR 1117 Ch D……………………………………….. Barrett v Bem [2012] 567 CA

[2012] WTLR 567 CA…………………………………………. Re Ashkettle [2013] 1331

v Enfield London Borough Council [1999] UKHL 25……………….. Hughes v Richards [2011] 997

v Rutt-Field (Unreported 24 April 2003 Ch D)……………………….. Barrett v Rutt-Field [2006] 1505

Barrett Mackenzie & Co Ltd

v Escada (UK) Ltd [2001] ECC 50……………………………………. Erdal v HMRCC [2011] 1761

Barrow

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

Futter v HMRCC; Pitt v HMRCC [2013] 977

Barry

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

Tchilingirian v Ouzounian [2003] 723; Vaughan v Vaughan [2005] 401;

Sherrington v Sherrington [2004] 895; Sherrington v Sherrington [2005]

587 CA; Re Morgan, Griffin v Wood [2008] 73; Re Baker Deceased,

Baker v Baker [2008] 565; Re Bates, Bates v Wheildon [2008] 1705;

Perrins v Holland [2010] 1415; Gill v Woodhall [2011] 251; Barrett v Bem

[2011] 1117; Burgess v Hawes [2012] 423; Re Wilson deceased, Turner v

Pythian [2013] 899; Jeffrey v Jeffrey [2013] 1509; Re Devillebichot [2013]

1701; Re Stolkin [2013] 1793; Sharp v Hutchins [2015] 1269

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

Bartlam

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

Bartlett

v Barclays Bank Trust Co Ltd (No1) [1980] 1 Ch 515………………. Walker v Stones [2000] 79 Ch; Galmerrow Securities v National

Westminster [2002] 125; Iliffe v Trafford [2002] 507; Hulbert v Avens

[2003] 387; Re Poyiadjis [2004] 1169; West v West [2006] 157; Re Leigh’s

Settlement Trusts [2006] 477; Charter Plc v City Index Ltd [2006] 1705;

City Index Ltd v Gawler [2008] 1773; Iliffe v Trafford [2002] 507; Spread

Trustee Co Ltd v Hutcheson [2012] 317; Mosley v Popley [2013] 521; The

Trustees of David Zetland Settlement [2013] 1065; AIB Group (UK) plc v

Mark Redler [2013] 1303; Santander UK plc v RA Legal Solicitors [2014]

813 CA; AIB Group v Mark Redler & Co [2015] 187; Brudenell-Bruce v

40

Moore [2015] 373; James v Williams [2015] 1745; Appleby Corporate

Services v Citco Trustees [2016] 373

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

317

Barton

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

Barwick

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

Base Metal Trading Ltd

v Shamurin [2005] 1 WLR 1157………………………………………. O’Keefe v Caner [2017] 615

Basham, re,

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

565; Gillett v Holt [2000] 195; Jennings v Rice [2001] 871; Jennings v

Rice [2002] 367 CA; Jiggins v Brisley [2003] 1141; Lightfoot v Lightfoot-

Brown [2005] 1031; Barns v Barns [2005] 1093; Thorner v Major [2008]

1289 CA; Thorner v Major & ors [2009] 713 HL; Macdonald v Frost

[2009] 1815; Shovelar v Lane [2011] 1411

Bas Trust Corporation Ltd

v MF [2012] JRC 081………………………………………………….. English v Keats [2018] 91

Bass

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

Bass Brewers Ltd

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

Bass Holdings Ltd

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

Bassett

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

Bastiaan Broere Trust and the Cornelis Broere Trust

[2004] JLR Note 2………………………………………………………. Re X (Trust) [2013] 731

Batalla-Esquival, re the representation of,

[2001] JLR 160 …………………………………………………………. Re Kaplan [2010] 1171

Bateman Television Ltd (in liq)

41

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

Branch [2007] 1563

Bates

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

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

Bath

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

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

[2008] 999

Bathurst, re

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

Batt

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

Battan Singh

v Amirchand [1948] AC 161………………………………………….. Re Perrins, (dec'd), Perrins v Holland [2009] 1387 HC; Perrins v

Holland [2010] 1415 CA; Markou v Goodwin [2014] 605

Baudains

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

Bavins & Sims

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

Bawden

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

Baxendale-Walker

v Middleton [2011] EWHC 998 (QB)…………………………………. Behague v HMRC [2014] 187

Baxley, re

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

Baxter


Bayley

v SG Associates [2014] WTLR 1315…………………………………… Kicks v Leigh [2015] 581

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

42

Baynes

v Hedger [2008] WTLR 1719 (Ch D)…………………………………. Baynes v Hedger [2009] 759 CA; Lindop v Agus [2009] 1175;

McIntosh v McIntosh [2013] 1565; Williams v Martin [2016] 1075

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

Bazley

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

Ireland in Canada [2004] 1079

BCT Software

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

Beachcomber Hotels Ltd

v Beaucette Yacht Marina (Guernsey) Ltd

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

Beacon

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

Beadle, re

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

Sherrington [2005] 587 CA; Re Rawlinson [2010] 1443

Beak’s Estate, re

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

Beaman

v ARTS Ltd [1949] 1 KB 550………………………………………… Statek Corporation v Alford [2008] 1089; Twinsectra v Yardley [2002] 423

HL; Central Bank of Nigeria v Williams [2012] 745

Bean

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

Beaney deceased, in re

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

Pesticcio v Huet [2003] 1327; Williams v Williams [2003] 1371; Hoff v

Atherton [2005] 99; Masterman-Lister v Brutton [2003] 259; Re C, Dr C v

Mr JS [2008] 1159; Re Singellos, Singellos v Singellos [2011] 327;

Burgess v Hawes [2012] 423; Hawes v Burgess [2013] 453; The

Vegetarian Society v Scott [2014] 525; A County Council v MS [2014]

43

931; King v Dubrey [2014] 1411; Re OB, Public Guardian v AW [2014]

1705; Kicks v Leigh [2015] 581

Beard

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

Beardmore Trusts, re

[1952] 1 DLR 41………………………………………………………... BQ v DQ [2011] 373

Beatty’s Will Trusts, re

[1990] 3 All ER 844……………………………………………………. Patchett v Williams [2006] 639

Beaumont, re

[1902] 1 Ch 892………………………………………………………… King v Dubrey [2014] 1411; King v Chiltern Dog Rescue [2015] 1225 CA

[1980] Ch 444…………………………………………………………… Bouette v Rose [2000] 403; Gully v Dix [2004] 331; Baynes v Hedger

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

[2014] 1675

Beck

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

Beckett’s Settlement, re;

Eden v von Stutterheim [1940] 1 Ch 279……………………………... Kain v Hutton [2005] 977 NZHC; Kain v Hutton [2007] 1751 NZCA;

Kain v Hutton [2008] 1381 NZSC

Beckford

v Wade (1805) 17 Ves 87……………………………………………… Cattley v Pollard [2007] 245; Peconic Industrial Developments Ltd v Lau

Kwok Fai [2009] 121; Peconic Industrial Development Ltd v Lau & ors

[2009] 999; Williams v Central Bank of Nigeria [2014] 873 SC

Beddoe, re,

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

Grossman [2001] 377; STG Valmet Trustees v Brennan [2002] 273;

Chessels v British Telecom [2002] 719; Re Merry deceased, Meredith v

Plaxton [2003] 425; Graham v Turtill [2003] 821; Fitzhugh Gates v

Sherman [2003] 973; Re Poyiadjis [2004] 1169; Wendt v Orr (costs)

[2005] 423; Re Vos, Dick v Kendall Freeman [2005] 1619; Breadner v

Granville-Grossman (costs) [2006] 411; Bonham v Blake Lapthorn

Linnell [2007] 189; Alhamrani v Russa Management Ltd [2007]1317;

Professional Trustee v Infant Prospective Beneficiary [2007] 1631;

44

Breakspear v Ackland [2008] 777; Kain v Hutton (Beddoe) [2009] 301;

Serious Organised Crime Agency v Szepietowski [2009] 1239; Shovelar v

Lane [2011] 1411; Howell v Lees-Millais [2011] 1795; Davies v Watkins

[2013] 221; National Westminster Bank v Lucas [2014] 637; IFG

International v French [2014] 1191; Pettigrew v Edwards [2017] 675;

Dawson-Damer v Taylor Wessing LLP [2018] 57

Bedson

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

Beesty’s Trusts, in re

[1966] Ch 223…………………………………………………………… Smith v Smith [2001] 1205

Beffer

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

Begum

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

Behrens

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

Belgian Linguistic Case (No 2)

(1968 1 EHRR 352……………………………………………………… Re Church of Scientology (E&W) [2005] 1152

Belhaj

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

Bell

v General Accident Fire and Life Assurance Corp Ltd

[1998] L&TR 1 ………………………………………………… Scott v Southern Pacific Mortgages Ltd [2015] 1067

v Georgiou [2002] WTLR 1105 ………………………………………… Re Ryan, Gerling v Gerling [2011] 1029; Marley v Rawlings [2014] 299

SC; Re Harte [2015] 1735; Slattery v Jagger [2017] 321

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

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

[2016] 1011; Henderson v HMRC [2017] 949

v Lever Bros. [1932] AC 161………………………………………….. British Red Cross v Werry [2017] 441

v Peter Browne & Co [1990] 2 QB 495 ……………………………… Bacon v Howard Kennedy [2000] 169; Daniels v Thompson [2004] 511;

Rind v Theodore Goddard [2008] 699; Ingrey v King [2016] 131

Bell Canada

45

v Office and Professional Employees Union

(1973) 37 DLR (3rd) 561……………………………………….. Easingwood v Cockcroft [2016] 1675

Bell Express View Ltd Partnership

v Rex [2002] 2 SCR 559……………………………………………….. Re Bloom, Bernstein v The Queen [2004] 613

Bell’s Indenture, in re

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

Bellasis

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

Bellis, re

(1929) 141 LT 245………………………………………………………. Ball v Ball [2017] 891

Belmont Finance Corporation

v Williams Furniture (No. 2) [1980] 1 All ER 393…………………… Walker v Stones [2000] 79 Ch; JJ Harrison (Properties) Ltd v Harrison

[2001] 1327; Niru Battery Manufactoring Co v Milestone Trading [2004]

377; Sinclair Investments v Versailles Trade Finance [2011] 839; Sinclair

Investments v Versailles Trade Finance [2011] 1043; Central Bank of

Nigeria v Williams [2012] 745; Prest v Petrodel Resources Ltd [2013]

1249

Beloved Wilkes’ Charity, re

(1851) 3 Mac & G 444…………………………………………………. Blair v Vallely & Blair [2000] 615; Breakspear v Ackland [2008] 777; Pitt

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

[2013] 977

Ben Hashem

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

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

Quan v Bray [2015] 885

Ben Nevis Forestry Ventures Ltd

v Commissioner of Inland Revenue [2008] NZSC 115……………….. Clayton v Clayton [2016] 955

Bendall v

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

Benedetti

v Sawiris [2014] AC 938………………………………………………. Investec v Glenalla [2017] 205; Davis v Jackson [2017] 465

Benham’s Will Trusts, re

46

[1995] STC 210 ………………………………………………………….. Re Hamblett, (dec’d) [2009] 559

Benito di Luca

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

Benjamin, re

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

1239; Re English & American Insurance Co Ltd [2014] 57

[1934] 150 LT 417……………………………………………………… Re Sherrington, Sherrington v Sherrington [2004] 895 Ch; Sherrington v

Sherrington [2005] 587 CA

Benmax

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

Sherrington [2005] 587 CA

Bennet

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

Bonner [2010] 1369

Bennett,

re, [1906] 1 Ch 216…………………………………………………….. Cardigan v Moore [2012] 931

re, [1913] 2 Ch 318……………………………………………………... Re G (TJ) [2011] 231

re; Jones v Bennett [1896] 1 Ch 778…………………………………… Clay’s Trustees v HMRCC [2007] 643 SC; HMRCC v Trustees of Peter

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

Clay Discretionary Trust [2009] 247 CA

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

Gardiner [2007] 1655

v Bennett [1952] 1 KB 249…………………………………………….. Soulsbury v Soulsbury [2007] 1841

v Compass Group UK [2002]EWCA Civ 642………………………… Edwards-Moss v HMRC [2016] 995

v IRC [1995] STC 54…………………………………………………… McDowall v IRC [2004]221

v Ogston (HMIT) (1930) 15 TC 374………………………………….. Pope v HMRCC [2013] 287

v Wyndham (1862) 4 De GF & J 259…………………………………. Re The Christian Brothers of Ireland in Canada [2004] 1079; Blades v

Isaac [2016] 589

Bensaid

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

Bentinck

v Bentinck [2007] EWCA Civ 175…………………………………….. Charman v Charman [2007] 1151 CA

47

Bentley

v Macfarlane 1964 SC 76……………………………………………… Shenken v Phoenix Life Ltd [2015] 1833

v Mackey (1851) 15 Beav 440………………………………………….. MacKinnon v Regent Trust Company Ltd [2005] 1367

Benton

v Priore [2003] 1 NZLR 564…………………………………………… Re OPC Managed Rehab Ltd, Levin v Ikiua [2010] WTLR 469

Berchtold, in re

[1923] 1 Ch 192…………………………………………………………. Akers v Samba [2017] 373

Bercovitz’s Estate, re;

Canning v Enever [1961] 1 WLR 892 HC; 1 WLR 321 CA………….. Sherrington v Sherrington [2005] 587 CA; Re Papillon, Murrin v

Matthews [2008] 269; Re Rawlinson [2010] 1443

Berens, re

[1926] Ch 596…………………………………………………………… Howard v Howard-Lawson [2011] 397

Beresford

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

Watts v Watts [2014] 1781

Berezovsky

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

Berg

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

Berger

v Berger [2014] WTLR 35……………………………………………… Sergeant v Sergeant [2018] 1451

Berkeley Applegate (Investment Consultants) Ltd (No. 3), re

(1989) 5 BCC 803………………………………………………………. Re Branston & Gothard Ltd, Hill v Phillips [2007] 85; Re Lehman

Brothers Intl (Europe) [2012] 1355

Berkhamsted School, re

(1865) LR 1 Eq 102…………………………………………………….. A-G v Trustees of the British Museum [2005] 781

Berkley

re, [1968]] Ch 744……………………………………………………… Trustees of Mrs PL Travers Will Trust v HMRCC [2013] 1831

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

[2015] 1067

Bernard

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

48

1473; Stack v Dowden [2007] 1053 HL; Wilcox v Tait [2007] 1109;

French v Barcham [2008] 1813; Williams v Lawrence [2011] 1455

Bernhard Schulte GmbH

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

Berrehab

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

Berry

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

re (a bankrupt) 2 NZLR 373………………………………………….. Armstrong v Onyearu [2017] 415

v Green [1938] AC 575 ………………………………………………… A v A [2009] 1; PJC v ADC [2009] 1419; ET v JP [2018] 109

v Marylebone BC [1958] Ch 406……………………………………… Re Church of Scientology (E&W) [2005] 1152; Re Sacred Hands Spiritual

Centre [2006] 873

v Revenue and Customs Commissioners [2011] STC 105…………… McLaughlin v HMRCC [2012] 855; Bowring v HMRC [2016] 79

Berson, matter of

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

Bessey

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

Best

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

v Best [1955] 2 All ER 839…………………………………………….. Re Upton, Upton v National Westminster Bank Plc [2004] 1339

v HMRC [2014] WTLR 409…………………………………………… Curtis Green v HMRC [2015] 1337; Ross v HMRC [2018] 1417

Besterman, re

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

McNulty, McNulty v McNulty [2002] 737; Re Myers, Myers v Myers

[2005] 853; Fielden v Cunliffe [2006] 29; P v E [2007] 691; Re Waite,

Baron v Woodhead [2008] 1675

BEStrustees

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

1215

Beswick

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

Betafence Lt

49

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

Betsam Trust, re

MacBurney v MacBurney [2009] WTLR 1489………………………. Pitt v Holt [2010] 269; Pitt v Holt; Futter v Futter [2011] 623 CA; Re A

Trust, B v C [2011] 745; Futter v HMRCC; Pitt v HMRCC [2013] 977

Bevan

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

Bezier AcquisitionsLtd, re

[2012] Bus LR 636……………………………………………………… Re BXL Services [2012] 1695

Bhagwandas

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

Bhandar

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

Bhullar Bros Ltd, re;

Bhullar v Bhullar [2003] WTLR 1397………………………………… Ultraframe (UK) Ltd v Fielding [2007] 835; FHR European Ventures v

Mankarious [2013] 631; FHR European Ventures v Cedar Capital

Partners [2014] 1135

Biba

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

Bibby

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

Bickley

v Dorrington (1773) West T Hard 169…………………………………. Roberts v Gill [2010] 1223 SC

Biddencare Ltd, re

[1994] 2 BCLC 160…………………………………………………….. STG Valmet Trustees v Brennan [2002] 273; Aeroflot-Russian Airlines v

Berezovsky [2016] 1303

Bieber

v Teathers Ltd [2013] WTLR 1………………………………………. Bellis v Challinor [2016] 43; Crabbe v Townsend [2017] 13

Bigg

v Queensland Trustees Ltd [1990] 2 Qd 111…………………………. Barns v Barns [2005] 1093; Re Hobley, National Westminster Bank v

Twentyman [2006] 465; Barns v Barns [2011] 1093

Biggs, re,

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

50

Bigos

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

Biguzzi

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

Bilal Jamia Mosque

[2013] UKFTT 324…………………………………………………….. Hutchings v HMRC [2015] 1359

Billard Estate, re

(1986) 22 ETR 150…………………………………………………….. Campbell v Shamata (additional reasons) [2002] 1299

Billing

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

Billingham

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

Billinghurst

v Vickers (1810) i Phill Ecc 187………………………………………. Perrins v Holland [2010] 1415

Billson’s Sellement Trusts, re

[1984] Ch 409………………………………………………………….. R (ZYN) v Walsall MBC [2014] 1649

Bimson, re

[2010] EWHC 3679…………………………………………………….. Austin v Woodward [2012] 561; Marley v Rawlings (costs) [2014] 1511 SC

Binder

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

Bingham

re [2016] EWHC 226 (Ch……………………………………………… Greathead v Greathead [2017] 939

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

Binions

v Evans [1972] Ch 355…………………………………………………. Lloyd v Dugdale [2002] 863

Binns, re

Lee v Binns [1896] 2 Ch 584…………………………………………… Squires v AIG Europe (UK) Ltd [2006] 705

Biogen

v Medeva plc [1997] RPC 1…………………………………………… Hoff v Atherton [2005] 99; Sherrington v Sherrington [2005] 587 CA; R v

Fuller [2006] 863; Gaines-Cooper v HMRCC [2008] 209 HC; Kernott v

Jones [2010] 1583; Constandas v Lysandrou [2018] 215; Wall v Munday

[2018] 337

51

Birch

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

CA; Fry v Densham-Smith [2011] 387; Legg v Burton [2017] 1017

v Treasury Solicitor [1951] Ch 298…………………………………… Vallee Birchwood [2013] 1095; King v Dubrey [2014] 1411; King v

Chiltern Dog Rescue [2015] 1225 CA

Birchall, re

Wilson v Birchall (1880) 16 Ch D 41………………………………… Bailey v Warren [2006] 753; OH v Craven [2018] 277

Birchnell

v Equity Trustees, Executors and Agency Co Ltd

(1929) 42 CLR 384……………………………………………. Kao Lee & Yip v Koo [2003] 1283

Bird,

re [1942] OJ No 451…………………………………………………… Re Clements Estate [2007] 1717

v HMRCC [2008] UKSpC 00720……………………………………… Patmore v HMRCC [2011] 125

v Trustees Executors and Agency Co Ltd [1957] VR 619…………… Re Barlow, Dalton v Ellis [2008] 1333

Bird Charitable Trust and Bird Purpose Trust, In re,

Basel Trust Corp (Channel Islands) Ltd v Anstalt [2008] WTLR 1505……………………………………………. Centre Trustees v van Rooyen [2010] 17; Re Kaplan [2010] 1171; Re the K

Trust [2016] 1225

[2012] JRC 006 ………………………………………………… Re the K Trust [2016] 1225

Bird Precision Bellows Ltd, re

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

Birkett

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

[2015] 1127

Birks

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

Butler [2012] WTLR 1043

v Birks 4 Sw & Tr 31…………………………………………………… Lamothe v Lamothe [2006] 1433

Birley

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

Birmingham

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

52

[2005] 1093; The Thomas and Agnes Carvel Foundation v Carvel [2007]

1297; Re Walters, Olins v Walters [2008] 329 ChD; Re Walters, Olins v

Walters [2008] 1449 CA

Birmingham & District Land Co

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

Birmingham Midshires Mortgage Services Ltd

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

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

Bishop

v Plumley [1991] 1 WLR 582…………………………………………... Bouette v Rose [2000] 403; Churchill v Roach [2003] 779; King v Dubrey

[2014] 1411; Wright-Gordon v Legister [2014] 1675

Bishopsgate Investment Management (in liquidation)

v Holman [1995] 1 Ch 211……………………………………………… Sinclair Investments v Versailles Trade Finance [2011] 1043; Murray v

BA Peters [2011] 1661; Brazil v Durant International [2015] 1323

Maxwell [1993] Ch 1…………………………………………………… Lewis v Tamplin [2018] 215

v Vaughan [1992] 4 All ER 22………………………………………… Shalson v Russo [2003] 1165

Biss, in re

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

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

BJ

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

CB [2015] 1; Dellal v Dellal [2015] 1137

Black

v Forsey [1988] SC (HL) 28……………………………………………. DL v A Local Authority [2012] 1713

v S Freedman & Co [1910] 12 CLR 105……………………………… The Public Trustee v Williams [2002] 45; Nolan v Nolan [2004] 1261

Black-Clawson International Ltd

v Papierwerke Waldorf-Aschaffenberg AG [1975] AC 591…………. Williams v Central Bank of Nigeria [2014] 873 SC; James v James [2018]

1313

Blackmore

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

Blackwell

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

53

Blades

v Isaac [2016] WTLR 589……………………………………………… RNLI v Headley [2016] 1433; Pettigrew v Edwards [2017] 675

Blagdon Cemetery, re

[2002] Fam 299 …………………………………………………………. Re Mangotsfield Cemetery [2005] 1381

Blain

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

Blair

v Curran (1939) 62 CLR 464………………………………………… CPT Custodian Ltd v Commissioner of State Revenue [2006] 447

v Stirling (1894) 1 SLT 599…………………………………………… Roberts v Gill [2010] 1223 SC

v Vallely & Blair [2000] WTLR 615………………………………….. Re the Fletcher Challenge Energy Employee Educational Fund, Galley v

Gordon [2004] 199

Blake

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

873 SC

re, Jones v Blake (1885) 29 Ch D 913…………………………………. Re Al-Bassam, Al-Bassam v Al-Bassam [2003] 1

v Associated Newspapers Ltd [2003] EWHC 1960…………………… Khaira v Shergill [2012] 1795 CA; Shergill v Kaira [2014] 1729 SC

Blakely, in the estate of

(1983) 32 SASR 473……………………………………………………. Marley v Rawlings [2012] 639 CA

Blaikiston

v Cooper (Surveyor of Taxes) [1909] AC 104…………………………. Rangers v A-G for Scotland [2017]1093

Blatch

v Archer (1874) 1 Cowp 63; 98 ER 969……………………………….. Henderson v HMRC [2017] 949

Blaythwayt

v Lord Cawley [1975] 3 All ER 625…………………………………… Re Nathan, Nathan v Leonard [2002] 1061; AN v Barclays Private Bank

& Trust (Cayman) Ltd [2007] 565; Kynnersley v Wolverhampton CC

[2008] 65

Bleckly deceased, in re

[1951] Ch 740…………………………………………………………… Bassett v Basset [2005] 51

Blenheim Leisure (Restaurants) Ltd (No 3), re

(unreported The Times 9th November 1999)…………………………….. Re Parnall, Parnall v Hurst (correction) [2005] 1241

Bliss

v Lambeth, Southwark and Lewisham Health Authority

54

[1978] 2 All ER 125…………………………………………………….. Beckett v McMillan [2015] 1127

Blomley

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

Blood

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

Bloomsbury International Ltd

v Department for Environment, Food and Rural Affairs

[2011] UKSC 25………………………………………………………… R (on the application of Walford) v Worcestershire CC [2014] 701

v Holyoake [2010] EWHC 1150 (Ch)…………………………………. JSC Mezhduarodniy Promyshlenniy Bank v Pugachev [2015] 991

Blow, re;

Governors of St Bartholomew’s Hospital v Campden [1914] 1 Ch 233………………………………………………. Re K [2007] 1007

Blower

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

Blue

v Ashley [2017] EWHC 1928 Comm………………………………….. Legg v Burton [2017] 1017

Blue Metal Industries Ltd

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

Blyth

v Birmingham Waterworks Co (1856) 11 Ex 781……………………. Bingham v HMRCC [2013] 787; Gedir v HMRC [2016] 775

v Van der Heever [1980] (1) SA 191 (A)……………………………… Jowell v Bramwell-Jones [2002] 31

BM, re

[2014] EWCOP B20

BMA Special Opportunity Hub Fund Ltd

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

BN

v MA [2008] EWHC 935 (Fam)………………………………………… KA v MA [2018] 125

Board of Trade

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

Boardman

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

55

[2004] 577; Kain v Hutton [2005] 977 NZHC; Murad v al-Saraj [2005]

1573; Patchett v Williams [2006] 639; Ultraframe (UK) Ltd v Fielding

[2007] 835; Sinclair Investments v Versailles Trade Finance [2011] 839;

Sinclair Investments v Versailles Trade Finance [2011] 1043; FHR

European Ventures v Mankarious [2013] 631; Sharma v Sharma [2014]

111; FHR European Ventures v Cedar Capital Partners [2014] 1135;

Novoship (UK) v Nikitin [2014] 1521; University of London v Prag [2015]

705

Boat Park Ltd

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

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

Boe

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

Vallely [2000] 663

Boehm, in the Goods of

[1891] P 247…………………………………………………………….. Marley v Rawlings [2014] 299 SC

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

French [2013] 251; IFG International v French [2014] 1191

Bohachewski Estate, re

(1967) 60 WWR 635……………………………………………………. Marley v Rawlings [2011] 595; Marley v Rawlings [2012] 639 CA

Bohn v

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

Bolam

v Friern Hospital Management Committee [1957] 1 WLR 582 ……… Jemma Trust Co Ltd v Kippax Beaumont Lewis [2004] 533

Boldrini

v Boldrini [1932] P 9…………………………………………………… Mark v Mark [2005] 1223

Bolkiah

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

Bolling

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

Bolton

56

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

Bond

v Dunster [2001] EWCA Civ 455……………………………………… Investec v Glenalla [2017] 205

v Pickford [1983] STC 517…………………………………………….. Rysaffe Trust Company (CI) Ltd v IRC [2002] 1077 ChD; IRC v Rysaffe

Trustee Co (CI) Ltd [2003] 481 CA; McLaughlin v HMRCC [2012] 855

Bonham

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

Bonhote

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

Bonney

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

Bonython

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

Boodhoo

v A-G of Trinidad and Tobago [2004] UKPC 17…………………….. Investec v Glenalla [2017] 205

Booth

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

Bor

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

Boraston’s case

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

Bordin

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

Borgers

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


Borland’s Trustees

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

Borman

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

Borzak

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

57

Bosan

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

Bosanquet

v Allen (Inspector of Taxes); Carver v Duncan

[1985] 1 AC 1082……………………… ………………………. HMRCC v Trustees of Peter Clay Discretionary Trust [2008] 843 HC;

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

Boscawen

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

[2007] 835

Bostock

v Bryant (1990) 61 P & CR 23…………………………………………. Polarpark Enterprises Inc v Allason [2007] 1829

v Totham (HMIT) [1997] STC 764……………………………………. Oates v HMRC [2015] 89

Bosvill

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

Boswell

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

Bosworth, re

(1889) 58 Ch 432………………………………………………………... Lewis v Tamplin [2018] 215

Bosworthick

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

HN v AN [2016] 825

Botta

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

Bothe

v Amos [1976] Fam 46…………………………………………………. Butler v Butler [2016] 1519

Bouch

v Sproule (1885) 12 App Cas 385……………………………………… Taube Trustees v HMRCC [2011] 1

Boughton

v Knight (1873) LR 3 P & D 64 ……………………………………….. In re Parsons, Borman v Lel [2002] 239; Jones v Jones [2006] 1847;

Kostic v Chaplin (costs) [2008] 655; Walters v Smee [2009] 521; Smith v

Springford [2009] 706; Perrins v Holland [2010] 1415 CA; Cowderoy v

58

Cranfield [2011] 1699; Burgess v Hawes [2012] 423; Simon v Byford

[2013] 1615

Bourke’s Will Trusts, re

[1980] 2 WLR 539……………………………………………………… Gregg v Pigott [2012] 953

Boulting

v Association of Cinematograph, Television

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

Bourne

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

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

Boustany

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

Bow

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

Bowes

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

Bowler

v John Mowlem & Co [1954] 1 WLR 1145…………………………… Caudle v LD Law Ltd [2008] 587; Haji-Ioannou v Frangos [2009] 1747

Bowles dec’d, re

Hayward v Jackson [2003] WTLR 329 ……………………………….. Allardyce v Roebuck [2004] 779

Bowmakers Instruments Ltd

v Barnet Instruments Ltd [1945] KB 65……………………………… Collier v Collier [2003] 617; Patel v Mirza [2014] 1567 CA

Bowman

v Fels [2005] WTLR 481……………………………………………….. Harb v King Fahd bin Abdul Aziz [2006] 609

v Secular Society Ltd [1917] AC 406…………………………………. Re The Christian Brothers of Ireland in Canada [2004] 1079; Re Church

of Scientology (E&W) [2005] 1151; Hanchett–Stamford v A.G. [2009]

101; The Independent Schools Council v Charity Comm. [2012] 41;

Young v A-G [2012] 913; Human Dignity Trust v Charity Commissioners

[2015] 789

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

Bowsher

59

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

Box

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

Russo [2003] 1165

Boyes

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

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

Reading v Reading [2015] 1245; The Royal Society v Robinson [2017] 299

Boyle

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

Boyse,

re (1884) 26 Ch D 531………………………………………………….. Margulies v Margulies [2008] 1853

v Colclough (1854) 1 K&J 124………………………………………… Clark v WWF [2011] 961

v Rendells [1983] 2 EGLR 146………………………………………… Mason v Mills & Reeve [2011] 1589

v Rossborough (1857) 6 HLC 2 ……………………………………….. Killick v Pountney [2000] 41; Re Good, Carapeto v Good [2002] 801;

Tchilingirian v Ouzounian [2003] 709; Hubbard v Scott [2012] 29

BP Refinery (Westernport) Pty Ltd

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

BP Refinery Development Ltd

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

Brabon, in re

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

(CA)

Brace, re,

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

Company (Cayman) Ltd [2010] 1285; Tasarruf Mevduati Sigorta Fonu v

Merrill Lynch Bank [2011] 1083

Bracey, re

(1845) 8 Beav 266……………………………………………………… Bentine v Bentine [2014] 197

Bradford Third Equitable Benefit Building Society

v Borders [1941] 2 All ER 205………………………………………… Mahme Trust v Nezhet [2003] 21

Bradley Egg Farms Ltd

60

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

Branch [2007] 1563

Bradley-Hole

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

Bradshaw

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

Bradstock Trustee Services Ltd

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

Gill [2010] 1223 SC

Bramston

v Haut [2012] EWCA Civ 1637 ……………………………………….. National Westminster Bank v Lucas [2014] 637

Bramwell, re

[1988] 2 FLR 263………………………………………………………. Harb v King Fahd bin Abdul Aziz [2006] 609; Roberts v Fresco [2018] 309

Brandao

v Barnett (1846) 12 CI & Fin 787……………………………………… Watkins v HMRCC [2012] 677

Brander

re, [1952] 6 WWR (NS) 702…………………………………………… Marley v Rawlings [2011] 595 Ch D; Marley v Rawlings [2012] 639 CA

v HMRC [2009] WTLR 1117………………………………………….. Curtis Green v HMRC [2015] 1337

Branford

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

Braniff

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

Bransbury’s Will Trusts, re;

Grece v Barnsbury [1954] 1 WLR 496………………………………… Kain v Hutton [2007] 1751 NZCA

Branwhite

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

Brassey’s Settlement re

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

Brauer v Germany

(2010) 51 EHRR 23……………………………………………………... Gregg v Pigott [2012] 953; Hand v George [2017] 495

Bravada (deceased), in re the estate of

61

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

Brawley

v Marczynski [2003] 1 WLR 813……………………………………… Mason v Coleman [2016] 869

Bray

v Best [1989] 1 WLR 167………………………………………………. MacDonald v Dextra Accessories Ltd [2003] 675 Ch

v Ford [1896] AC 44…………………………………………………… Kao Lee & Yip v Koo [2003] 1283; Re Bhullar Bros Ltd, Bhullar v Bhullar

[2003] 1397; Ratiu v Conway [2006] 101; Patchett v Williams [2006] 639;

University of London v Prag [2015] 705; Littlewood v Morley [2017] 585

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

Simmonds [2016] 1355; James v James [2018] 1313

Braybon, re

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

Brazil, Federal Republic of

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

Brazzill

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

Breadner

v Granville-Grossman [2000] WTLR 829……………………………. AMP (UK) plc v Barker [2001] 1237; Re Barr’s Settlement Trusts [2003]

151; Breadner v Granville-Grossman (costs) [2006] 411; Re Hemming

[2009] 233; Sieff v Fox [2005] 891; Re The Shinorvic Trust [2013] 337;

Futter v HMRCC; Pitt v HMRCC [2013] 977; English v Keats [2018] 91

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

Breakspear

v Acland [2008] WTLR 777……………………………………………. An application for information about a trust [2015] 559; Dawson-Damer v

Taylor Wessing LLP [2016] 253; Blades v Isaac [2016] 589; Erceg v

Erceg [2016] 1575; Dawson-Damer v Taylor Wessing LLP [2018] 57 CA

Breen

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

[2003] 753; AIB Group v Mark Redler & Co [2015] 187; Libertarian

Investments Ltd v Hall [2015] 241

Brekey

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

62

Bremer Vulkan Schiffbau und Maschinenfabrik

v South India Shipping Corp Ltd [1981] AC 909……………………. Tasaruff Mevduati Sigorta Fonu v Merrill Lynch [2011] 1249; Anderson v

Spencer [2018] 1; Nield-Moir v Freeman [2018] 255

Bremmer

v Freeman (1857) 3 Moo PC 306……………………………………… Gaines-Cooper v HMRCC [2008] 209 (HC)

Brennan

v Bolt Burden [2004] EWCA Civ 1017……………………………….. Futter v HMRCC; Pitt v HMRCC [2013] 977

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

Brenner

v Rose [1973] 1 WLR 443……………………………………………… Ward v Brunt [2000] 731; Lewis v Cotton [2001] 1117

Brent, London Borough of

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

Brentall

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

Brewer

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

Brewster,

re [2017] UKSC 8……………………………………………………… Smith v Lancashire NHS Trust [2018] 1469

Briamore Manufacturing Ltd

[1986] 1 WLR 1429…………………………………………………….. Birdseye v Roythorne & Co [2015] 961

Brickenden

v London Loan and Savings Co [1934] 3 DLR 465………………….. Youyang Pty Ltd v Minter Ellison [2003] 753; Gwembe Valley

Development Co Ltd v Koshy [2004] 97 CA; Murad v al-Saraj [2005] 1573

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

Bricom Holdings Ltd

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

Bridge Shipping Pty Ltd

v Grand Shipping SA (1991) 17 CLR 231……………………………... Barns v Barns [2005] 1093

Bridgewater

v Leahy (1998) 194 CLR 457…………………………………………... Barns v Barns [2005] 1093

Bridgman

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

63

Briggs

v Briggs [2016] EWCOP 53……………………………………………. ADS v DSM [2017] 819

v Gleeds [2014] EWHC 1178 (Ch)…………………………………….. English v Keats [2018] 91

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

Bright

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

Brinkley, re

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

Brinks Mat

v Abu Saleh (No. 3) [1996] CLC 133………………………………….. Abdullahi v Mudashiru [2004] 913; Barlow Clowes Int v Eurotrust

International [2004] 1365; Barlow Clowes International Ltd (in

liquidation) v Eurotrust International Ltd [2005] 1453; Abou-Rahmah v

Abacha [2007] 1 CA; Ultraframe (UK) Ltd v Fielding [2007] 835;

Starglade Properties Ltd v Nash [2010] 1267

Brisbane CC

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

Somerset Council v Attorney-General [2002] 1257

Bristol Airport

v Powdrill [1990] Ch 744………………………………………………. Re Hemming [2008] 1833; Akers v Samba [2017] 373

Bristol & West Building Society

v Henning [1985] 1 WLR 778………………………………………….. Scott v Southern Pacific Mortgages Ltd [2015] 1067

v Fancy & Jackson [1997] 4 All ER 582………………………………. Gabriel v Little [2013] 419

v Mothew [1998] Ch 1…………………………………………………. Twinsectra v Yardley [2000] 527 CA; Wight v Olswang (No 2) [2000]

783; Hooper v Gorvin [2001] 575; Hines v Willans [2002] 299; Twinsectra

Ltd v Yardley [2002] 423 HL; Youyang Pty Ltd v Minter Ellison [2003]

751; Shalson v Russo [2003] 1165; Kao Lee & Yip v Koo [2003] 1283;

Gwembe Valley Development Co Ltd v Koshy [2004] 97 CA; Daraydan

Holdings Ltd v Solland Int. Ltd [2004] 815; Re Papadimitriou [2004]

1141; Commerzbank AG v IMB Morgan Plc [2005] 1485; Murad v al-

Saraj [2005] 1573; Ratiu v Conway [2006] 101; Sinclair Investment

Holdings SA v Versailles Trade Finance Ltd [2006] 1655; Ultraframe


64


[2011] 1043; Spread Trustee Co Ltd v Hutcheson [2012] 317; Independent

Trustee Services v GP Noble Trustees [2012] 1171; AC v DC [2013] 747;

AIB Group (UK) plc v Mark Redler [2013] 1303; Santander UK plc v RA

Legal Solicitors [2014] 495; FHR European Ventures v Cedar Capital

Partners [2014] 1135; Novoship (UK) v Nikitin [2014] 1521; Libertarian

Investments Ltd v Hall [2015] 241; Brudenell-Bruce v Moore [2015] 373;


Bristol-Myers Squibb

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

British

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

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

Broadcasting Corporation v Sugar [2012] UKSC 4…………….…… Watt v ABC [2017] 749

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

Columbia (Minister of Finance) v Wolfenden Estate [1975] 1 SCR 525……. Re Bloom, Bernstein v The Queen [2004] 613

Midland Tool Ltd v Midland International Tooling Ltd [2003] 2 BCLC 523.. Ultraframe (UK) Ltd v Fielding [2007] 835

Motor Trade Association v Salvadori [1949] Ch 556…………………… Twinsectra Ltd v Yardley [2002] 423 HL

Museum, trustees of v Attorney General [1984] 1 WLR 418…..………. Anker-Petersen v Anker-Petersen [2000] 581;

v White (1826) 2 Sim & St 594……………….…… Helena Partnership v HMRC [2012] 1519

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

South Africa Co v De Beers Consolidated Mines Ltd [1910] 2 Ch 502 …….. Akers v Samba [2017] 373

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

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

Telecommunications plc v Office of Communications [2012] CAT 5……… Public Trustee v Harrison [2018] 299

BRK (Bris) Pty Ltd

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

Broadbent. re

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

Brockbank, re

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

65

Merry, Meredith v Plaxton [2003] 424; McLaughlin v HMRCC [2012]

855; James v Williams [2015] 1745; Lewis v Tamplin [2018] 215

Brocklehurst, re

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

Brodie

v Singleton Shire Council (2001) 206 CLR 512………………………. Barns v Barns [2005] 1093

Brogden, re

(1888) 38 Ch D 546……………………………………………………. Re Macedonian Orthodox Community Church St Petka Inc’s application

(No 3) [2007]1429

Bromley

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

Brook

v Brook (1856) 3 Sm & G 280…………………………………………. Harrison v Gibson [2006] 289

v Brook (1861) 9 HLC 193…………………………………………….. XCC v AA [2012] 1645; Quan v Bray [2015] 885

Brooke

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

779

Brooks

v Brooks [1995] 3 WLR 141; [1996] 1 AC 375………………………… Compass Trustees Ltd v McBarnett [2003] 461; Charalambous v

Charalambous [2004] 1061; Re B Trust [2007] 1361; P v E [2007] 691;

AB v CB [2015] 1; HN v AN [2016] 825

Brooks’ Settlement Trusts, in re

Lloyds Bank Ltd v Tillard [1939] 1 Ch 993…………………………... Howell v Lees-Millais [2009] 1163

Bropho

v Western Australia (1990) 171 CLR 1………………………………. Barns v Barns [2005] 1093

Broughton

v Knight (1873) 3 P & D 64…………………………………………… Ledger v Wootton [2008] 235; Ball v Ball [2017] 891

Brown

re, (1792) 4 Bro CC 91…………………………………………………. Nield-Moir v Freeman [2018] 255

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

[2014] 1521

v Brown [1959] P 86……………………………………………………. BJ v MJ [2012] 395

66

v Gregson [1920] AC 860……………………………………………… Scarfe v Matthews [2012] 1579

v InnovatorOne Plc WTLR(w) 2012-3………………………………… Bellis v Challinor [2016] 43

v HM Queen Mother’s Estate [2008] WTLR 425……………………. Randall v Randall [2015] 99

v Tullock (1992) 7 BPR 15,101………………………………………… Leeburn v Derndorfer [2004] 867

Brown’s executors

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

Brown’s Trustees

v Brown (1888) 15 R 581………………………………………………. Roberts v Gill [2010] 1223 SC

Brown’s Will, re

(1884) Ch D 61 …………………………………………………………. In re Chambers, Watson v NCH [2001] 1375

Brown & Root McDermott Fabricators Ltd, re

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

Browne

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

Imerman [2014] 135

v Dunn [1894] 6 R 67………………………………………………….. Brudenell-Bruce v Moore [2015] 373

v Gregson [1920] AC 860……………………………………………… Frear v Frear [2009] 221

Bruce

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

v Bruce (1870-1871) LR 11 Eq 371…………………………………….. English v Keats [2018] 91

Brucker

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

Brudenell-Bruce

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

Brumbridge

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

Brumby (HMIT)

v Milner [1976] 1WLR 29……………………………………………… Rangers v A-G for Scotland [2017]1093

[1976] 1 WLR 1096…………………………………………… Rangers v A-G for Scotland [2017]1093

Bruton

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

Brutus

67

v Cozens [1973] AC 854……………………………………………….. Arnander v HMRCC [2007] 51

Bryan

v White (1850) 2 Rob Ecc 315…………………………………………. Sherrington v Sherrington [2005] 587 CA; Re Rawlinson [2010] 1443

Bryant

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

Bryant Powis & Bryant

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

Bryce

v Bryce [1933] P83……………………………………………………… Peters v Pinder [2011] 1379

Brydges

v Branfill (1842) 12 Sim 369…………………………………………… Dubai Aluminium Co Ltd v Salaam [2003] 163

v Brydges (1796) 3 Ves 120……………………………………………. Harrison v Harrison (1) [2009] 1319

BTA Institutional Service Australia Ltd, re

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

Buchannan

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

Mundle [2016] 931; Re JS (Disposal of Body) [2017]227

Buchanan Estate, re

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

Buck

re[1896] 2 Ch 727………………………………………………………. A-G v Charity Commission [2012] 977

v HMRCC [2009] WTLR 215…………………………………………. Patmore v HMRCC [2011] 125

Buckenham

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

Re Perrins, (dec'd), Perrins v Holland [2009] 1387 HC; Perrins v Holland

[2010] 1415 CA; Re Key, Key v Key [2010] 623; Pearce v Beverley [2014]

85; Burns v Burns [2016] 755

Buckingham

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

Buckley

re [2013] WTLR 373…………………………………………………… Re GM [2013] 835; Re Treadwell [2013] 1445;

v Hudson Forge Ltd [1999] PLR 151…………………………………. Breadner v Granville- Grossman [2000] 829

68

Buckley’s Trusts, in re

(1882) LR 22 Ch D 583 ……………………………………………….. Howell v Lees-Millais [2009] 1163

Bucks Constabulary Widows’ and Orphans’ Fund Friend Society, re

Thompson v Holdworth (No 2) [1979] 1 WLR 936…………………… Re Horley Town FC, Hunt v McLaren [2006] 1817; Hanchett–Stamford v

A.G. [2009] 101

Buckton (No 2), re;

Buckton v Buckton [1907] 2 Ch 406…………………………………… In the matter of the Omar Family Trust [2000] 713; d’Abo v Carleton

Paget [2000] 863; Breadner v Granville-Grossman [2001] 377; Chessels v

British Telecommunications Plc [2002] 719; Stuart-Hutcheson v Spread

Trustee Company Ltd (costs) [2002] 1523; Breadner v Granville-

Grossman (costs) [2006] 411; Re Hemming [2009] 233; Kain v Hutton

(Beddoe) [2009] 301; Singapore Airlines Ltd v Buck Consultants Ltd

[2013] 121; Green v Astor [2013] 1489; National Westminster Bank plc v

Lucas [2015] 635; Blades v Isaac [2016] 589; Jump v Lister [2017] 61

Buckton’s Settlement Trusts, re

[1964] Ch 497…………………………………………………………… Futter v HMRCC; Pitt v HMRCC [2013] 977

Budgen

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

Bugge

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

Bullivant

v Attorney-General for Victoria [1901] AC 196……………………... C v C (No 2) [2007] 753; Kain v Hutton [2007] 1751 NZCA

Bulmer

v IRC [1967] Ch 145…………………………………………………… Jones v Garnett (HMIT) [2005] 729; Jones v Garnett (HMIT) [2006] 67

Bunning, re

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

Bunting

v W [2005] WTLR 955…………………………………………………. Pitt v Holt; Futter v Futter [2011] 623 CA

Burberry Finance

v Hindsbank Ltd [1989] 1 NZLR 356…………………………………. Kain v Hutton [2005] 977 NZHC

Burca

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

69

Burden

v UK [2008] WTLR 1129………………………………………………. Smith v Lancashire NHS Trust [2018] 1469

Burdett

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

Burdick

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

Libertarian Investments Ltd v Hall [2015] 241

Burger

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

Burgess

v Florence Nightingale Hospital for Gentlewomen [1955] 1 QB 349……………………………………………….. Drake v Foster Wheeler [2010] 1715

v Hawes [2013] WTLR 453……………………………………………. Edkins v Hopkins [2017] 39

v Rawnsley [1975] 1 Ch 429…………………………………………… Carr v Isard [2007] 409; Quigley v Masterson [2012] 521; Chada v HMRC

[2015] 745

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

Burke

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

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

Burkinyoung’s Executor

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

1129; McCall v HMRCC [2008] 865; HMRCC v Brander [2010] 1545;

McCall v HMRCC [2011] 1823; Ramsay v HMRCC [2013] 1773

Burn’s Curator Bonis

v Burns’ trustees 1961 SLT 166……………………………………….. McDowall v IRC [2004]221

Burnes

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

Burnett

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

Burnett’s trustee

v Grainger [2004] UKHL 8……………………………………………. Jerome v Kelly [2004] 681 HL

Burns

70

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

Burns Estate

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

Burrell

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

Chamberlain [2007]1697; Pitt v Holt [2010] 269; Re Futter, Futter v

Futter & ors [2010] 609 Ch

Burroughes

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

Burrows

v HM Coroner for Preston [2008] EWHC 1387 QB.………………… Ibuna v Arroyo [2012] 827; Anstey v Mundle [2016] 931; Re JS (Disposal

of Body) [2017]227

v March Gas & Coke (1872) LR 7 Ex 96……………………………… Bouette v Rose [2000] 403

v Walls (1855) 5 De GM&G 233……………………………………….. RNLI v Headley [2016] 1433

Bursh

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

Burton

v Burton (1994) 126 ALR 557………………………………………… Re Circle Trust, HSBC International v Wong [2007] 631

(HM Collector or Taxes) v Mellham Ltd [2006] STC 908…………… Executors of MacArthur v HMRCC [2008] 1185

Burton’s Settlements, re;

Scott v National Provisional Bank Ltd [1995] Ch 82………………… Kain v Hutton [2008] 1381 NZSC

Burton & Deakin Ltd, re

[1977] 1 WLR 390………………………………………………………. Re Vos, Dick v Kendall Freeman [2005] 1619

Busfield, in re

(1886) 32 Ch D 123…………………………………………………….. Re The Hanover Trust [2016] 1755

Bushnell, re

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

Buswell

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

Butler

v Broadhead [1975] Ch 97……………………………………………... Gomez v Gomez-Manche Vives [2008] 621HC

v Carter [1868] LR 5 Eq 376………………………………………….. Watts v Watts [2014] 1781

71

(HMIT) v Wildin [1989] STC 22……………………………………… Jones v Garnett (HMIT) [2005] 729

v Wildin (1988) 61 TC 666……………………………………………. Jones v Garnett (HMIT) [2006] 67; Jones v Garnett (HMIT) [2009] 1211

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

215; Patmore v HMRCC [2011] 125

Butlin’s Settlement, re

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

Farmer v Sloan [2005] 521; Sieff v Fox [2005] 891; Allnutt v Allnutt

[2006]1317; Allnutt v Wilding [2007] 941; Re Farepak Food & Gifts Ltd,

Dubey v HMRCC [2007] 1407; Kain v Hutton [2008] 1381 NZSC;

Executors of Glass v Segerman [2008] 1615; Stephenson v Stephenson

[2009] 1467; Chisholm v Chisholm [2011] 187; Wills v Gibbs [2012] 903;

Lawie v Lawie [2013] 85; Day v Day [2013] 817; Re the Hampel

Discretionary Trusts 1999 [2013] 1405; Marley v Rawlings [2014] 299 SC;

Oatley v Oatley Powney [2014] 1433; Vaughan-Jones v Vaughan-Jones

[2015] 1287; Van der Merve v Goldman [2016] 913; Lee v Lee [2018] 197

Butt

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

Lewis v Tamplin [2018] 215

Buttes Gas & Oil Co

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

Kaira [2014] 1729 SC

[1982] AC 888………………………………… High Commissioner for Pakistan v Nizam of Hyderabad [2016] 1763

Buttle

v Saunders [1950] 2 All ER 193……………………………………….. Patchett v Williams [2006] 639; Bagum v Hafiz [2015] 1303

Buxton

Buxton (1835) 1 Mylne & Craig 80 Bathurst v Chantier [2018] 1207

v Public Trustee (1962) 41 TC 235……………………………………. Ulrich v Treasury Solicitor [2005] 385

Buzzoni

v HMRC [2013] EWCA Civ 1684; [2014] WTLR 421………………… Hood v HMRC [2017] 999

Bwllfa & Merthyr Dare Steam Collieries (1891) Ltd

v Pontypridd Waterworks Co [1903] AC 426………………………… Layton v Newcombe [2002] 541; Lim v Walia [2015] 69

Byford, re;

72

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

Murphy v Gooch [2008] 257

Byford v Byford [2004] 1 FLR 56……………………………………… Davis v Jackson [2017] 465

Byng’s Will Trusts re

[1959] 1 WLR 379………………………………………………………. Anker-Petersen v Anker-Petersen [2000] 581; V v T [2015] 173

Byrne

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

Byrnes

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

Byron Environment Centre Inc

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

C

C

re, (Adult: refusal of treatment) [1994] 1 WLR 290…………………. Masterman-Lister v Jewell [2002] 563 QBD; Masterman-Lister v Brutton

[2003] 259 CA; Re P [2009] 651

re, (Adult Patient Publicity) [1996] 2 FLR 251……………………….. Re Gladys Meek, Jones v Parkin [2014] 1155

re, (A Minor) v DPP [1996] AC 1……………………………………… In the matter of X [2009] 353

re, (A Patient) [1992] 1 FLR 51 ………………………………………... Re P [2009] 651; Re G (TJ) [2011] 231; Re D [2012] 1701

re, (Spinster and Mental Patient) [1991] 3 All ER 866………………. Re G (ET) and G (TJ) [2008] 599; Re M, ITW v Z [2009] 1791; Re JC

[2012] 1211; Ross v A [2016] 495

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

re, (Divorce: Financial Relief) [2007] EWHC 1911 (Fam)…………… PJC v ADC [2009] 1419

re, deceased (leave to apply for provision) [1995] 2 FLR 24………….. Berger v Berger [2014] 35

v C [2004] EWHC 742 (Fam)………………………………………….. Quan v Bray [2015] 885

v C [2005] EWHC 2741 Fam…………………………………………… C v C (No 2) [2007] 753

v C [2009] 1 FLR 8……………………………………………………… K v L [2012] 153

73

v C (Variation of Post-Nuptial Settlement: Company Shares)

[2003] 2 FLR 467……………………………………………… BJ v MJ [2012] 395;P v P [2015] 1039

v C (Privilege) [2006] EWHC 336 (Fam)……………………………… M v M [2013] 1725

v D [2010] EWHC 2940 (Ch)………………………………………….. Shovelar v Lane [2011] 1411

v D [2011] EWCA Civ 646…………………………………………….. Shovelar v Lane [2011] 1411; Howell v Lees-Millais [2011] 1795

v S (money laundering: discovery of documents) [1999] 2 All ER 343……………………………………………. P v P [2003] 1449

v United Kingdom (1983) 37 DR 141…………………………………. Re Crawley Green Road Cemetery [2001] 1269

C plc

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

C Trust Company Ltd

v Temple [2010] WTLR 417…………………………………………… Tchenguiz-Imerman v Imerman [2014] 135

Cadbury Schweppes Inc

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

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

Cadlock

v Dunn [2015] EWHC 1318 (Ch)……………………………………… Armstrong v Onyearu [2017] 415

Cadogan, re

(1883) 25 ChD 154……………………………………………………… Vocicevic v Aleksic [2018] 1545

Cadogan Petroleum plc

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

Cadogan Properties Ltd

v Mount Eden Land Ltd [2000] ILPR 722…………………………… Chelleram v Chelleram [2002] 675

Caerphilly Colliery Co, re (Pearson’s Case)

(1877) LR 5 Ch D 336…………………………………………………. Sinclair Investments v Versailles Trade Finance [2011] 839; Sinclair


Ventures v Cedar Capital Partners [2014] 1135; Cadogan Petroleum plc v

Tolley [2015] 1505

CAF, re

(unreported 1962)……………………………………………………….. Masterman-Lister v Jewell [2002] 563 QBD; Tait v Wedgwood [2003] 121;

Masterman-Lister v Brutton [2003] 259 CA

Caflin

74

v Caflin 20 NE 454 (Mass 1889)………………………………………. Re Barton, Tod v Barton [2002] 471

Caffrey

v Darby (1801) 6 Ves 488……………………………………………… Murad v al-Saraj [2005] 1573; AIB Group (UK) plc v Mark Redler [2013]

1303; AIB Group v Mark Redler & Co [2015] 187

Cain

v Moon [1896] 2 QB 283………………………………………………. King v Chiltern Dog Rescue [2015] 1225 CA

Cairnes (deceased), re

Howard v Cairnes (1983) 4 FLR 225…………………………………. Goenka v Goenka [2016] 417

Cairnwood Global Technology Fund Ltd, re

[2007] CILR 193……………………………………………………….. Helmsman Ltd v Bank of New York Trust Co [2013] 75

Caisse nationale des prestations familiales

v Schwarz [2005] ECR I-0000…………………………………………. vanHilten-van der Heijden’s heirs v Inspecteur van de Belastingdienst

[2006] 919

Calcraft

v Guest [1898] 1 QBD 759…………………………………………….. Birdseye v Roythorne & Co [2015] 961

Caldonia North Sea Ltd

v British Telecommunications plc (Scotland)

[2002] EWCA Civ 416………………………………………… Rathbone Brothers Plc v Novae Corporate Underwriting [2015] 301

Caledonia Railway Co

v Colt (186) 3 Macq 833……………………………………………….. Alexander v Perpetual Trustees WA Ltd [2002] 937

Callaghan (deceased), re

[1985] Fam 1……………………………………………………………. Illott v Mitson [2014] 575; Illott v Mitson [2015] 1399 CA

Callendar

v Callendar 1975 SC 183………………………………………………. McDowall v IRC [2004]221

Caller

v Gray (No 1) [2002] 1 WLR 2000 HL………………………………… Bowman v Fels [2005] 481 CA

Calma

v Sesar [1992] 2 NTLR 37……………………………………………… Leeburn v Derndorfer [2004] 867; Hartshorne v Gardner [2008]

837

Calow, in re

[1928] Ch 710…………………………………………………………… Pennington v Waine (No 2) [2003] 1011

Calvin

75

v Carr [1980] AC 574………………………………………………….. Garcha v Charity Commission [2015] 453

Cameron

deceased, in re [1999] Ch 386………………………………………… Re the Esteem Settlement [2001] 641; Re the Esteem Settlement, Grupo

Torras SA v Al-Sabah [2002] 337; Race v Race [2002] 1193; Re Clapham

[2006] 203; Musson v Bonner [2010] 1369; Re Frost [2013] 673; Ross v A

[2016] 495

v Treasury Solicitor [1996] 2 FLR 716………………………………... Garland v Morris [2007] 797; Ilott v Mitson [2011] 779 C); Christofides

v Seddon [2014] 215; Ilott v The Blue Cross [2017] 533

Camille and Henry Dreyfus Foundation Inc

v IRC [1954] 1 Ch 672…………………………………………………. Routier v HMRC [2014] 1717; Human Dignity Trust v Charity

Commissioners [2015] 789; Routier v HMRC [2016] 1663

v IRC [1956] AC 39…………………………………………………….. A Civil Engineer v IRC [2002] 491 SpC; Routier v HMRC [2014] 1717;

Routier v HMRC [2016] 1663

Camp and Bourini

v The Netherlands (2002) 34 EHRR 59 ………………………………. Gregg v Pigott [2012] 953

Campbell

re [1996] 2 All ER 537…………………………………………………. Abrahams v Abrahams [2000] 593; Walden v Atkins [2013] 1465

v Campbell (1848) 10 D 461…………………………………………… Re Baronetcy of Pringle of Stichill [2016] 1117

v Edwards [1976] 1 WLR 403…………………………………………. Vimercati v BV Trustees Ltd [2013] 157

v Gillespie [1900] 1 Ch 225 Henchley v Thompson [2018] 1289

v Griffin [2001] WTLR 981……………………………………………. Jennings v Rice [2002] 367 CA; Thorner v Major [2008] 1289 CA; Luo

v Estate of Hui & anr [2009] 849; Henry v Henry [2010] 1011 PC

v MGN Ltd [2004] 2 AC 457………………………………………….. Independent News and Media v A [2010] 55; Dawson-Damer v Taylor

Wessing LLP [2016] 253; Re the Baronetcy of Pringle of Stichill [2016]

1117; Dawson-Damer v Taylor Wessing LLP [2018] 57 CA

v UK (1982) 4 EHRR 293……………………………………………… Burden v UK [2007] 607 (4th); Burden v UK [2008] 1129 Grand Ch

v UK [1992] 15 EHRR 137…………………………………………….. Bowman v Fels [2005] 481 CA

v Wardlaw (1883) 8 App Cas 641……………………………………... Trustees of Mrs PL Travers Will Trust v HMRCC [2013] 1831

Campbell and Fell

v UK (28 June 1984)…………………………………………………… Ordre des barreaux francophones et germanophone v Conseil des


Canada Inc

76

v Doctor (unrep. 12/12/1997)………………………………………….. Armstrong v Onyearu [2017] 415

Canada Safeway Ltd

v Thompson (1951) 3 DLR 295 ……………………………………….. Ultraframe (UK) Ltd v Fielding [2007] 835

v Thompson (Form of Order) (1952) 2 DLR 591…………………… Ultraframe (UK) Ltd v Fielding [2007] 835

Canada Seaconsar Far East Ltd

v Bank Markazi Jomhouri Islami Iran [1994] 1 AC 438……………. Chellaram v Chellaram [2002] 675

Canada Trust Co

v Stolzenberg (No2) [2002] 1 AC 1……………………………………. Taylor v Midland Bank Trust Company [2002] 95; Chellaram v Chellaram

[2002] 675

Canada Trust Co and The Queen, re

(1972) 30 DLR (3rd) 764………………………………………………... Re Bloom, Bernstein v The Queen [2004] 613

Canada Trustco Mortgage Co

v R [2005] 2 SCR 601 Can FC…………………………………………. Antle v R [2010] 373; Gomez v Gomez-Manche Vives [2008] 621

Canadian Aero Service Ltd

v O’Malley (1969) CPR 1 (Ont CJ); (1971) 23 DLR

(3d) 632 (Ont CA); (1973) 40 DLR (3d) 371 (SC)……………………… Kao Lee & Yip v Koo [2003] 1283; Ultraframe (UK) Ltd v Fielding [2007]

835; Trinkler v Beale [2009] 1091; Libertarian Investments Ltd v Hall

[2015] 241; Easingwood v Cockcroft [2016] 1675

Canadian Land Reclaiming & Colonizing Co, re

(1880) 14 Ch D 660…………………………………………………….. Ultraframe (UK) Ltd v Fielding [2007] 835

Canadian Oil Works Corporation, re (Hay’s case)

(1875) 10 Ch App 593………………………………………………….. FHR European Ventures v Mankarious [2013] 631

Cancer Research Campaign

v Ernest Brown [1998] PNLR 592…………………………………….. Chappell v Somers & Blake [2003] 1085; Rind v Theodore Goddard

[2008] 699; Martin v Triggs Turner Bartons [2010] 671; RSPCA v Sharp [2011] 311

Cank

v Broadyard Associates (unreported 11th July 2000)………………….. Placito v Slater [2004] 407

Canny Gabriel Castle Jackson Advertising Pty Ltd

v Volume Sales (Finance) Pty Ltd [1974] HCA 22…………………… Trinkler v Beale & ors [2009] 1091

Canson Enterprises Ltd

v Boughton & Co (1991) 85 DLR 4th 129……………………………… Wight v Olswang (No 2) [2000] 783; Youyang Pty Ltd v Minter Ellison

77

[2003] 751; AIB Group (UK) plc v Mark Redler [2013] 1303; AIB Group v

Mark Redler & Co [2015] 187; Libertarian Investments Ltd v Hall [2015]

241; O’Keefe v Caner [2017] 615

Cantor

v Cox (1975) 239 EG 121………………………………………………. Collier v Collier [2003] 617

Caparo Industries plc

v Dickman [1990] 2 AC 605…………………………………………… Bacon v Howard Kennedy [2000] 169; Killick v PriceWaterhouseCoopers

[2001] 699; Abou-Rahmah v Abacha [2006] 377; Feltham v Freer

Bouskell [2013] 1363

Cape Brandy Syndicate

v IRC [1921] 1 KB 64…………………………………………………. Green v IRC [2005] 75; Wagstaff v HMRC [2014] 547; R (ZYN) v Walsall

MBC [2014] 1649

Cape Breton Co, in re

(1885) 29 Ch D 795…………………………………………………….. Sinclair Investments v Versailles Trade Finance [2011] 1043

Cape Pacific Ltd

v Lubner Controlling Investments (Pty) Ltd 1995 (4) SA 790………. Prest v Petrodel Resources Ltd [2013] 1249

Capita ATL Pension Trustees Ltd

v Gellately [2011] EWHC 485 (Ch)……………………………………. Re MF Global UK Ltd [2013] 1239

Capital &Counties Bank Ltd

v Henry (1882) 7 App CAS 741 ……………………………………….. Ratiu v Conway [2006] 101

Capital Finance Co Ltd

v Stokes [1969] 1 Ch 261………………………………………………. Scott v Southern Pacific Mortgages Ltd [2015] 1067

Car and Universal Finance Co Ltd

v Caldwell [1964] 1 All ER 290 ………………………………………. Halley v The Law Society [2003] 845

Carafe Trust, re;

Guardian Trust Co Ltd v Louveaux [2006] WTLR 1329…………… Alhamrani v Russa Management Ltd [2007]1317

Carapeto (see Re Good)

Cardigan

v Curzon-Howe (1885) 30 Ch D 531…………………………………... Re Circle Trust, HSBC International v Wong [2007] 631

Carl Zeiss Stiftung

v Herbert Smith & Co (No 2) [1969] 2 WLR 427……………………. Cobbe v Yeomans Row Management Ltd [2005] 625 Ch; Sinclair

78


v Versailles Trade Finance [2011] 1043; Credit Agricole v Papadimitriou

[2016] 109

Carlill

v Carbolic Smoke Ball Co [1893] 1 QB 256………………………….. Bardissy v D’Souza [2003] 929; Soulsbury v Soulsbury [2007] 1841

Carlow, re

[1928] Ch 710…………………………………………………………… Cronin v De Hamel [2017] 447

Carlton

v Goodman [2002] EWCA Civ 545……………………………………. Oxley v Hiscock [2004] 709; Fowler v Barron [2008] 819; Barrett v

Barrett [2009] 201; Quaintance v Tandan [2014] 1609

Carmichael

v National Power PLC [1999] 1 WLR 2042…………………………... Thorner v Major [2009] 713 HL

Carnoustie Universal SA

v IFT [2002] 2 All ER (Comm) 657…………………………………… Gomez v Gomez-Manche Vives [2008] 621 HC

Caroline Chisholm Village Pty Ltd, re

(1980) 1 BRP 9507……………………………………………………… Re Barlow, Dalton v Ellis [2008] 1333

Carr

re [1948] 3 DLR 668……………………………………………………. Shovelar v Lane [2011] 1411

v Isard [2007] WTLR 409……………………………………………… Chada v HMRC [2015] 745

v Shaw (1913) 32 GLR 437…………………………………………….. Hostick v The New Zealand Railway & Locomotive Scoceity Waikato

Branch [2007] 1563

Carr-Glynn

v Frearsons [1998] 4 All ER 225……………………………………… Corbett v Bond Pearce [2000] 655 QBD; Gibbons v Nelsons [2000] 453;

Chappell v Somers & Blake [2003] 1085; Humblestone v Martin Tolhurst

Partnership [2004] 343; Daniels v Thompson [2004] 511; Rind v

Theodore Goddard [2008] 699; Littlewood v Wilkinson Woodward [2009]

1189; Vinton v Fladgate Fielder [2010] 1043; Hughes v Richards [2011]

997; Feltham v Freer Bouskell [2013] 1363; Herring v Shorts Financial

Services LLP [2016] 1203; Lee v Lee [2018] 197

Carradine Properties

v DJ Freeman & Co (1982) 126 SJ 157 ………………………………. Estill v Cowling Swift Kitchen [2000] 417

Carreras Group Ltd

79

vStamp Commissioner (Jamaica) [2004] UKPC 16………………….. McLaughlin v HMRCC [2012] 855

Carreras Rothmans Ltd

v Freemans Matthews Treasure Ltd [1985] Ch 207…………………. Twinsectra v Yardley [2000] 527 CA; Re Japan Leasing (Europe) plc

[2000]301; Twinsectra Ltd v Yardley [2002] 423 HL; Commerzbank AG v

IMB Morgan Plc [2005] 1485; Habana Ltd v Kaupthing Singer &

Friedlander [2011] 275; Du Preez v Kaupthing Singer & Friedland (IoM)

[2011] 561

Carrington, in re

[1932] 1 Ch 1…………………………………………………………… Pennington v Waine (No 2) [2003] 1011

Carrodus

v Carrodus [1913] VLR 1……………………………………………… Perpetual Trustees WA Ltd v Darvell [2002] 1349

Carrol

v Carrol [1999] 4 IR 241………………………………………………. Prendergast v Joyce [2010] 289

Carron Iron Company, the

v McClaren (1855) HLC 417………………………………………….. Al-Bassam v Al-Bassam [2004] 157

Carruthers

v Cairns (1890) 17 R 769………………………………………………. Spread Trustee Co Ltd v Hutcheson [2012] 317

v Carruthers [1896] AC 659…………………………………………… Spread Trustee Co Ltd v Hutcheson [2012] 317

Carson

v Secretary of State for Work and Pensions [2006] 1 AC 173………. Re CIS/213/2004, CIS/214/2004 [2008] 189; McCall v HMRCC [2008] 865

Carstairs

v Sykes [2000] STC 1103………………………………………………. Turberville v HMRCC [2010] 899

Carter

v Carter (1969) 70 WWR 237…………………………………………. Pecore v Pecore [2007] 1591

v Palmer (1842) 8 Cl & F 657…………………………………………. FHR European Ventures v Mankarious [2013] 631; FHR European


Carter Commercial Developments

v Bedford BC [2001] EWHC (Admin) 669……………………………. Richards v Worcestershire CC [2017] 117

Carteret, re de

Foster v de Carteret [1933] Ch 103…………………………………… Re AITC Foundation [2005] 1265

Cartwright

v Cartwright (1983) 4 FLR 46…………………………………………. P v P [2015] 1039

80

Carver

v Duncan [1985] 1 AC 1082…………………………………………… Clay’s Trustees v HMRCC [2007] 643 SC; Trustees of Mrs PL Travers

Will Trust v HMRCC [2013] 1831

Casdagli

v Casrdagli [1918] P 89………………………………………………… Vocicevic v Aleksic [2018] 1545

Casio Computer Co Ltd

v Sayo [2001] EWCA Civ 661…………………………………………. Novoship (UK) v Nikitin [2014] 1521

Cash & Carry

v Inspector of Taxes [1998] STC (SCD) 46…………………………… Erdal v HMRCC [2011] 1761

Castle Mail Packets Company, ex parte, in re Payne

(1886) 18QBD 154……………………………………………………… Re Woodland-Ferrari [2002] 1539

Catchpole

v Trustees of Alitalia Airline’s Pension Scheme [2010] EWHC 1809 (Ch)……………………………………….. English v Keats [2018] 91

Cathcart, re

[1893] 1 Ch 466………………………………………………………… Re MB [2006] 299; EG v RS [2010] 1757; Re HC, SC v London Borough

of Hackney [2010] 1833

Cathcart’s Trustees

v Heneage’s Trustees (1883) 10 R 1205………………………………. Douglas’s Trustees v HMRCC [2007] 663

Catnic Components Ltd

v Hill & Smith Ltd [1982] RPC 183…………………………………... Marley v Rawlings [2014] 299 SC; Brooke v Purton [2014] 745; Guthrie v

Morel [2016] 273

Caton’s Administrators

v Couch (HMIT) [1995] STC (SCD) 34 ………………………………. Marks v Sherred (HMIT) [2004] 1251; Executors of MacArthur v

HMRCC [2008] 1185; Erdal v HMRCC [2011] 1761

Cattermole

v Prisk [2006] 1 FLR 697……………………………………………… Re Key, Key v Key [2010] 623; Scammell v Farmer [2008] 1261; Pearce v

Beverley [2014] 85

Cattles plc

v Welcome Financial Services Ltd [2009] EWHC 3027 ……………… Mills v HSBC Trustee (CI) Ltd [2010] 235

Cattley

v Pollard [2007] WTLR 245…………………………………………… Peconic Industrial Developments Ltd v Lau Kwok Fai [2009] 121; Peconic

81

Industrial Development Ltd v Lau & ors [2009] 999; Statek Corporation v

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

Williams v Central Bank of Nigeria [2014] 873 SC; O’Keefe v Caner

[2017] 615

Caudle

v LD Law Ltd [2008] WTLR 587……………………………………... Haastrup v Okorie [2016] 803

Cave

v Cave (1880) 15 Ch D 639……………………………………………. Sinclair Investments v Versailles Trade Finance [2011] 839

v Robinson Jarvis & Rolf [2003] AC 384……………………………. Jessup v Wetherell [2007] 515; Trilogy Management Ltd v Harcus

Sinclair [2017] 707

Cawse

v Nottingham Lunatic Hospital Committee [1891] 1 QB 585………. The Independent Schools Council v Charity Comm. [2012] 41

Cawston’s Conveyance;

Hassard-Short v Cawston [1940] Ch 27……………………………… Fraser v Canterbury Diocesan Board of Finance [2003] 1125; Fraser v

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

Canterbury Diocesan Board of Finance (No 2) [2007] 1735 ChD

Cay

v Chamberlain [2002] EWHC 2529…………………………………… Piggott v Aulton [2003] 445

Ceart Risk Services Ltd, re


Celtic Extraction Ltd, re

[2001] Ch 475……………………………………………………….….. Re Hemming [2008] 1833

Cenlon Finance

v Ellwood (HMIT) [1962 AC 782……………………………………... Taube Trustees v HMRCC [2011] 1

Central Bank of Ecuador

v Conticorp [2015] UKPC 11………………………………………….. Davies v Davies [2016] 1175

Central Bayside General Practice Association Ltd

v Commissioner of State Revenue (Vic) (2006) 228 CLR 168………. Commissioner of Taxation v Aid/Watch Inc [2010] 423

Central Estates (Belgravia) Ltd

v Woolgar [1972] 1 QB 48; [1971] 3 All ER 651…………………….. Galmerrow Securities v National Westminster Bank [2002] 129

Central Insurance Co Ltd

v Seacalf Shipping Corporation (The Aiolos)

82

[1983] 2 Lloyd’s Rep 25………………………………………. Roberts v Gill [2010] 1223 SC

Central London Property Trust Ltd

v High Trees House Ltd [1947] KB 130……………………………… Jennings v Rice [2002] 367 CA

Central Trust and Safe Deposit Company

v Snider [1916] 1 AC 266……………………………………………… Barns v Barns [2011] 1093; McGuane v Welch [2009] 1201

Centre Trustees

v van Rooyen [2010] WTLR 17 ………………………………………. Re the A Trust [2013] 1117

Centro di Musciologia Walter Stauffer v Finanzamt Munchen

fur Korperschaften [2006] ECR I-08203……………………………… Jager v Finanzamt Kusel-Landsthuhl [2008] 1047; Persche v Finanzamt

Lüdenscheid [2009] 483; Routier v HMRC [2017] 1119

Chagos Islanders

v Attorney General [2003] EWHC 2222 (QB)………………………... Evans v Lloyd [2013] 1137; High Commissioner for Pakistan v Nizam of

Hyderabad [2016] 1763

[2004] EWCA Civ 997……………………….. High Commissioner for Pakistan v Nizam of Hyderabad [2016] 1763

Chaine-Nickson

v The Bank of Ireland [1976] IR 393………………………………… Rosewood Trust v Schmidt [2001] 1081 IoMHC; Stuart-Hutcheson v

Spread Trustee Company Ltd [2002] 1213; Schmidt v Rosewood Trust Ltd

[2003] 565 PC; Foreman v Kingstone [2005] 823; Bathurst v Kleinwort

Benson (Channel Islands) Trustees Ltd [2007] 759

Challinor

v Juliet Bellis and Co [2013] EWHC 347 (Ch)……………………….. Wise v Jiminez [2014] 163; Barnett v Creggy [2016] 17

Chamber’s Trustees

v Smith 5 R (HL) 151………………………………………………….. Douglas’s Trustees v HMRCC [2007] 663

Chamberlain

v the Queen (No 2) (1984) 153 CLR 521……………………………… Nolan v Nolan [2004] 1261

Chamberlaine

v IRC (1943) 25 TC 317……………………………………………….. Jones v Garnett (HMIT) [2004] 1211 SpC; Jones v Garnett (HMIT)

[2007] 1229 HL

Chambers

v Miller (1862) 13 CBNS 125………………………………………….. Du Preez v Kaupthing Singer & Friedland (IoM) [2011] 561

Chan

v Leung [2002] BPIR 723……………………………………………… Luo v Estate of Hui [2009] 849; Smith v Herbert [2016] 897

83

v Zacharia (1984) 154 CLR 178………………………………………. Kao Lee & Yip v Koo [2003] 1283; John Taylors v Masons [2005] 1519;

Ultraframe (UK) Ltd v Fielding [2007] 835; Sinclair Investments v

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

Trade Finance [2011] 1043; FHR European Ventures v Cedar Capital

Partners [2014] 1135

Chandamal

v HMRC [2012] UKFTT 188(TC)…………………………………….. Curtis Green v HMRC [2015] 1337

Chang

v Registrar of Titles (1976) 137 CLR 177…………………………….. Jerome v Kelly [2004] 681 HL; Scott v Southern Pacific Mortgages Ltd

[2015] 1067

Channel Tunnel Group Ltd

v Balfour Beatty Construction Ltd [1993] AC 334…………………. Tasaruff Mevduati Sigorta Fonu v Merrill Lynch [2011] 1249

Channon

v Perkins [2005] EWHC 1510 (Ch)……………………………… Channon v Perkins [2006] 425 CA

[2006] WTLR 425 CA…………………………………. Re Morgan, Griffin v Wood [2008] 73;.Re Walters, Olins v Walters [2008]

329 (ChD); Ahluwalia v Singh [2012] 1; Wharton v Bancroft [2012] 693;

Poole v Everall [2016] 1621; Wilson v Lassman [2018] 1577

Chaplin

v Hicks [1911] 2 KB 786……………………………………………….. Jowell v Bramwell-Jones [2002] 31; Kao Lee & Yip v Koo [2003] 1283;

Feltham v Freer Bouskell [2013] 1363

Chapman

re, Cocks v Chapman [1896] 2 Ch 763………………………………. Spread Trustee Co Ltd v Hutcheson [2012] 317; Brudenell-Bruce v Moore

[2015] 373

v Chapman [1954] AC 428……………………………………………. Re the trusts of two insurance policies, CD v D [2004] 751; In the matter

of X [2009] 353; Sutton v England [2010] 335; Southgate v Sutton [2011]

1235; Re Dion Investments Pty Ltd [2014] 1333; An application for

information about a trust [2015] 559; Davidson v Seelig [2016] 629;

Collins v Collins [2016] 1145; ET v JP [2018] 109

v Gibson (1791) 3 Bro CC 229…………………………………………. Re The Shinorvic Trust [2013] 337

Chapman’s Settlement Trusts (No 2), re

[1959] 1 WLR 372………………………………………………………. Re RGST Settlement, Ridgwell v Ridgwell [2008] 527; V v T [2015] 173

Chappell

84

v Cooper [1980] 1 WLR 958…………………………………………… Adams v Schofield [2004] 1049

v United Kingdom [1990] 12 EHRR 1………………………………… Nield-Moir v Freeman [2018] 255

Charalambous

v Charalambous [2004] WTLR 1061…………………………………. C v C [2016] 223

Charbrook Ltd

v Persimmon Homes Ltd [2007] EWHC 209 (Ch)…………………… Newall v Lewis [2008] 1649

[2008] EWCA Civ 183……………………….. Newall v Lewis [2008] 1649

Charter Reinsurance Co Ltd

v Fagan [1997] AC 313 ………………………………………………... R (on the application of Walford) v Worcestershire CC [2014] 701

Charkham

v IRC [2000] RVR 7……………………………………………………. HSBC Trust Co (UK) Ltd v Twiddy (HMRCC) [2006] 1533; St Clair-Ford

v Ryder (HMRCC) [2006] 1647

Charles

v Barzey [2003] WTLR 343……………………………………………. Baynes v Hedger [2008] 1719

v Federal Commissioner of Taxation (1954) 90 CLR 598…………… CPT Custodian Ltd v Commissioner of State Revenue [2006] 447

v Fraser [201] WTLR 1489……………………………………………. Fry v Densham-Smith [2011] 387; Legg v Burton [2017] 1017

Charles Rikards Ltd

v Oppenheim [1950] 1 KB 616………………………………………… Jennings v Rice [2002] 367 CA

Charlesworth

v Relay Roads Ltd [2000] 1 WLR 19………………………………….. Robinson v Fernsby [2004] 257

Charman

v Charman [2006] WTLR 1 (disclosure)……………………………… Charman v Charman [2006] 1349 HC; Charman v Charman [2007]

1151 CA; PJC v ADC [2009] 1419; Jennings v Jennings [2010] 215;

Whaley v Whaley [2011] 1267; BJ v MJ [2012] 395; Clayton v Clayton

[2016] 955; AAZ v BBZ [2017] 765

v Charman [2006] WTLR 1349 (HC)…………………………………. Charman v Charman [2007] 1151 CA; Oakley v Osiris Trustees Ltd

[2009] 461 PC; PJC v ADC [2009] 1419

v Charman (No 4) [2007] WTLR 1151 (CA) …………………………. A v A [2009] 1; PJC v ADC [2009] 1419; B v B [2010] 1689; Whaley v

Whaley [2011] 1267; K v L [2012] 153; AR v AR [2012] 373; BJ v MJ

[2012] 395; Lilleyman v Lilleyman [2012] 1007; Tchenguiz-Imerman v

Imerman [2014] 135; WA v Exors of HA [2015] 1471; Clayton v Clayton

[2016] 955; Hamilton v Hamilton [2016] 1699; AAZ v BBZ [2017] 765

85

Charrington, re (unreported 26th November 1975 HKSC)…………………….. Raftland Pty Ltd v Federal Commissioner of Taxation [2006] 657;

Shinebond Ltd v Carrol (HMIT) [2006] 699

Chartbrook Ltd

v Persimmon Homes Ltd [2009] UKHL 38…………………………… Dominion Corporate Trustees Ltd v Capmark Bank [2011] 1747; Drake v

Harvey [2011] 1557; WF v HF [2012] 1079; Scarfe v Matthews [2012]

1579; Day v Day [2013] 817; Marley v Rawlings [2014] 299 SC; Rathbone

Brothers Plc v Novae Corporate Underwriting [2015] 301; Brennan v

Prior [2016] 203; Gorbunova v Estate of Boris Berezovsky [2016] 1591;

Jump v Lister [2017] 61; Ong v Ping [2018] 1365

Charter plc

v City Index Ltd [2008] Ch 313……………………………………….. Bagus Investments Ltd v Kastening [2012] 1675

Charter Reinsurance Co Ltd

v Fagan [1997] AC 313 ………………………………………………… Mills v HSBC Trustee (CI) Ltd [2010] 235

Chartres, re

[1927] Ch 466………………………………………………………….. Bassett v Basset [2005] 51

Chase Manhattan Bank NA ;

v Israel-British Bank (London) Ltd [1981] Ch 105………………….. Shalson v Russo [2003] 1165; Clark v Cutland [2004] 629; Commerzbank

AG v IMB Morgan Plc [2005] 1485; Re Farepak Food & Gifts Ltd, Dubey

v HMRCC [2007] 1407; Angove’s Pty Ltd v Bailey [2016] 1309

Chase Manhattan Equities

v Goodman [1991] BCLC 897…………………………………………. Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2004] 1;

MacKinnon v Regent Trust Company Ltd [2005] 1367; A v A [2009] 1;

Patel v Mirza [2014] 1567 CA

Chatsworth Investments Ltd

v Cussins (Contractors) Ltd [1969] 1 WLR] 1………………………... Roberts v Gill [2010] 1223 SC

Chattock

v Muller (1878) 8 ChD 177…………………………………………… Banner Homes v Luff Developments [2000] 473; Hooper v Gorvin [2001]

575

Chavasse, re

(unreported 14 August 1954)……………………………………………. Fraser v Canterbury Diocesan Board of Finance (No 2) [2007] 1735

Chawda, re

[2014] BPIR 49…………………………………………………………. Armstrong v Onyearu [2017] 415

86

Cheese

v Thomas [1994] 1 WLR 129………………………………………….. Vale v Armstrong [2004] 1471; Prendergast v Joyce [2010] 289; Smith v

Cooper [2011] 691; Bainbridge v Bainbridge [2016] 943

Chellaram

v Chellaram [1985] Ch 409……………………………………………. Re Carapiet’s Trusts, Manoogian v Sonsino [2002] 989; Re Al-Bassam,

Al-Bassam v Al-Bassam [2003] 1; Chellaram v Chellaram [2002] 675

v Chelleram (No 2) [2002] WTLR 675………………………………... Gomez v Gomez-Manche Vives [2008] 621 HC; Gomez v Gomez-Monche

Vives [2008] 1623 CA

Chelsea Cloisters Ltd, re

(1980) 41 P&CR 98……………………………………………………. Re Branston & Gothard Ltd, Hill v Phillips [2007] 85; Habana Ltd v

Kaupthing Singer & Friedlander [2011] 275; Du Preez v Kaupthing

Singer & Friedland (IoM) [2011] 561

Chen

v Ng [2017] UKPC 27………………………………………………….. Wall v Munday [2018] 337

Cheni (orse Rodriguez)

v Cheni (Cheni) [1965] P 85…………………………………………… XCC v AA [2012] 1645

Cherry

v Boultbee (1829) 2 Keen 319; affirmed 4 My &Cr 442………………. The Russell-Cooke Trust Co v Richard Prentis & Co [2003] 1529; Squires

v AIG Europe (UK) Ltd [2006] 705; Re Kaupthing Singer & Friedlander

Ltd [2011] 79

Cheryl Investments Ltd

v Saldhana [1978] 1 WLR 1329……………………………………….. Fraser v Canterbury Diocesan Board of Finance [2003] 1125

Chettiar

v Chettiar [1962] AC 294……………………………………………… Barrett v Barrett [2009] 201; Collier v Collier [2003] 617; O’Kelly v

Davies [2016] 333

Chetty

v Chetty [1916] 1 AC 603……………………………………………… Milburn-Snell v Evans [2011] 1213; Haastrup v Okorie [2016] 803

Chetwode

v IRC [1977] 1 WLR 248………………………………………………. Howell v Trippier [2004] 839

Chevron Petroleum UK Ltd

v BP Petroleum Ltd [1981] STC 689…………………………………. Pike v HMRC [2015] 475

Chhokar

87

v Chhokar [1984] FLR 313…………………………………………….. Davis v Jackson [2017] 465

Chichester Diocesan Fund & Board of Finance

v Simpson [1944] AC 341……………………………………………… Davies v Sharples [2006] 839; Easingwood v Cockcroft [2016] 1675

Chick

v Commissioner of Stamp Duties [1954] AC 57 PC…………………. Fuller v Evans [2000] 5; Buzzoni v HMRCC [2011] 1163; Buzzoni v

HMRCC [2013] 47; Buzzoni v HMRC [2014] 423

Chief Commissioner of Land Tax (NSW)

v Macary Manufacturing Pty Ltd (1999) 48 NSWLR 454………….. CPT Custodian Ltd v Commissioner of State Revenue [2006] 447

Chief Commissioner of Stamp Duties for New South Wales

v Buckle (1998) 72 ALJR 242…………………………………………. CPT Custodian Ltd v Commissioner of State Revenue [2006] 447; ATC

(Cayman) Ltd v Rothschild Trust Cayman Ltd [2007] 951; McKnight v Ice

Skating Queensland Incorporated [2007] 989 QSC

v ISPT Pty Ltd (1998) 45 NSWLR 639 ………………………………. CPT Custodian Ltd v Commissioner of State Revenue [2006] 447

Chief Constable of Kent

v V [1983] QB 34………………………………………………………. Tasaruff Mevduati Sigorta Fonu v Merrill Lynch [2011] 1249

Chief Supplementary Benefit Officer

v Leary [1985] 1 All ER 1061…………………………………………. JP Gilchrist Trust v HMRC [2014] 1209

Chikuma, the

[1981] 1 WLR 314……………………………………………………… Du Preez v Kaupthing Singer & Friedland (IoM) [2011] 561

Child Maintenance and Enforcement Commission

v Beesley [2010] EWCA Civ 1344…………………………………….. Berry v Child Support Agency [2016] 1327

Childers

v Childers (1857) 3 K & J 310…………………………………………. Collier v Collier [2003] 617

Chilonder and Herrington, re

[1907] 1 Ch 58………………………………………………………….. Glenister v Moody [2005] 1205

Chinachem Charitable Foundation Ltd

v Chan Chun Chuen [2011] 14 HKCFAR 798………………………... Libertarian Investments Ltd v Hall [2015] 241

Chinn

v Hochstrasser [1981] AC 533………………………………………… Jones v Garnett (HMIT) [2006] 67; Jones v Garnett (HMIT) [2007] 1229

HL; Patmore v HMRCC [2011] 125

Chippendale, ex parte

(1854) 4 De GM & G 19………………………………………………… IFG International v French [2013] 251; IFG International v French

88

[2014] 1191

Chittock

v Stevens [2000] WTLR 643…………………………………………… Austin v Woodward [2012] 561; Brooke v Purton [2014] 745; Reading v

Reading [2015] 1245; Fielden v Christie-Miller [2015] 1689; The Royal

Society v Robinson [2017] 299

Chitty’s Will Trusts, re

[1970] Ch 254…………………………………………………………… Ulrich v Treasury Solicitor [2005] 385

Cho Ki Yau Trust, Trustees of

v Yau Estate (1999) 29 ETR (2d) 204…………………………………. Pecore v Pecore [2007] 1591

Chohan

v Saggar [1992] BCC 306……………………………………………… Inland Revenue v Hashmi [2002] 19 ChD; IRC v Hashmi [2002] 1027

CA; AC v DC [2013] 747

Choko Star, the

[1996] 1 WLR 774……………………………………………………… Roberts v Gill [2010] 1223 SC

Choraria v

Sethia (unreported, 15 January 1998)…………………………………... Chopra v Bindra [2009] 781

Christ Church, Alsager, in re

[1999] Fam 141 …………………………………………………………. Re Crawley Green Road Cemetery [2001] 1269; Re Mangotsfield

Cemetery [2005] 1381

Christchurch Inclosure Act, re

(1888) 38 Ch D 520……………………………………………………... Re the Hitchen Cow Commoners Trust, AG v Hyde [2002] 1419

Christensen

v McKnight (NSW Supreme Ct Eq div 9th February 1995)……………. Re Viertel [2003] 1075

Christian Association of Jehovah’s Witnesses

v Bulgaria (1997) 24 EHRR (CD) 52…………………………………... Re Church of Scientology (E&W) [2005] 1152

Christianuyi Ltd

v HMRCC [2018] UKUT 0010 (TCC)…………………………………. Public Trustee v Harrison [2018] 299

Christie

v Ovington (1875) 1 Ch 279…………………………………………… McLaughlin v HMRCC [2012] 855

Christie deceased, re

[1979] 1 All ER 546……………………………………………………. Illott v Mitson [2015] 1399 CA; Re Blackwell dec’d [2018] 1243

Christie-Miller’s Marriage Settlement, in re

89

[1961] 1 WLR 462……………………………………………………… Mubarak v Mubarik [2009] 1543 JCA; A v B [2016] 745

Christmas Estate

v Tuck (1995) 10 ETR (2d) 47…………………………………………. Pecore v Pecore [2007] 1591

Chuang

v Wong 2012 BCSC 233……………………………………………….. Frame v Rai [2015] 1539

Church Army, re

(1906) 94 LT 599………………………………………………………. White v Williams [2010] 1083; Charity Commission v Framjee [2014]

1489

Church of England Building Society

v Piskor [1954] Ch 553 ……………………………………………….. Scott v Southern Pacific Mortgages Ltd [2015] 1067

Church of New Faith, the

v The Commissioner for Payroll Tax (1983) CLR 12………………. Re Church of Scientology (E&W) [2005] 1151

Church Norton Churchyard, re

[1989] Fam 37………………………………………………………….. Re Mangotsfield Cemetery [2005] 1381

Church Property Trustees Diocese of Newcastle

v Ebbeck (1960) 104 CLR 394………………………………………… Bassett v Basset [2005] 51

Church of Scientology (England & Wales), re

[2005] WTLR 1151…………………………………………………….. Re The Fine Lady Upon A White Horse Appeal [2006] 59; Re Sacred

Hands Spiritual Centre [2006] 873; Re Living in Radiance [2007] 683

Churchill

v Roach [2003] WTLR 779……………………………………………. Baynes v Hedger [2008] 1719; Negus v Bahouse [2008] 97; Webster v

Webster [2009] 339; Christofides v Seddon [2014] 215; Swetenham v

Walkley [2014] 847; Williams v Martin [2016] 1075

Churston’s Settled Estates, re

[1954] 1 Ch 334………………………………………………………… Tasaruff Mevduati Sigorta Fonu v Merrill Lynch [2011] 1249

CI Chemicals & Polymers Ltd

v TTE Training Ltd [2007] EWCA Civ 725………………………….. Gorbunova v Estate of Boris Berezovsky [2016] 1591

CI Law Trustees Ltd

v Minwalla [2006] WTLR 807………………………………………… A v A [2009] 1

Cia de Sguros Imperio

v Heath (REBX) Ltd [2001] 1 WLR 112……………………………… Gwembe Valley Development Co Ltd v Koshy [2004] 97 CA; Tritton

90

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

v Barnett [2018] [2018] 35

CIBC Mortgages Plc

v Pitt [1994] 1 AC 120…………………………………………………. Jennings v Cairns [2004] 361 CA

CIR see IRC

Circle Trust, re,

HSBC International Trustee v Wong [2007] WTLR 631……………. Re Bird Charitable Trust and Bird Purpose Trust, Basel Trust Corp

(Channel Islands) Ltd [2008] 1505

CIS/030/93 (18 July 1994)…………………………………………………………... Re CIS/213/2004, CIS/214/2004 [2008] 189

Citadel General Assurance Co

v Lloyd’s Bank of Canada [1997] 2 SCR 805………………………… Giles v Westminster Savings Credit Union [2006] 1745; Macklin v Dowsett

[2005] 1561

Citicorp Trustee Co Ltd

v Barclays Bank plc [2013] EWHC 2608 (Ch)………………………... Keene v Wellcon London Ltd [2014] 1011

Citizen’s Bank of Louisiana

v First National Bank of New Orleans (1873) LR 6 HL 352………… Thorner v Major [2009] 713 HL

Citro, re

[1991] Ch 142…………………………………………………………… Avis v Turner [2007] 1521; The Mortgage Corporation v Lewis Silkin

[2000] 357

City Equitable Fire Insurance Co Ltd, re

[1925] Ch 407………………………………………………………….. Spread Trustee Co Ltd v Hutcheson [2012] 317

City of London Building Society

v Flegg [1988] 1 AC 54 ………………………………………………… Popowski v Popowski [2011] 1011

City of London Corporation

v Fell [1993] QB 589…………………………………………………… Hood v HMRC [2017] 999

Civil Engineer

v IRC [2000] STC (SCD) 72………………………………………….. Surveyor v IRC [2003] 111

Civilian War Claimants Association Ltd

v The King [1932] AC 14……………………………………………… High Commissioner for Pakistan v Nizam of Hyderabad [2016] 1763

CK Consultants (Plastics) Ltd

v Vines & Burnett Christie Finance Ltd (unreported 1982)………… Stuart-Hutcheson v Spread Trust Co Ltd [2002] 1213; Spread Trustee Co

91

Ltd v Hutcheson [2012] 317

CL, re

[1969] Ch 587…………………………………………………………… Re T Settlement [2002] 1529; X v A [2006] 171; Re Leigh’s Settlement

Trusts [2006] 477; Wright v Gater [2012] 549; V v T [2015] 173

Clafin

v Clafin (1889) 20 NE 454…………………………………………….. CPT Custodian Ltd v Commissioner of State Revenue [2006] 447

Clancy

v Clancy [2003] WTLR 1097………………………………………….. Re Perrins (dec'd), Perrins v Holland [2009] 1387 HC; Perrins v


Clark

v Green [1995] STC (SCD) 99…………………………………………. Robertson v IRC (costs) [2002] 907;

v HMRC TC 01164……………………………………………………... Taylor (deceased) v HMRC [2014] 357; Ross v HMRC [2018] 1417

v Watson 1982 SLT 450………………………………………………... White v Minnis [2000] 755

Clark’s Goods, re

(1839) 2 Curt 329……………………………………………………….. Barrett v Bem [2011] 1117

Clark Boyce

v Mouat [1994] 1 AC 428………………………………………………. Hines v Willans [2002] 299; Sherman v Perkins [2002] 603

Clarke

re [1923] 2 Ch 407……………………………………………………… The Independent Schools Council v Charity Comm. [2012] 41

re [2006] EWHC 2939 (Ch)……………………………………………. Marley v Rawlings [2011] 595 Ch D

in the goods of (1858) 1 Sw & Tr 22…………………………………... Barrett v Bem [2012] 567 CA; Marley v Rawlings [2012] 639 CA

v Bruce Lance & Co [1988] 1 WLR 881……………………………… Rind v Theodore Goddard [2008] 699; Vinton v Fladgate Fielder [2010]

1043

v Clarke’s Trustees [1925] SC 693……………………………………. Spread Trustee Co Ltd v Hutcheson [2012] 317

v Earl of Ormonde (1821) Jacob 108…………………………………. Schmidt v Rosewood [2003] 565 PC; Foreman v Kingstone [2005] 823

v Edinburgh and District Tramways Co (1919) SC (HL) 35…..……. Thorner v Major [2009] 713 HL

v Hambly (2002) 46 ETR (2d) 166…………………………………….. Pecore v Pecore [2007] 1591

v Harlowe [2005] WTLR 1473………………………………………… Wilcox v Tait [2007] 1109; Ketteringham v Hardy [2011] 1367

v Marlborough Fine Art (London) Ltd [2002] 1 WLR 1731 Ch D….. Dellal v Dellal [2015] 1137; Fielden v Christie-Miller [2015] 1689

v Mouat [1994] 1 AC 428……………………………………………… Phelps vStewarts [2007] 1267

v Parker (1812) 19 Ves 1………………………………………………. Re Nathan, Nathan v Leonard [2002] 1061; AN v Barclays Private Bank

92

& Trust (Cayman) Ltd [2007] 565

Clarke’s executor

v Green [1995] STC (SCD) 99…………………………………………. Erdal v HMRCC [2011] 1761

Clarkson

v Barclays Private Bank & Trust (IoM) Ltd [2007] WTLR 1703…… Re Betsam Trust, McBurney v McBurney [2009] 1489; Pitt v Holt; Futter

v Futter [2011] 623 CA; Re A Trust, B v C [2011] 745; Futter v HMRCC;

Pitt v HMRCC [2013] 977 SC

v Clarkson [1994] BCC 921…………………………………………… Tasarruf Mevduati Sigorta Fonu v Merrill Lynch Bank and Trust


Merrill Lynch [2011] 1249

v Davies [1923] AC 100………………………………………………... Dubai Aluminium Co Ltd v Salaam [2003] 163; Gwembe Valley

Development Co Ltd v Koshy [2004] 97 CA; Cattley v Pollard [2007] 245;

Sinclair Investments v Versailles Trade Finance [2011] 839; Williams v

Central Bank of Nigeria [2014] 873 SC

v Robinson [1900] 2 Ch 722…………………………………………… Glenister v Moody [2005] 1205

Classic Herd Ltd

v Jersey Milk Marketing Board [2014] JRC 127……………………. O’Keefe v Caner [2017] 615

Clavering

v Ellison (1859) 7 HL Cas 707…………………………………………. Fraser v Canterbury Diocesan Board of Finance (No 2) [2005] 1499 HL;

AN v Barclays Private Bank & Trust (Cayman) Ltd [2007] 565

Clay

v Chamberlain [2002] EWHC 2529 QB………………………………. Piggott v Aulton [2003] 445

v Clay (2001) 202 CLR 410……………………………………………. Nolan v Nolan [2004] 1261

v IRC [1914] 3 KB 466 ………………………………………………… Dutton v Dutton [2001] 563

Clayton

v Ramsden [1943] AC 320……………………………………………. Re Nathan, Nathan v Leonard [2002] 1061; Fraser v Canterbury

Diocesan Board of Finance (No 2) [2005] 1499 HL

Clayton’s Case,

Devaynes v Noble (1816) 1 Mer 572………………………………….. Re Russell-Cooke Trust Co [2003] 81; Commerzbank AG v IMB Morgan

Plc [2005] 1485; Turner v Jacob [2008] 307; Sinclair Investments v

Versailles Trade Finance [2011] 839; Charity Commission v Framjee

[2014] 1489

93

Clayton’s deed poll, re

[1980] Ch 99……………………………………………………………. Fraser v Canterbury Diocesan Board of Finance [2003] 1125

Cleadon Trust Ltd, in re

[1939] Ch 286…………………………………………………………… Investec v Glenalla [2017] 205

Cleare

v Cleare (1865-69) LR 1 P&D 655……………………………………. Elliott v Simmonds [2016] 1355

Cleaver (deceased), in re

[1981] 1 WLR 939……………………………………………………… Kasperbauer v Griffith [2000] 333; Lewis v Cotton [2001] 1117; Hines v

Willans [2002] 299; Re Woolnough, Perkins v Borden [2002] 595; Healey

v Brown [2002] 849; Birch v Curtis [2002] 965; Jiggins v Brisley [2003]

1141; Bassett v Basset [2005] 51; Re Walters, Olins v Walters [2008] 1449

CA; Re Woolnough, Perkins v Borden [2002] 595; Davies v HMRCC

[2009] 1151; Charles v Fraser [2010] 1489; Fry v Densham-Smith [2011]

387; Cawley v Lillis [2013] 559; Legg v Burton [2017] 1017

v Mutual Fund Life Association [1892] 1 QB 147…………………… Henderson v Wilcock [2016] 475

Clegg

v Edmondson (1857) De M&G 787…………………………………… Kao Lee & Yip v Koo [2003] 1283; Murad v al-Saraj [2005] 1573

Cleland and others (Dick’s Trustees)

v Robertson (1901) 3F 1021…………………………………………… Trustees of Mrs PL Travers Will Trust v HMRCC [2013] 1831

Clemens

v Clemens Estate [1956] SCR 286…………………………………….. Pecore v Pecore [2007] 1591

Clementson

v Gandy (1836) 1 Keen 309…………………………………………….. Frear v Frear [2009] 221

Clergy Orphan Corporation, in re

[1894] 3 Ch 145………………………………………………………… Perkins v Women’s Total Abstinence Educational Union [2004] 133

Clibbery

v Allen [2002] Fam 261 ………………………………………………… P v P [2003] 1449

Cliff, re

[1893] 2 Ch D 21……………………………………………………….. Re The Hanover Trust [2016] 1755

Clifford, re

Mallam v McFie [1912] 1 Ch 29………………………………………. Re Clements Estate [2007] 1717

Clock Investments

94

v Hardwood Estates Ltd (1977) 16 OR (2d) 671……………………… Gonder v Evans [2011] 41

Clore deceased, re

(No 1) [1982] Ch 456…………………………………………………… Khan v Crossland [2012] 841

(No 2)Official Solicitor v Clore [1984] STC 600……………………… Surveyor v IRC [2003] 111

Clore’s Settlement Trusts

Sainer v Clore [1966] 1 WLR 955……………………………………. Re the Esteem Settlement [2001] 641; Re the Esteem Settlement [2002]

337; Re T Settlement [2002] 1529; X v A [2006] 171; Re Leigh’s

Settlement Trusts [2006] 477; Burton v HMRCC [2009] 1499; Pitt v Holt;

Futter v Futter [2011] 623 CA; Buzzoni v HMRCC [2013] 47

Close Trustees (Switzerland) SA

v Vildosola [2008] 1543………………………………………………… HMRCC v Trustees of the Peter Clay Discretionary Trust [2008] 843

Clough

v Bond (1838) 3 M&C 490…………………………………………….. Hulbert v Avens [2003] 387; AIB Group (UK) plc v Mark Redler [2013]

1303

Cloughton, re

(unreported SCCO)…………………………………………………….. Re Radcliffe [2005] 1395

Cloutte

v Storey [1911] 1 Ch 18………………………………………………… Allan v Rea Brothers Trustees Ltd [2002] 625; Re Barr’s Settlement

Trusts [2003] 151; Sieff v Fox [2005] 891; Pitt v Holt; Futter v Futter

[2011] 623 CA; Re A Trust, B v C [2011] 745; Futter v HMRCC; Pitt v

HMRCC [2013] 977 SC; Crociani v Crociani [2015] 975

Clunis

v Camden & Islington Health Authority [1998] QB 978……………. Watts v Watts [2014] 1781; Richards v Worcestershire CC [2017] 117

CMC Holdings Ltd

v Forster [2016] JRC 149……………………………………………… O’Keefe v Caner [2017] 615

CMS Dolphin Ltd

v Simonet [2001] 2 BCLC 704…………………………………………. Kao Lee & Yip v Koo [2003] 1283; Ultraframe (UK) Ltd v Fielding [2007]

835; FHR European Ventures v Mankarious [2013] 631

CO

v CO (Ancillary Relief: Pre-marriage Co-habitation)

[2004] EWHC 287 (Fam)………………………………………………. P v E [2007] 691

Coates

95

v National Executors and Agency Co Ltd (1956) 95 CLR 494……… Barns v Barns [2011] 1093

Coates’ Trusts, re


Coats

v Gilmour [1948] Ch 340………………………………………………. Re Church of Scientology (E&W) [2005] 1151

Cobbe

v Yeoman’s Row Management Ltd [2005] WLTR 625 (HC)………... Yeoman’s Row Management Ltd v Cobbe [2006]1473 CA

(see also Yeoman’s Row Management v Cobbe for appeals)………… Yeoman’s Row Management v Cobbe [2008] 1461 HL; Herbert v Doyle

[2009] 589; Ely v Robson [2016] 1383

v Yeoman’s Row Management Ltd (variation of order)

unreported, 12 August 2005, HC)………………………………………. Yeoman’s Row Management Ltd v Cobbe [2006]1473 CA

Cobbold

v London Borough of Greenwich (unreported 9th August 1999) ……… Daniels v Thompson [2004] 511; Watts v Watts [2014] 1781

Cobham

v Frett [2001] 1 WLR 1775…………………………………………….. Investec v Glenalla [2017] 205

Cochrane

re, [1906] 2 Ir 200……………………………………………………… Buzzoni v HMRC [2014] 423

v IRC [1974] STC 335…………………………………………………. McLaughlin v HMRCC [2012] 855

v Moore (1890) LR 25 QBD 57 ……………………………………….. Richert v Stewards’ Charitable Foundation [2005] 371

Cock

v Cooke [1886] LR 1 P&D 241………………………………………… BQ v DQ [2011] 373; Easingwood v Cockcroft [2016] 1675

Cockburn

v GIO Finance Ltd [2001] NSWCA 177……………………………… Alexander v Perpetual Trustees WA Ltd [2002] 937

Coco

v AN Clark (Engineers) Ltd [1968] FSR 415………………………… Bluck v Information Commissioner [2008] 1

Coetzee

v SA Railways & Harbours [1933] CPD 565………………………… Jowell v Bramwell-Jones [2002] 31

Cohen

re, [1950] 2 All ER 36………………………………………………….. Holtham v Kelmanson [2007] 285

v Cohen (1929) 42 CLR 91…………………………………….………. Nolan v Nolan [2004] 1261

v Kingsley Napley [2005] PNLR 37…………………………………… Jessup v Wetherell [2007] 515

Cohen’s Will Trusts, re

96

[1959] 1 WLR 165……………………………………………………… Wright v Gater [2012] 549

Coffill

v Commissioner of Stamp Duties (120) 20 SR(NSW) 278……………. Barns v Barns [2005] 1093

Colchester Estates (Cardiff)

v Carlton Industries plc [1984] 2 All ER 601………………………… Re BXL Services [2012] 1695; Randall v Randall [2015] 99; Seddon v

HMRC [2015] 1103; James v James [2018] 1313

Cole,

re [1964] Ch 175………………………………………………………… Day v Harris [2013] 591

a bankrupt, re [1964] 1 Ch 193………………………………………. The Law Society v Southall [2001] 725; Scott v HMRC [2015] 1461

v Postal Administration Committee and

States of Jersey Police [2003] JRC 152………………………. O’Keefe v Caner [2017] 615

Colebrook’s Conveyances

[1972] 1 WLR 1397……………………………………………………. In the matter of the Smouha Family Trust [2000] 133; Farmer v Sloan

[2005] 521

Coleman, re

(unreported 12th July 1985 (Jersey)…………………………………….. In the matter of the Smouha Family Trust [2000] 133

Coleman Estate, re Jessie

[May 2008] NSSC 396…………………………………………………. Re Willis, Willis v Wilson [2010] 169; Executors of Glass v Segerman

[2008] 1615

Colen

v Cebrian Ltd [2004] IRLR 210………………………………………. Watts v Watts [2014] 1781

Coley

re, Hollinshead v Coley [1903] 2 Ch 102…………………………….. Peasley v Governors of Haileybury [2001] 1365

v Coley [1975] Fam 195………………………………….……………. Wilcox v Tait [2007] 1109

Colin Moore

v HMRC [2011] UKUT 239 (TCC)……………………………………. Gedir v HMRC [2016] 775

Collard’s Will Trusts, re

Lloyds Bank Ltd v Rees [1961] Ch 293 ………………………………. Kain v Hutton [2008] 1381 NZSC

Collector of Stamp Revenue

v Arrowtown Assets Ltd [2003] HKCFA 46…………………………. Harris v HMRCC [2011] 55; Rogge v HMRCC [2012] 537; McLaughlin v

HMRCC [2012] 855; Bowring v HMRC [2016] 79; Salinger v HMRC

[2016] 1833

97

Colley

v The Council for Licensed Conveyancers [2002] 1 WLR 160……… Re MB [2006] 299

Collie, re

ex parte Adamson (1878) 8 Ch D 807………………………………… AIB Group v Mark Redler & Co [2015] 187; Creggy v Barnett [2018]

[2018] 35

Collier

v Collier [2003] WTLR 617……………………………………………. Barrett v Barrett [2009] 201; Q v Q [2009] 1591; Patel v Mirza [2014]

1567 CA; Watts v Watts [2014] 1781

v P & MJ Wright (Holdings) Ltd [2007] EWCA Civ 1329………….. Fielden v Christie-Miller [2015] 1689

Collin

v Duke of Westminster [1985] 1 QB 581…………………………….. West v West [2006] 157

Colling Dec’d, re

[1972] 3 All ER 729…………………………………………………….. Re Sherrington, Sherrington v Sherrington [2004] 895 ChD

Collinge

v Kyd [2005] 1 NZLR 847……………………………………………… Patchett v Williams [2006] 639

Collingrove, The, Numida, The

(1885) 10 PD 158………………………………………………………. Spread Trustee Co Ltd v Hutcheson [2012] 317

Collings

v Lee [2001] 2 All ER 332……………………………………………… Halley v The Law Society [2003] 845

Collins

v AMP Superannuation Ltd (1997) 147 ALR 243……………………. Kain v Hutton [2007] 1751 NZCA; Kain v Hutton [2008] 1381 NZSC

v Equity Trustees Executors and Agency Co [1997] 2 VR 166……… Bassett v Basset [2005] 51; Re Sadick (dec'd), da Silva v HSBC Trustee

(Hong Kong) Ltd [2010] 863

v HMRC [2009] EWHC 284 (Ch)……………………………………… Rangers v A-G for Scotland [2017]1093

Colonial Bank

v Exchange Bank of Yarmouth (1885) 11 App Cas 84………………. High Commissioner for Pakistan v Nizam of Hyderabad [2016] 1763

Colonial Banking and Trust Co Ltd

v Estate Hughes [1932] AD 1…………………………………………. Jowell v Bramwell-Jones [2002] 31

Colorcon Ltd

v Hucknell [2009] EWHC 979 Ch; WTLR (w) 2009-5………………... Day v Day [2013] 817

Colquhoun’s trustees

v Marchioness of Lorne’s trustees 1990 SLT 34……………………... McDowall v IRC [2004]221

98

Colville, Petitioner

[1962] SLT 45…………………………………………………………… Mubarak v Mubarik [2009] 1543 JCA

Comax Secure Business Services Ltd

v Wilson (unreported, 21 June 2001)…………………………………… Ultraframe (UK) Ltd v Fielding [2007] 835

Combe v

Combe [1951] 2 KB 215……………………………………………….. Hearn v Younger [2002] 1317

Comber’s Case

(1721) 1 P Wms 766……………………………………………………. R v Hursthouse [2013] 887

Comboni Vincenza

v Shankar’s Emporium (Pte) Ltd [2007] 2 SLR 1020……………….. Relfo Ltd v Varsani [2009] 1019

Comiskey v

Bowring-Hanbury [1905] AC 84……………………………………… Harrison v Gibson [2006] 289; Vocicevic v Aleksic [2018] 1545

Commercial Bank of Australia Ltd

v Amadio (1983) 46 ALR 402…………………………………………. Evans v Lloyd [2013] 1137

Commission

v Belgium C-47/08; EU:C:2011:334……………………………………. Panayi A&M Sett Trusteesv HMRC [2018]1497

v Council [1983] ECR 4063…………………………………………… Ordre des barreaux francophones et germanophone v Conseil des


v France [2004] ECR I-2229…………………………………….…….. Jager v Finanzamt Kusel-Landsthuhl [2008] 1047

v Hungary C-392/15; EU:C:1988:456…………………………………. Panayi A&M Sett Trusteesv HMRC [2018]1497

Commissioner, Hindu Religious Endowment Madras

v Sri Lakshmindra Thirtha Swamiar of Sri

Shirur Mutt [1954] SCR 1005………………………………… Re Church of Scientology (E&W) [2005] 1152

Commissioner of Income Tax (Queensland)

v Brisbane Gas (1907) 5 CLR 96……………………………………… Wendt v Orr [2005] 22

Commisioner of Inland Revenue

v Chester Trustee Services Ltd [2003] 1 NZLR 395…………………. Re OPC Managed Rehab Ltd, Levin v Ikiua [2010] 469

v Barclay, Curle & Co [1969] 45 TC 221…………………………….. HMRC v Lord Howard of Henderskelfe dec’d [2014] 791

Commissioner of Police for the Metropolis

v ZH [2012] EWHC 604 (QB)…………………………………………. Re PO, JO v GO [2014] 337; Re PO, JO v GO [2014] 337

Commissioner of Stamp Duties

v Stephen [1904] AC 137………………………………………………. Tasarruf Mevduati Sigorta Fonu v Merrill Lynch [2010] 1285; Tasaruff

99

Mevduati Sigorta Fonu v Merrill Lynch [2011] 1249

Commissioner of Stamp Duties of New South Wales

v Pearse [1954] AC 91…………………………………………………. Gray v Richards Butler [2001] 625

v Perpetual Trust Company Ltd [1943] AC 425…………………….. IRC v Eversden [2003] 893 CA; Buzzoni v HMRC [2014] 423

v Sprague (1960) 101 CLR 184 ……………………………………….. Kain v Hutton [2008] 1381 NZSC; Tasarruf Mevduati Sigorta Fonu v


Commisioner of Stamp Duties (Queensland)

v Jolliffe (1920) 28 CLR 178………………………………………….. Official Assignee in Bankruptcy v Wilson [2008] 1235

v Livingstone [1965] AC 694…………………………………………. Daffodil v IRC [2002] 795; Barns v Barns [2005] 1093; CPT Custodian

Ltd v Commissioner of State Revenue [2006] 447; Re Hemming [2008]

1833; Pope v HMRCC [2013] 287; Crociani v Crociani [2015] 975;

Haastrup v Okorie [2016] 803

Commissioner of State Revenue (Vic)

v Karingal 2 Holdings Pty Ltd (2003) 8 VR 532…………………….. CPT Custodian Ltd v Commissioner of State Revenue [2006] 447

Commisioner of Taxation

v Linter Textiles Australia Ltd (in liq) (2005) 79 ALJR 913………… CPT Custodian Ltd v Commissioner of State Revenue [2006] 447

v Word Investments Ltd (2008) 236 CLR 204……………………….. Commissioner of Taxation v Aid/Watch Inc [2010] 423

Commissioners of Customs and Exercise

v Lord Fisher [1981] STC 238………………………………………… McCall v HMRCC [2008] 865

Commissioners for Special Purposes of Income Tax

v Pemsel [1891] AC 531……………………………………………….. A-G of the Cayman Islands v Wahr-Hansen [2001] 345; Re Carapiet’s

Trusts, Manoogian v Sonsino [2002] 989; Re Church of Scientology

(E&W) [2005] 1151; Re Living in Radiance [2007] 683; The Independent

Schools Council v Charity Comm. [2012] 41; A-G v Charity Commission

[2012] 977; Helena Partnership v HMRC [2012] 1519

Commonwealth

v SCI Operatond Pty Ltd (1998) 192 CLR 285 ……………………… Youyang Pty Ltd v Minter Ellison [2003] 753

Commonwealth of Australia

v Verwayen (199) 170 CLR 394………………………………………. Jennings v Rice [2002] 367 CA

v Yarmirr (2001) 208 CLR 1………………………………………….. Barns v Barns [2005] 1093

Commonwealth Reserves

v Chodar [2001] 2 NZLR 374…………………………………………. Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2004] 1; Kain v

100

Hutton [2005] 977 NZHC; Official Assignee in Bankruptcy v Wilson

[2008] 1235

Compagnie de Saint-Gobain ZD

v Finanzamt Aachen-Innenstadt [1999] ECR I-6161………………… vanHilten-van der Heijden’s heirs v Inspecteur van de Belastingdienst

[2006] 919

Company, re a

[1985] BCLC 333……………………………………………………….. Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2004] 1;

Dadourian Group Int Inc v Simms [2006] 239

(No 004081 of 1989) [1995] 2 All ER 155……………………………... Jemma Trust Co Ltd v D’Arcy Liptrott [2003] 236

[1997] 1 BCLC 479…………………………………………………….. Estill v Cowling, Swift and Kitchen [2000] 417

Compass Trustees Ltd

v McBarnett [2002] JLR 321………………………………………….. Charalambous v Charalambous [2004] 1061; CI Law Trustees Ltd v

Minwalla [2006] 807

Compton,

re [1945] 1 Ch 234……………………………………………………… The Independent Schools Council v Charity Comm. [2012] 41; A-G v

Charity Commission [2012] 977; Helena Partnership v HMRC [2012]

1519;

v Compton [1960] P 201……………………………………………… Charalambous v Charalambous [2004] 1061

Compton Group

v Estates Gazette [1977] 244 EG 799………………………………… Dutton v Dutton [2001] 563

Condon, re,

ex parte James (1874) 9 Ch App 609…………………………………. Re Farepak Food & Gifts Ltd, Dubey v HMRCC [2007] 1407; ADS v DSM

[2017] 819

Congreso del Partido,

[1978] QB 500………………………………………………………….. Daraydan Holdings Ltd v Solland Int. Ltd [2004] 815

Connell

v Odlum [1993] 2 NZLR 257…………………………………………. Knox v Till [2002] 1147

Connolly

v Commission [2001] ECR I-1611…………………………………….. Ordre des barreaux francophones et germanophone v Conseil des


Connolly-Matin

v Davis [1999] Lloyd’s Rep PN 790…………………………………… Fitzhugh Gates v Sherman [2003] 973

101

Conran

v Conran [2001] 2 FLR 615……………………………………………. Charman v Charman [2006] 1349 HC

Conservative and Unionist Central Office

v Burrell [1982] 1 WLR 522…………………………………………… Re Horley Town FC, Hunt v McLaren [2006] 1817

Consiglio Trusts

re (1973) 36 DLR (3d) 658 (Ontario)…………………………………... Re Steel, Angus v Emmott [2010] 351

Constantinou, re

[2012] QSC 332………………………………………………………… Re Dion Investments Pty Ltd [2014] 1333

Constitution Insurance Co of Canada

v Kosmopoulos [1987] 1 SCR 2……………………………………….. Prest v Petrodel Resources Ltd [2013] 1249

Construction Industry Training Board

v Attorney-General [1973] Ch 173……………………………………. A-G v Trustees of the British Museum [2005] 781

Consul Development Pty Ltd

v DPC Estates Pty Ltd (1975) 132 CLR 373…………………………. Nolan v Nolan [2004] 1261; Ultraframe (UK) Ltd v Fielding [2007] 835;

Novoship (UK) v Nikitin [2014] 1521

Controller and Auditor-General

v Sir Ronald Davison [1996] 2 NZLR 278……………………………. Re Hamblett, (dec’d) [2009] 559

Conway

v Wimpey [1951] 1 All ER 56………………………………………… Re Nobbs, Midland Bank Trust Co Ltd v Nobbs [2008] 905

Cook

v Addison (1869) LR 7 Eq 466………………………………………… Sinclair Investments v Versailles Trade Finance [2011] 839; Sinclair

Investments v Versailles Trade Finance [2011] 1043

v Collingridge (1823) Jac 607; 37 ER 979…………………………….. Hostick v The New Zealand Railway & Locomotive Scoceity Waikato

Branch [2007] 1563; Butler v Butler [2016] 1519

v Cook (unrep 20 April 2004 Greymouth Aust HC)…………………… Re Allen, Lewis v Vincent [2008] 1691;

(1986) 162 CLR 376…………………………………………… Barns v Barns [2005] 1093

v Deeks [1916] 1 AC 554………………………………………………. Ultraframe (UK) Ltd v Fielding [2007] 835; FHR European Ventures v


Partners [2014] 1135; Novoship (UK) v Nikitin [2014] 1521; Akita

Holdings v Turks and Caicos Islands [2017] 407

v Mortgage Business [2012] EWCA Civ 17…………………………… Scott v Southern Pacific Mortgages Ltd [2015] 1067

v Saxlova (unreported 18th October 1988 Ch D)……………………….. Re Owen, Hodgson v Clare [2002] 619

102

v Sprigg [1899] AC 572………………………………………………… High Commissioner for Pakistan v Nizam of Hyderabad [2016] 1763

v Thomas [2010] EWCA Civ 227……………………………………… King v Chiltern Dog Rescue [2015] 1225 CA; Crossfield v Jackson [2015]

1519

Cook (Inspector of Taxes)

v Medway Housing Society [1997] STC 90…………………………… Weston v IRC [2001] 1217; Executors of Stedman v IRC [2002] 1357; IRC

v George [2003] 471; George v IRC [2004] 75 CA; McCall v HMRCC

[2008] 865; McCall v HMRCC [2011] 1823; HMRC v Pawson [2013] 469

Cook’s Settlement Trusts, re


Cooke

v Gill (1873) LR 8CP 107………………………………………………. Harb v King Fahd bin Abdul Aziz [2006] 609; Roberts v Gill [2010] 1223;

Trilogy Management Ltd v Harcus Sinclair [2017] 707

v New River Co (1888) 38 Ch D 56…………………………………… Re Walters, Olins v Walters [2008] 1449 CA

v Secretary of State for Social Security [2001] EWCA Civ 73442…… JP Gilchrist Trust v HMRC [2014] 1209

v Turner (1846) 15 M&W 727…………………………………………. Re Nathan, Nathan v Leonard [2002] 1061; AN v Barclays Private Bank


Cooksley

v Cole (unreported, 8 November 2002, HC)…………………………… Thomas v Kent [2007]177

Coolgardie Goldfields Ltd, re

[1900] 1 Ch 475………………………………………………………… McGuane v Welch [2009] 1201

Coomber, re

Coomber v Coomber [1911] 1 Ch 723………………………………… Nel v Kean [2003] 501; Murad v al-Saraj [2005] 1573; Trinkler v Beale

[2009] 1091; Libertarian Investments ltd v Hall [2015] 241

Coombes, re 108 LT 94………………………………………………………………. Re Beatty’s Will Trusts (No 2), Brooke v Thompson-Jones [2008] 1351

Cooper,

re; Allan v Emery [2005] EWHC 2389 (Ch)………………………….. Re Loxton, Abbot v Richardson [2006] 1567

v Billingham (HMIT) [2001] STC 1177………………………………. Herman v HMRCC [2007] 1201

v Cadwalader (1904) 5 TC 101 ……………………………………….. Gaines-Cooper v HMRCC [2007] 101

v Cooper (1874) LR VII HL 53………………………………………… Frear v Frear [2009] 221; Scarfe v Matthews [2012] 1579

v Cooper [1936] WN 205………………………………………………. Singh v Bhasin [2000] 275

v Cooper Estate (1999) 27 ETR (2d) 170……………………………… Pecore v Pecore [2007] 1591

103

v Floor Cleaning Machines Ltd [2002] EWCA Civ 1649...…………... Constandas v Lysandrou [2018] 215

v Hobart [2001] 3 SCR 537…………………………………………….. Hall v Estate of Bruce Bennett [2003] 827

v Martin (1867) 3 Ch App 47………………………………………….. Breadner v Granville- Grossman [2000] 829

v PRG Powerhouse Ltd [2008] EWHC 498 (Ch)…………………….. Kingate Global Fund Ltd v Knightsbridge (USD) Fund [2010] 1201;

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

Kaupthing Singer & Friedland (IoM) [2011] 561

Cooper & Allen’s Contract, re

(1876) 4 Ch D 802……………………………………………………… Bagum v Hafiz [2015] 1303

Cooper-Brookes (Wollongong) Pty Ltd

v Federal Commissioner of Taxation (Cth) (1981) 147 CLR 297…… Raftland Pty Ltd v Federal Commissioner of Taxation [2006] 657

Cooper’s Conveyance Trusts

[1956] 1 WLR 1096…………………………………………………….. Bath & Wells DBoF v Jenkinson [2001] 353; Cuppage v Lawson [2011]

975

Cooper-Hohn

v Cooper-Hohn [2014] EWHC 2314 (Fam)…………………………… V v T [2015] 173; AAZ v BBZ [2017] 765

Cooperants, liquidator of

Mutual Life Insurance Society v Dubois [1996] 1 SCR 900…………. Re The Christian Brothers of Ireland in Canada [2004] 1079

Co-Operative Insurance Society

v Centremore Ltd [1983] 2 EGLR 2………………………………….. Stephenson v Stephensons [2009] 1467; Giles v RNIB [2014] 1347

Co-Operative Retail services Ltd

v Taylor Young Partnership [2002] 1WLR 1419……………………. Rathbone Brothers Plc v Novae Corporate Underwriting [2015] 301

Cope

in re, [1954] 1 WLR 608……………………………………………….. Re Schmidt [2004] 887

v Keene (1968) 118 CLR 1…………………………………………….. Blackett v Darcy [2006] 581

Copeman (HMIT)

v Coleman [1939] 2 KB 484…………………………………………… Jones v Garnett (HMIT) [2005] 729 Ch; Jones v Garnett (HMIT) [2006]

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

[2009] 1211 SpC

Corbally-Stourton

v HMRCC [2008] UKSpC 00692……………………………………… Taube Trustees v HMRCC [2011] 1; Bingham v HMRCC [2013] 787

Corbett

v Bond Pearce [2006] WTLR 967……………………………………... Rind v Theodore Goddard [2008] 699; Sifri v Clough & Willis [2007] 1453

104

v IRC [1937] KB 567…………………………………………………… Akers v Samba [2017] 373

v Newey [1998] Ch 57………………………………………………….. Marley v Rawlings [2011] 595 Ch D; Marley v Rawlings [2012] 639 CA

Cordel

v Cordel [2002] 1 FLR 207…………………………………………….. Re C [2009] 55

Corin

vPatton (1990) 169 CLR 540………………………………………….. Futter v HMRCC; Pitt v HMRCC [2013] 977

Corlet

v Isle of Man Bank Ltd (1937) 3 DLR 163 …………………………… Easingwood v Cockcroft [2016] 1675

Cornick

v Cornick [1994] 2 FLR 530…………………………………………… WA v Exors of HA [2015] 1471

Cornwell v

UK (2000) 27 EHRR 62……………………………………………….. Burden v UK [2007] 607 4th

Corporation of London

v Riggs (1880) 13 Ch D 798……………………………………………. Thompson v Bee [2010] 357

Cosaf Pty Ltd, re

(unreported 18th December 1992) NSW SC……………………………. Re Dion Investments Pty Ltd [2014] 1333

Cosgrove v

Baker (unreported 14th December 1979, CA)………………………….. Nield-Moir v Freeman [2018] 255

Cosnahan

v Grice (1862) 15 Moo PC 215………………………………………… King v Dubrey [2014] 1411; King v Chiltern Dog Rescue [2015] 1225 CA

Cosser

v Collinge (1832) 40 ER 108…………………………………………… Buzzoni v HMRCC [2011] 1163

Costa & Duppe Properties Pty Ltd

v Duppe [1986] VR 90…………………………………………………. CPT Custodian Ltd v Commissioner of State Revenue [2006] 447

Costco Bulk Carrier Co

v Amanda Shipping SA [2011] 2 All ER (Comm)……………………. Aeroflot-Russian Airlines v Berezovsky [2016] 1303

Cotton’s Trustees, in re

(1881) LR 19 Ch D 624 ……………………………………………….. Howell v Lees-Millais [2009] 1163

Cottrell v

Price [1960] 1 WLR 1097……………………….…………………….. Re K [2007] 1007

Coughlan Estate, re

[2003] PESCTD 75…………………………………………………….. Re Willis, Willis v Wilson [2010] 169

105

Coulthard

v Disco Mix Club Ltd [2000] 1 WLR 707…………………………….. Dubai Aluminium Co Ltd v Salaam [2003] 163; Cattley v Pollard [2007]

245; Sinclair Investments v Versailles Trade Finance [2011] 839

Coulthurst, re

Coutts & Co v Coulthurst [1951] 1 Ch 661…………………………… Re AITC Foundation [2005] 1265

Council of the Law Society

v M&W (unreported, 16 Jan 1975)…………………………………….. HMRCC v Cairns [2009] 793

Council of the Law Society of Scotland

v McKinnie [1991] SC 355……………………………………………. Re Lehman Brothers Intl (Europe) [2012] 1355

Count Lothair Blucher von Wahlstatt

(1928) Plaids de Meubles XVIII ……………………………………….. In the matter of X [2009] 353; Spread Trustee Co Ltd v Hutcheson [2012]

317

Countess

Bathurst v Kleinword Benson (Channel Islands) Trustees Ltd

[2007] WTLR 959……………….……………………………. Breakspear v Ackland [2008] 777; An application for information about a

trust [2015] 559

of Bective v Federal Commissioner of Taxation (1932) 47 CLR 417…………………………………………….. Nolan v Nolan [2004] 1261

Fitzwilliam v IRC [1990] STC 65…………………………………….. Rysaffe Trustee Co (CI) Ltd v IRC [2002] 65 SpC; HMRC v Parry [2018]

1267;

Courtauld’s Settlement, in re

[1965] 1 WLR 1385……………………………………………………. Mubarak v Mubarik [2009] 1543 JCA

Courthope, re

(1928) 7 ATC 536………………………………………………………. Executors of MacArthur v HMRCC [2008] 1185

Courtnay

v Courtnay (1846) 3 Jo & Lat 519……………………………………. Gonder v Evans [2011] 41

Cousins

v International Brick Co Ltd [1913] 2 Ch 90………………………… In the matter of E (a donor) [2000] 383

Couwenberg

v Valkova [2008] EWHC 2451………………………………………… Ahluwalia v Singh [2012] 1; Elliott v Simmonds [2016] 1355

Coventry

re, Coventry v Coventry [1980] Ch 461……………………………… Robinson v Bird [2003] 529; Robinson v Fernsby [2004] 257; Re Gold,

106

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

Phizackerley v HMRCC [2007] 745; Garland v Morris [2007] 797; Negus

v Bahouse [2008] 97; Baynes v Hedger [2008] 1719; H v M [2010] 193;

Hope v Knight [2011] 583; Ilott v Mitson [2011] 779 CA; Bahouse v

Negus [2012] 1117 (CA); Zurrinkhat v Kamal [2013] 1477; Christofides v

Seddon [2014] 215; Illott v Mitson [2014] 575; Swetenham v Walkley

[2014] 847; Wright v Waters [2015] 353; Illott v Mitson [2015] 1399 CA;

Lewis v Warner [2016] 1399; Ilott v The Blue Cross [2017] 533; Ball v

Ball [2017] 891; Martin v Williams [2017] 1041; Nahajec v Fowle [2017]

1071; Re Blackwell dec’d [2018] 1243; Roberts v Fresco [2018] 309

v Lawrence (No 2) [2014] UKSC 46………………………………….. Marley v Rawlings (costs) [2014] 1511 SC

Coventry (trading as RDC Promotions)

v Lawrence [2014] UKSC 13………………………………………….. JSC Mezhduarodniy Promyshlenniy Bank v Pugachev [2015] 991

Coventry Permanent Economic Building Society

v Jones [1951] 1 All ER 901…………………………………………… Scott v Southern Pacific Mortgages Ltd [2015] 1067

Cowan

v Cowan [2001] 2 FLR 192……………………………………………. Charman v Charman [2007] 1151 CA

v Crawford (1836) 14 Shaw 744………………………………………. Spread Trustee Co Ltd v Hutcheson [2012] 317

v Scargill [1984] 2 All ER 750………………………………………… Re the Esteem Settlement [2001] 641; Re the Esteem Settlement [2002]

337; Crowe v Stevedoring Employees Retirement Fund Pty Ltd [2005]

1271; Kain v Hutton [2007] 1751 NZCA; Power v Open Text (UK) [2011]

145; Brudenell-Bruce v Moore [2015] 373; Newman v Clarke [2017] 599

Cowan de Groot Properties Ltd

v Eagle Trust Plc [1992] 4 All ER 700………………………………… Twinsectra v Yardley [2000] 527 CA; Twinsectra Ltd v Yardley [2002]

423 HL

Coward

v Larkman (1888) 60 LT 1……………………………………..……… Charles v Barzey [2003] 343

Cowcher

v Cowcher [1972] 1 WLR 425………………………………………… Skyparks Group plc v Marks [2001] 607; Crossley v Crossley [2006] 225;

Smith v Cooper [2011] 691

Cowderoy

v Cranfield [2011] WTLR 1699……………………………………….. Cowderoy v Cranfield (costs) [2011] 1741; Hubbard v Scott [2012] 29;

107

Wharton v Bancroft [2012] 693; Re Ashkettle [2013] 1331; Schomberg v

Taylor [2013] 1413; Simon v Byford [2013] 1615; Re Devillebichot [2013]

1701; The Vegetarian Society v Scott [2014] 525; Burns v Burns [2016]

755; Edkins v Hopkins [2017] 39

Cowin, re

Cowin v Gravett (1886) 33 Ch D 179………………………………… Schmidt v Rosewood Trust Ltd [2003] 565 PC; Foreman v Kingstone

[2005] 823; Breakspear v Ackland [2008] 777; RNLI v Headley [2016]

1433; Lewis v Tamplin [2018] 215

Cowles, re

143 BR 5 (Bkrptcy D Mass 1992)……………………………………… Tasaruff Mevduati Sigorta Fonu v Merrill Lynch [2011] 1249

Cowley’s Settled Estates, re

[1926] Ch 725…………………………………………………………… Re Epona Trustees Ltd [2009] 87; Melville v IRC [2001] 887

Cowlishaw

v Hardy (1857) 25 Beav 169…………………………………………… Re Epona Trustees Ltd [2009] 87

Coyne

v DRC Distribution Ltd [2008] EWCA Civ 488……………………… Blades v Isaac [2016] 589

CPS

v Compton [2002] EWCA Civ 1720…………………………………… Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2004] 1

v Richards [2006] EWCA Civ 849…………………………………….. Gibson v HMRC Prosecution Office [2008] 1605

CPT Custodian Pty Ltd

v Commissioner of State Revenue of the State of Victoria

[2006] WTLR 447……………………………………………… McKnight v Ice Skating Queensland Incorporated [2007] 989 QSC;

Miskelly v Arnheim [2009] 1529 NSWSC

Crabb

v Arun District Council [1976] 1 Ch 179……………………………… Gillett v Holt [2000] 195 CA; Mollo v Mollo [2000] 227; Jennings v Rice

[2002] 367 (CA); Wilson v Truelove [2003] 609; Jiggins v Brisley [2003]

1141; Strover v Strover [2005] 1245; Fea v Roberts [2006] 255; Clark v

Clark [2006] 823; Stack v Dowden [2007] 1053 HL; Thorner v Curtis

[2008] 155 HC; Thorner v Major [2008] 1289 CA; Thorner v Major

[2009] 713 HL; Luo v Estate of Hui & anr [2009] 849; Yeoman’s Row

Management Ltd v Cobbe [2006]1473 CA; Yeoman’s Row Management

108

Ltd v Cobbe [2008]1461 HL; Henry v Henry [2010] 1011 PC; Fielden v

Christie-Miller [2015] 1165

Cracknell

v Cracknell [1971] 3 WLR 490 ……………………………………….. Wilcox v Tait [2007] 1109

Craddock

v Crowhen (1995) 1 NZSC 40,331……………………………………. Re the Fletcher Challenge Energy Employee Educational Fund, Galley v

Gordon [2004] 199; Blair v Vallely & Blair [2000] 615; Kain v Hutton

[2007] 1751 NZCA

Cradock Brothers

v Hunt [1923] 2 Ch 136 CA……………………………………………. Marley v Rawlings [2014] 299 SC

Craig

v Humberclyde Industrial Finance Group Ltd [1999] 1 WLR 129.......Professional Trustee v Infant Prospective Beneficiary [2007] 1631

v Lamoureux [1920] AC 349…………………………………………… Killick v Pountney [2000] 41; Re Good, Carapeto v Good [2002] 801;

Vaughan v Vaughan [2005] 401; Scammell v Farmer [2008] 1261;

Cowderoy v Cranfield [2011] 1699; Hubbard v Scott [2012] 29;

Schomberg v Taylor [2013] 1413

deceased, in re, Meneces v Middleton [1971] 1 Ch 95……………….. In re Morris [2001] 1137

Craigdallie

v Aikman (1813) 1 Dow 1……………………………………………… Khaira v Shergill [2012] 1795 CA; Shergill v Kaira [2014] 1729 SC

Crake

v Supplementary Benefits Commission [1982] 1 All ER 498………... Holland v IRC [2003] 207; Baynes v Hedger [2008] 1719; Lindop v Agus

[2009] 1175

Crane

v Crane (1949) 80 CLR 327……………………………………………. Bassett v Basset [2005] 51

Craneheath

v York Montague [1966] 1 EGLR 130………………………………… Dutton v Dutton [2001] 563

Cranfield

v Bridgegrove Ltd [2003] 1 WLR 1441 ……………………………….. Nesheim v Kosa [2007] 149

Crangle

v Napier (unreported 10th October 1997)………………………………. Beckett v McMillan [2015] 1127

Crantrave Ltd (in liquidation)

v Lloyds Bank plc [2000] QB 917……………………………………… Investec v Glenalla [2017] 205

109

Craven

v White [1989] AC 398 ………………………………………………… Trennery v West [2004] 293 CA; A v A [2009] 1

Craven’s Estate, in re,

(No 1) [1937] Ch 423…………………………………………………… Vallee Birchwood [2013] 1095; King v Dubrey [2014] 1411; King v

Chiltern Dog Rescue [2015] 1225 CA

Lloyds Bank Ltd v Cockburn (No 2) [1937] Ch 431………………… NBPF Pension Trustees Ltd v Warnock-Smith; Bus Employees Pension

Trustees Ltd v Wheeler [2009] 447

Crawley Borough Council

v Ure [1996] 1 QB 13………………………………………………….. Alexander-David v London Borough of Hammersmith & Fulham [2009]

745

Crawshay, re

(1888) 60 LT 357…………………………………………….…………. Re Dion Investments Pty Ltd [2014] 1333

Hore-Ruthven v Public Trustee [1948] Ch 123 ……………………… Kain v Hutton [2007] 1751 NZCA

Creasy

v Sole [2013] WTLR 931……………………………………………….. Sheffield v Sheffield [2014] 1039; Davies v Davies [2016] 1175

Credit Chimique

v James Scott Engineering Group Ltd [1982] SLT 131 ……………... Clark v WWF [2011] 961

Credit Lyonnais Bank Nederland NV

v Export Credits Guarantee [2000] 1 AC 486………………………. Balfron Trustees Ltd v Petersen [2002] 157; Dubai Aluminium v Salaam

[2003] 189; Abou-Rahmah v Abacha [2006] 377

Credit Lyonnais SA

v Russell Jones & Walker [2002] EWHC 1310 (Ch)…………………. Mason v Mills & Reeve [2011] 1589; Swain Mason v Mills & Reeve [2012]

1827; Gabriel v Little [2013] 419

Credit Suisse First Boston (Europe) Ltd

v MLC (Bermuda) Ltd [1999] CLC 579……………………………… Tadros v Barratt [2014] 1753

Cremin

v Barjack Properties Ltd (1985) 27 Est Gaz 299 CA………………… Singh v Bhasin [2000] 275

Crerar

v Crerar (unreported 1956, but see (1956) 106 LJ 694)………………. Gill v Woodhall [2011] 251; Jeffrey v Jeffrey [2013] 1509; Re Stolkin

[2013] 1793

Cressman

v Coys of Kensington [2004] 1 WLR 2775……………………………. City Index Ltd v Gawler [2008] 1773

110

Cresswell

v Potter (1978) 1 WLR 255n…………………………………………… McGuane v Welch [2009] 1201; Evans v Lloyd [2013] 1137

Crippen deceased, in the estate of

[1911] P 108……………………………………………………………. Re Murphy, Dalton v Latham [2003] 687; Cawley v Lillis [2013] 559;

Chadwick v Collinson [2015] 25; Henderson v Wilcock [2016] 475

Crispin

v Doglioni (1861) 3 Sw & Tr 44 ………………………………………. Randall v Randall [2016] 1277

Criterion Properties plc

v Stratford UK Properties LLC [2004] 1 WLR 1846……………….. Crown Dilmun v Sutton [2004] 497; Ultraframe (UK) Ltd v Fielding

[2007] 835

Croft

v Croft (1865) 4 Sw & Tr 19…………………………………………… Channon v Perkins [2006] 425 CA

v Sywell Aerodrome [1941] 24 TC 126……………………………….. George v IRC [2004] 75 CA; Pawson deceased v HMRCC [2012] 665;

Ramsay v HMRCC [2013] 307

Croften

v NHS Litigation Authority [2007] 1 WLR 923……………………… R (ZYN) v Walsall MBC [2014] 1649

Crofter Hand Woven Harris Tweed Co Ltd

v Veitch [1942] AC 435………………………………………………… Youyang Pty Ltd v Minter Ellison [2003] 753

Cromptons Leisure Machines Ltd

[2006] EWHC 3583 Ch…………………………………….…………… Re BXL Services [2012] 1695

Cross

re, Hartson v Tenison (1882) 20 Ch D 109……………………………. Patel v Shah [2005] 361

v Kirkby (The Times 5th April 2000)…………………………………… Patel v Mirza [2014] 1567 CA; Watts v Watts [2014] 1781

Crossco No 4 Unlimited

v Jolan Ltd [2011] EWHC 803 (Ch)…………………………………… Barnsley v Noble [2016] 1501

Crossland (HMIT)

v Hawkins [1961] Ch 537……………………………………………… Jones v Garnett (HMIT) [2004] 1211 SpC; Jones v Garnett (HMIT)

[2006] 67; Jones v Garnett (HMIT) [2007] 1229 HL

Crossley

v Crossley [2006] WLTR 225………………………………………….. Stack v Dowden [2007] 1053 HL; Re JDS, Smythe v JDS [2012] 475;

v Crossley [2008] WTLR(w) 14 ……………………………………….. Re M, ITW v Z [2009] 1791;Re JC [2012] 1211

v Crowther (1851) 9 Hare 384…………………………………………. Mason v Mills & Reeve [2011] 1589

111

Crossman

v CIR [1936] 1 All ER 762…………………………………………….. Watkins v HMRCC [2012] 677

Crother’s Trusts, re

[1915] 1 IR 53…………………………………………………………. Bassett v Basset [2005] 51

Crowe

v Appleby [1975] STC 502…………………………………………….. McLaughlin v HMRCC [2012] 855

Crown Dilmun plc

v Sutton UK [2004] WTLR 497……………………………………….. Ultraframe (UK) Ltd v Fielding [2007] 835

Croxon, re

[1904] 1 Ch 252………………………………………………………… Howard v Howard-Lawson [2011] 397; Howard v Howard-Lawson [2012]

617

Croydon LBC

v Y [2016] EWCA Civ 253…………………………………………….. Nield-Moir v Freeman [2018] 255

Crozier

v Crozier (1873) LR 15 Eq 282………………………………………… Harrison v Gibson [2006] 289

Cruh

v Cruh [1945] 2 All ER 545……………………………………………. Mark v Mark [2005] 1223

Cruikshank

v Sutherland (1923) 92 LJ (CH) 136…………………………………… White v Minnis [2000] 755; Drake v Harvey [2010] 1741; Drake v Harvey

[2011] 1557; Ham v Ham [2014] 255

Crystal Palace Trustees

v Minister of Town and Country Planning [1951] Ch 132…………... Bath & N E Somerset Council v A-G [2002] 1257

Csak

v Aumon (1990) 69 DLR (4th) 567…………………………………….. Pecore v Pecore [2007] 1591

Cumberland Consolidated Holdings Ltd

v Ireland [1946] KB 264……………………………………………….. Scott v Southern Pacific Mortgages Ltd [2015] 1067

Cumming, re

(1852) 1 De GM&G 537………………………………………………... Masterman-Lister v Brutton [2003] 259 CA

Cunliffe

v Fielden (Unrep 15 Feb 2005, Ch D)………………………………….. Fielden v Cunliffe [2006] 29; Lilleyman v Lilleyman [2012] 1007; Martin

v Williams [2017] 1041; Roberts v Fresco [2018] 309

Cunliffe-Owen, re

112

[1951] Ch 964…………………………………………………………... Re Hamblett, (dec’d) [2009] 559

Cunnack

v Edwards [1895] 1 Ch 489; [1896] 2 Ch 679………………………… Hanchett–Stamford v A.G. [2009] 101

Cunningham, re

Healing v Webb [1924] 1 Ch 68……………………………………….. Curati v Perdoni []2013] 63

Curley

v Parkes [2004] EWCA Civ 1515……………………………………… Barrett v Barrett [2009] 201

Curtis

v Perry (1802) 6 Ves 739………………………………………………. Collier v Collier [2003] 617

v Sheffield [1882] 21 ChD (CA)……………………………………….. Re JS (Disposal of Body) [2017]227

Cusack & Cotter

v Scroop Ltd (1997/1998) 1 OFLR 68…………………………………. Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2004] 1

Cust

v IRC (1917) 91 EG 11 ………………………………………………... HSBC Trust Co (UK) Ltd v Twiddy (HMRCC) [2006] 1533; St Clair-Ford

v Ryder (HMRCC) [2006] 1647

Customs & Excise Commissioners

v Barclays Bank plc [2006] UKHL 28………………………………… Vinton v Fladgate Fielder [2010] 1043; Herring v Shorts Financial

Services LLP [2016] 1203

v Lord Fisher [1981] STC 238………………………………………… Ramsay v HMRCC [2013] 1773

v Morrison’s Academy Boarding House Association [1978] STC 1…. Pawson deceased v HMRCC [2012] 665; Ramsay v HMRCC [2013] 1773

Cuthbert

v Cutherbert’s Trustees (1908) SC 967………………………………. Douglas’s Trustees v HMRCC [2007] 663

Cuthbertson

v Irving (1859) 4 H&N 742……………………………………………. Scott v Southern Pacific Mortgages Ltd [2015] 1067

Cutcliffe’s Estate, re

[1959] P 6……………………………………………………………….. Kostic v Chaplin [2008] 655; Shovelar v Lane [2011] 1411; Cowderoy v

Cranfield (costs) [2011] 1741; Wharton v Bancroft (costs) [2012] 727;

Breslin v Bromley [2016] 219

Cutts (a bankrupt), re

[1956] 1 WLR 728……………………………………………………… Macdonald v Dextra Accessories [2003] 675 ChD

CVC/Opportunity Equity Partners Ltd

v Demarco Almeida [2002] 2 BCLC 108……………………………… Irvine v Irvine (basis of valuation) [2006] 1411

113

CWS

v Chester-le-Street DC (1996) 73 P&CR 111…………………………. Wilson v Truelove [2003] 609

D

D

re, [1982] 1 Ch 237…………………………………………………….. Re Viertel [2003] 1075; Re D [2012] 1701;

re [2006] EWHC Admin 254…………………………………………… Larkfield v Revenue & Customs Prosecution Office [2010] 1323; Re May,

Revenue and Customs Prosecution Office v May [2009] 1365

re, D (Statutory Will) [2010] EWHC 2159……………………………. Re JDS, Smythe v JDS [2012] 475; Re Jones [2016] 661

re, D(J) [1982] 2 All ER 37…………………………………………….. Re G (TJ) [2011] 231; Re JC [2012] 1211

re, VAC v JAD [2010] 1511…………………………………………… Re P [2009] 651; Re M, ITW v Z [2009] 1791

v D [2011] 2 FLR 29……………………………………………………. BJ v MJ [2012] 395

v D (Production Appointment) [1995] 2 FLR 497……………………. Charman v Charman [2006] 1

v D (Lump Sum: Adjournment of Application) [2001] 1 FLR 633….. PJC v ADC [2009] 1419

v H (Costs) [2008] 2 FLR 824………………………………………….. Sharma v Hunters [2012] 259

v R (the Deputy of S) and S [2010] EWHC 2405 (COP) ……………… Sharma v Hunters [2012] 259

v R (the Deputyof S) and S (costs) [2010] EWHC 3748 (COP)………. Sharma v Hunters [2012] 259; JS v KB [2014] 991

D’s Curator Bonis, in re

[1998] SLT 2……………………………………………………………. McDowall v IRC [2004]221; In the matter of X [2009] 353

D’s Parent and Guardian (AP)

v Greater Glasgow Health Board [2011] CSOH 99………………….. Re JDS, Smythe v JDS [2012] 475

D (J), re

[1982] Ch 237………………………………………………………….. In the matter of E (a donor) [2000] 383; Jemma Trust Co Ltd v Kippax

Beaumont Lewis [2004] 533; Re D [2004] 643; Re G (ET) and G (TJ)

[2008] 599; Re P, [2009] 651; Re M, ITW v Z [2009] 1791

D Oechner

v Scott (1857) 24 Beav 239…………………………………………….. Close Trustees (Switzerland) SA v Vildosola [2008] 1543

Da Costa

114

v Warburton (1971) 17 WIR 334……………………………………… Charles v Barzey [2003] 343

DA Rompelman and EA Rompleman-Van Deelen

v Minister van Financien (Case 268/83) [1985] ECR 655……………. Ramsay v HMRCC [2013] 1773

Dabbs,

re Hart v Dabbs [2001] 527…………………………………………… Fuller v Strum [2002] 199 CA; Sherrington v Sherrington [2005] 587

CA; Jones v Jones [2006] 1847; Franks v Sinclair [2007] 439; Re

Morgan, Griffin v Wood [2008] 73; Re Bates, Bates v Wheildon [2008]

1705

v Chisman (1810) 1 Phill Ecc 155……………………………………… Randall v Randall [2015] 99

D’Abo

v Paget [2000] WTLR 863……………………………………………… Green v Astor [2013] 1489; Blades v Isaac [2016] 589

Dacre, re

Whitaker v Dacre [1916] 1 Ch 662……………………………………. Murray v BA Peters [2011] 1661

Dadswell

v Jacobs (1887) 34 Ch D 278…………………………………………... Re Harcourt [2012] 1779

Dagler

v Dagler (1990) 38 ETR 164……………………………………………. Pecore v Pecore [2007] 1591

Daimler Co Ltd

v Continental Tyre and Rubber Co (GB) Ltd [1916] 2 AC 307…….. Donsland Ltd v van Hoogstraten [2002] 497

Daintree & Butcher

v Fasola (1888) LR 13 PD 102…………………………………………. Re Sherrington, Sherrington v Sherrington [2004] 895 Ch; Re Rawlinson

(dec’d), Kayall v Rawlinson [2010] 1443

Dale

re, Mayer v Wood [1931] 1 Ch 357…………………………………… Spurling v Broadhurst [2012] 1813

deceased, in re, Proctor v Dale [1994] Ch 31………………………… Re Woolnough, Perkins v Borden [2002] 595; Healey v Brown [2002] 849;

Birch v Curtis [2002] 965; Jiggins v Brisley [2003] 1141; Barns v Barns

[2005] 1093; Re Hobley, National Westminster Bank v Twentyman [2006]

465; Re Walters, Olins v Walters [2008] 329 ChD; Re Walters, Olins v

Walters [2008] 1449 CA; Charles v Fraser [2010] 1489

v IRC [1954] AC 11……………………………………………………. Gray v Richards Butler [2001] 625; Legg v Burton [2017] 1017

Dale & Co, ex parte

(1879) 11 Ch D 772…………………………………………………….. Daraydan Holdings Ltd v Solland Int. Ltd [2004] 815

115

Dallaway, re

[1982] 1 WLR 756……………………………………………………… STG Valmet Trustees v Brennan [2002] 273; Re Merry deceased,

Meredith v Plaxton [2003] 425; Re Macedonian Orthodox Community

Church St Petka Inc’s application (No 3) [2007]1429; Serious Organised

Crime Agency v Szepietowski [2009] 1239; Pettigrew v Edwards [2017]

675

Dalton

v Latham [2003] WTLR 687…………………………………………... Chadwick v Collinson [2015] 25; Henderson v Wilcock [2016] 475

Daly

v Lime Street Underwriting Agencies [1987] 2 FTLR 277…………... Angove’s Pty Ltd v Bailey [2016] 1309

v Sydney Stock Exchange Ltd (1986) 160 CLR 371…………………. Twinsectra v Yardley [2000] 527 CA; Halley v The Law Society [2003]

845; Shalson v Russo [2003] 1165; Kain v Hutton [2005] 977 NZHC;

Sinclair Investments v Versailles Trade Finance [2011] 839; AC v DC

[2013] 747; Libertarian Investments Ltd v Hall [2015] 241

Damji

v Damji (1955) 22 LR EACA 162…………………………………….. Hindocha v Gheewala [2004] 1119

Dan Mathews

v Metal Improvements Co [2007] EWCA 215………………………. Re Ritchie (dec’d), Ritchie v Joslin (costs) [2009] 885

Dance

v Goldingham (1873) LR 8 Ch App 302……………………………… Pitt v Holt; Futter v Futter [2011] 623 CA

Daniel

v Arkwright (1864) 2 Har & M 95……………………………………. Kain v Hutton [2007] 1751 (NZCA); Kain v Hutton [2008] 1381 NZSC

v Drew (unrepoerted 2nd September 2004 Ch)…………………………. Daniel v Drew [2005] 807 CA

v Drew [2005] WTLR 807…………………………………………….. Walker v Walker [2010] 1617; Evans v Lloyd [2013] 1137; Hart v

Burbridge [2013] 1191

Daniels

v Thompson [2004] WTLR 511 ……………………………………….. Rind v Theodore Goddard [2008] 699; Vinton v Fladgate Fielder [2010]

1043; Harris v HMRCC [2011] 55

Dann

v Spurrier (1802) 7 Ves Jun 231……………………………………….. Yeoman’s Row Management Ltd v Cobbe [2008]1461 HL; Thorner v

Major [2009] 713 (HL); Preedy v Dunne [2015] 1795

Danner

116


Daraydan Holdings Ltd

v Solland International Ltd [2004] WTLR 815 ……………………… Ultraframe (UK) Ltd v Fielding [2007] 835; Sinclair Investments v


Trade Finance [2011] 1043; FHR European Ventures v Mankarious

[2013] 631; FHR European Ventures v Cedar Capital Partners [2014]

1135; Cadogan Petroleum plc v Tolley [2015] 1505; Lloyds Trust Co (CI)

Ltd v Fragoso [2017] 103

Darby

re, [1911] 1 KB 95……………………………………………………… Prest v Petrodel Resources Ltd [2013] 1249

v Sweden (1990) 13 EHRR 774 ……………………………………….. Burden v UK [2007] 607 4th

Darlington Building Soceity

v O’Rourke [1991] 1 Lloyd’s Rep PN 33……………………………… Tritton Development Fund Ltd v Fortis Bank (Cayman) Ltd [2007] 1483;

Trilogy Management Ltd v Harcus Sinclair [2017] 707

Darlington Futures Ltd

v Delco Australia Pty Ltd (1986) 161 CLR 500 ……………………… Alexander v Perpetual Trustees WA Ltd [2002] 937

Dartnall

re [1895] 1 Ch 474……………………………………………………… RNLI v Headley [2016] 1433

Dashwood

v Lord Bulkeley (1804) 10 Ves 230…………………………………… AN v Barclays Private Bank & Trust (Cayman) Ltd [2007] 565

Data Select

v Revenue and Customs Commissioners (2012) UKUT 187 (TCC)….. Sussman v HMRC [2016] 1447

Davenport

v Dows (1873) 85 US 626……………………………………………… Roberts v Gill [2010] 1223 SC

Daventry DC

v Daventry District Housing Ltd [2011] EWCA Civ 1153…………… Day v Day [2013] 817

Davey

re [1981] 1 WLR 164…………………………………………………… Re G (TJ) [2011] 231; Re AB [2014] 1117; Re D [2016] 1153

v Harrow Corporation [1958] 1 QB 60 ………………………………. Creasey v Sole [2013] 931

David

v Frowd (1833) 1 My & K 200………………………………………… Davies v Sharples [2006] 839

David Securities Pty Ltd

117

v Commonwealth Bank of Australia (1992) 175 CLR 353………….. Niru Battery Manufactoring Co v Milestone Trading [2004] 377

Davidge,

re; Jennings v Cairns [2003] WTLR 959……………………………… Macklin v Dowsett [2005] 1561; Goodchild v Bradbury [2007] 463

Davidson, re

[1909] 1 Ch 567…………………………………………………………. Bath & NE Somerset Council v Attorney-General [2002] 1257

Davies

in re, Davies v Mackintosh [1957] 1 WLR 1124……………………… Bassett v Basset [2005] 51

Jane, re [1891] 3 Ch 119……………………………………………….. Williams v Central Bank of Nigeria [2014] 873 SC

v Davies (1837) 2 Keen 534……………………………………………. Roberts v Gill [2010] 1223 SC

v Davies [1986] 1 FLR 497…………………………………………….. PJC v ADC [2009] 1419

[2016] WTLR 1175 James v James [2018] 1313

v Elsby Brother Ltd [1961] 1 WLR 170……………………………… Roberts v Gill [2010] 1223 SC

v Gregory (1873) LR 3 P & D 28……………………………………… Kostic v Chaplin [2008] 655; Smith v Springford [2009] 706; Re Ritchie

(dec’d), Ritchie v Joslin (costs) [2009] 885

v James [2008] EWCA Civ 933 ……………………………………….. R (on the application of Davies) v HMRCC [2010] 681

v Jones [1899] P 161…………………………………………………… Elliott v Simmonds (costs) [2016] 1375

v Lowndes (1835) 1 Bing (NC) 597……………………………………. Howard v Howard-Lawson [2011] 397

v Perpetual Trustee Company [1959] AC 439……………………….. The Independent Schools Council v Charity Comm. [2012] 41

v Taylor [1974] AC 207………………………………………………… Feltham v Freer Bouskell [2013] 1363

v Watkins [2013] WTLR 221…………………………………………... Green v Astor [2013] 1489

Davis

re, Watts v Davis [1965] WAR 25…………………………………….. Christian Brothers of Western Australia Inc’s Trustees v Attorney-


v Davis [1993] 1 FLR 54……………………………………………….. Iqbal v Ahmed [2011] 1351

v Davis [2014] EWCA Civ 568………………………………………… Southwell v Blackburn [2015] 147

v Johnson [1979] AC 264……………………………………………… Daraydan Holdings Ltd v Solland Int. Ltd [2004] 815

v Radcliffe 1987-89 MLR 341…………………………………………. Re Schmidt [2004] 887

v Richards and Wallington Industries Ltd [1990] 1 WLR 1511…….. Bath & NE Somerset Council v A-G [2002] 1257; Hearn v Younger [2002]

1317; Re Epona Trustees Ltd [2009] 87; Re The Shinorvic Trust [2013]

337

v Vale [1971] 1 WLR 1022…………………………………………….. Wilcox v Tait [2007] 1109

Davisons

118

v Nationwide Building Society [2013] WTLR 393…………………… AIB Group (UK) plc v Mark Redler [2013] 1303; Santander UK plc v RA

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

[2014] 813 CA

Davy

re, (a Lunatic) [1892] 3 Ch 38…………………………………………. Re M [2013] 681

v Garrett (1878) 7 Ch D 473…………………………………………… Walker v Stones [2000] 79 Ch; Taylor v Midland Bank Trust Company

[2002] 95; Re Woodland-Ferrari [2002] 1539

Davy-Chiesman

v Davy-Chiesman [1984] Fam 48……………………………………… Perotti v Collyer-Bristow [2003] 1473

Davys

v Boucher (1867) LR 2 HL 71………………………………………….. Race v Race [2002] 1193

Dawes & Henderson (Agencies) Ltd (No 2), re

[1999] 2 BCLC 317……………………………………………………… Re Portland Place [2013] 1049

Dawkins

v Antrobus (1879) 17 Ch D 615……………………………………….. Shergill v Kaira [2014] 1729 SC

Dawson

deceased, re [1959] NZLR 1359……………………………………….. Re English & American Insurance Co Ltd [2014] 57

re, Union Fidelity Trustee Co Ltd v Perpetual Trustee Co Ltd [1966] 2 NSWR 211……………………………………………. Hulbert v Avens [2003] 387; Youyang Pty Ltd v Minter Ellison [2003] 753;

AIB Group (UK) plc v Mark Redler [2013] 1303; Libertarian Investments

Ltd v Hall [2015] 241

v Dawson (1837) 8 Sim 346……………………………………………. Allardyce v Roebuck [2004] 779

v Oliver-Massey (1876) 2 Ch D 753…………………………………… In re Chambers, Watson v NCH [2001] 1375

Day

v Day [2013] WTLR 817………………………………………………. Oatley v Oatley Powney [2014] 1433; ABC v DEF [2017] 799; RBC v

Stubbs [2018] 1399; Wall v Munday [2018] 337

v Shaw [2014] EWHC 36 (Ch)…………………………………………. Armstrong v Onyearu [2017] 415

DC

v AC [2016] EWHC 477 (Ch)………………………….………………. Pemberton v Pemberton [2016] 1817

DC Thomson & Co Ltd

v Deakin [1952] Ch 646………………………………………………… Twinsectra Ltd v Yardley [2002] 423 HL

DCC Holdings (UK) Ltd

119

v Revenue and Customs Commissioners [2010] UKSC 58………….. JP Gilchrist Trust v HMRC [2014] 1209

De Barros

v De Barros (1877) 3 PD 1…………………………………………….. XCC v AA [2012] 1645

De Beers Consolidated Mines Ltd

v Howe [1906] AC 455…………………………………………………. HMRCC v Smallwood [2010] 1771

de Cavel

v de Cavel [1979] ECR 1055…………………………………………… Charalambous v Charalambous [2004] 1061

De dampierre

v De Dampierre [1988] App Cas 92…………………………………… Clark v WWF [2011] 961

De Lasala

v De Lasala [1980] AC 546……………………………………………. Soulsbury v Soulsbury [2007] 1841; Jennings v Jennings [2010] 215

De Molestina

v Ponton [2002] 1 LL Rep 70…………………………………………... Bainbridge v Bainbridge [2016] 943

De Sales

v Ingrilli (2002) 77 AJLR 99…………………………………………… Barns v Barns [2005] 1093

De Visme, re

(1863) 2 DJ & S 17……………………………………………………… Re Zielinski, Korab-Karpinski v Lucas-Gardiner [2007] 1655; Musson v

Bonner [2010] 1369

D’Este

v D’Este [1973] Fam 55………………………………………………… Harb v King Fahd bin Abdul Aziz [2006] 609

D’Eyncourt

v Gregory (1866) LR 3 Eq 382…………………………………………. Cardigan v Moore [2012] 931

De Molestina

v Ponton [2002] 1 Llyod’s Rep 271……………………………………. Kennedy v Kennedy [2015] 837

Deakin

v Garvie (1919) 36 TLR 122…………………………………………… Perdoni v Curati [2012] 506 Ch D

Dean

v Prince [1954] Ch 409 ………………………………………………… Pennington v Crampton [2005] 559

v Allin & Watts [2001] EWCA Civ 758 ………………………………. Hughes v Richards [2011] 997

Dearden Estate

v Pittman [1987] MJ No 166…………………………………………… Re Clements Estate [2007] 1717

Debenham (deceased), re

120

[1986] 1 FLR 404……………………………………………………….. Ilott v Mitson [2011] 779 CA; Illott v Mitson [2014] 575

Debenhams Retail plc

v Sun Alliance and London Assurance Co Ltd

[2005] EWCA Civ 868…………………………………………. Woodland Trust v Loring [2015] 159

Debtor,

re a [1937] Ch 156……………………………………………………… Segbedzi v Segbedzi [2002] 83

in rea a (No 24 of 1971)……………………………………………….. Armstrong v Onyearu [2017] 415

in re a (No 1 of 1987) [1989] 1 WLR 271……………………………… Re Woodland-Ferrari [2002] 1539

in re a (No 784 0f 1991) [1992] Ch 554……………………………….. Re Woodland-Ferrari [2002] 1539

Deg-Deutsche Investitions

v Koshy (unreported 17th Feb 2000)……………………………………. d’Abo v Carleton Paget [2000] 863

[2001] EWCA Civ 907…………………………………………. JP Gilchrist Trust v HMRC [2014] 1209

Delamere, re

[1984] 1 WLR 813……………………………………………………… Fine v Fine [2012] 1745

Delisle

v Bulman Group Ltd [19991] 4 WWR 637…………………………… Giles v Westminster Savings Credit Union [2006] 1745

Dellow’s Will Trusts, re

[1964] 1 WLR 451………………………………………………………. Killick v Pountney [2000] 41; Ali Heyder v Syed [2014] 387

Dempsey

v Lawson (1877) 2PD 98………………………………………………. Perdoni v Curati [2012] 506 Ch D; Curati v Perdoni []2013] 63 CA

Den

v Vancleve (1819) Southard 660……………………………………….. Scammell v Farmer [2008] 1261; Simon v Byford [2013] 1615; Burns v

Burns [2016] 755

Den Haag Trust, re the

(1997/98) 1 OFLR 495………………………………………………….. Wingate v Butterfield Trust (Bermuda) Ltd (costs) [2008] 543

Denley’s Trust Deed, re;

Holman v HH Martyn & Co Ltd [1969] 1 Ch 373…………………… Twinsectra Ltd v Yardley [2002] 423 HL; Re Horley Town FC, Hunt v

McLaren [2006] 1817; Grender v Dresden [2009] 379

Dennis

(deceased), re [1981] 2 All ER 140…………………………………….. Re McNulty, McNulty v McNulty [2002] 737; Robinson v Bird [2003] 529;

Churchill v Roach [2003] 779; Robinson v Fernsby [2004] 257; Saunders

v Garrett [2005] 749; Re Myers, Myers v Myers [2005] 853; Garland v

121

Morris [2007] 797; Phizackerley v HMRCC [2007] 745; Baynes v Hedger

[2008] 1719; Ilott v Mitson [2011] 779 CA; Bahouse v Negus [2012] 1117

(CA); McIntosh v McIntosh [2013] 1565; Berger v Berger [2014] 35; Illott

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

1399 CA; Lewis v Warner [2016] 1399; Ilott v The Blue Cross [2017] 533;

Nahajec v Fowle [2017] 1071; Re Blackwell dec’d [2018] 1243

v McDonald [1982] Fam 63……………………………………………. The Mortgage Corporation v Lewis Silkin [2000] 357; French v Barcham

[2008] 1813; Davis v Jackson [2017] 465; Sergeant v Sergeant [2018]

1451

Dennison

v Cronin (unreported 20th Jan 1994 Ontario Court Gen D)……………. Abou-Rahmah v Abacha [2006] 377

Denny

re (1947) 177 LT 291…………………………………………………… Carr v Isard [2007] 409; Baynes v Hedger [2009] 759 CA

v John Hudson & Co Ltd [1992] BCLC 901…………………………. Re Vos, Dick v Kendall Freeman [2005] 1619; Re Branston & Gothard

Ltd, Hill v Phillips [2007] 85

Dent

v Dent [1996] 1 WLR 683……………………………………………… Futter v HMRCC; Pitt v HMRCC [2013] 977

Denton

v TH White Ltd [2014] EWCA Civ 906………………………………. Hart v Burbidge [2014] 1361; Hart v Burbidge [2015] 1203 CA

Denvir

v Denvir 1969 SLT 301 ………………………………………………… Stack v Dowden [2007] 1053 HL

Denyssen

v Mostert (1872) LR 4 PC 236…………………………………………. Barns v Barns [2005] 1093

Department of

Social Security v Butler [1995] 1 WLR 1528…………………………. Berry v Child Support Agency [2016] 1327

Transport v Chris Smaller (Transport) Ltd [1989] 1 All ER 897…… Beckett v McMillan [2015] 1127

Derby & Co Ltd

v Weldon (No 6) [1990] 1 WLR 1139…………………………………. Tasaruff Mevduati Sigorta Fonu v Merrill Lynch [2011] 1249

v Weldon (No 7) [1990] 1 WLR 1156…………………………………. C v C (No 2) [2007] 753

Derbyshire County Council

v Times Newspaper Ltd [1993] 2 WLR 449………………………….. Re Church of Scientology (E&W) [2005] 1151

Derry

122

v Peak (1889) 14 App Cas 137…………………………………………. Walker v Stones [2000] 79 ChD; Re Woodland-Ferrari [2002] 1539

Des Palliers

v J P Morgan Chase & Co [2013] JCA 146…………………………… Blades v Isaac [2016] 589

Deschmaps v

Miller [1908] 1 Ch 856………………………………………………… Akers v Samba [2017] 373

Desharnais

v Toronto Dominian Bank Ltd (2001) BCSC 1695

rvsd on diff grounds (2002) BCCA 640……………………….. Easingwood v Cockcroft [2016] 1675

Designers Guild Ltd

v Russell Williams (Textiles) Ltd [2000] WLR 2416………………… Ramsay v HMRCC [2013] 1773

D’Este

v D’Este [1973] Fam 55………………………………………………… Roberts v Fresco [2018] 309

Deutsche Bank AG

v Highland Crusader Partners LP [2010] 1 WLR 1023…………….. Tadros v Barratt [2014] 1753

Deutsche Morgan Grenfell Group plc

v IRC [2005] EWCA Civ 78…………………………………………… Clarkson v Barclays Private Bank & Trust (IoM) Ltd [2007]1703; Pagel v

Farman [2013] 1575; Richards v Worcestershire CC [2017] 117

[2006] UKHL 49……………………………………………….. Pitt v Holt; Futter v Futter [2011] 623 CA; Futter v HMRCC; Pitt v

HMRCC [2013] 977

Devenish

v Jewel Food Stores Pty Ltd (1991) 172 CLR 32……………………... Barns v Barns [2005] 1093

Dewar

v CIR [1935] 19TC 516 ………………………………………………… Rogge v HMRCC [2012] 537

v Dewar [1975] 1 WLR 1533…………………………………………… Vajpeyi v Yusaf [2004] 989; Day v Harris [2013] 591

Deweer

v Belgium (1980) 2 EHRR 239…………………………………………. Placito v Slater [2004] 407

Dewhirst, re

[1948] Ch 198…………………………………………………………… AC v DC [2013] 747

Dextra Accessories Ltd

v MacDonald (HMIT) [2003] WTLR 349 SpC……………………….. Rangers v A-G for Scotland [2017]1093

[2005] UKHL 47……………………………. Rangers v A-G for Scotland [2017]1093

Dextra Bank & Trust Co Ltd

123

v Bank of Jamaica [2002] 1 All ER (Comm) 193…………………….. Niru Battery Manufactoring Co v Milestone Trading [2004] 377; Fea v

Roberts [2006] 255; Abou-Rahmah v Abacha [2007] 1 CA; Futter v

HMRCC; Pitt v HMRCC [2013] 977; Investec v Glenalla [2017] 205

Devaynes

v Noble see Clayton’s Case

Devenish Nutrition Ltd

v Sanofi-Aventis SA [2008] EWCA Civ 1086…………………………. Novoship (UK) v Nikitin [2014] 1521

Devonshire Settled Estates, in re [1953] Ch 218………………………………. Alexander v Alexander [2012] 187

DH

v The Czech Republic [2007] ECHR 922……………………………… Burden v UK [2008] 1129 Grand Chamber

Dhaliwal

v Ollek 2010 BCSC 1524; rev in part 2012 BCCA 86…………………. Frame v Rai [2015] 1539

Dharamshi

v Dharamshi [2001] FLR 736…………………………………………. AR v AR [2012] 373; Re Myers, Myers v Myers [2005] 853

DHN Ltd

v Tower Hamlets [1976] 3 All ER 462; [1976] 1 WLR 852…………... Galmerrow Securities v National Westminster Bank [2002] 129

Dias

v De Livera (1879) 5 App Cas 123…………………………………….. Barns v Barns [2005] 1093

Dick, re

[1953] Ch 343…………………………………………………………… Wong v Burt [2005] 291

Dickenson

v Jardine (1868) LR 3 CP 639…………………………………………. Rathbone Brothers Plc v Novae Corporate Underwriting [2015] 301

Dickenson (t/a Dickenson Equipment Finance)

v Rushmer (t/a FJ Associates) [2002] Costs LR 128…………………. Behague v HMRC [2014] 187

Diedrichs-Shurland

v Talanga Stiftung [2006] UKPC 58………………………………….. Investec v Glenalla [2017] 205

Dietz

v Lennig Chemicals Ltd [1969] 1 AC 170……………………………. Bailey v Warren [2006] 753

Digicel (St Lucia) Ltd

v Cable & Wireless plc [2010] EWHC 888 Ch……………………….. Wharton v Bancroft (costs) [2012] 727

Dillon

v Burns Philip Finance Ltd (unreported 20th July 1988 NSWSC)…….. Crowe v Stevedoring Employees Retirement Fund Pty Ltd [2005] 1271

124

v Public Trustee of New Zealand [1941] AC 294…………………….. Barns v Barns [2011] 1093; Re Barlow, Dalton v Ellis [2008] 1333

Dillwyn

v Llewelyn (1862) 4 De G F&J 517…………………………………….. Jennings v Rice [2002] 367 CA ; Barns v Barns [2005] 1093; Yeoman’s

Row Management Ltd v Cobbe [2008]1461 H)

Dingle

v Turner [1972] AC 601……………………………………………….. Ulrich v Treasury Solicitor [2005] 385; Re AITC Foundation [2005] 1265

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

Charity Commission [2012] 977

Dingman, re

(1915) 35 OLR 51………………………………………………………. Re Merry deceased, Meredith v Plaxton [2003] 425

Dingmar

v Dingmar [2006] WTLR 1171………………………………………… Lim v Walia [2015] 69

Diplock,

re, Diplock v Wintle [1948] 1 Ch 465…………………………………. Allan v Rea Brothers Trustees Ltd [2002] 625; Re Viertel [2003] 1075;

Bracken Partners v Gutteridge [2003] 1241; Clark v Cutland [2004] 629;

Commerzbank AG v IMB Morgan Plc [2005] 1485; Fea v Roberts [2006]

255; Davies v Sharples [2006] 839; Green v Gaul [2006] 1391 CA; Gomez

v Gomez-Manche Vives [2008] 621 HC; Gomez v Gomez-Monche Vives

[2008] 1623 CA; Sinclair Investments v Versailles Trade Finance [2011]

1043; Independent Trustee Services v GP Noble Trustees [2012] 1171;

Libertarian Investments Ltd v Hall [2015] 241; Brazil v Durant

International [2015] 1323; James v James [2018] 1313

v Blackburn (1811) 3 Camp 43 ………………………………………... FHR European Ventures v Cedar Capital Partners [2014] 1135

Diplock’s Estate, re

[1951] AC 251…………………………………………………………... Nolan v Nolan [2004] 1261; Re Loftus, Green v Gaul [2005] 1327 ChD

Cobden-Ramsay v Sutton [2009] 1303

Dippert, re Estate of Max Frederick

[2001] NSWSC 167…………………………………………………….. Miskelly v Arnheim [2009] 1529 NSWSC

Dipple

v Dipple [1942] P 64…………………………………………………… Harb v King Fahd bin Abdul Aziz [2006] 609; Roberts v Fresco [2018] 309

Director of Assets Recover Agency

v Creaven [2005] EWHC 2726 (Admin)………………………………. Serious Organised Crime Agency v Szepietowski [2009] 1239

125

v Customs and Excise Commissioners [2005] EWCA Civ 334………. Wood v HMRC [2016] 1463

v Szepietwoski [2007] EWCA Civ 766………………………………… Serious Organised Crime Agency v Lundon [2010] 875

Director of Public Prosecutions

v Gomez [1993] AC 442………………………………………………… Prest v Petrodel Resources Ltd [2013] 1249

v Hutchinson [1988] UKHL 11 ………………………………………… Futter v HMRCC; Pitt v HMRCC [2013] 977

Director of Social Care Newcastle v V [2016] 705

Dixon

in re, [1892] P 386……………………………………………………… Leeburn v Derndorfer [2004] 867

re, Dixon v Haynes [1900] 2 Ch 561…………………………………... Central Bank of Nigeria v Williams [2012] 745; Williams v Central Bank

of Nigeria [2014] 873 SC

v Blindley Heath Investments Ltd [2015] EWCA Civ 1023…………. Crabbe v Townsend [2017] 13

v IRC [2002] STC (SCD) 53…………………………………………… Lloyds TSB (PR of Antrobus) v IRC [2002] 1435; Golding v HMRCC

[2011] 1183

Dixon and Dickenson

v Allinson and Allinson (1864) 3 Tr & Sw 572……………………….. Randall v Randall [2015] 99; Randall v Randall [2016] 1277

D’Jan of London Ltd, re

[1993] BCC 646………………………………………………………… Santander UK plc v RA Legal Solicitors [2014] 495; Santander UK plc v


Djordjevic

v Djordjevic [1999] NSWSC 1223…………………………………….. Blackett v Darcy [2006] 581

DKLR Holdings Co (No 2) Pty Ltd

v Commissioner of Stamp Duties (NSW) (1982) 149 CLR 431……… CPT Custodian Ltd v Commissioner of State Revenue [2006] 447

DL

v A Local Authority [2012] EWCA Civ 253………………………….. XCC v AA [2012] 1645; Watt v ABC [2017] 159; Anderson v Spencer

[2018] 1; Nield-Moir v Freeman [2018] 255

DMC Beteiligungsgesellschaft mbH

v Finanzamt Hamburg-Mitte C-164/12; EU:C:2014:20……………… Panayi A&M Sett Trusteesv HMRC [2018]1497

DML, re

[1965] Ch 1133 ………………………………………………………… Jemma Trust Company Ltd v Kippax Beaumont Lewis [2005] 683; Re D

[2012] 1701

DML Resources Ltd, re

[2004] 3 NZLR 490…………………………………………………….. Re OPC Managed Rehab Ltd; Levin v Ikiua [2010] 469

126

Dobson

v Heyman [2007] EWHC 3503………………………………………… Khan v Crossland [2012] 841

v North Tyneside Health Authority [1997] 1 FLR 598………………. Ibuna v Arroyo [2012] 827; Anstey v Mundle [2016] 931

v Public Services Committee [2003] JLR 446……………………….. O’Keefe v Caner [2017] 615

Docker

v Somes (1834) 2 My 2k 655…………………………………………… Murad v al-Saraj [2005] 1573; Novoship (UK) v Nikitin [2014] 1521

Doctor Banardo’s Homes National Incorporated Association

v Commissioners for Special Purposes of Income Tax Act [1921] 2 AC 1…………………………………………………. Re Hemming [2008] 1833

Dodds

v UK (unreported, 8 April 2003)……………………………………….. Burden v UK [2007] 607 4th; Burden v UK [2008] 1129 GC

Dodworth

v Dale [1936] 2 KB 503 ………………………………………………… AC v DC [2013] 747

Doe

v Knight 5 B&C 671…………………………………………………… Pennington v Waine [2002] 387 CA

Doe deceased

Bristow v Pegge (1785) 1 Term Rep 758n……………………………… Piggott v Aulton [2003] 445

Clarke v Clarke (1974) 2 H Black 399………………………………… Re Barlow, Dalton v Ellis [2008] 1333

Duke of Norfolk v Hawke (1802) 2 East 481…………………………. Howard v Howard-Lawson [2011] 397

Lancashire v Lancashire (1792) 5 TR 49…………………………….. Re Barlow, Dalton v Ellis [2008] 1333

Luscombe v Yates (1822) 5 B & Ald 544……………………………… Howard v Howard-Lawson [2011] 397

Roberts v Roberts (1819) 2 B & Ald 367…………………………….. Collier v Collier [2003] 617

Doering

v Doering (1889) 42 Ch D 203………………………………………… Murray v BA Peters [2011] 1661

Dollfuss Mieg

v Bank of England (No 2) [1951] Ch 33………………………………. Lee v Lee [2018] 197

Domb

v Isoz [1980] Ch 548…………………………………………………… Marley v Rawlings [2014] 299 SC

Dominion Students’ Hall Trust, re

[1947] 1 Ch 183………………………………………………………… Re Harding, Gibbs v Harding [2007] 479; Sidney & North v British

Columbia [2017] 135

Domtar Inc

127

v Belkin Inc (1989) 62 DLR (4th) 530 BCCA…………………………. Easingwood v Cockcroft [2016] 1675

Don King Productions Inc

v Warren [2000] 1 BCLC 607…………………………………………. Gencor ACP Ltd v Dalby [2001] 825; John Taylors v Masons [2005] 1519

CPT Custodian Ltd v Commissioner of State Revenue [2006] 447;

Ultraframe (UK) Ltd v Fielding [2007] 835; Sinclair Investments v


Trade Finance [2011] 1043

Donaldson

in the Goods of (1840) 2 Curt 386……………………………………… Re Servoz-Gavin (dec'd), Ayling v Summers [2009] 1657

v Smith [2007] WTLR 421…………………………………………….. Re A Trust, B v C [2011] 745

v The Commissioners of the General Public Hospital of St John

(1890) 30 NBR 279……………………………………. Re The Christian Brothers of Ireland in Canada [2004] 1079

Doncaster Pharmaceuticals Group Ltd

v Bolton Pharmaceutical Co 100 Ltd [2007] FSR 63………………… Dellal v Dellal [2015] 1137; Guthrie v Morel [2016] 273; Gorbunova v

Estate of Boris Berezovsky [2016] 1591

Donelly, ex parte

1915 WLD 29…………………………………………………………… Mark v Mark [2005] 1223

Donnely

v Adams [1905] 1 IR 154………………………………………………. Donaldson v Smith [2007] 423

Donoghue

v Stevenson [1932] AC 562…………………………………………….. O’Keefe v Caner [2017] 615

Donohue

v Armco Ltd [2001] UKHL 64…………………………………………. Crociani v Crociani [2015] 975

Donsland Ltd

v Van Hoogstraten [2002] WTLR 497………………………………… Ratiu v Conway [2006] 101

Doodeward

v Spence (1908) 6 CLR 406……………………………………………. Leeburn v Derndorfer [2004] 867

Dorman, re;

Smith v National Children’s Home and Orphanage

[1994] 1 WLR 282……………………………………………... Re Viertel [2003] 1075; Banks v National Westminster Bank plc [2006]

1693; Re DP, The Public Guardian v JM [2014] 979

Dorman Long, re

128

[1934] Ch 635…………………………………………………………… Galmerrow Securities v National Westminster [2002] 125

Dormer

v Ward [1901] P 20……………………………………………………. DR v GR [2013] 1123; AB v CB [2015] 1

Dornoch Ltd

v Westminster International BV [2009] EWHC 889 (Admiralty)……. Butler v Butler [2016] 1519

Dorset County Council

v Southern Felt Roofing Co Ltd (1989) 48 BLR 96………………….. Rathbone Brothers Plc v Novae Corporate Underwriting [2015] 301

Doucet

v Geoghegan (1878) 9 Ch D 441………………………………………. Peters v Pinder [2011] 1379

Doughty re

Burridge v Doughty [1947] Ch 263……………………………………. Taube Trustees v HMRCC [2011] 1

v Turner Manufactoring Co Ltd [1964] 1 QB 518…………………… Daraydan Holdings Ltd v Solland Int. Ltd [2004] 815

Douglas

in the settlement of (2000) JLR 73……………………………………. Re the Peter Hynd `H’ Settlement [2001] 1027; Mubarak v Mubarik

[2009] 1543 JCA

v Douglas (1871) LR 12 Eq 617 ……………………………………….. Peters v Pinder [2011] 1379

v Duke of Hamilton (1769) 2 Pat 143…………………………………. Re the Baronetcy of Pringle of Stichill [2016] 1117

Douglas-Menzies

v Umphleby [1908] AC 224……………………………………………. Scarfe v Matthews [2012] 1579

Doward , Dickson & Co

v Williams & Co (1890) 6 TLR 316…………………………………… Angove’s Pty Ltd v Bailey [2016] 1309

Downer Enterprises re,

[1974] 1 WLR 1460…………………………………………………….. Segbedzi v Segbedzi [2002] 83

Downs

v Chappell [1997] 1 WLR 426…………………………………………. Charter Plc v City Index Ltd [2006] 1705; City Index Ltd v Gawler [2008]

1773

Downshire Settled Estates, in re

[1953] 1 Ch 218…………………………………………………………. Anker-Petersen v Anker-Petersen [2000] 581; Sutton v England [2010]

335; Page v West [2010] 1811; Re Z Trust, MEP v Rothschild Trust

Cayman Ltd [2011] 735; Southgate v Sutton [2011] 1235; Re English &

American Insurance Co Ltd [2014] 57; Re Dion Investments Pty Ltd

[2014] 1333; Re The Portman Estate [2015] 871

129

Dowsett, re

[1901] 1 Ch 398…………………………………………………………. Re Clements Estate [2007] 1717

Doyle

v Blake (1804) 2 Sch & Lef 231 ……………………………………….. Wong v Burt [2005] 291

v Kaufman (1877) 3 QBD) 7……………………………….………….. Roberts v Gill [2010] 1223 (SC)

v Olby (Ironmongers) Ltd [1969] 2 QB 158………………………….. Libertarian Investments Ltd v Hall [2015] 241

v Phillips (No 1) (1997) 8 PPR15,523…………………………………. Re Barlow, Dalton v Ellis [2008] 1333

D’Oyly, re

[1932] NZLR 1591……………………………………………………… Re Allen, Lewis v Vincent [2008] 1691

DP, re

The Public Guardian v JM [2014] WTLR 979………………………. Re Gladys Meek, Jones v Parkin [2014] 1155

DR

v GR (Financial Remedy: Variation of Overseas Trust)

[2013] 1123…………………………………………………….. AB v CB [2015] 1; TM v AH [2016] 1291

DPR Futures Ltd, re

[1989] 1 WLR 778……………………………………………………… JSC Mezhduarodniy Promyshlenniy Bank v Pugachev [2015] 991

Drake

v Harvey [2011] WTLR 1557………………………………………….. Ham v Ham [2014] 255

v Strout [2003] EWCA Civ 176 ……………………………………….. Haines v Hill [2008] 447

v Whipp [1996] 1 FLR 826…………………………………………….. Mollo v Mollo [2000] 227; Oxley v Hiscock [2004] 709; Stack v Dowden

[2007] 1053 HL; Abbott v Abbott [2009] 1675; Jones v Kernott [2009]

1771 (Ch); Jones v Kernott [2012] 125 SC; O’Kelly v Davies [2016] 333

Drake Insurance plc

v MacDonald [2005] EWHC 3287 Ch…………………………………. Day v Day [2013] 817

Drant

v Vause (1842) 1 Y&CCC 580; 62 ER 1026…………………………… Pennington v Waine (No 2) [2003] 1011

Drax, re

(1906) 75 LJ Ch 317……………………………………………………. Howard v Howard-Lawson [2011] 397

Dreger, Litigation Guardian of

v Greger (1994) 5 ETR (2d) 250……………………………………….. Pecore v Pecore [2007] 1591

Drevon

v Drevon (1864) 34 LJ Ch 129………………………………………… Re Nathanael, Cyganik v Agulian [2005] 1049 Ch; Peters v Pinder [2011]

130

1379; J v U; U v J (no 2) (Domicile) [2017] 565

Drew

v Nunn (1879) 4 QBD 661……………………………………………… Re M [2013] 681; Keeling v Keeling [2018] 173

Drew’s Settlement, re

[1966] 1 WLR 1518…………………………………………………….. Re RGST Settlement Ridgwell v Ridgwell [2008] 527

Drexel Burnham Lambert UK Pension Plan

[1995] 1 WLR 32……………………………………………………….. The Public Trustee v Cooper [2001] 901

Dreyfus Foundation, re

[1954] Ch 672…………………………………………………………… Re Carapiet’s Trusts, Manoogian v Sonsino [2002] 989

Drinkall

v Whitwood [2004] 1 WLR 462………………………………………... Bailey v Warren [2006] 753

Druce’s Settlement, in re

[1962] 1 WLR 363……………………………………………………… Anker-Petersen v Anker-Petersen [2000] 581; Mubarak v Mubarik [2009]

1543 JCA; Wright v Gater [2012] 549; V v T [2015] 173

Drummond

v Collins [1915] AC 1011……………………………………………… Parry v HMRCC [2014] 1265; HMRC V Parry [2018] 1267

v HMRC [2009] EWCA Civ 608………………………………………. Litman v HMRC [2015] 857

v Walker [1934] SC 279………………………………………………... Breadner v Granville- Grossman [2000] 829

Drums and Packaging Ltd

v Freeman (unreported 6th August 1999)………………………………. Sharma v Hunters [2012] 259

DSL Remuneration Trust, re

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

Trust, B v C [2011] 745

DTE Financial Services

v Wilson [2001] STC 777………………………………………………. Dextra Accessories v Macdonald [2003] 349 SpC

Dubai Alluminium Co Ltd

v Salaam [2001] QB 113………………………………………………. Balfron Trustees Ltd v Petersen [2002] 157

[2003] WTLR 163……………………………………………… Nolan v Nolan [2004] 1261; Charter Plc v City Index Ltd [2006] 1705;

Cattley v Pollard [2007] 245; Ultraframe (UK) Ltd v Fielding [2007] 835;

City Index Ltd v Gawler [2008] 1773; Statek Corporation v Alford [2008]

1089; Peconic Industrial Developments Ltd v Lau Kwok Fai [2009] 121;

Peconic Industrial Development Ltd v Lau & ors [2009] 999; Sinclair

131


v Versailles Trade Finance [2011] 1043; Central Bank of Nigeria v

Williams [2012] 745; Bagus Investments Ltd v Kastening [2012] 1675;

Williams v Central Bank of Nigeria [2014] 873 SC; Novoship (UK) v

Nikitin [2014] 1521; Henchley v Thompson [2018] 1289

Duchess of

Argyll v Beuselinck [1972] 2 Lloyd’s Rep 172………………………… Mason v Mills & Reeve [2011] 1589

Kingston’s Case (1776) 2 Smith’s LC, 13th Ed 644……………………. Prest v Petrodel Resources Ltd [2013] 1249

Duckitt

v Farrand [2000] OPLR 167…………………………………………… Hutchings v HMRC [2015] 1359

Ducksberry (deceased), re

[1966] 2 All ER 374…………………………………………………….. Ilott v Mitson [2011] 779 CA

Duckwari plc (no 2), re

[1999] Ch 553…………………………………………………………… Sinclair Investments v Versailles Trade Finance [2011] 839; Sinclair


Duff Development Co

v Kelantan Government [1923] AC 395……………………………… Easingwood v Cockcroft [2016] 1675

Duffield

v Elwes [1827] 1 Bli NS 497…………………………………………… Vallee v Birchwood [2013] 1095

Dufour

v Pereira (1769) 1 Dick 419……………………………………………. Healey v Brown [2002] 849; Birch v Curtis [2002] 965; Barns v Barns

[2005] 1093; Re Hobley, National Westminster Bank v Twentyman [2006]

465; The Thomas and Agnes Carvel Foundation v Carvel [2007] 1297; Re

Walters, Olins v Walters [2008] 1449 CA

Dugan-Chapman (dec’d), executors of

v HMRCC [2008] WTLR 1359 ……………………………………….. Vinton v Fladgate Fielder [2010] 1043

Dugdale, re

Dugdale v Dugdale (1888) 38 Ch D 176………………………………. AN v Barclays Private Bank & Trust (Cayman) Ltd [2007] 565;

Chopra v Bindra [2009] 781

Duke

v Davis [1893] 2 QB 260……………………………………………….. Re K [2007] 1007

Duke of

132

Argyll v Duchess of Argyll 1962 SC (HL) 88…………………………. Executors of MacArthur v HMRCC [2008] 1185; Re the Baronetcy of

Pringle of Stichill [2016] 1117

Beaufort v Patrick (1853) 17 Beav 60…………………………………. Jennings v Rice [2002] 367 CA

Bedford v Ellis [1901] AC1……………………………………………. PNPF Trust Company Ltd v Taylor [2009] 1215

Buccleuch v IRC [1967] AC 506……………………………………… Prosser v IRC [2002] 259; Executors of MacArthur v HMRCC [2008]

1185; HMRCC v Executors of Bower [2009] 619; Price v HMRCC [2011]

161; Tapp v HMRCC [2011] 363

Marlborough v Attorney-General [1945] Ch 78……………………… Chelleram v Chelleram [2002] 675; Gomez v Gomez-Monche Vives [2008]

1623 CA; Ali v Khan [2009] 187; Akers v Samba [2017] 373

Norfolk’s Settlement Trust, Earl of Perth v Duke of Norfolk [1979] Ch 37………………………... Clay’s Trustees v HMRCC [2007] 643 SC; HMRCC v Trustees of Peter

Clay Discretionary Trust [2008] 843 HC

Norfolk’s Settement Trust, re [1982] Ch 61………………………….. Landau v Anburn Trustees Ltd [2008] 487; Brudenell-Bruce v Moore

[2015] 373; Re The Portman Estate [2015] 871

Northumberland v IRC [1911] 2 KB 343…………………………….. Howell v Lees-Millais [2009] 1163

Portland v Topham (1864) 11 HLC 32……………………………….. Kain v Hutton [2005] 977 NZHC; Kain v Hutton [2008] 1381 NZSC

Dunbar

v Plant [1998] Ch 412………………………………………………….. Land v Land’s Estate [2006] 1447; Re Murphy, Dalton v Latham [2003]

687; Cawley v Lillis [2013] 559; Chadwick v Collinson [2015] 25;

Henderson v Wilcock [2016] 475; Macmillan Cancer Support v Hayes

[2018] 243

Dunbar of Kilconzie

v Lord Advocate [1986] SC (HL) 1……………………………………. Re the Baronetcy of Pringle of Stichill [2016] 1117

Duncan

v Findlater (1830) 6 CI & Fin 894……………………………………... Re The Christian Brothers of Ireland in Canada [2004] 1079

Duncan Fox

v Robinson (1860) 6 App Cas 1 ……………………………………….. Segbedzi v Segbedzi [2002] 83

Duncan, Fox & Co

v North and South Wales Bank (1880) 6 App Cas 1…………………. Armstrong v Onyearu [2017] 415

Dundee General Hopsitals Board of Management

v Walker [1952] 1 All ER 896…………………………………………. Re Green GLG Trust, ex parte Abacus (CI) [2003] 377; St Mary & St

133

Michael Parish Advisory Co v Westminster ; Roman Catholic Diocese

Trustee [2006] 881; Kain v Hutton [2007] 1751 NZCA; Pitt v Holt; Futter

v Futter [2011] 623 CA; Creasey v Sole [2013] 931

Dunhill

v Burgin [2014] UKSC 18……………………………………………… A County Council v MS [2014] 931; ADS v DSM [2017] 819

Dunn

v Flood (1885) 28 Ch D 586……………………………………………. Futter v HMRCC; Pitt v HMRCC [2013] 977

Dunne

v Byrne [1912] AC 407 ………………………………………………… Bath & NE Somerset Council v A-G [2002] 1257

v Durham CC [2003] 1 WLR 2305…………………………………….. Dawson-Damer v Taylor Wessing LLP [2018] 57 CA

v English (1874) LR 18 Eq 524………………………………………… FHR European Ventures v Cedar Capital Partners [2014] 1135

v Heffernan (unreported 26th November 1997)………………………… In re Flood [2002] 189; Kershaw v Micklethwaite [2011] 413

Dunner

v Kestenbaum (unreported 9th Jan 2001)………………………………. Silber v HMRCC [2013] 113

Dunstan

v Young Austen & Young Ltd [1989] STC 68………………………… Executors of Dugan-Chapman v HMRCC [2008] 1359

Duomatic Ltd, re

[1969] 2 Ch 365………………………………………………………… Clark v Cutland [2004] 629; Exors of Dugan-Chapman v HMRCC [2008]

1359; Hogg v Hogg [2008] 35; Seray-Wurie v Charity Commission [2008]

535; Sharma v Sharma [2014] 111

Dupont, re

(1977) 79 DLR (3d) 754………………………………………………… Re Viertel [2003] 1075

Duranceau, re

[1952] 3 DLR 714………………………………………………………. Robinson v Bird [2003] 529; Robinson v Fernsby [2004] 257; Bahouse v

Negus [2012] 1117 CA

Durham

v Durham (1885) LR 10 PD 80………………………………………… Masterman-Lister v Brutton [2003] 259 CA

Durham Fancy Goods Ltd

v Michael Jackson (Fancy Goods) Ltd [1968] 2 QB 839…………….. Kain v Hutton [2005] 977 NZHC

Durham Tees Valley Airport Ltd

v BMI Baby Ltd [2010] EWCA Civ 485………………………………. Feltham v Freer Bouskell [2013] 1363

Durrant

134

v Friend (1852) 5 De G & S 343, 64 ER 1145…………………………. Re Clements Estate [2007] 1717

v FSA [2003] EWCA Civ 1746…………………………………………. Dawson-Damer v Taylor Wessing LLP [2016] 253; Dawson-Damer v

Taylor Wessing LLP [2018] 57 CA

Durrington Cemetery, re

[2001] WTLR 83………………………………………………………… Re Crawley Green Road Cemetery [2001] 1269

Dutton

v Thompson (1883) 23 Ch 275…………………………………………. Anker Petersen v Christensen [2002] 313; Pitt v Holt; Futter v Futter

[2011] 623 CA

Dutton’s Brewery

v Leeds City Council (1981) P&CR 160……………………………… Cronin v de Hamel [2017 447

Duxbury

v Duxbury [1987] 1 FLR 7…………………………………………….. Minwalla v Minwalla [2006] 311; Fielden v Cunliffe [2006] 29; Charman

v Charman [2007] 1151 CA

(Note) [1992] Fam 62 Re Blackwell dec’d [2018] 1243

DV3 RS LP

v Revenue and Customs Commissioners [2013] EWCA Civ 907……. JP Gilchrist Trust v HMRC [2014] 1209; Barclays Wealth Trustees

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

HMRC [2017] 917

DW Moore & Co Ltd

v Ferrier [1988] 1 WLR 267…………………………………………… Bacon v Howard Kennedy [2000] 169; Daniels v Thompson [2004] 511

Dwight

v Commissioner of Taxation (1992) 37 FCR 178……………………... Raftland Pty Ltd v Federal Commissioner of Taxation [2006] 657

Dwr Cymru Cyf

v Carmarthenshire CC [2004] EWHC 2991 (TCC)………………….. Creggy v Barnett [2018] [2018] 35

DWS, re

[2001] Ch 568…………………………………………………………… Macmillan Cancer Support v Hayes [2018] 243

Dyer

v Dyer (1788) 2 Cox Eq Cas 92………………………………………… Mollo v Mollo [2000] 227; Stack v Dowden [2007] 1053 HL

v Watson [2002] 4 All ER 1……………………………………………. Unmarried settlor v IRC [2003] 915

Dyson Holdings Ltd

v Fox [1976] QB 503……………………………………………………. Holland v IRC [2003] 207; R (ZYN) v Walsall MBC [2014] 1649

135

E

E,

re [1966] 1 WLR 709…………………………………………………… Webster v Webster [2009] 339

re, deceased [1966] 1 WLR 709 ……………………………………….. Swetenham v Walkley [2014] 847

re (Enduring Powers of Attorney) [2000] WTLR 383……………….. Re F [2004] 657; Re J [2009] 435; Re AB (Revocation of EPA) [2014]

1303; Re RM [2016] 1257; The Public Guardian’s Severance Applications

[2017] 1145

re, (Mental Health Patient) [1985] 1 WLR 245 ……………………… Bailey v Warren [2006] 753

re,Trust [2008] JRC 053………………………………….……………. Re R Remuneration Trust; GL Nautilus Trustees Ltd [2010] 497

re, G v E [2011] 199……………………………………………………. SM v HM [2012] 281; Re E [2011] 203

v E (Financial Provision) [1990] 2 FLR 233………………………….. BJ v MJ [2012] 395; P v P [2015] 1039

v Secretary of State for the Home Department [2002] EWCA Civ 1813 ……………………………………….. HMRCC v Brander [2010] 1545

E, L, O and R Trusts, re;

BA & ors v Verite Trust Co Ltd & ors [2008] JRC 150……………... Eiro v Equinox Trustees Ltd [2006] JRC 119; Re Y Trust [2012] 1101;


Eagle

v Chambers [2003] EWCA Civ 1107………………………………….. Bailey v Warren [2006] 753

Eagle Trust plc

v SBC Securities [1993] 1 WLR 484…………………………………... Niru Battery Manufactoring Co v Milestone Trading [2004] 377; MCP

Pension Trustees Ltd v AON Pension Trustees Ltd [2010] 1331

Ealing, London Borough of

v KS [2008] EWHC 636 Fam…………………………………………... DL v A Local Authority [2012] 1713

Eardley-Wilmot, re

(1861) 29 Beav 644……………………………………………………... Kain v Hutton [2007] 1751 NZCA; Kain v Hutton [2008] 1381 NZSC

Earl Grey

v Attorney-General [1900] AC 124…………………………………… Buzzoni v HMRCC [2013] 47

136

Earl of

Balfour petitioner [2002] SLT 1385…………………………………... Brander v HMRCC [2009] 1129

Berkeley, re [1968] Ch 744…………………………………………….. Retirement Care Group Ltd v HMRCC [2008] 913

Chesterfield’s Trusts (1883) 24 Ch D 643……………………………. Pagliaro v Thomas [2008] 1417

Chesterfield’s Settlement Trusts, re [1979] 1 Ch 37…………………. HMRCC v Trustees of Peter Clay Discretionary Trust [2008] 843 HC

Leven, in re; IRC v

William’s Deacon’s Bank Ltd [1954] 1 WLR 1228………….. Akers v Samba [2017] 373

Radnor’s Will Trusts, re (1890) 45 Ch D 402………………………… Chessels v British Telecommunications Plc [2002] 719

Strafford, dec’d, in re, Royal Bank of Scotland Ltd v Byng [1980] 1 Ch 28…………………………………………………. NBPF Pension Trustees Ltd v Warnock-Smith; Bus Employees Pension


Egmont v Smith (1877) 6 Ch D 469…………………………………… Scott v Southern Pacific Mortgages Ltd [2015] 1067

Lauderdale v Scrymgeour Wedderburn [1910] SC (HL) 35………… Re the Baronetcy of Pringle of Stichill [2016] 1117

Earle

v Belligham (1857) 24 Beav 448………………………………………. Davies v Sharples [2006] 839

Earnshaw

v Hartley [2000] Ch 155……………………………………………….. Re Loftus, Green v Gaul [2005] 1327 ChD

East

v Pantiles (Plant Hire) Ltd [1982] EGLR 111………………………... Re The Shinorvic Trust [2013] 337; Ong v Ping [2018] 1365

East End Dwellings Co Ltd

v Finsbury Borough Council [1952] AC 109………………………… Hicks v Davies (HMIT) [2005] 329

Easterbrook

v Young (1977) 136 CLR 308…………………………………………. Barns v Barns [2011] 1093

Eastern Capital Futures Ltd (in liquidation), re

[1989] BCLC 371………………………………………………………. Re Russell-Cooke Trust Co [2003] 81; Commerzbank AG v IMB Morgan

Plc [2005] 1485

Eastgate Group Ltd

v Lindsey Morden Group Inc [2002] 1 WLR 642……………………. Charter Plc v City Index Ltd [2006] 1705; Shalson v Russo [2003] 1165

Eastham

v Leigh London & Provincial Properties Ltd (1971) 46 TC 687……. Jerome v Kelly [2004] 681 HL

Eastwood, in re

[1980] 1 WLR 396……………………………………………………… Jemma Trust Co Ltd v Liptrott [2003] 1427

137

Easyair Ltd

v Opal Telecom [2009] EWHC 339 (Ch)……………………………… Dellal v Dellal [2015] 1137; Guthrie v Morel [2016] 273; Gorbunova v


Eaton, re

Shaw v Midland Bank Executor & Trustee Co Ltd [1964] 1 WLR 1269……………………………………………. STG Valmet Trustees v Brennan [2002] 273; Professional Trustee v Infant

Prospective Beneficiary [2007] 1631

EB

v France (2008) 47 EHRR 21………………………………………….. Charity Commission v Catholic Care(Diocese of Leeds) [2012]1303

Ebrahimi

v Westbourne Galleries Ltd [1973] AC 360………………………….. Accurate Financial Consultants Pty Ltd v Koko Black Pty Ltd [2009] 1685

Eckelkamp


Eckle

v Germany (1983) 5 EHRR 1………………………………………….. Burden v UK [2008] 1129 Grand Chamber

ED, re

[2015] EWCOP 26……………………………………………………… Public Guardian v SR & NC [2015] 1057

ED & F Mann Liquid Products

v Patel [2003] EWCA Civ 472…………………………………………. Dellal v Dellal [2015] 1137; Guthrie v Morel [2016] 273; Gorbunova v

Estate of Boris Berezovsky [2016] 1591; High Commissioner for Pakistan

v Nizam of Hyderabad [2016] 1763

Eden

v Ridsdale Railway Lamp and Lighting Co Ltd

(1889) 23 QBD 368……………………………………………. FHR European Ventures v Cedar Capital Partners [2014] 1135

Edgar

v Edgar [1980] 1 WLR 1410………………………………………….. Haines v Hill [2008] 447; ADS v DSM [2017] 819

Edgcome, re

[1902] 2 KB 403……………………………………………………….. Re Woodland-Ferrari [2002] 1539; Soulsbury v Soulsbury [2007] 1841

Edge

v Pensions Ombudsman [2000] Ch 602……………………………….. Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2002] 337; Re

Barr’s Settlement Trusts [2003] 151; Re Papadimitriou [2004] 1141; Sieff

v Fox [2005] 891; NBPF Pension Trustees Ltd v Warnock-Smith; Bus

138

Employees Pension Trustees Ltd v Wheeler [2009] 447; Oakley v Osiris

Trustees Ltd [2009] 461 PC; Pitt v Holt [2010] 269; Pitt v Holt; Futter v

Futter [2011] 623 CA; Cardigan v Moore [2012] 931; University of

London v Prag [2015] 705; Futter v HMRCC; Pitt v HMRCC [2013] 977;

Rangers v A-G for Scotland [2017]1093

Edgington

v Fitzmaurice (1885) 29 Ch D 459……………………………………. IRC v Hashmi [2002] 1027 CA

Edgeworth

v Edgeworth (1869) LR 4 HL 35………………………………………. Vocicevic v Aleksic [2018] 1545

Edinburgh Corporation

v Lord Advocate (1879) 4 App Cas 823 ……………………………… Foskett v McKeown [2000] 667

Editions Plon

v France [2004] ECHR 200……………………………………………. Bluck v Information Commissioner [2008] 1

Edmeades

v Thames Board Mills Ltd [1969] 2 QB 67…………………………… Nield-Moir v Freeman [2018] 255

Edward & Co

v Picard [1909] 2 KB 903……………………………………………… Tasaruff Mevduati Sigorta Fonu v Merrill Lynch [2011] 1249

Edward Curran & Co

v Kays [1928] 1 KB 469……………………………………………….. Ulrich v Treasury Solicitor [2005] 385

Edwards

v Bairstow [1956] AC 14………………………………………………. George v IRC [2004] 75 CA; Gaines-Cooper v HMRCC [2008] 209 HC;

HMRCC v Brander [2010] 1545; Tuczka v HMRCC [2011] 1099; McCall

v HMRCC [2011] 1823; HMRC v Pawson [2013] 469; HMRC V Parry

[2018] 1267

v Bradley [1956] OR 224 (Ont CA); [1957] SCR 599 (Can SC)………. Pecore v Pecore [2007] 1591

v Edwards (1837) 1 Jur 654……………………………………………. Dutton v Dutton [2001] 563

v Edwards [2007] WTLR 1387………………………………………… Cowderoy v Cranfield [2011] 1699; Hubbard v Scott [2012] 29; Schrader v

Schrader [2013] 701; Wharton v Bancroft [2012] 693; Hart v Burbridge

[2013] 1191; Schomberg v Taylor [2013] 1413; Edkins v Hopkins [2017]

39

v Flightline Ltd [2003] 1 BCLC 427…………………………………... Hughmans Solicitors v Central Stream Services Ltd [2012] 1559;

Hughmans Solicitors v Central Stream Services Ltd [2013] 239 CA

139

v Glyn (1859) 2 E&E…………………………………………………… Twinsectra Ltd v Yardley [2002] 423 HL

v Lowndes (1852) 1 E & B 81…………………………………………. Creggy v Barnett [2018] [2018] 35

v Roberts (unreported 1st Jan 1935)…………………………………….. Rangers v A-G for Scotland [2017]1093

v West (1876) 7 Ch D 858……………………………………………… Pennington v Waine (No 2) [2003] 1011

Egerton Trust Retirement Benefit Scheme

re (unreported)………………………………………………………….. National Westminster Bank plc v Lucas [2015] 635

Egli

v Egli (2004) BCSC 529……………………………………………….. Easingwood v Cockcroft [2016] 1675

E I Dupont de Nemours

v S T Duport [2003] EWCA Civ 1368………………………………… King v Chiltern Dog Rescue [2015] 1225 CA

EIC Services

v Phipps [2003] EWHC 1507 (Ch)…………………………………….. Cottrell v King [2005] 63; Executors of Dugan-Chapman v HMRCC

[2008] 1359; Sharma v Sharma [2014] 111

Eilon

v Eilon [1965] (1) SA 703………………………………………………. Peters v Pinder [2011] 1379

Eiro

v Equinox Trustees Ltd [2006] JRC 119……………………………… Re the A Trust [2013] 1117

EL, re

[2015] EWCOP 30……………………………………………………… Public Guardian v SR & NC [2015] 1057

El-Ajou

v Dollar Land Holdings [1993] 3 All ER 717………………………… Twinsectra v Yardley [2000] 527 CA; The Public Trustee v Williams

[2002] 45; Shalson v Russo [2003] 1165; Niru Battery Manufactoring Co

v Milestone Trading [2004] 377; Crown Dilmun v Sutton [2004] 497;

Commerzbank AG v IMB Morgan Plc [2005] 1485; Charter Plc v City

Index Ltd [2006] 1705; Ultraframe (UK) Ltd v Fielding [2007] 835; City

Index Ltd v Gawler [2008] 1773; Relfo Ltd v Varsani [2009] 1019;

Cadogan Petroleum plc v Tolley [2015] 1505; Akers v Samba [2017] 373

[1994] 2 All ER 685………………………… Sinclair Investments v Versailles Trade Finance [2011] 839; Sinclair


v Dollar Land Holdings (No 2) [1995] 2 All ER 213…………………. Commerzbank AG v IMB Morgan Plc [2005] 1485; Bagus Investments

Ltd v Kastening [2012] 1675; M v M [2013] 1725; Akita Holdings v Turks

and Caicos Islands [2017] 407

140

El Amria, the

(1981) 2 Lloyds LR 119 ………………………………………………… Campbell v Griffin [2001] 981; EMM Capricorn Trustees v Compass

Trustees [2001] 997

ELISA


Ellenborough, re

Towry Law v Burne [1903] 1 Ch 697…………………………………. Gregg v Pigott [2012] 953

Elley

v Elley (1979) 3 MPC 45-48…………………………………………… Harrison v Harrison (2) [2009] 1333

Elliot’s Trusts, re

(1873) LR 15 Eq 194…………………………………………………… Re Barclays Private Bank [2015] 1315

Elliott

v Joicey [1935] AC 209 ………………………………………………... Blech v Blech [2002] 483; Oakley v Osiris Trustees Ltd [2009] 461 PC

v Lloyds TSB Bank (unreported Leed CC 24/04/12)…………………. Dawson-Damer v Taylor Wessing LLP [2016] 253

Ellis

v Ellis (1909) 26 TLR 166……………………………………………… Sieff v Fox [2005] 891; Re Mr and Mrs P, Capital Asset Protection Plan

Trust, JP v Atlas Trading Company (Jersey) Ltd [2009] 873; Pitt v Holt;

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

977

v Emmanuel (1876) LR 1 Ex D 157…………………………………… Squires v AIG Europe (UK) Ltd [2006] 705

v Goulton [1893] 1 QB 350……………………………………………. Bellis v Challinor [2016] 43

v Property Leeds (UK) Ltd [2002] EWCA Civ 32…………………… Freeman v Ansbacher Trustees (Jersey) Ltd [2010] 569

Ellison

v Ellison (1802) 6 Ves 656……………………………………………... Jennings v Rice [2002] 367 CA

Elme

v Da Costa (1 Phill) 173)………………………………………………. Randall v Randall [2015] 99

Elveridge

v Coulson [2003] EWHC 2089 (Ch)…………………………………… Re Horley Town FC, Hunt v McLaren [2006] 1817

EM Bowden’s Patents Syndicate Ltd

v Herbert Smith & Co [1904] 2 Ch 86 ………………………………. Roberts v Gill [2010] 1223 SC

Emerald Supplies Ltd

v British Airways plc [2009] EWHC 339 (Ch)……………………….. Dellal v Dellal [2015] 1137

141

Emery’s Investment Trusts, in re

(1959) Ch 410…………………………………………………………... Collier v Collier [2003] 617; Griffiths v Cork [2009] 955; O’Kelly v Davies

[2016] 333

EMI Group Electronics Ltd

v Caldicott [2000] 1 WLR 540………………………………………… MacDonald v Dextra Accessories Ltd [2003] 675 Ch

EMM Capricorn Trustees Ltd

v Compass trustees Ltd [2001] WTLR 997…………………………… Crociani v Crociani [2015] 975

Employee

v HMRCC [2008] UKSpC 00673……………………………………… Taube Trustees v HMRCC [2011] 1

Emuss

v Smith (1848) 2 de G&Sm; 64 ER 323……………………………….. Pennington v Waine (No 2) [2003] 1011

and sub nom Galton v Emuss (1844) 1 Coll 243; 63 ER 403

Endacott, re;

[1960] Ch 232…………………………………………………………... Re Horley Town FC, Hunt v McLaren [2006] 1817

Energy Venture Partners Ltd

v Malabu Oil and Gas Ltd [2014] EWCA Civ 1295…………………. JSC Mezhduarodniy Promyshlenniy Bank v Pugachev [2015] 991

Engelage

v Engelage [1995] BCJ No 43, BC SC………………………………… Frame v Rai [2015] 1539

England’s Settlement Trusts, in re

Dobb v England [1918] 1 Ch 24………………………………………. Singh v Bhasin [2000] 275

Englewood Properties Ltd

v Patel [2005] 1 WLR 1961……………………………………………. Scott v Southern Pacific Mortgages Ltd [2015] 1067

English

v Dedham Vale Properties Ltd [1978] 1 WLR 93……………………. Murad v al-Saraj [2005] 1573

v Emery Reinbold & Strick Ltd [2002] 1 WLR 2409………………... Fielden v Cunliffe [2006] 29

English & American Insurance Co Ltd

[1994] 1 BCLC 649…………………………………………………….. Re Japan Leasing (Europe) plc [2000] 301

Ensign Tankers (Leasing) Ltd

v Stokes (HMIT) [1992] 1 AC 655……………………………………. McLaughlin v HMRCC [2012] 855

Equitable Life Assurance Society

v Hyman [2000] UKHL 39…………………………………………….. Pitt v Holt [2010] 269; Futter v HMRCC; Pitt v HMRCC [2013] 977

Equitas Ltd

142

v Horace Holman & Co Ltd [2007] EWHC 903 (Comm)…………….. Khouj v Acropolis Capital Partners Ltd [2016] 83

Equuscorp Pty Ltd

v Glengallan Investments Pty Ltd (2004) 218 CLR 471…………….. Raftland Pty Ltd v Federal Commissioner of Taxation [2006] 657

ER Ives Investment Ltd

v High [1967] 2 QB 379……………………………………………….. Fielden v Christie-Miller [2015] 1165

Erceg

v Erceg [2014] NZHC 155…………………………………………….. Erceg v Erceg [2016] 1575; Lewis v Tamplin [2018] 215

Erington v

Erington [1952] 1 KB 290…………………………………………….. Soulsbury v Soulsbury [2007] 1841

Erlanger

v New Sombrero Phosphate Co (1878) LR 2 App Cas 1218…………. Ratiu v Conway [2006] 101; Green v Gaul [2006] 1391 CA

Ernest

v Nicholls (1857) 6 HL 410…………………………………………….. Cottrell v King [2005] 63

Eron Mortgage Corp

v Trustees of Eron Mortgage Corp (1990) 70 BCSC 1583………….. Giles v Westminster Savings Credit Union [2006] 1745

Eronat

v Tabbah [2002] EWCA Civ 950……………………………………… di Placito v Slater [2003] 805; Placito v Slater [2004] 407

Errington, re

(1821) Jac 404………………………………………………………….. Re M [2013] 681

Escritt

v Escritt [1982] 3 FLR 280……………………………………………. Chittock v Stevens [2000] 643

Espinosa

v Bourke [1999] 1 FLR 747…………………………………………… Robinson v Bird [2003] 529; Re Gold, Curtis v Gold [2005] 673; Re Myers,

Myers v Myers [2005] 853; Land v Land’s Estate [2006] 1447; Garland v

Morris [2007] 797; Baynes v Hedger [2008] 1719; H v M [2010] 193; Ilott

v Mitson [2011] 779 CA; Illott v Mitson [2014] 575; Wright v Waters

[2015] 353; Illott v Mitson [2015] 1399 CA; Ball v Ball [2017] 891

Esteban de Comas

v Prost and Kohler (1865) 3 Moo PC NS 158………………………… Angove’s Pty Ltd v Bailey [2016] 1309

Esteem Settlement, re the;

[2000] JLR 53…………………………………………………………… Alhamrani v Alhamrani [2008] 753 JRC; Charity Commission v Framjee

[2014] 1489; Investec v Glenalla [2017] 205

143

[2000] JLR n-67………………………………………………………… Alhamrani v Russa Management Ltd [2007]1317

[2000] JLR 165 …………………………………………………………. Freeman v Ansbacher Trustees (Jersey) Ltd [2010] 569

Esteem Settlement, re

Group Torras SA v Al-Sabah [2004] WTLR 1; [2003] JRC 092……. MacKinnon v Regent Trust Company Ltd [2005] 1367; Charman v

Charman [2006] 1; CI Law Trustees Ltd v Minwalla [2006] 807;

Charman v Charman [2006] 1349 (HC); Charman v Charman [2007]

1151 CA; Alhamrani v Russa Management Ltd [2007]1317; Official

Assignee in Bankruptcy v Wilson [2008] 1235; A v A [2009] 1; Re Kaplan

[2010] 1171; Whaley v Whaley [2011] 1267

[2002] WTLR 337….. Bagus Investments Ltd v Kastening [2012] 1675

Esteem Settlement and the No 52 Trust, re

[2001] WTLR 641…………..………………………………………….. Landau v Anburn Trustees Ltd [2008] 487; O’Keefe v Caner [2017] 615

Estlin, re

(1903) 72 LJ Ch 687…………………………………………………….. Helena Partnership v HMRC [2012] 1519

Etablissements Rimbaud SA

v Directeur General des Impots (C-72/09) EU:C:2010:645…………. Routier v HMRC [2017] 1119

Ettrick

v R F Kershaw Ltd (No 1) [1993] AC 713……………………………. Rathbone Brothers Plc v Novae Corporate Underwriting [2015] 301

Eurig Estate, re

(1998) 165 DLR (4th) 1…………………………………………………. Re Bloom, Bernstein v The Queen [2004] 613

Eurocruit Eurtope Ltd, re

[2008] Bus LR 146……………………………………………………… O’Keefe v Caner [2017] 615

Euro Hotel (Belgravia) Ltd, re

[1975] 51 TC 293………………………………………………………. Pope v HMRCC [2013] 287

Euro-Diam Ltd

v Bathurst [1990] 1 QB 1……………………………………………… Watts v Watts [2014] 1781

Eurotrust

v Barlow Clowes [1996-98] MLR 394………………………………… Re the Angora Trust Rosewood v Schmidt [2001] 1081 IoMHC

Evans

re [1947] Ch 695……………………………………………………….. Allen v HMRC [2005] 937

re [1986] 1 WLR 101………………………………………………….. STG Valmet Trustees v Brennan [2002] 273; Professional Trustee v Infant

144

Prospective Beneficiary [2007] 1631; Serious Organised Crime Agency v

Szepietowski [2009] 1239; Shovelar v Lane [2011] 1411; Pettigrew v

Edwards [2017] 675

re [1999] 2 All ER 777………………………………………………… Re Barclays Private Bank [2015] 1315

v Bartlam [1937] AC 473……………………………………………... Singh v Bhasin [2000] 275

v Evans [1985] 2 All ER 289………………………………………….. Kain v Hutton (Beddoe) [2009] 301; Re Macedonian Orthodox

Community Church St Petka Inc’s application (No 3) [2007]1429

v Hayward [1995] 2 FLR 511………………………………………… Jiggins v Brisley [2003] 1141; Oxley v Hiscock [2004] 709

v Taylor(1834) 2 Dowl PC 349……………………………………….. Bentine v Bentine [2014] 197

v Westcombe [1999] 2 All ER 777……………………………………. Re Loftus, Green v Gaul [2005] 1327 Ch; West v West [2006] 157; Davies

v Sharples [2006] 839

Evanturel

v Evanturel (1874) LR6 PC 1………………………………………… Re Nathan, Nathan v Leonard [2002] 1061; AN v Barclays Private Bank


Eves

v Eves [1975] 1 WLR 1338……………………………………………. Gillett v Holt [2000] 195 CA; Rowe v Prance [2000] 249; Hyett v Stanley

[2003]1269; Oxley v Hiscock [2004] 709; Stack v Dowden [2007] 1053

HL; Curran v Collins [2016] 235

Evins

v Shield Insurance Co Ltd [1980] (2) SA 814 SA (A)……………………….. Jowell v Bramwell-Jones [2002] 31

EVN and Wienstrom

[2003] ECR I-14527……………………………………………………. Ordre des barreaux francophones et germanophone v Conseil des


EVTR Ltd, re;

Gilbert v Barber [1987] BCLC 646…………………………………… Twinsectra v Yardley [2000] 527 CA; Twinsectra Ltd v Yardley [2002]

423 HL; Templeton Insurance Ltd v Penningtons Solicitors LLP [2007]

1103

Ewing

v Orr-Ewing (1883) 9 App Cas 34……………………………………. Re Al-Bassam, Al-Bassam v Al-Bassam [2003] 1; Akers v Samba [2017]

373

Excelsior Commercial & Industrial Holdings Ltd

v Salisbury Hammer Johnson & Aspeden [2002] EWCA Civ 879….. Franks v Sinclair (Costs) [2007] 785

145

Exchange Securities and Commodities Ltd (No 2), re

[1985] BCLC 392………………………………………………………. Chessels v British Telecommunications Plc [2002] 719

Exhall Coal Company (UK) Ltd, re, ex parte Bleckley

(1866) 35 Beav 449…………………………………………………….. X v A [2000] 11; Alhamrani v Alhamrani [2008] 941 JCA

Expert Clothing Services & Sales Ltd

v Hillgate House [1987] 1 EGLR 65…………………………………... Independent Trustee Services v GP Noble Trustees [2012] 1171

Express Electrical Distributors Ltd

v Beavis [2016] 1 WLR 4783…………………………………………… Akers v Samba [2017] 373

Extrasure Travel Insurance Ltd

v Scattergood [2003] 1 BCLC 598……………………………………. Ultraframe (UK) Ltd v Fielding [2007] 835; O’Keefe v Caner [2017] 615

Eyre

v Burmeister (1862) 10 HLC 90 James v James [2018] 1313

v Monro (1857) 3 K & J 305…………………………………………… Barns v Barns [2011] 1093

Eyre Williams, re

[1923] 2 Ch 533………………………………………………………… Central Bank of Nigeria v Williams [2012] 745; Williams v Central Bank


Eyretel Unapproved Pension Scheme Trustees

v HMRC [2009] STC (SCD) 17 ……………………………………….. McLaughlin v HMRCC [2012] 855

Ezsias

v Welsh Ministers [2007] All ER (D) 65……………………………… Dawson-Damer v Taylor Wessing LLP [2016] 253; Dawson-Damer v


F

F

re, [2004] WTLR] 657…………………………………………………. Re AB (Revocation of EPA) [2014] 1303; Re RM [2016] 1257

re, [2009] WTLR 1309………………………………………………… Re KJP [2016] 687

re (Guernsey Court of Appeal 21st June 2013)………………………… Re Trusts (Guernsey) Law 2007; AAA Children’s Trust [2015] 683

re (Adult: Court’s Jurisdiction) [2001] Fam 38……………………... XCC v AA [2012] 1645

in re, (A Minor) (Child Abduction) [1992] 1 FLR 548………………. Tuczka v HMRCC [2011] 1099

146

in re, (Mental Patient Sterilisation) [1990] 2 AC 1………………….. Masterman-Lister v Jewell [2002] 563; Tait v Wedgwood [2003] 121;

Masterman-Lister v Brutton [2003] 259 CA; In the matter of X [2009]

353; Re P [2009] 651; Re E [2011] 203; Re JDS, Smythe v JDS [2012]

475; DL v A Local Authority [2012] 1713; Re PO, JO v GO [2014] 337; Re

SH [2016] 719; Anderson v Spencer [2018] 1; Nield-Moir v Freeman

[2018] 255

re, (Interim Declarions) [2009] COPLR Con Vol 390……………….. Re KJP [2016] 687

v F (Duxbury calculation of rate of return) [1996] 1 FLR 833……... Robinson v Fernsby [2004] 257; AR v AR [2012] 373

v H (2001) JLR 492……………………………………………………. Compass Trustees Ltd v McBarnett [2003] 461

v IRC [2000] STC (SCD) 1; [2000] WTLR 505……………………… Surveyor v IRC [2003] 111

F & C Alternative Investments Ltd

v Barthelemy (No 2) [2012] Ch 613…………………………………… Khouj v Acropolis Capital Partners Ltd [2016] 83

F Long

v Farrer & Co [2004] EWHC 1774 (ChD)…………………………… Smith v Herbert [2016] 897

F J Chalke Ltd

v HMRC [2009] EWHC 952 (Ch)……………………………………… Creggy v Barnett [2018] [2018] 35

Fabris

v France Appn No 16574/08 (judgment 7/2/2013)…………………….. Hand v George [2017] 495

Facia Foowear

v Hinchliffe [1998] 1 BCLC 598………………………………………. Ultraframe (UK) Ltd v Fielding [2007] 835

Fada (Australia) Ltd, in re

[1927] SA States Reports 590…………………………………………... Kingate Global Fund Ltd v Knightsbridge (USD) Fund [2010] 1201

Fage UK Ltd

v Chobani UK Ltd [2014] EWCA Civ 5……………………………… Simon v Byford [2014] 1097; Constandas v Lysandrou [2018] 215

Fairbairn, re

[1967] VR 633………………………………………………………….. Rouse v IOOF Trustees Ltd [2000] 111; Crowe v Stevedoring Employees

Retirement Fund Pty Ltd [2005] 1271

Fairline Shipping Corp

v Adamson [1975] QB 180…………………………………………….. Sinclair Investment Holdings SA v Versailles Trade Finance Ltd [2006]

1655

Fairstar Heavy Transport NV

v Adkins [2013] EWCA Civ 886………………………………………. Khouj v Acropolis Capital Partners Ltd [2016] 83

147

Falconer

v Falconer [1970] 1 WLR 1333 ……………………………………….. Ali v Khan [2009] 187

Falcke

v Scottish Imperial Insurance (1886) 34 Ch D 234………………….. Investec v Glenalla [2017] 205

Falkiner

v Commissioner of Stamp Duties [1973] AC 565…………………… Gregg v Pigott [2012] 953

Falkland

v Bertie (1696) 23 ER 814…………………………………………….. AN v Barclays Private Bank & Trust (Cayman) Ltd [2007] 565

Faraggi

v R (2009) FCA 398……………………………………………………. Antle v R [2010] 373

Farepack Food and Gifts, re

[2007] WTLR 1407…………………………………………………….. Angove’s Pty Ltd v Bailey [2016] 1309

Farley

v Turner (1857) 26 LJ Ch 710…………………………………………. Habana Ltd v Kaupthing Singer & Friedlander [2011] 275; Du Preez v


Farmer

v Sloan [2005] WTLR 521…………………………………………….. Chisholm v Chisholm [2011] 187

(Valuation Officer) v Buxted Poultry Ltd [1993] 1 All ER 117 …….. Williams v HMRC [2005] 1421

Farmer’s Executors

v IRC [1999] STC 514…………………………………………………. Executors of Stedman v IRC [2002] 1357; George v IRC [2004] 75 CA;

Marquess of Hertford v IRC [2005] 85; Clark v HMRC [2005] 1465;

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

[2008] 865; HMRCC v Brander [2010] 1545

Farnell’s Settled Estates, re

(1886) 33 Ch D 599…………………………………………………….. Re Epona Trustees Ltd [2009] 87; Re The Shinorvic Trust [2013] 337

Farnya

v Chorney [1951] Carswell BC 133…………………………………… Critchley v Critchley [2008] 1563; Frame v Rai [2015] 1539

Farrell

v Alexander [1977] AC 59…………………………………………….. Central Bank of Nigeria v Williams [2012] 745; Creggy v Barnett [2018]

[2018] 35

Farrow, re

[1987] 1 FLR 205………………………………………………………. Re Parnall, Parnall v Hurst [2003] 997

148

Fattal

v Walbrook Trustees (Jersey) Ltd [2010] EWHC 2767 ……………... Davidson v Seelig [2016] 629

Faulkner

v IRC [2001] WTLR 1295……………………………………………... Judge v HMRC [2005] 1311

Faversham Corporation

v Ryder (1854) 5 D G M&G 350………………………….…………… Re The Fine Lady Upon A White Horse Appeal [2006] 59

Fawcett

v Whitehouse (1829) 1 Russ & M 132………………………………… FHR European Ventures v Mankarious [2013] 631; FHR European

Ventures v Cedar Capital Partners [2014] 1135; Libertarian Investments

Ltd v Hall [2015] 241

Fawcett’s Estate, re

[1941] P 85; 2 All ER 341……………………………………………… Abdullahi v Mudashiru [2004] 913; Cheung v Yim [2010] 975

Fawley

v Neill [2000] CRP 20………………………………………………….. Green v Gaul [2006] 1391 CA

Fay

v Chief Constable of Bedforshire [2003] EWCA Civ 1770…………... Re K [2007] 1007

Featherstonehaugh

v Fenwick (1810) 17 Ves 298………………………………………….. Butler v Butler [2016] 1519

Federal Commissioner of Taxation

v Everett [1980] HCA 6……………………………………………….. Trinkler v Beale [2009] 1091

v Harmer (1990) 24 FCR 237………………………………………… Raftland Pty Ltd v Federal Commissioner of Taxation [2006] 657

v Linter Textiles Australia Ltd [2005] HCA 20……………………... Re OPC Managed Rehab Ltd, Levin v Ikiua [2010] 469

v Myer Emporium (1987) 163 CLR 199…………………………….... Wendt v Orr [2005] 223

v Prestige Motors Pty Ltd (1998) 82 FCR 195……………………….. Raftland Pty Ltd v Federal Commissioner of Taxation [2006] 657

Fell, re

[1940] NZLR 552………………………………………………………. Alexander v Alexander [2012] 187

Fellowship of Humanity

v County of Alameda (1957) 153 Cal App 2d 673…………………… Re Church of Scientology (E&W) [2005] 1152

Fennell

v Halliwells LLP [2013] EWHC 2837 (Ch)…………………………… Aeroflot-Russian Airlines v Berezovsky [2016] 1303

Fenton

re, ex parte Fenton Textile Association Ltd (No 1) [1931] 1 Ch 85…. Squires v AIG Europe (UK) Ltd [2006] 705

149

re, ex parte Fenton Textile Association Ltd (No 2) [1932] 1 Ch 85…. Squires v AIG Europe (UK) Ltd [2006] 705

v Whittier (1977) 26 NSR (2d) 662…………………………………….. Re Clements Estate [2007] 1717

Fenton Estate, re

(2014) BCSC 39………………………………………………………… Sidney & North v British Columbia [2017] 135

Fenwick

re, Application of JR Fenwick & Re Charles [2009] NSWSC 530….. Re M, ITW v Z [2009] 1791; Re G (TJ) [2011] 231

v Schmalz (1868) LR 3 CP 313………………………………………… Re A Trust Company Ltd [2008] 377

Fernie

v Fernie (1893) 1 SLT 108……………………………………………... Shenken v Phoenix Life Ltd [2015] 1833

Ferrari

v Beccaris [1979] 2 NSWLR 181……………………………………… Butler v Butler [2016] 1519

Ferrazzini

v Italy [2001] STC 1314……………………………………………….. Prosser v IRC [2003] 907; Taylor v IRC [2003] 911; Wood v HMRC

[2016] 1463

Ferrishurst

v Wallcote Ltd [1999] Ch 335…………………………………………. Lloyd v Dugdale [2002] 863

Ferrotex

v Banque Francais de l’Orient [2001] EWCA Civ 1387…………….. Placito v Slater [2004] 407

Fessi

v Whitmore [1999] 1 FLR 767………………………………………… Leeburn v Derndorfer [2004] 867; Hartshorne v Gardner [2008]

837

Fessi and Hartshorne

v Gardner [2008] EWHC 429 Ch……………………………………… Re JS (Disposal of Body) [2017]227

Festersen

[2007] ECR I-1129……………………………………………………… Jager v Finanzamt Kusel-Landsthuhl [2008] 1047

Fetherstonhaugh

v IRC [1984] STC 261………………………………………………….. Arkwright v IRC [2004] 181 SpC; Brander v HMRCC [2009] 1129;

HMRCC v Brander [2010] 1545

FH, re

M v Public Guardian [2010] 51……………………………………….. Re J [2009] 435

FH Group Claimants

v HMRC [2012] UKSC 19……………………………………………… Richards v Worcestershire CC [2017] 117

150

FHR European Ventures LLP

v Mankarious [2011] EWHC 622 Ch………………………………….. FHR European Ventures v Mankarious [2013] 631 CA

[2013] WTLR 631…………………………………….. Sharma v Sharma [2014] 111; Lloyds Trust Co (CI) Ltd v Fragoso [2017]

103

v Cedar Capital Partners LLC [2014] WTLR 1135…………………. AIB Group v Mark Redler & Co [2015] 187; Angove’s Pty Ltd v Bailey

[2016] 1309

Fibrosa Spolka Akcujna

v Fairbairn Lawson Combe Barbour Ltd [1943] AC 32……………. Investec v Glenalla [2017] 205

Fidex

v HMRC [2014] UKUT 454…………………………………………… Edwards-Moss v HMRC [2016] 995

Fidium Finanz AG

v Bundesanstalt fur Finanzdiensteistungsaufsicht [2006] ECR I-19521…………………………………………… Jager v Finanzamt Kusel-Landsthuhl [2008] 1047

Field,

re [1971] 1 WLR 555…………………………………………………… Roberts v Gill [2008] 1429; Roberts v Gill [2010] 1223 SC; Bayley v DG

Associates [2014] 1315; Haastrup v Okorie [2016] 803

patient, in re (unrep Guernsey 2001)………………………………….. In the matter of X [2009] 353

Fielden

v Cunliffe [2006] 29……………………………………………………. Re Baker Deceased, Baker v Baker [2008] 565; Re Waite, Baron v

Woodhead [2008] 1675; Ilott v Mitson [2011] 779 CA; Iqbal v Ahmed

[2011] 1351; Illott v Mitson [2014] 575

v Christie-Miller [2015] WTLR 1165…………………………………. Preedy v Dunne [2015] 1795; English v Keats [2018] 91

Fielding

v Rigby [1993] 1 WLR 1355…………………………………………… Re K [2007] 1007; Haji-Ioannou v Frangos [2009] 1747

Figg

v Clarke [1997] STC 247………………………………………………. Unmarried settlor v IRC [2003] 915

Figgis, re

Roberts v McLaren [1969] 1 Ch 123; [1968] 1 All ER 999…………... Aroso v Coutts & Co [2001] 797; Sillars & Deeprose v IRC [2004] 591;

Griffiths v Floyd [2004] 667; Smith v HMRCC [2009] 691; Drakeford v

Cotton [2012] 1135; Bingham v HMRCC [2013] 787

Fillingham

v Bromley (1823) Turn & R 530………………………………………. AN v Barclays Private Bank & Trust (Cayman) Ltd [2007] 565

151

Filmlab Systems International

v Pennington [1992] WLR 429……………………………………….. Sherman v Perkins [2002] 603

Finalarte Sociedade de Construcao Civil Lda, re

ECJ Case C-49/98………………………………………………………. Re a Financial Institution [2006] 277

Financial Institution, re a

[2006] WTLR 227………………………………………………………. Re Financial Institution No 1 [2007] 777

Financial Services Authority

v Rourke [2002] CP Rep 14……………………………………………. Sutton v Sutton [2010] 115

v Sinaloa Gold plc [2013] UKSC 11…………………………………... JSC Mezhduarodniy Promyshlenniy Bank v Pugachev [2015] 991

Finch

v Finch (1867) LR 1 P&D 154…………………………………………. Rowe v Clarke [2006] 347

v IRC (1985) Ch 1……………………………………………………… Marquess of Hertford v IRC [2005] 85; Trustees of the Nelson Dance

Family Settlement v HMRCC [2008] 891

Finers

v Miro [1991] 1 WLR 35……………………………………………….. Re Alliance & Leicester Int. Ltd [2004] 927; Re MF Global UK Ltd [2013]

1239

Finger’s Will Trusts, re

[1972] 1 Ch 286…………………………………………………………. Re The Christian Brothers of Ireland in Canada [2004] 1079; Phillips v

RSPB [2012] 891

Finley

v Glaxo Laboratories Ltd (1997) Costs LR 107 ………………………. Jemma Trust Co Ltd v D’Arcy Liptrott [2003] 236; Jemma Trust Co Ltd v

Liptrott [2003] 1427

Finnegan

v Cementation Co Ltd [1953] 1 QB 688………………………………. Roberts v Gill [2010] 1223 SC; Milburn-Snell v Evans [2011] 1213

Fiona Trust and holding Corporation

v Privalov [2010] 3199 (Comm)……………………………………….. Novoship (UK) v Nikitin [2014] 1521; Barnett v Creggy [2016] 17

Firman

v Ellis [1978] QB 886…………………………………………………... Adams v Schofield [2004] 1049

First American Corporation

v Zayed [1999] 1 WLR 1154…………………………………………… Charman v Charman [2006] 1

First National Commercial Bank

152

v Amberts [1995] 2 All ER 673 ……………………………………….. Macaulay & Farley v Premium Life Assurance [2000] 261

First Nationwide

v HMRCC [2010] UKFTT 24 (TC)……………………………………. Taube Trustees v HMRCC [2011] 1

Firstlink Energy Pte Ltd

v Creanovate Pte Ltd [2007] 1 SLR 1050……………………………. Relfo Ltd v Varsani [2009] 1019

Firth

v Geo Ackroyd Junior Ltd [2001] PIPR Q4…………………………. Drake v Foster Wheeler Ltd [2010] 1715

Fish, re

Bennett v Bennett [1893] 2 Ch 413……………………………………. Glenister v Moody [2005] 1205

Fischer

v Diffley [2013] WTLR 757…………………………………………… Walker v Badmin [2015] 493; Kicks v Leigh [2015] 581; Elliott v

Simmonds [2016] 1355; James v James [2018] 1313

Fisher

v Brooker [2009] 1 WLR 1764………………………………………… Sutton v Sutton [2010] 115; Cardigan v Moore [2012] 931; Futter v

HMRCC; Pitt v HMRCC [2013] 977; Evans v Lloyd [2013] 1137;

Gorbunova v Estate of Boris Berezovsky [2016] 1591

v CHT Ltd (No 2) [1996] 2 QB 475…………………………………… Dubai Aluminium Co Ltd v Salaam [2003] 163

v Winch [1939] 1 KB 666……………………………………………… Creasey v Sole [2013] 931

Fitzgerald

v FJ Leonhardt Pty Ltd (1997) 189 CLR 215….…………………….. CPT Custodian Ltd v Commissioner of State Revenue [2006] 447

v Williams [1996] QB 657…………………………………………….. JSC Mezhduarodniy Promyshlenniy Bank v Pugachev [2015] 991

Fitzhugh Gates

v Sherman [2003] WTLR 973………………………………………… Cobden-Ramsay [2005] 1303

Fitzpatrick

re [1952] Ch 86 ………………………………………………………… Re Clough-Taylor, Coutts v Banks [2003] 15

v Sterling Housing Association [2001] AC 27……………………….. Holland v IRC [2003] 207; Saunders v Garrett [2005] 749; Swetenham v

Walkley [2014] 847; R (ZYN) v Walsall MBC [2014] 1649

Fitzwilliam

v IRC [1990] STC 65………………………………………………….. Rysaffe Trust Company (CI) Ltd v IRC [2002] 65 SpC; Rysaffe Trust

Company (CI) Ltd v IRC [2002] 1077 ChD

Flaherty

v Girgis (1987) 162 CLR 308…………………………………………… Barns v Barns [2005] 1093

153

Flannery

v Halifax Estate Agencies Ltd [2000] 1 WLR 377…………………… Crossley v Crossley [2006] 225

Flavel’s Will Trusts, re

[1969] 1 WLR 444……………………………………………………… Ulrich v Treasury Solicitor [2005] 385; Pengelly v Pengelly [2007] 1619

Fleet Disposal Service Ltd, re

Spratt v AT&T AutomotiveService Ltd [1995] 1 BCLC 345……….. Re Japan Leasing (Europe) plc [2000] 301; Twinsectra v Yardley [2000]

527 CA

Flegeltaub

v Telstra Super [1998] VSC 144……………………………………… Wendt v Orr [2005] 223

Fleming (t/a Bodycraft)

v Revenue and Customers Commissioners [2008] UKHL 2…………. Barnsley v Noble [2016] 1501

Fleming’s Will Trusts, in re

[1974] WLR 1552………………………………………………………. Re Ross, Ross v Perrin-Hughes [2005] 191

Fletcher

v Collis [1905] 2 Ch 24 ………………………………………………... Allan v Rea Brothers Trustees Ltd [2002] 625

Flinn

v Flinn (1993) 3 VR 712……………………………………………….. Accurate Financial Consultants Pty Ltd v Koko Black Pty Ltd [2009] 1685

Florida Hotels Pty Ltd

v Mayo (1965) 113 CLR 588…………………………………………... Alexander v Perpetual Trustees WA Ltd [2002] 937

Flower’s Settled Trust, in re

[1957] 1 WLR 401……………………………………………………... Bassett v Basset [2005] 51

Floyer

v Southcote (1555) 73 ER 231………………………………………… Nolan v Nolan [2004] 1261

Flynn,

re, Flynn v Flynn [1968] 1 WLR 103…………………………………. Surveyor v IRC [2003] 111; Re Shaffer, Morgan v Cilento [2004] 457;

Allen v HMRC [2005] 937; Gaines-Cooper v HMRCC [2007] 101;


re [1982] 1 All ER 882…………………………………………………. Richards v Allan [2001] 1031; Fitzhugh Gates v Sherman [2003] 973;

Re Baker Deceased, Baker v Baker [2008] 565; Cobden-Ramsey v Sutton

[2009] 1303; Perrins v Holland [2010] 1415 CA; Markou v Goodwin

[2014] 605

v Reid [2012] (1) JLR 370……………………………………………… Investec v Glenalla [2017] 205

154

Foakes

v Jackson [1900] 1 Ch 807……………………………………………... Howell v Lees-Millais [2009] 1163

Foley

v Hill (1848) 2 HL Cas 28……………………………………………… Bardissy v D’Souza [2003] 929

Foot and Purdon’s Estate, re

[1910] 1 IR 365 ………………………………………………………… Kain v Hutton [2007] 1751 NZCA

Foote Estate

re (2009) ABQB 654…………………………………………………… Re Foote Estate [2012] 1161

Forbes

v Eden (1867) LR 1 Sc & Div 568 HL………………………………… Shergill v Kaira [2014] 1729 SC

v Forbes (1854) Kay 341………………………………………………. Agulian v Cyganik [2006] 565 CA

Ford

v GKR Construction Ltd [2000] 1 WLR 1397………………………... Thomas v Jeffery [2013] 141

v Keenan (1914) 30 NSW WN 214……………………………………. Perpetual Trustees WA Ltd v Darvell [2002] 1349

Ford’s Charity

(1855) 3 Drew 324………………………………………………………. Park v Cho [2017] 279

Forde & McHugh Ltd

v HMRC [2014] UKSC 14……………………………………………… Rangers v A-G for Scotland [2017]1093

Forder

v Great Western Railway [1905] 2 KB 532…………………………… Spread Trustee Co Ltd v Hutcheson [2012] 317

Foreman

v Kingstone [2005] WTLR 823………………………………………… Wingate v Butterfield Trust (Bermuda) Ltd [2008] 357 BSC; Breakspear

v Ackland [2008] 777; An application for information about a trust [2015]

559; Erceg v Erceg [2016] 1575

Forest of Dean Coal Mining Co, re

(1878) 10 Ch D 451…………………………………………………….. Ultraframe (UK) Ltd v Fielding [2007] 835

Forster

v Davies (1861) 4 De G F & J 133, 45 ER 1134………………………. Kain v Hutton [2007] 1751 NZCA

v Hale (1798) 3 Ves 707……………………………………………….. Heer v Singha [2016] 1189

v Outred [1982] 1 WLR 86……………………………………………. Bacon v Howard Kennedy [2000] 169; Macaulay & Farley v Premium

Life Assurance [2000] 261; Jowell v Bramwell-Jones [2002] 31; Daniels v

Thompson [2004] 511

155

v Turnbull (unreported The Times 22nd May 1990)…………………… Piggott v Aulton [2003] 445

Forsyth

v Forsyth [1891] P636…………………………………………………. Charalambous v Charalambous [2004] 1061

Fortex Group Ltd

v Macintosh [1998] 3 NZLR 171……………………………………… Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2004] 1; Kain v

Hutton [2005] 977 NZHC

Forth

v Chapman (1720) 1 P Wms 663……………………………………… Vocicevic v Aleksic [2018] 1545

Fortress Value Recovery Fund

v Blue Sky [2013] EWHC 14 (Comm)………………………………… Swift v Ahmed [2016] 1059

Fosinard Estate Ltd

v Dykes [1971] 1 WLR 232……………………………………………. McIlwraith v McIlwraith [2003] 413

Foskett

v McKeown [2001] 1 AC 102…………………………………………. Allan v Rea Brothers Trustees Ltd [2002] 625; Bracken Partners v

Gutteridge [2003] 1241; Shalson v Russo [2003] 1165; Clark v Cutland

[2004] 629; Ultraframe (UK) Ltd v Fielding [2007] 835; Pitt v Holt; Futter

v Futter [2011] 623 CA; Sinclair Investments v Versailles Trade Finance


Independent Trustee Services v GP Noble Trustees [2012] 1171; Brazil v

Durant International [2015] 1323; Investec v Glenalla [2017] 205; Akita


Foss

v Harbottle (1843) 2 Hare 461………………………………………… Walker v Stones [2000] 79 Ch; Shaker v Al-Bedrawi (extract) [2003]

105 CA; Bracken Partners v Gutteridge [2003] 1241; Re X (Trust) [2013]

731

Foster

re, [1956] NZLR 44……………………………………………………. Marley v Rawlings [2012] 639 CA

v Discoll (1929) 1 KB 470……………………………………………… Barns v Barns [2005] 1093

v Foster [1977] FLR 112………………………………………………. Hope v Knight [2011] 583

v Friedland 10th November 1992 CAT 1052………………………….. Libertarian Investments Ltd v Hall [2015] 241

v Mckinnon (1869) LR 4 CP 704……………………………………… Curtis v Pulbrook [2011] 1503

v Spencer [1996] 2 All ER 672………………………………………… Brudenell-Bruce v Moore [2015] 373

156

Fothergill

v Monarch Airlines Ltd [1981] AC 251………………………………. Ben Nevis Holdings Ltd v HMRC [2014] 1

Fouche

v Superannuation Fund Board (1952) 88 CLR 609………………….. Youyang Pty Ltd v Minter Ellison [2003] 753

Fountain Forestry Ltd

v Edwards [1975] Ch 1 ………………………………………………… Birdseye v Roythorne & Co [2015] 961

Fountain Trust, re

CI Law Trustees Ltd v Minwalla [2005] JLR 359…………………… Re B Trust [2007] 1361; Charman v Charman [2007] 1151 CA;

Mubarak v Mubarik [2009] 1543 JCA

Fourie

v Le Roux [2007] UKHL 1…………………………………………….. JSC Mezhduarodniy Promyshlenniy Bank v Pugachev [2015] 991

Foveaux, re

[1895] 2 Ch 501…………………………………………………………. Re Church of Scientology (E&W) [2005] 1152

Fowkes

v Pascoe (1875) 10 Ch App 343 ……………………………………….. Vajpeyi v Yusaf [2004] 989; Sillett v Meek [2009] 1065

Fowler

v Barron [2008] WTLR 819…………………………………………… Kernott v Jones [2010] 1583; Barnes v Phillips [2016] 1

Fox

v Fox Estate (1996) 10 ETR (2d) 229…………………………………. Re Merry deceased, Meredith v Plaxton [2003] 425

v Foundation Piling Ltd [2011] EWCA Civ 790……………………… Constandas v Lysandrou [2018] 215

Foxley

v United Kingdom [2001] 31 EHRR 25 ……………………………… Bowman v Fels [2005] 481 CA

Frame

v Smith [1987] 2 SCR 99………………………………………………. Giles v Westminster Savings Credit Union [2006] 1745

Framlingham Group plc

v Anderson [1995] 1 BCLC 475………………………………………. Kao Lee & Yip v Koo [2003] 1283

France

v J Coombe & Co [1927] 1 KB 457…………………………………… Ulrich v Treasury Solicitor [2005] 385

Francovich & Bonifaci

v Republic of Italy [1991] ECR 1-5375……………………………….. Lane v Cullens Solicitors [2011] 1807

Frankland

v IRC [1977] STC 1450………………………………………………... Holland v IRC [2003] 207; West v Trennery [2003] 739

157

Franklins Pty Ltd

v Metcash Trading Ltd [2009] NSWCA 407………………………… Kevern v Ayres [2014] 441; Brooke v Purton [2014] 745

Franks

v Sinclair [2007] WTLR 439…………………………………………... Franks v Sinclair (Costs) [2007] 785

Franses

v Al Assad [2007] EWHC 2442 ……………………………………….. JSC Mezhduarodniy Promyshlenniy Bank v Pugachev [2015] 991

Frankson

v Home Office [2003] EWCA Civ 655………………………………… Twin Benefits Ltd v Barker [2017] 729

Frape, re

[1894] 2 Ch 290………………………………………………………… Bentine v Bentine [2014] 197

Frary

v Frary [1993] 2 FLR 696……………………………………………… Charman v Charman [2006] 1

Fraser

v Canterbury Diocean Board of Finance [2001] Ch 669…………….. Fraser v Canterbury Diocesan Board of Finance [2003] 1125; Fraser v

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

Canterbury Diocesan Board of Finance (No 2) [2007] 1735 Ch

v Canterbury Diocesan Board of Finance (No 2) [2003] EWHC 1075……………………………………………. Fraser v Canterbury Diocesan Board of Finance (No 2) [2005] 1499 HL

v Canterbury Diocesan Board of Finance (No 2) [2004] EWCA Civ 15………………………………………….. Fraser v Canterbury Diocesan Board of Finance (No 2) [2005] 1499 HL;

St Mary & St Michael Parish Advisory Co v Westminster Roman Catholic


v Murdoch (1881) 6 App Cas 855…………………………………….. Hughes v Bourne [2012] 1333

v Oystertec plc [2003] EWHC 2787 (Patent)………………………… Dellal v Dellal [2015] 1137

v R (1991) 91 DTC 5123………………………………………………. Antle v R [2010] 373

Fraser or Robinson

v Murdoch (1881) 6 App Cas 855…………………………………….. White v Williams; Abrahams v Williams [2011] 899

Frawley

v Neill [2000] CP Reports 20…………………………………………… Patel v Shah [2005] WTLR 361; Cardigan v Moore [2012] 931; Evans v

Lloyd [2013] 1137

Frear

v Frear [2009] WTLR 221……………………………………………... Scarfe v Matthews [2012] 1579

158

Frederick E Rose Ltd

v William H Pim & Co Ltd [1953] 2 QB 450………………………… AMP (UK) plc v Barker [2001] 1237

Freeburne, re

[1973] 1 OR 423………………………………………………………... Bott v Macaulay [2007] 235

Freeman

re (1890) 7 Morr 38…………………………………………………….. Re Woodland-Ferrari [2002] 1539

re (unreported 10th July 1987 CH D)…………………………………… Re Owen, Hodgson v Clare [2002] 619

v Ansbacher Trustees Ltd [2010] WTLR 569………………………... Fyfe v Watts [2013] 1169

v Cox (1878) 8 ChD 148……………………………………………….. Killick v Pountney [2000] 41

Freeston’s Charity, re

[1978] 1 WLR 741……………………………………………………… Sutton v England [2010] 335; Re Z Trust, MEP v Rothschild Trust

Cayman Ltd [2011] 735; Southgate v Sutton [2011] 1235; Hughes v

Bourne [2012] 1333; Re English & American Insurance Co Ltd [2014] 57

Freiburg Trust, re

[2004] 6 IPRLR 1078…………………………………………………… Re Bird Charitable Trust and Bird Purpose Trust, Basel; Trust Corp

(Channel Islands) Ltd [2008] 1505; Re Circle Trust, HSBC International

v Wong [2007] 631; Gomez v Gomez-Manche Vives [2008] 621HC; Gomez

v Gomez-Monche Vives [2008] 1623 CA; Re the A Trust [2013] 1117

Freidman

v Asiatrust Ltd [2006] JRC 187……………………………………….. Re Winton Investment Trust, Seaton v Morgan [2008] 553; Re Howe

Family Number 1 Trust [2009] 419; Re Seaton Trustees [2010] 105

French,

re (1868) LR 3 Ch 317…………………………………………………. Bunting v W [2005] 955

in the estate of Edith Mary [1910] P 169…………………………….. Randall v Randall [2015] 99

v Barcham [2008] WTLR 1813 ………………………………………. Creasey v Sole [2013] 931; Davis v Jackson [2017] 465

v Styring (1857) 2 CBNS 357…………………………………………. Ketteringham v Hardy [2011] 1367

French Caledonian Travel Service Pty Ltd (in liquidation)

(2003) 204 ALR 353…………………………………………………… Commerzbank AG v IMB Morgan Plc [2005] 1485

Frere, re

[1951] Ch 458………………………………………………………….. Re Odstock Private Care Ltd [2008] 675

Freudiana Holdings Ltd, re

(unreported The Times 4th December 1995)…………………………… Fitzhugh Gates v Sherman [2003] 973

159

Friends of the Calgary General Hospital Society

v Canada (2000) 258 AR 22…………………………………………… Peace Hills Trust Co v Canada Deposit Insurance Corp [2010] 83

Friends’ Provident Life Office

v Hillier, Parker, May & Powden [1997] QB 85…………………….. Niru Battery Manufactoring Co v Milestone Trading [2004] 377; Charter

Plc v City Index Ltd [2006] 1705; Re Farepak Food & Gifts Ltd, Dubey v

HMRCC [2007] 1407; City Index Ltd v Gawler [2008] 1773

Frith

v Cartland (1865) 2 H&M 417………………………………………… Sinclair Investments v Versailles Trade Finance [2011] 1043; Libertarian

Investments Ltd v Hall [2015] 241

v Frith [1906] AC 254…………………………………………………. Angove’s Pty Ltd v Bailey [2016] 1309

Frost National Bank

v Newton 554 SW 2d 149 (Tex 1977)…………………………………. Re Barton, Tod v Barton [2002] 471

Fry

in re [1946] Ch 312…………………………………………………….. Pennington v Waine [2002] 387

v Densham-Smith [2010] EWCA Civ 1410; [2011] WTLR 387……… Legg v Burton [2017] 1017

v Lane (1888) 40 Ch D 312……………………………………………. Evans v Lloyd [2013] 1137

v Salisbury House Estate Ltd [1930] 1 KB 304 ……………………... IRC v George [2003] 471; George v IRC [2004] 75 CA; HMRC v Pawson

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

v Shiel’s Trustees (1915) 6 TC 583…………………………………… McCall v HMRCC [2008] 865

Fryer

re (1857) 3 K & J 317………………………………………………….. Dubai Aluminium Co Ltd v Salaam [2003] 163

in re [1946] Ch 312……………………………………………………. Pennington v Waine [2002] 387 CA

v HMRCC [2010] 815………………………………………………..… Parry v HMRCC [2014] 1265; HMRC V Parry [2018] 1267

FS

in the Goods of (1850) 14 Jur 402……………………………………... Marley v Rawlings [2012] 639 CA

v JS [2006] EWHC 2793 (Fam) ……………………………………….. Charman v Charman [2007] 1151 CA

FSC

v AP Black (Jersey) Ltd [2002] JLR 443……………………………... Alhamrani v Alhamrani [2008] 753 JRC

FSS Travel and Leisure Systems Ltd

v Johnson [1998] IRLR 382…………………………………………… Kao Lee & Yip v Koo [2003] 1283

Fuld,

re, [1966] 2 WLR 717………………………………………………….. Clark v WWF [2011] 961

160

in the estate of, Hartley v Fuld (No 3) [1968] P 675…………………. Mrs F & S2 v CIR [2000] 505; Fuller v Strum [2002] 199 CA; Surveyor

v IRC [2003] 111; Re Sherrington, Sherrington v Sherrington [2004] 895

Ch; Allen v HMRC [2005] 937; Re Nathanael, Cyganik v Agulian [2005]

1049 Ch; Agulian v Cyganik [2006] 565 CA; Gaines-Cooper v HMRCC

[2007] 101; Gill v Woodhall [2011] 251; Barrett v Bem [2011] 1117;

Peters v Pinder [2011] 1379; Cowderoy v Cranfield (costs) [2011] 1741;

Perdoni v Curati [2012] 506 Ch D; Schrader v Schrader [2013] 701; Re

Sylvester [2014] 127; J v U; U v J (no 2) (Domicile) [2017] 565;


Fulham London Borough Council

v Monk [1992] 1 AC 478………………………………………………. Alexander-David v London Borough of Hammersmith & Fulham [2009]

745

Fullard deceased, re

Fullard v King [1982] Fam 42………………………………………… Re Parnall, Parnall v Hurst [2003] 997; Shovelar v Lane [2011] 1411

Fullarton

v Hamilton (1825) 1 W&S 410………………………………………… Re the Baronetcy of Pringle of Stichill [2016] 1117

Fuller

v Strum [2002] WTLR 199 CA………………………………………… Brown v Deacy [2002] 781; Re Good, Carapeto v Good [2002] 801;

Carapeto v Good (permission to appeal) [2002] 1311; Clancy v Clancy

[2003] 1097; Hoff v Atherton [2005] 99; Sherrington v Sherrington [2005]

587 CA; Re Rowinska, Wyniczenko v Plusinska-Surowka [2006] 487;

Jones v Jones [2006] 1847; Franks v Sinclair [2007] 439; Re Morgan,

Griffin v Wood [2008] 73; Blackman v Man [2008] 389; Re Baker

Deceased, Baker v Baker [2008] 565; Scammell v Farmer [2008] 1261; Re

Bates, Bates v Wheildon [2008] 1705; Re Edonya (deceased) WTLR (w)

2009-6; Re Key, Key v Key [2010] 623; Perrins v Holland [2010] 1415 CA;

Gill v Woodhall [2011] 251; Re Singellos, Singellos v Singellos [2011]

327; Cowderoy v Cranfield [2011] 1699; Burgess v Hawes [2012] 423;

Schrader v Schrader [2013] 701; Hawes v Burgess [2013] 453; Paynter v

Hinch [2013] 529; Re Ashkettle [2013] 1331; Simon v Byford [2013] 1615;

Re Stolkin [2013] 1793; Pearce v Beverley [2014] 85; Marley v Rawlings

[2014] 299 SC; Ali Heyder v Syed [2014] 387; Markou v Goodwin [2014]

161

605; Fischer v Diffley [2014] 757; Walker v Badmin [2015] 493; Sharp v

Hutchins [2015] 1269; Elliott v Simmonds [2016] 1355

Fulton

v Andrew (1875) LR 7 HL 448………………………………………… Brown v Deacy [2002] 781; Fuller v Strum [2001] 677 Ch; Fuller v Strum

[2002] 199 CA; Tchilingirian v Ouzounian [2003] 723; Vaughan v

Vaughan [2005] 401; Sherrington v Sherrington [2005] 587 CA; Gill v

Woodhall [2011] 251; Williams v Wilmot [2012] 1635; Schrader v

Schrader [2013] 701; Williams v Wilmot [2013] 1291; Simon v Byford

[2013] 1615; Poole v Everall [2016] 1621

v Kee [1961] NILR 1…………………………………………………… Barrett v Bem [2011] 1117 Ch D; Barrett v Bem [2012] 567 CA

Funke

v France (1993) 16 EHRR 297………………………………………… Re a Financial Institution [2006] 277

Furfaro

v Furfaro (1986) 22 ETR 241………………………………………….. Rondel v Robinson Estate [2012] 1067

Furness, re

[1901] 2 Ch 346…………………………………………………………. Race v Race [2002] 1193; Executors of Stedman v IRC [2002] 1357

v IRC [1999] STC (SCD) 232…………………………………………... The Trustees of David Zetland Settlement [2013] 1065

Furniss

v Dawson [1984] AC 474………………………………………………. A v A [2009] 1; West v Trennery [2003] 739; BJ v MJ [2012] 395

Furs Ltd

v Tomkies (1936) 54 CLR 583…………………………………………. Kao Lee & Yip v Koo [2003] 1283; Ultraframe (UK) Ltd v Fielding [2007]

835

Furse, re

Furse v IRC [1980] 3 All ER 838……………………………………… Allen v HMRC [2005] 937

Fused Electronics Pty Ltd (in liq)

v Donald [1995] 2 Qd R 7……………………………………………… Squires v AIG Europe (UK) Ltd [2006] 705

Futter, re

Futter v Futter [2010] 609 (Ch)……………………………………….. Pitt v Holt [2010] 269; Pitt v Holt; Futter v Futter [2011] 623 CA

Futter

v HMRC; Pitt v HMRC [2013] WTLR 977………………………….. Pagel v Farman [2013] 1575; Kennedy v Kennedy [2015] 837; Freedman v

Freedman [2015] 1187; Re the Onorati Settlement, a v Confiance Ltd

[2015] 1773; Blades v Isaac [2016] 589; In the matter of the F Trust

162

[2016] 859; Van der Merve v Goldman [2016] 913; Bainbridge v

Bainbridge [2016] 943; Lee v Lee [2018] 197

Fyffes Group Ltd

v Templemann [2000] 2 Lloyd’s Rep 643…………………………….. Crown Dilmun v Sutton [2004] 497; Daraydan Holdings Ltd v Solland Int.

Ltd [2004] 815; Murad v al-Saraj [2005] 1573; Ultraframe (UK) Ltd v

Fielding [2007] 835; Sinclair Investments v Versailles Trade Finance

[2011] 839; Novoship (UK) v Nikitin [2014] 1521

G

G

re, [2009] 1 AC 173…………………………………………………….. Smith v Lancashire NHS Trust [2018] 1469

re (an adult) (mental capacity: court’s jurisdiction)

[2004] EWHC 2222 Fam……………………………………….. DL v A Local Authority [2012] 1713;

(TJ), re [2011] WTLR 231…………………………………………….. Re JDS, Smythe v JDS [2012] 475; Re JC [2012] 1211; NT v FS [2013]

867; Re Gladys Meek, Jones v Parkin [2014] 1155; Ross v A [2016] 495;

Re Jones [2016] 661; ADS v DSM [2017] 819

v Beligum (1991) 70 DR 125………………………………………….. Burden v UK [2007] 607 4th; Burden v UK [2008] 1129 GC

v E [2010] EWHC 3385 (Fam)………………………………………… JS v KB [2014] 991; Public Trustee v CT & EY [2015] 1441

v E (by his litigation friend, the Official Solicitor): Manchester C. C.

[2010] EWHC 2512 (COP)……………………………………. Re SH [2016] 719

v G (Financial Provision: Equal Division) [2002] 2 FLR 1143……… Charman v Charman [2006] 1349 (HC); Haines v Hill [2008] 447; AR v

AR [2012] 373; AC v DC [2013] 747; AAZ v BBZ [2017] 765

v G (maintenance pending suit: legal costs) [2002] EWHC 306 (Fam)………………………………………………. Minwalla v Minwalla [2006] 311

v G (Minors: Custody Appeal) [1985] 1 WLR 647………………….. Agulian v Cyganik [2006] 565 CA; Re S and S, C v V [2009] 315; Jones v

Kernott [2009] 1771 Ch; ADS v DSM [2017] 819

v Official Solicitor [2006] WTLR 1201………………………………. Re G (ET) and G (TJ) [2008] 599; Re P [2009] 651; Re M, ITW v Z [2009]

1791; Re G (TJ) [2011] 231; Re JC [2012] 1211

163

v Q (Financial Provision: Equal Division)

[2002] EWHC 1339 (Fam)……………………………………. P v E [2007] 691

G Tech Construction Ltd

[2007] BPIR 1275………………………………………………………. Re BXL Services [2012] 1695

Gadd, in re

(1883) 23 Ch D 134…………………………………………………….. Re Merry deceased, Meredith v Plaxton [2003] 425; James v Williams

[2015] 1745

Gage

v King [1961] 1 QB 188…………………………………………………. Armstrong v Onyearu [2017] 415

Gaines-Cooper

v HMRCC [2008] WTLR 209…………………………………………. Peters v Pinder [2011] 1379

Galambos

v Perez [2009] 23 SCR 247…………………………………………….. Libertarian Investments Ltd v Hall [2015] 241

Gallaher Ltd

v Gallaher Pensions Ltd [2005] EWHC 42 (Ch)……………………… Donaldson v Smith [2007] 423; Day v Day [2013] 817

Gallard, re, ex parte

[1897] 2 QB 8…………………………………………………………… Central Bank of Nigeria v Williams [2012] 745; Williams v Central Bank


Gallie

v Lee [1971] AC 1004…………………………………………………... Sieff v Fox [2005] 891; Re Singellos, Singellos v Singellos [2011] 327

Galloway

v Galloway 1929 SC 160………………………………………………. Stack v Dowden [2007] 1053 HL

Galoo Ltd

v Bright Graham Norton [1994] 1 WLR 1360……………………….. Novoship (UK) v Nikitin [2014] 1521

Gambotto

v WCP Ltd [1995] HCA 12……………………………………………. Accurate Financial Consultants Pty Ltd v Koko Black Pty Ltd [2009] 1685

Gamlen Chemical Co (UK) Ltd

v Rochem Ltd (unreported, 7 December 1979)………………………… C v C (No 2) [2007] 753

Gammon

v Ekins [1950] 2 KB 328……………………………………………….. R (ZYN) v Walsall MBC [2014] 1649

Ganloser’s Will Trusts

re [1952] Ch 30 …………………………………………………………. Gregg v Pigott [2012] 953

164

Gardiner

re, [1901] 1 Ch 697…………………………………………………….. Trustees of Mrs PL Travers Will Trust v HMRCC [2013] 1831;

v Downes (1856) 22 Beav 395…………………………………………. Gonder v Evans [2011] 41

Gardner

v Gardner (1877) 4 R (HL) 56………………………………………… Re the Baronetcy of Pringle of Stichill [2016] 1117

v Parker [2005] BCC 46……………………………………………….. Freeman v Ansbacher Trustees (Jersey) Ltd [2010] 569; Barnett v Creggy

[2016] 17

Garforth (HMIT)

v Newsmith Stainless Ltd [1979] 1 WLR 409………………………… Rangers v A-G for Scotland [2017]1093

Garmac Grain Co Inc

v HMF Faure & Fairclough Ltd [1968] AC 1130……………………. Khouj v Acropolis Capital Partners Ltd [2016] 83

Garnett, re

(1885) 31 Ch D 1………………………………………………………… Sheffield v Sheffield [2014] 1039; Scott v HMRC [2015] 1461; Hamilton v

Hamilton [2016] 1699

Garrard, re

[1907] 1 Ch 382………………………………………………………… Re Carapiet’s Trusts, Manoogian v Sonsino [2002] 989

Gartside

v IRC [1968] AC 553…………………………………………………… Faulkner v IRC [2001] 1295; AB Essex v IRC [2002] 1; IRC v Eversden

[2002] 1013 Ch; Schmidt v Rosewood [2003] 565 PC; Judge v HMRC

[2005] 1311; CPT Custodian Ltd v Commissioner of State Revenue [2006]

447; Kain v Hutton [2007] 1751 NZCA; Kain v Hutton [2008] 1381

NZSC; JSC Mezhduarodniy Promyshlenniy Bank v Pugachev [2015] 991;

Bathurst v Chantier [2018] 1207; Lewis v Tamplin [2018] 215

v Sheffield Young & Ellis [1983] NZLR 37…………………………… Knox v Till [2002] 1147; Public Trustee v Till [2002] 1169

Gascoigne

v Gascoigne [1918] 1 KB 223………………………………………….. Collier v Collier [2003] 617; Griffiths v Cork [2009] 955; O’Kelly v Davies

[2016] 333

Gaskin

v UK (1989) 12 EHRR36………………………………………………. Brown v HM Queen Mother’s Executors [2007] 1129 HC

Gater Assets Ltd

v Nak Naftogaz Urainiy (No 3) [2008] EWHC 1108…………………. Novoship (UK) v Nikitin [2014] 1521

Gaul and Houston’s Contract, re

165

[1928] Ch 689…………………………………………………………… Re Epona Trustees Ltd [2009] 87; Melville v IRC [2001] 887

Gaynor, re

[1960] VLR 640………………………………………………………… Re Nathan, Nathan v Leonard [2002] 1061; AN v Barclays Private Bank


Gazdar

v Kleinwort Benson (Geneva) Trustees SA (Unrep 30 March 1987 Ch D)…………………………………... Re Epona Trustees Ltd [2009] 87

GC, re

[2008] COPLR Con Vol 422……………………………………………. Ross v A [2016] 495

Geary

v Rankine [2012] EWCA Civ 555……………………………………… Curran v Collins [2016] 235; Davis v Wiggett [2016]1563

Gebard, Reinhard

v Consiglio dell’Ordine degli Avvocati e Procuratori di Milano

C-55/94; euC:1995:411………………………………… Panayi A&M Sett Trusteesv HMRC [2018]1497

Gee

v Liddell [1913] 2 Ch 487……………………………………………….. Armstrong v Onyearu [2017] 415

Geering (deceased), in re

[1964] 1 Ch 136…………………………………………………………. Beard v Shadler [2011] 1147

Geffen

v Goodman Estate (1991) 42 ETR 97…………………………………. Re Merry, Meredith v Plaxton [2003] 424

Genc

v Genc (20 March 2006) HC AK Civ 2005-404-006279………………. Harrison v Harrison (1) [2009] 1319

Gencor ACP Ltd v

Dalby [2001] WTLR 825……………………………………………….. Ultraframe (UK) Ltd v Fielding [2007] 835; Prest v Petrodel Resources

Ltd [2013] 1249 General Accident Fire & Life Assurance Corporation

v Midland Bank [1940] 2 KB 288……………………………………… Murphy v Holland [2004] 239; Rathbone Brothers Plc v Novae Corporate

Underwriting [2015] 301

General Assembly of the Free Church of Scotland

v Lord Overtoun [1904] AC 515………………………………………. Hope v Khyentse [2007] 1551; Khaira v Shergill [2012] 1795 CA; Shergill

v Kaira [2014] 1729 SC

General Communications Ltd

166

v Development Finance Corporation of New Zealand Ltd

[1990] 3 NZLR 406……………………………………………………... Twinsectra Ltd v Yardley [2002] 423 HL; Templeton Insurance Ltd v

Penningtons LLP [2007] 1103

General Medical Council

v IRC [1928] All ER Rep 252………………………………………….. Hanchett–Stamford v A.G. [2009] 101

General Mediterranean Holdings SA

v Patel [2000] 1 WLR 272……………………………………………… C v C (No 2) [2007] 753

General Nursing Council for England & Wales

v St Marylebone BC [1959] AC 540…………………………………... Helena Partnership v HMRC [2012] 1519

General Property Investment Co Ltd

v Matheson’s trustees (1888) 16 R 282……………………………….. McDowall v IRC [2004]221

Genovese

v HMRC [2009] UKVAT SPC 0074…………………………………… Tuczka v HMRCC [2010] 715

George

v Cluning (1979) 28 ALR 57…………………………………………… Blackett v Darcy [2006] 581

George (executors of Stedman, dec’d)

v IRC [2004] WTLR 75………………………………………………… Clark v HMRC [2005] 1465; Executors of Piercy (dec’d) v HMRCC

[2008] 1075; McCall v HMRCC [2008] 865; HMRCC v Brander [2010]

1545; McCall v HMRCC [2011] 1823; The Trustees of David Zetland

Settlement [2013] 1065 Ross v HMRC [2018] 1417

George Attenborough & Son

v Solomon [1913] AC 76……………………………………………….. Thompson v Bee [2010] 357

George Wichelow, re

[1954] 1 WLR 5………………………………………………………… Estill v Cowling, Swift and Kitchen [2000] 417; McLaughlin v HMRCC

[2012] 855

George’s Will Trusts, re

Barclays Bank Ltd v George [1948] 2 All ER 1004………………….. Race v Race [2002] 1193

George Wimpey UK Ltd

v Music Trading On-Line (HK) Ltd [2003] EWHC 470 (Ch)……….. PNPF Trust Company Ltd v Taylor [2009] 1215

Georgiou

v Commissions of Customs and Exercise [1996] STC 463…………... Gaines-Cooper v HMRCC [2008] 209 HC; Ramsay v HMRCC [2013]

1773

167

Gerbich, re

[2002] 2 NZLR 791……………………………………………………... Wright v Gater [2012] 549

Gerling

v Gerling [2011] WTLR 1029………………………………………….. Marley v Rawlings (costs) [2014] 1511 SC

Gestetner Settlement, re

[1953] Ch 672…………………………………………………………… Schmidt v Rosewood [2003] 565 PC

Gestmin SGPS SA

v Credit Suisse (UK) Ltd [2013] EWHC 3560 (Comm)………………. Butler v Butler [2016] 1519; Legg v Burton [2017] 1017

Gess, re

[1942] Ch 37…………………………………………………………….. Re MF Global UK Ltd [2013] 1239

G(ET) and G(TJ), re

[2008] WTLR 599………………………………………………………. Re G (TJ) [2011] 231

Getham, re

(unreported)…………………………………………………………….. Golding v HMRCC [2011] 1183

Geurts and Vogten

v Administratie van de BTW, registratie en domeinen,

Belgische Staat [2007] ECR I-09325……………………..……………. Jager v Finanzamt Kusel-Landsthuhl [2008] 1047

Ghaidan

v Godin-Mendoza [2004] UKHL 30………………………………….. Saunders v Garrett [2005] 749; Baynes v Hedger [2008] 1719;

Swetenham v Walkley [2014] 847; Hand v George [2017] 495; Smith v

Lancashire NHS Trust [2018] 1469

Gheewala

v Compendium Trust Co (1999) JLR 154……………………………. EMM Capricorn Trustees v Compass Trustees [2001] 997

Gibbon

v Manchester City Council [2010] EWCA Civ 726………………….. Lilleyman v Lilleyman (costs) [2012] 1033

v Mitchell [1990] 1 WLR 1304………………………………………… Collins v Jones [2001] 1229; AMP (UK) plc v Barker [2001] 1237; Anker-

Petersen v Christensen [2002] 313; Re Barr’s Settlement Trusts [2003]

151; Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2004] 1;

Wolff v Wolff [2004] 1349; Martin v Nicholson [2005] 175; Sieff v Fox

[2005] 891; MacKinnon v Regent Trust Company Ltd [2005] 1367;

Allnutt v Wilding [2007] 941; Clarkson v Barclays Private Bank & Trust

(IoM) Ltd [2007]1703; Ogden v Trustees of RSH Griffiths 2003

168

Settlement [2008] 685; Re DSL Remuneration Trust [2009] 373; Re Mr

and Mrs P, Capital Asset Protection Plan Trust, JP v Atlas; Trading

Company (Jersey) Ltd [2009] 873; Bhatt v Bhatt [2009] 1117; Re Betsam

Trust, McBurney v McBurney [2009] 1489; Pitt v Holt; Futter v Futter

[2011] 623 CA; Re A Trust, B v C [2011] 745; Lawie v Lawie [2013] 85;

Futter v HMRCC; Pitt v HMRCC [2013] 977; Pagel v Farman [2013]

1575; Wright v National Westminster Bank plc [2015] 547; Kennedy v

Kennedy [2015] 837

Gibbons

v Gibbons [1920] 1 Ch D 372………………………………………….. Perpetual Trustees WA Ltd v Darvell [2002] 1349

v Nelsons [2000] WTLR 453…………………………………………… Humblestone v Martin Tolhurst Partnership [2004] 343; Rind v Theodore

Goddard [2008] 699

v Wright (1954) 91 CLR 423…………………………………………... Masterman-Lister v Brutton [2003] 259 CA; Kicks v Leigh [2015] 581

Gibert

v Gonard (1884) 54 LJ Ch 439………………………………………… Twinsectra v Yardley [2002] 423 HL; Habana Ltd v Kaupthing Singer &

Friedlander [2011] 275

Gibson

re [2007] EWHC 1405………………………………………………….. Serious Organised Crime Agency v Lundon [2010] 875

v Fisher (1867) LR 5 Eq 51……………………………………………. Sammut v Manzi [2009] 1051

v Gibson (1698) 2 Freeman 223 ……………………………………….. Re Barlow, Dalton v Ellis [2008] 1333

v Gibson and Gavryluk (unrep. 4/8/2010)……………………………. Davis v Jackson [2017] 465

v HMRC Prosecution Office [2007] EWHC 1405 (Admin)………….. Gibson v HMRC Prosecution Office [2008] 1605 CA; Serious Organised

Crime Agency v Lundon [2010] 875

v Manchester City Council [1979] 1 WLR 294……………………….. Bardissy v D’Souza [2003] 929

v South American Stores (Gath & Chaves) Ltd [1950] Ch 177 ……… Ulrich v Treasury Solicitor [2005] 385; A-G v Charity Commission [2012]

977

Gibson’s Settlement Trusts, re

Mellor v Gibson [1981] Ch 179 ……………………………………….. ATC (Cayman) Ltd v Rothschild Trust Cayman Ltd [2007] 951; Newall v

Lewis [2008] 1649; Fielden v Christie-Miller [2015] 1165

Giddings

v Giddings (1826) 3 Russ 241………………………………………….. Murad v al-Saraj [2005] 1573

Gilbert

169

v Gonard (1884) 54 LJ Ch 439………………………………………… Twinsectra v Yardley [2000] 527 CA; Twinsectra Ltd v Yardley [2002] 423

HL; Du Preez v Kaupthing Singer & Friedland (IoM) [2011] 561; Charity

Commission v Framjee [2014] 1489

Gilchrist,

ex parte, in re Armstrong (1886) 17 QBD 521……………………….. Tasarruf Mevduati v Merrill Lynch [2010] 1287

v HMRC [2014] UKUT 169 (TCC)……………………………………. Seddon v HMRC [2015] 1103

Giles,

re [1972] Ch 544………………………………………………………… Re Murphy, Dalton v Latham [2003] 687

v Rhind [2008] EWCA Civ 118 ……………………………………….. Roberts v Gill [2008] 1429; Freeman v Ansbacher Trustees (Jersey) Ltd

[2010] 569; Barnett v Creggy [2016] 17

v Royal National Insitute for the Blind [2014] WTLR 1347…………. ABC v DEF [2017] 799; RBC v Stubbs [2018] 1399; Lee v Lee [2018] 197

v Thompson [1994] 1 AC 142………………………………………….. Fraser v Buckle [2003]1389

v Westminster Savings Credit Union [2000] BCSC 1583……………. Giles v Westminster Savings Credit Union [2006] 1745

Giles Davis

v HMRC [2011] UKFTT 391 (TC)…………………………………….. Revell v HMRC [2017] 695

Gilford Motor Co

v Horne [1933] Ch 935…………………………………………………. Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2004] 1; Crown

Dilmun v Sutton [2004] 497; Prest v Petrodel Resources Ltd [2013] 1249

Gill

v Gill (1921) 21 SR (NSW) 400 ……………………………………….. Blackett v Darcy [2006] 581

v Woodall [2011] WTLR 251………………………………………….. Cowderoy v Cranfield [2011] 1699; Burgess v Hawes [2012] 423; Wharton

v Bancroft [2012] 693; Hawes v Burgess [2013] 453; Schrader v Schrader

[2013] 701; Re Ashkettle [2013] 1331; Jeffrey v Jeffrey [2013] 1509;

Simon v Byford [2013] 1615; Re Devillebichot [2013] 1701; Re Stolkin

[2013] 1793; Re Tociapski [2013] 1821; The Vegetarian Society v Scott

[2014] 525; Fischer v Diffley [2014] 757; Simon v Byford [2014] 1097

CA; Walker v Badmin [2015] 493; Sharp v Hutchins [2015] 1269; Elliott v

Simmonds [2016] 1355; Edkins v Hopkins [2017] 39

Gillespie

re (1968) 69 DLR (2d) 368……………………………………………... Birch v Curtis [2002] 965

v Alexander [1947] Ch 716……………………………………………. Davies v Sharples [2006] 839

Gillett

170

v Holt [2000] WTLR 195………………………………………………. Jennings v Rice [2001] 871; Campbell v Griffin [2001] 981; Jennings v

Rice [2002] 367 CA; Lloyd v Dugdale [2002] 863; Churchill v Roach

[2003] 779; Jiggins v Brisley [2003] 1141; Grundy v Ottey [2003] 1253;

Uglow v Uglow [2004] 1183; Wright v Hodgkinson [2005] 435; Strover v

Strover [2005] 1245; Evans v HSBC Trust Co (UK) Ltd [2005] 1289;

Clark v Clark [2006] 823; Negus v Bahouse [2008] 97; Thorner v Curtis

[2008] 155 HC; Tackaberry v Hollins [2008] 279; Re Baker Deceased,

Baker v Baker [2008] 565; Thorner v Major [2008] 1289 CA; Yeoman’s

Row Management Ltd v Cobbe [2008]1461 HL; Thorner v Major [2009]

713 HL; Luo v Estate of Hui & anr [2009] 849; Stallion v Albert Stallion

Holdings (Great Britain) Ltd [2009] 1437; Re Kane (dec'd), Mulholland v

Kane [2009] 1521; Q v Q [2009] 1591; Macdonald v Frost [2009] 1815;

Henry v Henry [2010] 1011 PC; De Bruyne v De Bruyne [2010] 1525;

Suggitt v Suggitt [2012] 1607 CA; Creasey v Sole [2013] 931; Futter v

HMRCC; Pitt v HMRCC [2013] 977; Walden v Atkins [2013] 1465; Pagel

v Farman [2013] 1575; Sheffield v Sheffield [2014] 1039; Southwell v

Blackburn [2015] 147; Fielden v Christie-Miller [2015] 1165; Preedy v

Dunne [2015] 1795; Davies v Davies [2016] 1175

Gillick

v Brook Avisory Centres [2001] EWCA Civ 1263……………………. Ratiu v Conway [2006] 101

v West Norfolk & Wisbech Area Health Authority [1986] AC 112…. Bailey v Warren [2006] 753; Re JS (Disposal of Body) [2017]227

Gillies

v Keogh [1989] 2 NZLR 327…………………………………………… Luo v Estate of Hui & anr [2009] 849

Gillingham Bus Disaster Fund, re

[1958] Ch 300; [1959] Ch 62 CA……………………………………….. Ulrich v Treasury Solicitor [2005] 385

Gilly

v Directeur des Services Fiacaux du Bas-Rhin

[1998] ECR I-2793…………………………………………….. vanHilten-van der Heijden’s heirs v Inspecteur van de Belastingdienst

[2006] 919

Gilmour

v Coats [1949] AC 426…………………………………………………. Re Church of Scientology (E&W) [2005] 1152; The Independent Schools

171

Council v Charity Comm. [2012] 41; A-G v Charity Commission [2012]

977

Gilray Estates, re

[1954] OWN 305……………………………………………………….. Bott v Macaulay [2007] 235

Ginger, re

[1951] Ch 458…………………………………………………………… Re Odstock Private Care Ltd [2008] 675

Gisborne

v Gisborne (1877) 2 App Cas 300……………………………………… AN v Barclays Private Bank & Trust (Cayman) Ltd [2007] 565; Sieff v

Fox [2005] 891; Pitt v Holt; Futter v Futter [2011] 623 CA

Gissing

v Gissing [1971] AC 886……………………………………………….. Mollo v Mollo [2000] 227; Banner Homes v Luff Developments [2000]

473; Winsper v Perrett [2002] 927; Collier v Collier [2003] 617; Jiggins v

Brisley [2003] 1141; Hyett v Stanley [2003]1269; Oxley v Hiscock [2004]

709; Buggs v Buggs [2004] 799; Kinane v Mackie-Conteh [2005] 345;

Cobbe v Yeomans Row Management Ltd [2005] 625 Ch; Lightfoot v

Lightfoot-Brown [2005] 1031; Clarke v Harlowe [2005] 1473; Stack v

Dowden [2006] 511 CA; R v Fuller [2006] 863; Vinaver v Milton Asbury

Ltd [2006] 1677; Stack v Dowden [2007] 1053 HL; Fowler v Barron

[2008] 819; Ali v Khan [2009] 187; Barrett v Barrett [2009] 201; Thorner

v Major [2009] 713 HL; Luo v Estate of Hui & anr [2009] 849; Jones v

Kernott [2009] 1771 Ch; Baynes Clarke v Corless [2010] 751; Williams v

Lawrence [2011] 1455; Jones v Kernott [2012] 125 SC; M v M [2013]

1725; Curran v Collins [2016] 235; O’Kelly v Davies [2016] 333

Gitga’at Development Corp

v Hill (2007) 30 ERT 3(3d) 37………………………………………….. Peace Hills Trust Co v Canada Deposit Insurance Corp [2010] 83

Giumelli

v Giumelli (1999) 196 CLR 101………………………………………... Nolan v Nolan [2004] 1261

GJ Saunders Children’s Jersey Settlement, re

(unreported 4th April 1991 (Jersey)……………………………………... In the matter of the Smouha Family Trust [2000] 133

GKN Bolts & Nuts Ltd (Automotive Division) Birmingham Works Sports and

Social Club, re Leek v Donkersley [1982] 1 WLR 774……………….. Re Horley Town FC, Hunt v McLaren [2006] 1817; Keene v Wellcon

London Ltd [2014] 1011

172

GKN (Jersey) Ltd

v Resources Recovery Board (1982) JJ 359…………………………… EMM Capricorn Trustees v Compass Trustees [2001] 997

GL Baker Ltd

v Medway Building and Supplies Ltd [1958] 1 WLR 1216………….. Davies v Sharples [2006] 839; Cattley v Pollard [2007] 245; Peconic

Industrial Developments Ltd v Lau Kwok Fai [2009] 121; Peconic


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

Williams v Central Bank of Nigeria [2014] 873 SC

Gladstone

v Attorney-General of Canada [2005] 1 SCR 325……………………. Giles v Westminster Savings Credit Union [2006] 1745

Glasgow City Council v

Board of Managers of Springboig St John’s School [2014] CSOH 76… Akers v Samba [2017] 373

Glass

v Bower [1960] 2 QB 384……………………………………………… Re Rochelle deceased, Padgham v Rochelle [2002] 1483

v Hughey [2003] NZFLR 865………………………………………….. Official Assignee in Bankruptcy v Wilson [2008] 1235; Harrison v

Harrison (1) [2009] 1319

Glaxo Group Ltd

v IRC [1995] STC 1075………………………………………………… Stow v Stow [2008] 1103

Glazebrook

v Universtiy of Leeds [1944] 1 Ch 193………………………………… Re Harding, Gibbs v Harding [2007] 479

Glazier Holdings Pty Ltd

v Australian Men’s Health Pty Ltd [2001] NSWSC 6……………….. Wingate v Butterfield Trust (Bermuda) Ltd [2008] 357 (BSC)

Gleeson

v J Wippel & Co Ltd [1977] 1 WLR 510……………………………… Skyparks Group plc v Marks [2001] 607; The Thomas and Agnes Carvel

Foundation v Carvel [2007] 1297; JSC Mezhduarodniy Promyshlenniy

Bank v Pugachev [2015] 225

Glencore International AG

v Exeter Shipping Ltd [2002] CLC 1090……………………………… Tadros v Barratt [2014] 1753

v Metro Trading International Inc [2001] Lloyd’s Rep 284…………. Akers v Samba Financial Group [2015] 931

Glenn

v Federal Commissioner of Land Tax (1915) 20 CLR 490…………… CPT Custodian Ltd v Commissioner of State Revenue [2006] 447

Global Torch Ltd

173

v Apex Global Management Ltd [2013] 1 WLR 2993……………….. V v T [2015] 173

Global Trader Europe Ltd (in liquidation), re

[2009] EWHC 602 Ch………………………………………………….. Re Lehman Brothers Intl (Europe) [2012] 1355

Glyn

v IRC 30 TC 321……………………………………………………….. Unmarried settlor v IRC [2003] 915

Glynn deceased, re

Ireland and the Attorney-General v Kelly [1992] 1 IR 361…………. In re Flood [2002] 189

GM, re

MJ & JM v The Public Guardian [2013] WTLR 835……………….. Re Treadwell [2013] 1445; Re Gladys Meek, Jones v Parkin [2014] 1155

Goddard

v Nationwide Building Society [1987] QB 670……………………….. Birdseye v Roythorne & Co [2015] 961; Kousouros v O’Halloran [2015]

1023

Godwin

v Swindon Borough Council [2001] 4 All ER 641……………………. Chelleram v Chelleram [2002] 675

Goff

v Godd [1934] P 107…………………………………………………… BJ v MJ [2012] 395

Gold, re

Gold v Curtis [2005] WTLR 673……………………………………… Garland v Morris [2007] 797; Illott v Mitson [2015] 1399 CA

Goldcorp Exchange Ltd re

Kensington v Liggett [1995] AC 74…………………………………… Twinsectra v Yardley [2000] 527 CA; Twinsectra Ltd v Yardley [2002]

423 HL; Shalson v Russo [2003] 1165; Re the Esteem Settlement, Grupo

Torras SA v Al-Sabah [2004] 1; Re Farepak Food & Gifts Ltd, Dubey v

HMRCC [2007] 1407; Habana Ltd v Kaupthing Singer & Friedlander

[2011] 275; Murray v BA Peters [2011] 1661; Du Preez v Kaupthing

Singer & Friedland (IoM) [2011] 561; Brazil v Durant International

[2015] 1323

Golder

v UK (21 Feb 1975)…………………………………………………….. Bowman v Fels [2005] 481 CA; Ordre des barreaux francophones et

germanophone v Conseil des ministres [2008] 1059

Goldsack

v Shore [1950] 1 KB 708………………………………………………. Re Rochelle, Padgham v Rochelle [2002] 1483

Goldsmid

174

v Goldsmid (1842) 2 Hare 187…………………………………………. Kain v Hutton [2007] 1751 NZCA; Kain v Hutton [2008] 1381 NZSC

Goldsmith

re [1947] Ch 339……………………………………………………….. Re Bowles (Dec’d), Hayward v Jackson [2003] 329

in re, Brett v Bingham [1947] Ch 339………………………………… Allardyce v Roebuck [2004] 779

v Sperrings Ltd [1977] 1 WLR 478…………………………………… Dawson-Damer v Taylor Wessing LLP [2016] 253; Dawson-Damer v


Goldstein

v Levey Gee [2003] EWHC 1574 (Ch)………………………………… Executors of MacArthur v HMRCC [2008] 1185; Shah v Shah [2012] 165

Goldsworthy

v Brickell [1987] Ch 378………………………………………………. In the matter of E (a donor) [2000] 383; Hammond v Osborn [2002] 1125;

Re Rochelle deceased, Padgham v Rochelle [2002] 1483; Michael v

Cansick [2004] 961; De Wind v Wedge [2010] 795; Evans v Lloyd [2013]

1137; Brown v Stephenson [2013] 1675; Pearce v Beverley [2014] 85;

Crossfield v Jackson [2015] 1519

Gollin’s Declaration of Trust, re

[1969] 1 WLR 1858…………………………………………………….. Re Leigh’s Settlement Trusts [2006] 477

Gomba Holdings UK Ltd

v Homan [1986] 3 All ER 94…………………………………………… Alhamrani v Alhamrani [2008] 941 JCA; Ultraframe (UK) Ltd v

Fielding [2007] 835

Good, re

Carapeto v Good [2002] WTLR 801………………………………….. Scammell v Farmer [2008] 1261; Cowderoy v Cranfield [2011] 1699;

Cowderoy v Cranfield (costs) [2011] 1741; Hubbard v Scott [2012] 29;

Schomberg v Taylor [2013] 1413; Re Stolkin [2013] 1793

Good Challenger Navegante SA

v Metalexportimport SA [2004] 1 Lloyd’s Rep 67…………………… Re K [2007] 1007

Goodchild

v Bradbury (unreported, 18 April 2006 Ch D)………………………… Goodchild v Bradbury [2007] 463

Goodchild (deceased), re

Goodchild v Goodchild [1997] 3 All ER 63…………………………… Gillett v Holt [2000] 195 CA; Lewis v Cotton [2001] 1117; Healey v Brown

[2002] 849; Birch v Curtis [2002] 965; Robinson v Bird [2003] 529;

Jiggins v Brisley [2003] 1141; Barns v Barns [2005] 1093; Re Walters,

Olins v Walters [2008] 329 (ChD); Re Walters, Olins v Walters [2008]

175

1449 CA; Charles v Fraser [2010] 1489; Fry v Densham-Smith [2011]

387; Lilleyman v Lilleyman [2012] 1007; Re Jewell [2014] 283; Illott v

Mitson [2015] 1399 CA; Legg v Burton [2017] 1017

Goode

v Martin [2002] 1 WLR 1828…………………………………………… Alhamrani v Alhamrani [2008] 753 JRC; Freeman v Ansbacher Trustees

(Jersey) Ltd [2010] 569; Roberts v Gill [2010] 1223 SC; Bagus

Investments Ltd v Kastening [2012] 1675; Trilogy Management Ltd v

Harcus Sinclair [2017] 707

Goodinson

v Goodinson [1954] 2 QB 118…………………………………………. Soulsbury v Soulsbury [2007] 1841

Goodman

v Gallant [1986] Fam 106………………………………………………. The Mortgage Corporation v Lewis Silkin [2000] 357; Stack v Dowden

[2006] 511 CA; Clarke v Harlowe [2005] 1473; Stack v Dowden [2007]

1053 HL; Wilcox v Tait [2007] 1109; Singla v Brown [2009] 165;

Pankhania v Chandegra [2013] 101; Clarke v Meadus [2013] 199

v Goodman [2006] WTLR 1807……………………………………….. Lines v Porter [2012] 629

v Harvey (1836) 4 A&E 870…………………………………………… Alexander v Perpetual Trustees WA Ltd [2002] 937; Spread Trustee Co

Ltd v Hutcheson [2012] 317

v Mayor of Saltash (1882) 7 App Cas 633…………………………….. Re Hitchen Cow Commoners Trust, A-G v Hyde [2002] 1419; Re Harding,

Gibbs v Harding [2007] 479; The Independent Schools Council v Charity

Comm. [2012] 41

Goodman’s Trusts, re

(1881) 17 Ch D 266…………………………………………………….. Green v Montagu [2011] 1341

Goodwin

re, Ainslie v Goodwin [1924] 2 Ch 26………………………………… Re Bowles, Hayward v Jackson [2003] 335; Allardyce v Roebuck [2004]

779

v Curtis (1998) 70 TC 478…………………………………………….. Broome v HMRCC [2012] 585

Goodwright

v Moss (1777) 2 Cowp 591…………………………………………….. Re the Baronetcy of Pringle of Stichill [2016] 1117

Google Spain SL

v Agencia Espanola de Proteccion de Datos C-131/12………………. Dawson-Damer v Taylor Wessing LLP [2018] 57 CA

Goose

176

v Wilson Sandford & Co [2000] CA………………………………….. Gencor ACP Ltd v Dalby [2001] 825; Novoship (UK) v Nikitin [2014]

1521; Investec v Glenalla [2017] 205

Gopaul

v Imam Baksh [2012] UKPC 1………………………………………… Williams v Central Bank of Nigeria [2014] 873 SC

Gorbunova

v Berezovsky [2013] EWHC 76 ………………………………………... Fyfe v Watts [2013] 1169

Gordis, re

(1930) 38 OWN 317……………………………………………………. Re Clements Estate [2007] 1717

Gordon

ex parte 1937 WLD 35…………………………………………………. Mark v Mark [2005] 1223

v Gordon [1903] P 141………………………………………………… Re the Baronetcy of Pringle of Stichill [2016] 1117

Gordon’s Will trusts, re

[1978] Ch 145…………………………………………………………… Scarfe v Matthews [2012] 1579

Gorham

v British Telecommunications plc [2000] EWCA Civ 234…………... Hughes v Richards [2011] 997; Vinton v Fladgate Fielder [2010] 1043

Herring v Shorts Financial Services LLP [2016] 1203

Gorjat

v Gorjat [2010] WTLR(w) 2010-4……………………………………. Kicks v Leigh [2015] 581; Hamilton v Hamilton [2016] 1699; Ball v Ball

[2017] 891; James v James [2018] 1313

Gorman (a bankrupt) re

[1990] 1 WLR 616……………………………………………………… Clarke v Harlowe [2005] 1473; Stack v Dowden [2006] 511 CA;

Wilcox v Tait [2007] 1109; French v Barcham [2008] 1813; Davis v

Jackson [2017] 465

Gosling, re

(1900) 48 WR 300………………………………………………………. A-G v Charity Commission [2012] 977

Gosper

v Sawyer (1985) 160 CLR 548…………………………………………. Barns v Barns [2005] 1093

Gosset’s Settlement, re

(1854) 19 Beav 529……………………………………………………... Kain v Hutton [2008] 1381 NZSC

Gotham

v Doodes [2007] 1 WLR 86…………………………………………….. Avis v Turner [2007] 1521

Gough

177

v Chivers & Jordan [1996] Vol 140 SJLB 159……………………….. McIlwraith v McIlwraith [2003] 413

Gouk, re

[1957] 1 All ER 469…………………………………………………….. Harrison v Gibson [2006] 289

Gould

v Gould [1970] 1 Qb 275………………………………………………. Soulsbury v Soulsbury [2007] 1841;

in the marriage of (1993) 17 Fam LR 156…………………………….. Official Assignee in Bankruptcy v Wilson [2008] 1235; Harrison v

Harrison (1) [2009] 1319

Goulding

v James [1997] 2 All ER 239…………………………………………… CPT Custodian Ltd v Commissioner of State Revenue [2006] 447; C v C

[2016] 223; ET v JP [2018] 109

Gouriet

v Union of Post Office Workers [1978] AC 435……………………… Brown v HM Queen Mother’s Executors [2007] 1129 HC; Brown v

Executors of the estate of HM Queen Elizabeth the Queen Mother [2008]

425 CA; Tasaruff Mevduati Sigorta Fonu v Merrill Lynch [2011] 1249

Gourju’s Will Trusts, re

Starling v Custodian of Enemy Property [1943] 1 Ch 24……………. ATC (Cayman) Ltd v Rothschild Trust Cayman Ltd [2007] 951

Government of India, Ministry of Finance (Revenue Division)

v Taylor [1955] AC 491………………………………………………… Relfo Ltd v Varsani [2009] 1019; Ben Nevis Holdings Ltd v HMRC [2014]

1

Governor and Company of the Bank of Scotland

v A Ltd [2001] 1 WLR 754…………………………………………….. P v P [2003] 1449; Re Alliance & Leicester Int. Ltd [2004] 927; Ani v

Barclays Private Bank & Trust Ltd [2005] 469

v Bennett [1997] 1 FLR 801……………………………………………. Scammell v Farmer [2008] 1261

Governors of the Rotunda Hospital

v Coman (1918) 7 TC 517……………………………………………… IRC v George [2003] 471; George v IRC [2004] 75 CA

Govier deceased, re

[1960] P237……………………………………………………………… Folds v Abrahart [2004] 327

Goward, re

(1996] QSC 247…………………………………………………………. Marley v Rawlings [2012] 639 CA

Goy & Co Ltd, re

[1900] 2 Ch 149…………………………………………………………. The Russell-Cooke Trust Co v Richard Prentis & Co [2003] 1529

Grace

178

re, Gerten v Clements [1954] 2 All ER 354…………………………… Olszanecki v Hillocks [2004] 975

v Grace (unreported 8 May 1997 Wellington Aust HC)……………….. Re Allen, Lewis v Vincent [2008] 1691

v HMRC [2009] EWCA Civ 1082……………………………………… Tuczka v HMRCC [2010] 715

Graham

v Wickham (1863) 1 De GJ&S 474……………………………………. Barns v Barns [2011] 1093

Graham Pitt & Bennett, re

ex parte Nolan & Skeet (1891) 9 NZLR 617……………………………. AMP General Ins. v Macalister Todd Phillips Bodkins [2006] 189

Graham–York

v York [2015] EWCA Civ 72………………………………………….. Armstrong v Onyearu [2017] 415

Grainge

v Wilberforce (1889) 5 TLR 436………………………………………. Sheffield v Sheffield [2014] 1039

Gran Gelato Ltd

v Richcliff (Group) Ltd [1992] Ch 560………………………………. Purrunsing v A’Court [2016] 1027

Grand Metropolitan Plc

v The William Hill Group Ltd [1997] 1 BCLC 390………………….. Stephenson v Stephenson [2009] 1467

Granatino

v Radmacher [2010] UKSC 42………………………………………… WA v Exors of HA [2015] 1471; ADS v DSM [2017] 819

Grandison

v Nembhard [1989] 2 BMLR140……………………………………… Hartshorne v Gardner [2008] 837; Lewisham Hospital NHS Trust v

Hamuth [2007] 309

Grant

v Commissioners of Stamp Duties [1943] NZLR 113………………… Re The Fine Lady Upon A White Horse Appeal [2006] 59

v Edwards [1986] 1 Ch 638……………………………………………. Gillett v Holt [2000] 195 CA; Mollo v Mollo [2000] 227; Rowe v Prance

[2000] 249; Banner Homes v Luff Developments [2000] 473; Churchill v

Roach [2003] 779; Jiggins v Brisley [2003] 1141; Hyett v Stanley

[2003]1269; Oxley v Hiscock [2004] 709; Buggs v Buggs [2004] 799;

Cobbe v Yeomans Row Management Ltd [2005] 625 Ch; Kinane v

Mackie-Conteh [2005] 345; Lightfoot v Lightfoot-Brown [2005] 1031;

Strover v Strover [2005] 1245; Vinaver v Milton Asbury Ltd [2006] 1677;

Stack v Dowden [2007] 1053 HL; Tackaberry v Hollins [2008] 279;

Turner v Jacob [2008] 307; Jones v Kernott [2012] 125 SC; Curran v

Collins [2016] 235

179

v Grant (1870) LR 5 CP 727…………………………………………… Howard v Howard-Lawson [2012] 617

v John Grant & Sons Pty Ltd (1954) 91 CLR 112…………………… Re Hamblett (dec’d) [2009] 559

v Sun Shipping [1948] AC 549………………………………………… Estill v Cowling Swift Kitchen [2000] 417

Grant’s Will Trusts, re

Harris v Anderson [1980] 1 WLR 360………………………………… Twinsectra Ltd v Yardley [2002] 423 HL; Re Horley Town FC, Hunt v

McLaren [2006] 1817

Grassa, re

363 BR 360 (Bkrptcy D Mass 2007)……………………………………. Tasaruff Mevduati Sigorta Fonu v Merrill Lynch [2011] 1249

Grattan, re

Grattan v McNaughton [2001] WTLR 1305………………………….. Lines v Porter [2012] 629

Gray

v Barr [1971] 2 QB 554………………………………………………… Re Murphy, Dalton v Latham [2003] 687; Chadwick v Collinson [2015]

25; Henderson v Wilcock [2016] 475

v Buss Murton [1999] PNLR 882……………………………………… Phelps v Stewarts [2007] 1267; Mason v Mills & Reeve [2011] 1589;

Feltham v Freer Bouskell [2013] 1363

v Going Places Leisure Travel Ltd [2005] EWCA Civ 189………….. Sharma v Hunters [2012] 259

v Haig (1855) 20 Beav 219…………………………………………….. Re Harcourt [2012] 1779

v New Augarita Porcupine Mines Ltd [1952] 3 DLR 1 ……………... Gwembe Valley Development Co Ltd v Koshy [2004] 97 CA

v Perpetual Trustee Co Ltd [1928] AC 391………………………….. Lewis v Cotton [2001] 1117; Healey v Brown [2002] 849; Birch v Curtis

[2002] 965; Jiggins v Brisley [2003] 1141; Barns v Barns [2005] 1093; Re

Walters, Olins v Walters [2008] 329 ChD; Shovelar v Lane [2011] 1411;

Legg v Burton [2017] 1017

v Raper (1866) LR 1 CP 694……………………………………………. Park v Cho [2017] 279

v Richards Butler [2001] WTLR 625………………………………….. Humblestone v Martin Tolhurst Partnership [2004] 343

v Thames Trains Ltd [2009] UKHL 33 ………………………………. Patel v Mirza [2014] 1567 CA; Watts v Watts [2014] 1781

Work [2015] EWHC 4122 (Fam)………………………………………. AAZ v BBZ [2017] 765

Gray (Surviving Executor of Lady Fox dec’d)

v IRC [1994] STC 360…………………………………………………. Executors of MacArthur v HMRCC [2008] 1185

Gray’s Inn Construction Co Ltd, re

[1980] 1 WLR 711……………………………………………………… Re Vos, Dick v Kendall Freeman [2005] 1619

Gray’s Timer Products Ltd

v R&CC [2010] STC 782………………………………………………. Erdal v HMRCC [2011] 1761

180

Grayburn

v Clarkson (1863) 3 Ch App 605………………………………………. Re Allen, Lewis v Vincent [2008] 1691; Bathurst v Chantier [2018] 1207

Grayan Building Services Ltd (in liq), re

[1995] Ch 241…………………………………………………………… Agulian v Cyganik [2006] 565 CA

Graysim v Properties Ltd

v P & O Holdings Ltd [1995] 4 All ER 831…………………………… Arnander v HMRCC [2007] 51; HMRC v Atkinson [2012] 197

Greasley

v Cooke [1980] 1 WLR 1306…………………………………………… Gillett v Holt [2000] 195; Banner Homes v Luff Developments [2000] 473;

Lightfoot v Lightfoot-Brown [2005] 1031; Henry v Henry [2010] 1011 PC;

Southwell v Blackburn [2015] 147

Great Atlantic Insurance Co

v Home Insurance Co [1981] 1 WLR 529……………………………. Birdseye v Roythorne & Co [2015] 961

Great Berlin Steamboat Co, re

(1884) 26 Ch D 6167…………………………………………………… Patel v Mirza [2013] 1755; Patel v Mirza [2014] 1567 CA

Great North Eastern Railway Ltd v

JLT Corporate Risks Ltd [2006] EWHC 1478 (QB)………………… Jessup v Wetherell [2007] 515

Great Northern Railways Co

v Great Central Railway Co (1899) 10 Ry & Can Tr Cas 266……….. Jasmine Trustees v Wells & Hind [2007] 489

Great Peace Shipping Ltd

v Tsavliris Salvage (International) Ltd (The Great Peace) [2003] QB 679………………………………………………….. Donaldson v Smith [2007] 423; Pitt v Holt; Futter v Futter [2011] 623 CA;

Futter v HMRCC; Pitt v HMRCC [2013] 977; Van der Merve v Goldman

[2016] 913

Greaves

v Stolkin [2013] WTLR 1793…………………………………………... Simon v Byford [2013] 1615; Fischer v Diffley [2014] 757

Green,

re [1951] Ch 148………………………………………………………... Barns v Barns [2005] 1093; Charles v Fraser [2010] 1489;

v Briscoe [2005] EWHC 809 (Ch)……………………………………… Re Wylde, Wylde v Culver [2006] 931; Re Seagrave, O’Brien v Seagrave

[2007] 1037; Randall v Randall [2015] 99; Randall v Randall [2016] 1277

v Cobham [2000] WTLR 1101………………………………………… Breadner v Granville- Grossman [2000] 829; Abacus Trust Co (IoM) v

NSPCC [2001] 953; AMP (UK) plc v Barker [2001] 1237; Re Green GLG

Trust, ex parte Abacus (CI) [2003] 377; Burrell v Burrell [2005] 313; Sieff

181

v Fox [2005] 891; Donaldson v Smith [2007] 423; Pitt v Holt [2010] 269;

Re Futter, Futter v Futter [2010] 609 Ch; Pitt v Holt; Futter v Futter

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

matter of the F Trust [2016] 859;

v Gaul [2006] WTLR 1391…………………………………………….. Cattley v Pollard [2007] 245; Jessup v Wetherell [2007] 515; Re K [2007]

1007; Dobson v Heyman {2010] 1153

v Green (1816) 19 Ves Jun 665………………………………………… Scarfe v Matthews [2012] 1579

v Green (1989) 17 NSWLR 343……………………………………….. Luo v Estate of Hui & anr [2009] 849

v Green [1993] 1 FLR 326……………………………………………... Prest v Petrodel Resources Ltd [2013] 1249

v HMRC [2015] UKFTT 334 (TC)…………………………………….. Ross v HMRC [2018] 1417

v Jernigan [2003] BCSC 1097…………………………………………. Helmsman Ltd v Bank of New York Trust Co [2013] 75; Crociani v

Crociani [2015] 975

Green GLG Trust, re

[2003] WTLR 377………………………………………………………. Re Winton Investment Trust, Seaton v Morgan [2008] 553; Re Howe

Family Number 1 Trust [2009] 419; Oakley v Osiris Trustees Ltd [2009]

461 PC; Re Seaton Trustees [2010] 105; Re A Trust, B v C [2011] 745; Re

the Onorati Settlement, a v Confiance Ltd [2015] 1773; In the matter of

the F Trust [2016] 859

Green’s Will Trust, re

[1985] 3 All ER 455……………………………………………………. Re MF Global UK Ltd [2013] 1239

Greenalls Management Ltd

v Commissioners of Customs & Excise [2003] EWCA Civ 896 ……… The Red Discretionary Trustees v HMIT [2004] 437 SpC

Greenberg

v IRC [1972] AC 109…………………………………………………… Tee v HMIT [2002] 1231 SpC; Trennery v West [2004] 293 CA

Greenfield

v Grennfield (1979) 38 P & CR 570…………………………………… Carr v Isard [2007] 409

Greenhalgh

v Mallard [1943] 2 All ER 237………………………………………… Hurst v Crampton Bros (Coopers) Ltd [2003] 659; Pennington v

Crampton [2005] 559

Greenwood

v Greenwood [1776] 3 Curt App xxx………………………………….. Jeffrey v Jeffrey [2013] 1509

Greer

182

v Downs Supply Co [1927] 2 KB 28…………………………………… MCP Pension Trustees v AON Pension Trustees [2010] 1331

v Kettle [1938] AC 156 ………………………………………………… Ali v Khan [2009] 187; Cardigan v Moore [2012] 931

Greeton

v Haward (1819) 1 Swans 409…………………………………………. Scarfe v Matthews [2012] 1579

Greg Dowling Architects Inc

v J Raymond Griffin Architect Inc (2012) BCC 366…………………. Easingwood v Cockcroft [2016] 1675

Gregg

v Pigott [2012] WTLR 953……………………………………………… Hand v George [2017] 495

Gregory (deceased), re

Gregory v Goodenough [1970] 1 WLR 1455………………………….. Ilott v Mitson [2011] 779 CA

Gregson

v Channel Four Television (Unrep 11 July 2000)…………………….. d’Abo v Carleton Paget [2000] 863

v Taylor [1917] P 256………………………………………………….. Gill v Woodhall [2011] 251; Burgess v Hawes [2012] 423; Schrader v

Schrader [2013] 701; Simon v Byford [2013] 1615

Grell

v Levy (1864) CB (NS) 73……………………………………………… Fraser v Buckle [2003] 1389

Grender

v Dresden [2009] WTLR 379………………………………………….. National Westminster Bank plc v Lucas [2015] 635

Gresham Life Assurmance Society,

re (1872) 8 Ch App 466……………………………………………….. Breakspear v Ackland [2008] 777

Grey

v Grey (1677) 2 Swans 594; 36 ER 742……………………………….. Pecore v Pecore [2007] 1591

v Grey [2009] EWCA Civ 1424 ………………………………………. Whaley v Whaley [2011] 1267

v IRC [1958] Ch 767…………………………………………………. Sheffield v Sheffield [2014] 1039

[1960] AC 1…………………………………………………… McIlwraith v McIlwraith [2003] 413; Jasmine Trustees v Wells & Hind

[2007] 489; Drakeford v Cotton [2012] 1135; AC v DC [2013] 747

Grice

v Funnel (1852) 1 Sm & Giff 130……………………………………… Solem v Guyster [2002] 1517

Griffin

re [1889] 1 Ch 408……………………………………………………… Pennington v Waine [2002] 387 CA

v Woods, Re Morgan [2008] WTLR 73………………………………. Re Bates, Bates v Wheildon [2008] 1705

Griffin Trading Co, re

183

[2000] BPIR 256……………………………………………………….. Mills v HSBC Trustee (CI) Ltd [2010] 235

Griffiths,

re [2008] see Ogden v Trustees of RHS Griffiths 2003 Settlement

re, Jones v Owen [1904] 1 Ch 807…………………………………….. ATC (Cayman) Ltd v Rothschild Trust Cayman Ltd [2007] 951

v Evans [1953] 1 WLR 1424…………………………………………... Vinton v Fladgate Fielder [2010] 1043; Mason v Mills & Reeve [2011]

1589

v Fleming [1909] 1 KB 805……………………………………………. Murphy v Holland [2004] 239

v Griffiths (1871) LR 2 P&D 300……………………………………… Sherrington v Sherrington [2005] 587 CA;Re Rawlinson [2010] 1443

v Jackson [1982] 56 TC 585…………………………………………… Ramsay v HMRCC [2013] 307; Ramsay v HMRCC [2013] 1773

v Jackson [1983] STC 184……………………………………………... IRC v George [2003] 471; Trustees of David Zetland Settlement [2013]

1065

Grill

v General Iron Screw Collier Co (1866) LR 1 CP 600……………….. Spread Trustee Co Ltd v Hutcheson [2012] 317

Grimaldi

v Chameleon Mining NL (No 2) WTLR(w) 2012-7………………….. FHR European Ventures v Mankarious [2013] 631; FHR European

Ventures v Cedar Capital Partners [2014] 1135; Novoship (UK) v Nikitin

[2014] 1521; Lloyds Trust Co (CI) Ltd v Fragoso [2017] 103

Grimes, re

[1937] IR 470…………………………………………………………… Musson v Bonner [2010] 1369

Grimsley, re

(unreported Dec 1998 SCCO)………………………………………….. Re Radcliffe [2005] 1395

Grimthorpe, in re deceased

[1958] Ch 615…………………………………………………………… Re Merry, Meredith v Plaxton [2003] 424; Alhamrani v Russa

Management Ltd [2007]1317; Alhamrani v Alhamrani [2008] 941 JCA;

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

Serious Organised Crime Agency v Szepietowski [2009] 1239; Re Nordea

Trust Co Ltd [2010]1393; McLaughlin v HMRCC [2012] 855; University

of London v Prag [2015] 705; Re the K Trust [2016] 1225

Grissell

v Swinhoe (1876) LR 7 Eq 291………………………………………… Frear v Frear [2009] 221

Groffman (deceased), in re

[1969] 1 WLR 733……………………………………………………… Barrett v Bem [2011] 1117

184

Gross

v French (1975) 238 EG 39……………………………………………. Musson v Bonner [2010] 1369

v Lewis Hillman Ltd [1970] Ch 445…………………………………... Gwembe Valley Development Co Ltd v Koshy [2004] 97 CA

Group Eight Investments Ltd

v Taddei (2005) 143 ACWS (3d) 532………………………………….. Giles v Westminster Savings Credit Union [2006] 1745

Grove

re, (1888) 40 Ch D 216…………………………………………………. Gaines-Cooper v HMRCC [2008] 209 HC

Groves

v Groves (1828) 3 Y&J 163……………………………………………. Collier v Collier [2003] 617; Patel v Mirza [2013] 1755

Groves-Raffin Construction Ltd

v Bank of Nova Scotia (1975) 64 DLR (3rd) 78……………………….. Abou-Rahmah v Abacha [2006] 377

Grovit

v Doctor [1997] 1 WLR 640…………………………………………… Re Parnall, Parnall v Hurst [2003] 997; Re K [2007] 1007

Grundt

v The Great Boulder Pty Gold Mines (1938) 59 CLR 641…………... Gillett v Holt [2000] 195 CA

Grundy

v Ottey [2003] WTLR 367……………………………………………… Thorner v Major [2008] 1289 CA; Yeoman’s Row Management Ltd v

Cobbe [2008]1461 HL

Grupo Torras SA

v Al-Sabah (unreported 28th July 1994)………………………………… Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2004] 1

v Al-Sabah (Unreported, 24 June 1999, Comm)………………………. Charter Plc v City Index Ltd [2006] 1705

v Al-Sabah (No. 5) [1999] CLC 1469…………………………………. Twinsectra Ltd v Yardley [2002] 423 HL; Abou-Rahmah v Abacha [2007]

1 CA; Ultraframe (UK) Ltd v Fielding [2007] 835

v Al-Sabah [2001] Lloyd’s Rep PN 117 ………………………………. Barlow Clowes Int v Eurotrust Int [2004] 1365; Novoship (UK) v Nikitin

[2014] 1521

Guardhouse

v Blackburn (1866) LR 1 P&D 109…………………………………… Marley v Rawlings [2012] 639 CA

Guardian News and Media Ltd, re

Treasury v Ahmed [2010] UKSC 1; [2010] 2 AC 697……………….. Hillingdon, London Borough v Neary [2011] 769; V v T [2015] 173

Guardian Trust & Executors Co of New Zealand

v Inwood [1946] NZLR 614……………………………………………. Marley v Rawlings [2011] 595 Ch D; Marley v Rawlings [2012] 639 CA

v Public Trustee of New Zealand [1942] AC 115……………………. Sinel Trust Ltd v Rothfield Investments [2003] 593; MCP Pension

185

Trustees Ltd v AON Pension Trustees Ltd [2010] 1331; Lane v Cullens

Solicitors [2011] 1807

Guaranty Trust Co of New York

v Hannay & Co [1915] 2 KB 536……………………………………… JSC Mezhduarodniy Promyshlenniy Bank v Pugachev [2015] 991

Guerin

v R [1984] 2 SCR 335…………………………………………………... Libertarian Investments Ltd v Hall [2015] 241

Guerra

v Italy (1998) 26 EHRR 357…………………………………………… Brown v HM Queen Mother’s Executors [2007] 1129 HC

Guild

v IRC [1992] 2 AC 310 ………………………………………………... Cuppage v Lawson [2011] 975; Human Dignity Trust v Charity

Commissioners [2015] 789

Guinness plc

v Saunders [1990] 2 AC 663…………………………………………… Clark v Cutland [2004] 629; Murad v al-Saraj [2005] 1573

Guinness Peat Properties Ltd

v Fitzroy Robinson Partnership [1987] 1 WLR 1027……………….. Birdseye v Roythorne & Co [2015] 961

Gulbenkian

v Gulbenkian [1937] 4 All ER 618……………………………………. Peters v Pinder [2011] 1379

Gulbenkian’s Settlement, re

(No 1)[1970] AC 508…………………………………………………… Re the Esteem Settlement [2001] 641; R v District Auditor No3 Audit

District W Yorks [2001] 787; Re the Esteem Settlement [2002] 337; Power

v Open Text (UK) [2011] 145; Re Barclays Private Bank [2015] 1315

(No 2), [1970] 1 Ch 408 ……………………………………………….. Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2002] 337;

Re Horley Town FC, Hunt v McLaren [2006] 1817; Mubarak v Mubarik

[2009] 1543 JCA

Gulliver

v Ashby (1766) 4 Burr 1929…………………………………………… Howard v Howard-Lawson [2011] 397

Gully

v Dix [2004] WTLR 331……………………………………………….. Baynes v Hedger [2008] 1719; Swetenham v Walkley [2014] 847; Kaur v

Dhaliwal [2014] 1381

Gunapathy Muniandy

v Khoo James [2001] SGHC 165……………………………………… Vadakathu v George [2010] [2010]

Gundry

186

v Sainsbury [1910] 1 KB 645…………………………………………. Marley v Rawlings (costs) [2014] 1511 SC

Guriev

v Community Safety Development (UK) Ltd [2016] EWHC 643(QB). Dawson-Damer v Taylor Wessing LLP [2018] 57 CA

Gussen

v Morton (1830) 10 B&C 731…………………………………………. Angove’s Pty Ltd v Bailey [2016] 1309

Gustavson Drilling (1964) Ltd

v Minister of National Revenue [1977] 1 RCS 271…………………. Ben Nevis Holdings Ltd v HMRC [2014] 1

GW

v RW (Financial Provision: Departure from Equality) [2003] 2 FLR 108………………………………………………. P v E [2007] 691; K v L [2012] 153; Lilleyman v Lilleyman [2012] 1007

Gwembe Valley Development Co Ltd

v Koshy [1998] BCLC 613…………………………………………….. Gwembe Valley Development Co Ltd v Koshy [2004] 97 CA

v Koshy (No 3) [2004] WTLR 133…………………………………….. Re Loftus, Green v Gaul [2005] 1327 Ch; Murad v al-Saraj [2005] 1573;

Green v Gaul [2006] 1391 CA; Cattley v Pollard [2007] 245; Ultraframe

(UK) Ltd v Fielding [2007] 835; Tritton Development Fund Ltd v Fortis

Bank (Cayman) Ltd [2007] 1483; Pitt v Holt; Futter v Futter [2011] 623

CA; Sinclair Investments v Versailles Trade Finance [2011] 839; Sinclair

Investments v Versailles Trade Finance [2011] 1043; Sharma v Sharma

[2014] 111; Williams v Central Bank of Nigeria [2014] 873 SC; O’Keefe v

Caner [2017] 615

H

H

re, [1990] 1 FLR747……………………………………………………. Land v Land’s Estate [2006] 1447; Chadwick v Collinson [2015] 25

re, [1996] AC 563; 2 All ER 391………………………………………. In re Parsons, Borman v Lel [2002] 239;Mahme Trust v Nezhet [2003] 21

Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2004] 1; Statek

Corporation v Alford [2008] 1089; Re May, Revenue and Customs

Prosecution Office v May [2009] 1365

187

v H [1993] 1 FLR 958………………………………………………….. Re PO, JO v GO [2014] 337

[2008] EWHC 935 (Fam)………………………………………….. KA v MA [2018] 125

v M [2010] WTLR 193…………………………………………………. Ilott v Mitson [2011] 779 CA

v News Group Newspapers Ltd, (practice note) [2011] 1 WLR 1645… V v T [2015] 173;

Trust, in re [2008] WTLR 1025………………………………………... Mubarak v Mubarik [2009] 1543 JCA; U Ltd v B [2013] 545

(minors) (sexual abuse: standard of proof) [1996] AC 563…………. Killick v Pountney [2000] 41; Fuller v Strum [2002] 199 CA; In re

Parsons, Borman v Lel [2002] 239; Re Good, Carapeto v Good [2002]

801; Re Rowinska, Wyniczenko v Plusinska-Surowka [2006] 487; Wren v

Wren [2007] 531; Supple v Pender [2007] 1461; Cheung v Yim [2010]

975; Charles v Fraser [2010] 1489; Patel v Mirza [2013] 1755; Ali Heyder

v Syed [2014] 387; Catling v Catling [2014] 955; Chada v HMRC [2015]

745; Ali v Bashir [2016] 187; Legg v Burton [2017] 1017

v S [2003] QB 965……………………………………………………… Hughes v Lloyd [2008] 473

H Trust re

X Trust Co Ltd v RW [2007] WTLR 667…………………………….. Re B Trust [2007] 1361; Charman v Charman [2007] 1151 CA; Re H

Trust, SW v X Trust Company Ltd [2008] 1025 JRC; C Trust Company

Ltd v Temple [2010] 417

H and A (Paternity: Blood Tests), re

[2002] EWCA Civ 383…………………………………………………. Anderson v Spencer [2018] 1; Nield-Moir v Freeman [2018] 255

Haas

v Atlas Insurance Co Ltd [1913] 2 KB 209…………………………… Shenken v Phoenix Life Ltd [2015] 1833

Habana Ltd

v Kaupthing Singer & Friedlander IoM Ltd [2011] WTLR 275……. Du Preez v Kaupthing Singer & Friedland (IoM) [2011] 561

Habermehl

v Attorney-General [1996] EGCS 148………………………………… Bath & Wells DBoF v Jenkinson [2001] 353; Fraser v Canterbury

Diocesan Board of Finance [2003] 1125; Fraser v Canterbury Diocesan

Board of Finance (No 2) [2005] 1499 HL

Habib Bank Ltd

v Habib Bank AG Zurich [1981] 1 WLR 1265……………………….. Allan v Rea Brothers Trustees Ltd [2002] 625; Jennings v Rice [2002] 367

CA; Wilson v Truelove [2003] 609; Turner v Jacob [2008] 307

v Liverpool Freeport (Electronics) Ltd [2004] EWCA Civ 1062……. Investec v Glenalla [2017] 205

Hackett

188

v CPS [2011] EWHC 1170 (Admin)…………………………………. Re Tociapski [2013] 1821

Hackney, the Borough of

v Campbell [2005] EWCA Civ 613……………………………………. Wingate v Butterfield Trust (Bermuda) Ltd [2008] 543 (Costs)

Hackney Empire Ltd

v Aviva Insurance UK Ltd [2013] EWHC 2212 (TCC)………………. Barnett v Creggy [2016] 17

Hadden, re

[1932] 1 Ch 133……………………………………………………….. Bath & NE Somerset Council v Attorney-General [2002] 1257;

Re Hitchen Cow Commoners Trust, A-G v Hyde [2002] 1419

Hadlee and Sydney Bridge Nominees

v IRC [1993] AC 524………………………………………………… Rangers v A-G for Scotland [2017]1093

Hagan

v Waterhouse (1991) 34 NSWLR 308 ………………………………. Re Russell-Cooke Trust Co [2003] 81; Youyang Pty Ltd v Minter Ellison

[2003] 753

Hagen , The

[1908] P 189…………………………………………………………… Chelleram v Chelleram [2002] 675

Hager

v Osborne [1992] Fam 94…………………………………………….. Ben Nevis Holdings Ltd v HMRC [2014] 1

Hagger, re

Freeman v Arscott [1930] 2 Ch 190………………………………… Barns v Barns [2005] 1093; Re Hobley, National Westminster Bank v

Twentyman [2006] 465; The Thomas and Agnes Carvel Foundation v

Carvel [2007] 1297; Re Walters, Olins v Walters [2008] 329 Ch

Hague Plant Ltd

v Hague [2014] EWCA Civ 1630……………………………………… Davidson v Seelig [2016] 629

Haidl

v Sacher (1979) 7 ETR (3rd) 74………………………………………… Rondel v Robinson Estate [2012] 1067

Haig

v Bamford [1977] 1 SCR 446………………………………………….. Earl v Wilhelm [2001] 1275

v Brooks (1839) 10 10 A&E 309………………………………………. Halley v The Law Society [2003] 845

v Kaye (1872) LR 7 Ch 469…………………………………………….. Ali v Khan [2009] 187

Hailey Group Ltd, re

[1993] BCLC 459………………………………………………………. Clark v Cutland [2004] 629

Haines

189

v Hill [2008] WTLR 447……………………………………………….. AC v DC [2013] 747

Haji-Ioannou

v Frangos [1999] 2 Lloyd’s Reports 337……………………………….. Haji-Ioannou v Frangos [2009] 1747

Hakansson

v Sweden (1991) 13 EHRR 1…………………………………………… Placito v Slater [2004] 407

Hale,

in the Goods of [1915] 2 IR 362……………………………………….. Re Servoz-Gavin (dec'd), Ayling v Summers [2009] 1657

v Norfolk CC [2001] Ch 717…………………………………………... Creasey v Sole [2013] 931

Halesowen Presswork & Assemblies Ltd

v Westminster Bank Ltd [1971] 1 QB 1……………………………… Wade v Grimwood [2004] 1195

Halifax and others

C-255/02………………………………………………………………… Hutchings v HMRC [2015] 1359

Halifax plc

v Curry Popeck [2008] EWHC 1692 Ch……………………………… Hughmans Solicitors v Central Stream Services Ltd [2012] 1559

Halifax Building Society

v Thomas [1996] Ch 217………………………………………………. Halley v The Law Society [2003] 845; Shalson v Russo [2003] 1165;

Daraydan Holdings Ltd v Solland Int. Ltd [2004] 815; Sinclair Investment

Holdings SA v Versailles Trade Finance Ltd [2006] 1655; Sinclair

Investments v Versailles Trade Finance [2011] 839; Novoship (UK) v

Nikitin [2014] 1521

Halifax Mortgage Services Ltd

v Stepsky [1996] Ch 207………………………………………………. Pesticcio v Huet [2003] 1327

Hall

re [1914] P 1……………………………………………………………. Re Murphy, Dalton v Latham [2003] 687; Chadwick v Collinson [2015] 25

v Attorney-General (4) [1996] JRC 148……………………………… Lloyds Trust Co (CI) Ltd v Fragoso [2017] 103

v Hall (1868) LR 1 P&D 481…………………………………………... Killick v Pountney [2000] 41; Re Good, Carapeto v Good [2002] 801;

Tchilingirian v Ouzounian [2003] 709; Re Loxton, Abbot v Richardson

[2006] 1567; Scammell v Farmer [2008] 1261; Hubbard v Scott [2012] 29;

Schomberg v Taylor [2013] 1413

[1911] 1 Ch 487…………………………………………………. Armstrong v Onyearu [2017] 415

v IRC [1997] STC (SCD) 126………………………………………….. Executors of Stedman v IRC [2002] 1357

v Lorimer [1992] STC 599…………………………………………….. Chada v HMRC [2015] 745

190

v Meyrick [1957] 2 QB 455……………………………………………. Mason v Mills & Reeve [2011] 1589; Feltham v Freer Bouskell [2013]

1363

v Rover Services Ltd [2002] EWCA Civ 1514……………………….. Piggott v Aulton [2003] 445

v Woolston Hall Leisure Ltd [2000] IRLR 578………………………. Watts v Watts [2014] 1781

Hall and Barker, re

(1878) Ch 538…………………………………………………………… Perotti v Collyer-Bristow [2003] 1473

Hallet’s Estate, in re

Knatchbull v Hallett (1880) 13 ChD 696……………………………… Foskett v McKeown [2000] 667; Halley v The Law Society [2003] 845;

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

[2005] 1485; Turner v Jacob [2008] 307; Sinclair Investments v Versailles

Trade Finance [2011] 1043; Re Lehman Brothers Intl (Europe) [2012]

1355; Butler v Butler [2016] 1519

Halley, re

(1959) 43 MPR 79……………………………………………………… Blackett v Darcy [2006] 581

Halpern, Matter of

(1951) 303 NY 33………………………………………………………. Pecore v Pecore [2007] 1591

Halsall

v Brizell [1957] Ch 169 ………………………………………………… Thompson v Bee [2010] 357

Halsey

v Milton Keynes General NHS Trust [2004] 1 WLR 3002………….. Couwenbergh v Valkova [2004] 937 CA; Jarrom v Sellars [2007] 1219;

Swain Mason v Mills & Reeve [2012] 1827

Halstead

v Condon (1970) 46 TC 289……………………………………………. Lorber v HMRCC [2011] 1199

Halstead’s Will Trusts, re

[1937] 2 All ER 570……………………………………………………. Barclays Bank Trust Co v HMRCC [2011] 1489; Holden-Hindley v

Holden-Hindley [2014] 275

Halton International Inc

v Guernroy Ltd [2006] WTLR 1241…………………………………... Cattley v Pollard [2007] 245; Sinclair Investments v Versailles Trade


[2011] 1043; Bagus Investments Ltd v Kastening [2012] 1675; Williams v

Central Bank of Nigeria [2014] 873 SC; Cadogan Petroleum plc v Tolley

[2015] 1505

191

Hamblett

v Hamblett [2004] 2 NZLR 116……………………………………….. Re Hamblet (dec’d) [2009] 559

Hambro

v Duke of Malborough [1994] Ch 158………………………………… Re S [2006] 1461

Hamersley

v Newton (2005) 8 ITELR 256…………………………………………. Re Sadick (dec'd), da Silva v HSBC Trustee (Hong Kong) Ltd [2010] 863

Hamilton

re, [1895] 2 Ch 370……………………………………………………… Harrison v Gibson [2006] 289

v Al Fayed [2001] 1 AC 395……………………………………………. Couwenbergh v Valkova [2004] 937 CA; Shergill v Kaira [2014] 1729 SC;

v Dixon (1873) 1 R 72………………………………………………….. McDowall v IRC [2004] 221

Hamlin

v Hamlin [1986] Fam 11………………………………………………. BJ v MJ [2012] 395; Dellal v Dellal [2015] 1137

Hamlyn

v John Houston [1903] 1 KB 81………………………………………. Dubai Aluminium v Salaam [2003] 163

Hammersmith & Fulham LBC

v Monk (1992) 89 LGR 357……………………………………………. Notting Hill Housing Trust v Brackley [2001] 1353

Hammond

v Brearley and Burnett (unreported 1992)……………………………. Butler v Butler [2016] 1519

v Osborn [2002] WTLR 1125…………………………………………. Re Rochelle, Padgham v Rochelle [2002] 1483; Pesticcio v Huet [2003]

1327; Jennings v Cairns [2004] 361 CA; Niersmans v Pesticcio [2004]

699; Randall v Randall [2005] 119; Wright v Hodgkinson [2005] 435;

Goodchild v Bradbury [2007] 463; Re Zielinski, Korab-Karpinski v Lucas-

Gardiner [2007] 1655; Sillett v Meek [2009] 1065; Walker v Walker

[2010] 1617; Re S, D v R [2011] 449; Evans v Lloyd [2013] 1137; Hart v

Burbridge [2013] 1191; Kicks v Leigh [2015] 581

Hammond Suddards

v Agrichem International Holdings Ltd [2002] CP Rep 21………….. JSC Mezhduarodniy Promyshlenniy Bank v Pugachev [2015] 991

Hamon

v Mourant (1852) 173 425…………………………………………….. O’Keefe v Caner [2017] 615

Hampden

v Wallis (1884) 27 Ch D 251…………………………………………… Killick v Pountney [2000] 41

Hampden’s Settlement Trusts, re

192

[2001] WTLR 195……………………………………………………… Re the Esteem Settlement [2001] 641; Re the Esteem Settlement, Grupo

Torras SA v Al-Sabah [2002] 337; Re T Settlement [2002] 1529; X v A

[2006] 171; Re Leigh’s Settlement Trusts [2006] 477; Buzzoni v HMRCC

[2013] 47

Hampshire County Council

v A-G (unreported 4th May 1994)……………………………………… Bath & N E Somerset Council v Attorney-General [2002] 1257

Hampshire Land Land Co, in re

[1896] 2 Ch 743………………………………………………………… Sinclair Investments v Versailles Trade Finance [2011] 839

Hampson

v Guy (1891) 64 LT 778……………………………………………….. Killick v Pountney [2000] 41; Schomberg v Taylor [2013] 1413

Hampton Fuel Allottment Charity, re

[1989] Ch 484…………………………………………………………… Rosenzweig v NMC Recordings Ltd [2014] 1027

Hanbury

v Hanbury [1999] 2 FLR 255…………………………………………... Challinor v Challinor [2009] 931; Burgess v Hawes [2012] 423

Hanchett-Stamford

v Attorney-General [2009] WTLR 101……………………………….. Keene v Wellcon London Ltd [2014] 1011

Hancock

re [1896] 2 Ch 173……………………………………………………… Howell v Lees-Millais [2009] 1163

re [1998] 2 FLR 346……………………………………………………. Re McNulty, McNulty v McNulty [2002] 737; Robinson v Bird [2003] 529;

Robinson v Fernsby [2004] 257; Re Gold, Curtis v Gold [2005] 673; Re

Myers, Myers v Myers [2005] 853; Garland v Morris [2007] 797; Baynes v

Hedger [2008] 1719; H v M [2010] 193; Hope v Knight [2011] 583; Ilott v

Mitson [2011] 779 CA; Christofides v Seddon [2014] 215; Illott v Mitson

[2015] 1399 CA; Ilott v The Blue Cross [2017] 533; Nahajec v Fowle

[2017] 1071; Re Blackwell dec’d [2018] 1243

v Watson [1902] AC 14………………………………………………... Wyndham v Egremont [2009] 1473

Hancock Shipping Co Ltd

v Kawasaki Heavy Industries Ltd [1992] 1 WLR 1025 ……………... Roberts v Gill [2010] 1223 SC

Hankinson

v Revenue & Customs [2009] UKFTT 384…………………………… Tuczka v HMRCC [2010] 715; Taube Trustees v HMRCC [2011] 1

Hanley

v Pearson (1879) 13 Ch D 545…………………………………………. Day v Day [2013] 817

193

Hanlon, re

Heads v Hanlon [1933] 1 Ch 254……………………………………… AN v Barclays Private Bank & Trust (Cayman) Ltd [2007] 565

Hannam, re

[1987] 2 Ch 39………………………………………………………….. Thomas v Kent [2007]177

Hannan’s Empress Gold Mining & Developmeny Co,re

(Carmichael’s case) [1896] 2 Ch 643………………………………….. Schindler v Brie [2003] 1361; Angove’s Pty Ltd v Bailey [2016] 1309

Hannigan

v Hannigan [2006] WTLR 597………………………………………… Re Parnall, Parnall v Hurst [2003] 997; Nesheim v Kosa [2007] 149

Hansby Co Ltd, re (HCMP 4610 of 2003)

(unreported 12 May 204)……………………………………………….. Luo v Estate of Hui & anr [2009] 849

Hansom

v E Rex Making & Co [2003] EWCA Civ 1801 ………………………. Re K [2007] 1007

v HMRC [2012] WTLR 1769………………………………………….. Litman v HMRC [2015] 857

Haq

v Singh [2001] EWCA Civ 957………………………………………… Roberts v Gill [2010] 1223 (SC); Milburn-Snell v Evans [2011] 1213

Harb

v King Fahd Bin Abdul Aziz [2006] WTLR 609……………………… Roberts v Fresco [2018] 309

Harcourt, re

[2012] WTLR 1779……………………………………………………… Re Buckley [2013] 373; Re MRJ, JT and KT v Suffolk CC [2014] 1245

Harding

v HMRC [2008] EWCA Civ 1164……………………………………… Rogge v HMRCC [2012] 537

v Metropolitan Railway (1872) LR 7 Ch App 154…………………….. Cronin v de Hamel [2017 447

Hardman Group Ltd

v Alexander (2003) 212 NSR (2d) 304………………………………… Giles v Westminster Savings Credit Union[2006] 1745

Hardoon

v Belios (Hong Kong) [1901] AC 118…………………………………. Independent Trustee Services v GP Noble Trustees [2012] 1171; Rangers v

A-G for Scotland [2017]1093

Hardy

v Motor Insurers’ Bureau [1964] 2 QB 745………………………….. Henderson v Wilcock [2016] 475

v Rubin [1998] OJ No 2312……………………………………………. Bott v Macaulay [2007] 235

Hardyman, re

[1925] Ch 287…………………………………………………………… Blech v Blech [2002] 483

194

Hargreeves

v Fleming [1975] NZLR 209…………………………………………… Hostick v The New Zealand Railway & Locomotive Scoceity Waikato


v Revenue and Customs Commissioners [2016] EWCA Civ 174……. Wood v HMRC [2016] 1463

Haribo Lakritzen Hans BetriebsgmbH

v Finanzamt Linz (C-436/08) EU:C:2011:61…………………………. Routier v HMRC [2017] 1119

Harker’s Will trusts, in re

[1969] 1 WLR 1124……………………………………………………... Bassett v Basset [2005] 51

Harkness

v Bell’s Asbestos and Engineering Ltd [1967] 2 QB 729…………….. Hannigan v Hannigan [2006] 597

Harley

v McDonald [2001] UKPC 18………………………………………….. Sharma v Hunters [2012] 259

Harley Street Capital Ltd

v Tchigirinski (No 1) [2005] EWHC 2471…………………………….. JSC Mezhduarodniy Promyshlenniy Bank v Pugachev [2015] 991

Harman

v Glencross [1986] 2 FLR 241…………………………………………. Haines v Hill [2008] 447

Harmer

v Armstrong [1934] Ch 65…………………………………….……….. Roberts v Gill [2008] 1429; Roberts v Gill [2010] 1223 SC

v Federal Commissioner of Taxation (1991) 173 CLR 264………….. Raftland Pty Ltd v Federal Commissioner of Taxation [2006] 657

Harper

v Hayes (1860) 2 Giff 210……………………………………………… Bagum v Hafiz [2015] 1303

v National Coal Bopard [1974] QB 614………………………………. A-G v Charity Commission [2012] 977

Harpur’s Will Trust, re

[1961] Ch 38 HC; [1962] Ch 78 CA……………………………………. Ulrich v Treasury Solicitor [2005] 385

Harries

v Barclays Bank [1997] 2 EGLR 15…………………………………… Whalen v Kelsey [2011] 1297

Harrington

v Gill (1983) 4 FLR 265………………………………………………… Churchill v Roach [2003] 779

Harris

re, Harris v Harris [1912] 2 Ch 241…………………………………… RSPCA v Sharp [2011] 311

v Beauchamp Bros [1894] 1 QB 801…………………………………... Tasarruf Mevduati v Merrill Lynch [2010] 1287; Tasaruff Mevduati

Sigorta Fonu v Merrill Lynch [2011] 1249

195

v Fisher NO [1960) (4) SA 855 (A)……………………………………. Jowell v Bramwell-Jones [2002] 31

v Goddard [1983] 3 All ER 242……………………………………….. Quigley v Masterson [2012] 521

v Knight (1890) 15 PD 170…………………………………………….. Ferneley v Napier [2011] 1303

v Lord Shuttleworth [1994] ICR 991…………………………………. Sieff v Fox [2005] 891

v Sharp (unreported 21st March 1989)…………………………………. Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2004] 1

Harrison

v Bloom Camillin (unreported 4 Feb 2000)……………………………. d’Abo v Carleton Paget [2000] 863

v Gibson [2006] WTLR 289……………………………………………. Re Harding, Gibbs v Harding [2007] 479

v Harrison [2009] WTLR 1319 ……………………………………….. BQ v DQ [2011] 373

v Mills [1976] 1 NSWLR 42……………………………………………. Re Macedonian Orthodox Community Church St Petka Inc’s application

(No 3) [2007]1429

v Tew [1990] 2 AC 523 ………………………………………………… McIlwraith v McIlwraith [2003] 413

Harrison-Broadley

v Smith [1964] 1 All ER 867…………………………………………… Creasey v Sole [2013] 931

Harrods (Buenos Aires) Ltd, re

[1992] Ch 72…………………………………………………………….. Chelleram v Chelleram [2002] 675

Harrogate Borough Council

v Simpson (1984) 17 HL 205…………………………………………… Holland v IRC [2003] 207

Harrold

v IRC [1996] STC (SCD) 195………………………………………….. Arnander v HMRCC [2007] 51; Atkinson v HMRCC [2010] 745; HMRC v Atkinson [2012] 197

Harrow LBC

v Qazi [2003] WLR 792………………………………………………… Al-Bassam v Al-Bassam [2004] 157

Harry Parker Ltd

v Mason [1940] 2 KB 590………………………………………………. Patel v Mirza [2013] 1755; Patel v Mirza [2014] 1567 CA

Harsten Developments Ltd

v Bleaken [2012] EWHC 2704 (Ch)……………………………………. Creasey v Sole [2013] 931

Hart

Burbidge [2013] WTLR 1191………………………………………….. Kicks v Leigh [2015] 581

v Dabbs [2001] WTLR 527…………………………………………….. Fuller v Strum [2002] 199 CA

v O’Connor [1985] AC 1000…………………………………………... Masterman-Lister v Brutton [2003] 259 CA; Bailey v Warren [2006] 753;

Evans v Lloyd [2013] 1137

196

Hart’s Trusts, re

3 De G&J 195; [1950] Ch 54…………………………………………… Harrison v Tucker [2003] 883

Harter

v Harter (1873) LR 3 P&D 11…………………………………………. Marley v Rawlings [2014] 299 SC

Harthan

v Mason [1980] STC 94………………………………………………… McLaughlin v HMRCC [2012] 855; Ramsay v HMRCC [2013] 1773

Harthon

v Mason (1979) 53 TC 272…………………………………………….. Executors of Stedman v IRC [2002] 1357

Hartigan, re

[1989] 2 QdR 401……………………………………………………… Bassett v Basset [2005] 51

Hartigan Nominees

v Rydge (1992) 29 NSWLR 405……………………………………….. Rouse v IOOF Australia Trustees [2001] 111; Re the Angora Trust

Rosewood v Schmidt [2001] 1081 IoMHC; Stuart-Hutcheson v Spread

Trust Co Ltd [2002] 1213; Schmidt v Rosewood Trust Ltd [2003] 565 PC;

Foreman v Kingstone [2005] 823; Kain v Hutton [2005] 977 NZHC;

Crowe v Stevedoring Employees Retirement Fund Pty Ltd [2005] 1271;

Bathurst v Kleinwort Benson (Channel Islands) Trustees Ltd [2007] 759;

Kain v Hutton [2007] 1751 NZCA; Breakspear v Ackland [2008] 777; An

application for information about a trust [2015] 559; Erceg v Erceg

[2016] 1575

Hartland

v Diggines (HMIT) [1926] AC 289……………………………………. Rangers v A-G for Scotland [2017]1093

Hartshorne

v Gardner [2008] WTLR 837…………………………………………. Anstey v Mundle [2016] 931

Harvey

re, Westminster Bank v Aswith [1941] 3 All ER 284………………... Re Z Trust, MEP v Rothschild Trust Cayman Ltd [2011] 735

v Pratt [1965] 1 WLR 1025……………………………………………. Re Rochelle, Padgham v Rochelle [2002] 1483

Harwood

v Baker (1840) 3 Moor PC 282………………………………………… Masterman-Lister v Brutton [2003] 259 CA; Hoff v Atherton [2005] 99;

Re Loxton, Abbot v Richardson [2006] 1567; Ledger v Wootton [2008]

235; Perrins v Holland [2010] 1415 CA; Jeffrey v Jeffrey [2013] 1509;

197

Simon v Byford [2013] 1615; Markou v Goodwin [2014] 605; Simon v

Byford [2014] 1097 CA

v Harwood [1991] 2 FLR 274…………………………………………. Stack v Dowden [2006] 511 CA; Stack v Dowden [2007] 1053 HL; DR v

GR [2013] 1123

Haselmere Estates Ltd

v Baker [1982] 1 WLR 1109; [1982] 3 All ER 525……………………. Perkins v Women’s Total Abstinence Educational Union [2004] 133;

Rosenzweig v NMC Recordings Ltd [2014] 1027

Hasanali

v Mansoorali Privy Council Appeal 79/145

(unreported 1st December 1947)………………………………... Shergill v Kaira [2014] 1729 SC

Hashem

v Shayif [2008] EWHC 2380…………………………………………… Law Society v Isaac & Isaac Holdings Ltd [2011] 425; BJ v MJ [2012] 395

Hassan

v Pasha (No 2) (unreported 19 December 2003)……………………….. Kain v Hutton [2007] 1751 NZCA

Hatelow

v Jackson (1828) 8 B & C 221…………………………………………. Patel v Mirza [2014] 1567 CA

Hastings-Bass, re

[1975] Ch 25…………………………………………………………….. Breadner v Granville- Grossman [2000] 829; Abacus Trust Co (IoM) v

NSPCC [2001] 953; AMP (UK) plc v Barker [2001] 1237; Allan v Rea

Brothers Trustees Ltd [2002] 625; Hearn v Younger [2002] 1217; Re

Barr’s Settlement Trusts [2003] 151; Re Green GLG Trust, ex parte

Abacus (CI) [2003] 377; Re the Esteem Settlement, Grupo Torras SA v Al-

Sabah [2004] 1; Burrell v Burrell [2005] 313; Sieff v Fox [2005] 891;

Kain v Hutton [2005] 977 NZHC; St Mary & St Michael Parish Advisory

Co v Westminster Roman Catholic Diocese Trustee [2006] 881;

Donaldson v Smith [2007] 423; Barclays Private Bank & Trust (Cayman)

Ltd v Chamberlain [2007]1697; Kain v Hutton [2007] 1751 NZCA; AN v

Barclays Private Bank & Trust (Cayman) Ltd [2007] 565; Re Winton

Investment Trust, Seaton v Morgan [2008] 553; Ogden v Trustees of RSH

Griffiths 2003 Settlement [2008] 685; Oakley v Osiris Trustees Ltd [2009]

461 PC; Re Howe Family Number 1 Trust [2009] 419; Thorpe v HMRCC

[2009] 1269; Bhatt v Bhatt [2009] 1117; Re Betsam Trust, McBurney v

198

McBurney [2009] 1489; Pierce v Wood [2010] 253; HMRCC v Gresh

[2010] 1303; Pitt v Holt [2010] 269; Pitt v Holt; Futter v Futter [2011] 623

CA; Jiggins v Low [2010] 1803; Re A Trust, B v C [2011] 745; Re the Ta-

Ming Wang Trust [2013] 129; Futter v HMRCC; Pitt v HMRCC [2013]

977; Freedman v Freedman [2015] 1187; Re the Onorati Settlement v

Confiance Ltd [2015] 1773

Hatton

v Chages [2003] PNLR 24…………………………………………….. Jessup v Wetherell [2007] 515

Haugesund Kommune

v Depfa ACS Bank [2011] EWCA Civ 33…………………………….. Gabriel v Little [2013] 419

Havering LBC

v LD and KD (unreported 25th June 2010)…………………………….. Re E [2011] 203

Havill (deceased), re

[1968] NZLR 217……………………………………………………….. Wendt v Orr [2005] 223

Haward

v Fawcetts [2006] 1 WLR 682………………………………………….. Jessup v Wetherell [2007] 515

Hawes

v Burgess [2013] WTLR 453………………………………………….. Re Ashkettle [2013] 1331; Feltham v Freer Bouskell [2013] 1363; Simon v

Byford [2013] 1615; Re Stolkin [2013] 1793; The Vegetarian Society v

Scott [2014] 525; Fischer v Diffley [2014] 757; Simon v Byford [2014]

1097 CA; Elliott v Simmonds [2016] 1355; White v Phillips [2018] 1559

Hawke

v Edwards (1947) 48 SR (SNW) 21 (CA)……………………………. Official Assignee in Bankruptcy v Wilson [2008] 1235

Hawkesley

v May [1956] 1 QB 304 ……………………………………………….. Foreman v Kingstone [2005] 823

Hawkesley’s Settlements, re

Black v Tidy [1934] Ch 384…………………………………………… Perdoni v Curati [2012] 506 Ch D; Curati v Perdoni []2013] 63 CA;

Marley v Rawlings [2014] 299 SC

Hawkeye Power Corp

v Sigma Engineering Ltd 2012 BCCA 414…………………………… Frame v Rai [2015] 1539

Hawkins

v Blewitt (1798) 2 Esp 662…………………………………………….. Vallee Birchwood [2013] 1095

199

Hawks

v McArthur [1951] 1 All ER 22……………………………………….. Pennington v Waine [2002] 387 CA

Hay’s Settlement Trusts, re

[1982] 1 WLR 202……………………………………………………… Breadner v Granville- Grossman [2000] 829; Re the Angora Trust [2001]

1081; Schmidt v Rosewood [2003] 565 PC

Hayes

v Meade (1987) 29 ETR 217 (NBQB)…………………………………. Campbell v Shamata [2002] 1289

Hayes’ Will Trusts

Pattinson v Hayes [1971] 2 All ER 341 ………………………………. Patchett v Williams [2006] 639

Hayim

v Citibank NA [1987] AC 730………………………………………… Alexander v Perpetual Trustees WA Ltd [2002] 937; Graham v Turtill

[2003] 821; Cattley v Pollard [2007] 245; Roberts v Gill [2008] 1429;

Roberts v Gill [2010] 1223 SC; Bayley v DG Associates [2014] 1315;


v Couch [2009] EWHC 1040(Ch)……………………………………… ADS v DSM [2017] 819

Hayman

v Equity Trustees Ltd [2003] VSC 353 ………………………………. Close Trustees (Switzerland) SA v Vildosola [2008] 1543

Hayward

v Angell (1683) 1 Vern 222…………………………………………… AN v Barclays Private Bank & Trust (Cayman) Ltd [2007] 565

Hayward deceased, re

[1997] Ch 45…………………………………………………………….. Magiera v Magiera [2017] 245

Hazell

v Hammersmith LBC [1992] 2 AC 1…………………………………. A-G v Trustees of the British Museum [2005] 781

Head

v Lord Teynham (1783) 1 Cox 57…………………………………….. Sheffield v Sheffield [2014] 1039

Healey

v Brown [2002] WTLR 849…………………………………………….. Re Walters, Olins v Walters [2008] 329 ChD; Fry v Densham-Smith

[2011] 387

Heaney-Irving

v HMRCC [2011] UKFTT 785 TC……………………………………. Hanson v HMRCC [2012] 1769

Hearn

v Younger [2002] WTLR 1317………………………………………… Re Barr’s Settlement Trusts [2003] 151; Sieff v Fox [2005] 891

200

Heartly

v Nicholson (1874) LR 19 Eq 233……………………………………… Pennington v Waine [2002] 387 CA; Shah v Shah [2011] 519

Heath

v Tang [1993] 1 WLR 1421……………………………………………. Re Hemming [2008] 1833

Heather

v P-E Consulting Group Ltd (1972) 48 TC 293 ……………………… Macdonald v Dextra Accessories [2003] 675 Ch

Heaton’s Transport (St Helens) Ltd

v Transport & General Worker’s Union [1973] AC 15……………... In the matter of E (a donor) [2000] 383

Heaton (HMIT)

v Bell [1970] AC 728…………………………………………………… Rangers v A-G for Scotland [2017]1093

Hedges

v Hedges (1708) Prec Ch 269………………………………………….. Vallee Birchwood [2013] 1095

Hedley Byrne

v Heller & Co [1964] AC 465…………………………………………. Bardissy v D’Souza [2003] 929; Gregson v HAE Trustees Ltd [2008] 999;

Hughes v Richards [2011] 997

Heilbronner deceased, re

Nathan v Kenny [1953] 1 WLR 1254…………………………………. Re Viertel [2003] 1075

Heinl

v Jyske Bank Gilbraltar Ltd [1999] Lloyd’s Rep Bank 511………….. Ultraframe (UK) Ltd v Fielding [2007] 835

Helena Partnerships Ltd

v HMRC [2011] UKUT 271 (TCC)……………………………………. Human Dignity Trust v Charity Commissioners [2015] 789

Hellard

v Carvalho [2013] EWHC 2876 (Ch)…………………………………. National Westminster Bank v Lucas [2014] 637

Hellenic Mutual War Risks Association (Bermuda) Ltd

v Harrison (The Sagheera”) [1997] 1 Lloyd’s Rep 160……………… Birdseye v Roythorne & Co [2015] 961

Hellespont Ardent, the

[1997] 2 Lloyd’s Rep 547……………………………………………… Spread Trustee Co Ltd v Hutcheson [2010] 315 ; Spread Trustee Co Ltd v

Hutcheson [2012] 317

Helmsman Ltd

v Bank of New York Trust Company (Cayman) Ltd

[2009] CILR 490………………………………………………. Crociani v Crociani [2015] 975

Helmore

201

v Smith (1886) 35 Ch D 436…………………………………………… Kao Lee & Yip v Koo [2003] 1283

Helvering

v Gregory 69 F.2d 809 (2nd Cir 1934)………………………………….. BJ v MJ [2012] 395

Helvetic Investment Corporation Pty Ltd

v Knight [1984] 9 ACLR 773………………………………………….. AMP General Ins. v Macalister Todd Phillips Bodkins [2006] 189

Hemmens

v Wilson Browne [1995] Ch 223……………………………………… Humblestone v Martin Tolhurst Partnership [2004] 343; Hughes v

Richards [2011] 997

Hemming, deceased, re

[2008] WTLR 1833……………………………………………………... White v Matthys [2014] 725

Hemmingway

v Smith Roddam [2003] EWCA Civ 1342…………………………….. Trilogy Management Ltd v Harcus Sinclair [2017] 707

Henderson

v Henderson (1843) Hare 100…………………………………………. Clark v Cutland [2004] 629;

v Henderson [1967] P 77………………………………………………. Mrs F &S2 v CIR [2000] 505; Peters v Pinder [2011] 1379; High

Commissioner for Pakistan v Nizam of Hyderabad [2016] 1763

v Merritt Syndicates [1995] 2 AC 145………………………………… Killick v PriceWaterhouseCoopers [2001] 699; Khouj v Acropolis Capital

Partners Ltd [2016] 83

v Squire (1869) LR 4 QB 170………………………………………….. Hood v HMRC [2017] 999

Hennekam deceased, re

[2009] SESC 188……………………………………………………….. Marley v Rawlings [2011] 595 Ch D; Marley v Rawlings [2012] 639 CA

Henriques

v Giles [2009] ZASCA 64………………………………………………. Marley v Rawlings [2012] 639 CA

Henry

v Hammond [1913] 2 KB 515…………………………………………. Re Japan Leasing (Europe) plc [2000]301; Kingate Global Fund Ltd v

Knightsbridge (USD) Fund [2010] 1201; Re Lehman Brothers Intl

(Europe) [2012] 1355; Charity Commission v Framjee [2014] 1489

v Henry [2010] WTLR 1011…………………………………………… Creasey v Sole [2013] 931; Davies v Davies [2016] 1175

Hently

v Wrey (1882) 21 Ch D 332……………………………………………. Kain v Hutton [2007] 1751 NZCA

Henwood

v Balow Clowes International Ltd (in liquidation)

202

[2008] EWCA Civ 577…………………………………………………. Kebbeh v Farmer [2016] 1011

Hepworth

v Hepworth (1870) LR 11 Eq 10……………………..……………….. Pecore v Pecore [2007] 1591

Herbert,

re (1887) 34 Ch D 50………………………………………………….. Bentine v Bentine [2014] 197

v Byrne [1964] 1 WLR 519…………………………………………… R (on the application of Walford) v Worcestershire CC [2014] 701

v Doyle [2010] EWCA Civ 1095……………………………………… Ely v Robson [2016] 1383; Matchmove v Dowding [2017] 265

Hercules Managements Ltd

v Ernst & Young [1997] 2 SCR 165………………………………….. Hall v Estate of Bruce Bennett [2003] 827

Heriot’s Hospital, feoffees of

v Ross (1846) 12 CI & Fin 507…………………………………………. Re The Christian Brothers of Ireland in Canada [2004] 1079

Herman

v HMRCC [2007] WTLR 1201 ……………………………………….. Burton v HMRCC [2009] 1499; Bowring v HMRC [2016] 79

Hermann

v Charlesworth [1905] 2 KB 123……………………………………… Patel v Mirza [2014] 1567 CA

Hernando, re

Hernando v Sawtell (1884) 27 Ch D 284……………………………… Clark v WWF [2011] 961

Herne

v Herne (1706) 2 Vern 555……………………………………………. Scarfe v Matthews [2012] 1579

Herrick

re [1918] 52 ILT 213…………………………………………………… Human Dignity Trust v Charity Commissioners [2015] 789

Hertfordshire Investments Ltd

v Bubb [2000] 1 WLR 2318…………………………………………… Davis v Wiggett [2016]1563

Hetherington, re

Gibbs v McDonnell [1990] Ch 1[1990] Ch 1…………………………. Re Church of Scientology (E&W) [2005] 1152; The Independent Schools

Council v Charity Comm. [2012] 41; A-G v Charity Commission [2012]

977

Heugh

v Scard (1876) 33 LT 659……………………………………………… Blades v Isaac [2016] 589

Hewison

v Meridian Shipping Services Pte Ltd [2002] EWCA Civ 1821 ……… Watts v Watts [2014] 1781

Hewitt

203

v Kaye (1868) LR 6 Eq 198……………………………………………. Blackett v Darcy [2006] 581

Hewson

v Shelley [1914] 2 Ch 13……………………………………………….. Gray v Richards Butler [2001] 625

Heyman

v Dobson [2010] WTLR 1151………………………………………….. Kershaw v Micklethwaite [2011] 413

Heys, in the estate of

Walker v Gaskill [1914] P 192………………………………………… Healey v Brown [2002] 849; Szabo v Boros [2002] 1389; Jiggins v Brisley

[2003] 1141; Shovelar v Lane [2011] 1411

Heywood

v Wellers [1976] 1 QB 446……………………………………………. Galmerrow Securities v National Westminster Bank [2002] 129

HHH Employee Trust, re

[2013] JRC 023 …………………………………………………………. Re the K Trust [2016] 1225

Hicknell, re

(1981) 10 ETR 288……………………………………………………... Campbell v Shamata (additional reasons) [2002] 1299

Hicks

v McClure (1922) 64 SCR 361………………………………………… Re Clements Estate [2007] 1717

Hida Maru

[1981] 2 Lloyd’s Rep 510……………………………………………….. Dellal v Dellal [2015] 1137

Higginbottam, in re

[1892] 3 Ch 132………………………………………………………… Re Merry deceased, Meredith v Plaxton [2003] 425; James v Williams

[2015] 1745

Higgins

v Dawson [1902] AC 1………………………………………………… Wendt v Orr [2005] 223

Higginson’s Executors

v IRC [2002] WTLR 1413…………………………………………….. Arnander v HMRCC [2007] 51; Golding v HMRCC [2011] 1183; HMRCC

v Hanson [2013] 1029

High Commissioner of Pakistan

v National Westminster Bank plc [2015] EWHC 55 (Ch)…………… High Commissioner for Pakistan v Nizam of Hyderabad [2016] 1763

Hill

v Crook (1873) LR 6 HL 265………………………………………….. Re Frey’s Settlement [2001] 1013

v East and West India Dock Co (1884) 9 App Cas 448……………… JP Gilchrist Trust v HMRC [2014] 1209

v Haines [2008] WTLR 447…………………………………………… Independent Trustee Services v GP Noble Trustees [2012] 1171

204

v Hickin [1897] 2 Ch 579……………………………………………… French v Barcham [2008] 1813

v Hill (1904) 8 OLR 710………………………………………………... Pecore v Pecore [2007] 1591

v Permanent Trustee Co of New South Wales [1930] AC 720 (PC)…. Wong v Burt [2005] 291; Taube Trustees v HMRCC [2011] 1

v Spread Trustee Company Ltd [2006] WTLR 1009………………… Ali v Bashir [2016] 187

v Stokes plc [2011] EWHC 3583 Ch…………………………………... Re BXL Services [2012] 1695

v Van Erp (1997) 188 CLR 159 ……………………………………….. Barns v Barns [2005] 1093; Blackett v Darcy [2006] 581; Badenach v

Calvert [2017] 873

Hillingdon, London Borough of

v Neary [2011] WTLR 769…………………………………………….. JS v KB [2014] 991

Hillman

v Rogers [1997] EWCA Civ 3069…………………………………….. Donaldson v Smith [2007] 423

Hills

v Hains [2007] EWCA Civ 1284………………………………………. Re Claridge [2011] 1681

Hills (Patent) Ltd

v University College Hospital [1956] 1 QB 99………………………... Lloyd v Dugdale [2002] 863

Hillsdown Holdings plc

v Pensions Ombudsman [1997] 1 All ER 862………………………… The Public Trustee v Cooper [2001] 901; Sieff v Fox [2005] 891; Thorpe v

HMRCC [2009] 1269; Cardigan v Moore [2012] 931; Watts v Watts

[2014] 1781

Hilton

v Barker Booth & Eastwood [2005] UKHL 8……………………….. Ratiu v Conway [2006] 101; Mason v Mills & Reeve [2011] 1589

v Sutton Steam Laundry [1946] KB 65 ……………………………… Roberts v Gill [2010] 1223 SC; Milburn-Snell v Evans [2011] 1213

Hine

v Hine [1962] 1 WLR 1124……………………………………………. Stack v Dowden [2007] 1053 HL

Hingeston

v Tucker (1862) 2 SW & TR 596………………………………………. Re Seagrave, O’Brien v Seagrave [2007]1037

Hinton

v Dibbin (1842) 2 QB 646……………………………………………… Spread Trustee Co Ltd v Hutcheson [2012] 317

Hip

v H Neotia & Co [1918] AC 888……………………………………… Couwenbergh v Valkova [2004] 937 CA

Hiscocks (deceased)

v Hiscocks (1839) 5 M&W 363………………………………………… Wendt v Orr [2005] 223

205

Hitch

v Stone (HMIT) [2001] STC 214……………………………………… Shalson v Russo [2003] 1165; Re the Esteem Settlement, Grupo Torras SA

v Al-Sabah [2004] 1; MacKinnon v Regent Trust Company Ltd [2005]

1367; Minwalla v Minwalla [2006] 311; CI Law Trustees Ltd v Minwalla

[2006] 807; Official Assignee in Bankruptcy v Wilson [2008] 1235; A v A

[2009] 1; Pankhania v Chandegra [2013] 101; Hamilton v Hamilton

[2016] 1699

Hivac Ltd

v Park Royal Scientific Instruments Ltd [1946] 1 Ch 169…………… Kao Lee & Yip v Koo [2003] 1283

HLB Kidsons

v Lloyds Underwriters [2007] EWHC 2699………………………….. Fyfe v Watts [2013] 1169

HLN, re

[2015] EWCOP 77………………………………………………………. Re WP [2016] 523

HM,

re [2010] EWHC 870 (Fam)……………………………………………. Re PO, JO v GO [2014] 337

(A Child) [2012] 281…………………………………………………… Watt v ABC [2017] 749

HM Customs and Excise

v Grace [2008] EWHC 2708…………………………………………… Turberville v HMRCC [2010] 899

v MCA [2002] EWCA Civ 1039……………………………………….. Gibson v HMRC Prosecution Office [2008] 1605

HMF, re

[1976] Ch 33……………………………………………………………. Re AB [2014] 1117; Re D [2016] 1153

HMRC

v Bank of Ireland Britain Holdings Ltd [2008] EWCA Civ 58……… Rogge v HMRCC [2012] 537

v Benchdollar Ltd [2010] 1 All ER 174……………………………….. Crabbe v Townsend [2017] 13

v Brander [2010] WTLR 1545…………………………………………. The Trustees of David Zetland Settlement [2013] 1065

v First Nationwide [2011] STC 1540…………………………………. McLaughlin v HMRCC [2012] 855

v George [2004] WTLR 75…………………………………………….. Curtis Green v HMRC [2015] 1337

v Hok [2012] UKUT 363………………………………………………. Hutchings v HMRC [2015] 1359; Groves v HMRC [2016] 799

v Household Estate Agents Ltd [1989] STC 873…………………….. Bingham v HMRCC [2013] 787

v Margaret Findlay [2013] UKFTT 564……………………………… Hutchings v HMRC [2015] 1359

v Massey and Masset t/a Hilden Park Partnership

[2013] UKFTT 364……………………………………………. Hutchings v HMRC [2015] 1359

206

v Mayes [2011] EWCA Civ 407 ……………………………………….. Rogge v HMRCC [2012] 537

v Noor [2013] UKUT 071 (TCC)………………………………………. JP Gilchrist Trust v HMRC [2014] 1209

v Pawson [2013] WTLR 469…………………………………………… The Trustees of David Zetland Settlement [2013] 1065; Best v HMRC

[2014] 409; Curtis Green v HMRC [2015] 1337; Vigne v HMRC [2017]

1193

v Scottish Provident Institution [2005] STC 15……………………… Salinger v HMRC [2016] 1833

v Tower McCashback LLP 1 [2011] UKSC19……………………….. McLaughlin v HMRCC [2012] 855; Edwards-Moss v HMRC [2016] 995;

Salinger v HMRC [2016] 1833

HM

v AN [2016] WTLR 825……………………………………………….. Roberts v Fresco [2018] 309

Ho

v Ho [2008] HKCU 2011……………………………………………… Cheung v Yim [2010] 975

Hoare

v Hoare (1886) 56 LT 147……………………………………………… Re Church of Scientology (E&W) [2005] 1152

Hoare’s Trustees

v Gardner [1978] 1 All ER 791 ……………………………………….. McLaughlin v HMRCC [2012] 855

Hobbs

v UK (unreported, 18 June 2002)……………………………………… Burden v UK [2007] 607 4th; Burden v UK [2008] 1129 GC

Hobourn Aero Components Ltd’s Air Raid Distress Fund

re [1946] Ch 194……………………………………………………….. A-G v Charity Commission [2012] 977

Hochstrasser (HMIT)

v Mayes [1960] AC 376………………………………………………… Rangers v A-G for Scotland [2017]1093

Hoddle

v CCF Construction Ltd [1992] 2 All ER 550………………………... Singh v Bhasin [2000] 275

Hodge, re

[1940] Ch 260…………………………………………………………… University of London v Prag [2015] 705

Hodges, re

(1878) 7 Ch D 754………………………………………………………. Futter v HMRCC; Pitt v HMRCC [2013] 977

Hodgkinson

v Simms [1994] 3 SCR 377…………………………………………….. Giles v Westminster Savings Credit Union [2006] 1745; AIB Group v

Mark Redler & Co [2015] 187

Hodgson

207

v Clarke (1860) 1 de GF & J 384………………………………………. Scarfe v Matthews [2012] 1579

Hodson

v Hodson [2006] EWHC 2878 (Ch)……………………………………. Hart v Burbridge [2013] 1191

Hoechst UK Ltd

v IRC [2004] STC 1486………………………………………………… Freeman v Ansbacher Trustees (Jersey) Ltd [2010] 569

Hoey, re

[1944] NZLR 900……………………………………………………… Re Allen, Lewis v Vincent [2008] 1691

Hoff

v Atherton [2004] EWHC 177 (Ch)…………………………………… Poole v Everall [2016] 1621

[2005] WTLR 99 CA………………………………….. Re Baker Deceased, Baker v Baker [2008] 565; Re Bates, Bates v

Wheildon [2008] 1705; Blackman v Man [2008] 389; Kostic v Chaplin

[2008] 655; Scammell v Farmer [2008] 1261; Re Edonya (deceased)

WTLR (w) 2009-6; Re Perrins,(dec'd), Perrins v Holland [2009] 1387

(HC); Perrins v Holland [2010] 1415 CA; Re Key, Key v Key [2010] 623;

Gill v Woodhall [2011] 251; Cowderoy v Cranfield [2011] 1699; Burgess v

Hawes [2012] 423; Wharton v Bancroft [2012] 693; Schrader v Schrader

[2013] 701; Re Ashkettle [2013] 1331; Jeffrey v Jeffrey [2013] 1509;

Simon v Byford [2013] 1615; Pearce v Beverley [2014] 85; The Vegetarian

Society v Scott [2014] 525; Simon v Byford [2014] 1097 CA; Walker v

Badmin [2015] 493; Sharp v Hutchins [2015] 1269; Elliott v Simmonds

[2016] 1355;

Holböck [2007] ECR I-4051……………………………………………………… Persche v Finanzamt Lüdenscheid [2009] 483

Holden ex parte the Official Receiver, re

[1987] 20 QBD 43……………………………………………………… Re Hemming [2009] 233

Holder

re [1953] Ch 468……………………………………………………….. Martin v Triggs Turner Bartons [2010] 671

v Holder [1966] 2 All ER 116…………………………………………. Drakeford v Cotton [2012] 1135

v Holder [1968] Ch 353……………………………………………….. Chelleram v Chelleram [2002] 675; Cardigan v Moore [2012] 931; Mills v

Mills [2015] 1631

Holding and Management Ltd

v Property Holding and Investment Trust plc [1989] 1 WLR 1313…. Breadner v Granville-Grossman [2001] 377; Breadner v Granville-

208

Grossman (costs) [2006] 411; McLaughlin v HMRCC [2012] 855

Holford’s Settlement, re

[1945] Ch 21……………………………………………………………. Re Epona Trustees Ltd [2009] 87

Holiday Inns Inc

v Broadhead (1974) 232 EG 951……………………………………… Banner Homes v Luff Developments [2000] 473; Cobbe v Yeomans Row

Management Ltd [2005] 625 Ch; Yeoman’s Row Management Ltd v

Cobbe [2006]1473 CA; Yeoman’s Row Management Ltd v Cobbe

[2008]1461 HL; Herbert v Doyle [2009] 589

Holland

v Hodgson (1872) LR 7 CP 328 ………………………………………. Cardigan v Moore [2012] 931

Holliday

v Musa [2010] WTLR 839……………………………………………… Morris v Davies [2011] 1643

v St Leonard’s Shoreditch (1861) 11 CB (NS) 192…………………… Re The Christian Brothers of Ireland in Canada [2004] 1079

Hollinshead

v Hazleton [1916] 1 AC 428…………………………………………… Re Hemming [2008] 1833

Hollis

v Burton [1892] 3 Ch 226……………………………………………… Killick v Pountney [2000] 41

v Dow Corning Corp [1995] 4 SCR 634……………………………… Madsen Estate v Saylor [2007] 1579

v Smith (1808) 10 East 293…………………………………………….. Daniels v Thompson [2004] 511

Holman

v Howes [2007] WTLR 1539…………………………………………... Jones v Kernott [2009] 1771 Ch

v Johnson (1775) 1 Cowp 341…………………………………………. Collier v Collier [2003] 617; Patel v Mirza [2014] 1567 CA; Watts v Watts

[2014] 1781

Hollman

v Fazenda Publica [2007] ECR I-08491 ……………………………….. Jager v Finanzamt Kusel-Landsthuhl [2008] 1047

Holmes

v Attorney-General (The Times 12th Feb 1981)………………………. Re Church of Scientology (E&W) [2005] 1152

v Coghill (1802) 7 Ves Jun 499………………………………………… Tasaruff Mevduati Sigorta Fonu v Merrill Lynch [2011] 1249

v Godson (1856) 8 De GM & G 152…………………………………… McLaughlin v HMRCC [2012] 855

v Goring (1824) 9 Moo PC 166; 2 Bing 76……………………………. Donaldson v Smith [2007] 423

v Lord Keyes [1959] Ch 199…………………………………………... Hurst v Crampton Bros (Coopers) Ltd [2003] 659; Pennington v

Crampton [2005] 559

209

v Millage [1893] 1 QB 551……………………………………………… Tasarruf Mevduati v Merrill Lynch [2010] 1287; Tasaruff Mevduati


v Permanent Trust Company of New South Wales Ltd (1932) 47 CLR 113…………………………………………….. Barns v Barns [2011] 1093

Holt

v Anchorage Management Ltd [1987] 1 NZLR 108…………………. Patchett v Williams [2006] 639

Holt dec’d, re

Holt v IRC [1953] 1 WLR 1488……………………………………….. Executors of MacArthur v HMRCC [2008] 1185; Watkins v HMRCC

[2012] 677

Holt’s Settlement, re

[1969] 1 Ch 100; [1968] 1 All ER 470…………………………………. Kain v Hutton [2005] 977 NZHC; Wyndham v Egremont [2009] 1473;

Mubarak v Mubarik [2009] 1543 JCA; Wright v Gater [2012] 549; Allfrey

v Allfrey [2015] 1117

Holtby

v Hogson (1889) 24 QBD 103…………………………………………. Robinson v Fernsby [2004] 257

Holtham

v Arnold [1986] 2 BMLR 123…………………………………………. Hartshorne v Gardner [2008] 837

Home Office

v Lownds [2002] EWCA Civ 365……………………………………… Martin v Triggs Turner Bartons [2008] 409

v Wainwright [2001] EWCA Civ 2081; [2002] 3 WLR 405………….. Holland v IRC [2003] 207

Home Treat, re

[1991] BCLC 705………………………………………………………. Sharma v Sharma [2014] 111

Homeowners Friendly Society Ltd

v Barrett [1995] STC (SCD) 90 ………………………………………. Robertson v IRC (costs) [2002] 907

Hong Kong Bank of Australia Ltd

v Murphy [1993] 2 VR 419…………………………………………… Re Macedonian Orthodox Community Church St Petka Inc’s application

(No 3) [2007]1429

Hong Kong Fir Shipping Co Ltd

v Kawasaki Kisen Kaisha [1962] 2 QB 26…………………………… Re Hobley, National Westminster Bank v Twentyman [2006] 465

Hone

v Abbey Forwarding Ltd (in liquidation) [2014] EWCA Civ 711…… JSC Mezhduarodniy Promyshlenniy Bank v Pugachev [2015] 991

Hood,re

210

Public Trustee v Hood [1923] Ir R 109………………………………. Re Church of Scientology (E&W) [2005] 1152; Bingham v HMRCC

[2013] 787

[1931] Ch 240…………………………………………………………... Re Church of Scientology (E&W) [2005] 1151

Hookway

v Racing Victoria Ltd [2005] VSCA 310…………………………….. Futter v HMRCC; Pitt v HMRCC [2013] 977

Hooper

v Finemores [2001] WTLR 1019……………………………………… Feltham v Freer Bouskell [2013] 1363

Hooper’s Settlement

re, Phillips v Lake [1943] Ch 116……………………………………. Gregg v Pigott [2012] 953

Hope

v Krejci [2012] EWHC 1780 Fam…………………………………….. DR v GR [2013] 1123

v Khyentse [2007] WTLR 1551 ………………………………………. Kain v Hutton [2007] 1751 NZCA

v Liddell (No 1) (1856) 21 Beav 183…………………………………. Nolan v Nolan [2004] 1261

Hopewell Project Management Ltd

v Ewbank Preece Ltd [1998] 1 Lloyd’s Rep 448……………………… Rathbone Brothers Plc v Novae Corporate Underwriting [2015] 301

Hopkins

v MacKenzie [1995] 6 Med LR 26…………………………………….. Bacon v Howard Kennedy [2000] 169; Macaulay & Farley v Premium

Life Assurance [2000] 261; Jessup v Wetherell [2007] 515

Hopkinson, re

[1949] 1 All ER 346…………………………………………………….. Re English PEN [2008] 1799

Horgan, re

[1971] P 50………………………………………………………………. Re Rogers [2006] 691

Hornal

v Neuberger Products Ltd [1957] 1 QB 247…………………………. Ferneley v Napier [2011] 1303; Chada v HMRC [2015] 745

Hornsby

v Playoust [2005] VSC 107……………………………………………. Sutton v England [2010] 335

Hornsey Local Board

v Monarch Investment Building Society (1889) 24 QBD 1………….. Re Loftus, Green v Gaul [2005] 1327 Ch

Horsham Properties Group Ltd

v Clark & anr. (Secretary of State intervening) [2008] EWHC 2327 (Ch)….. Hand v George [2017] 495

Horton

v Jones (1935) 53 CLR 475…………………………………………….. Healey v Brown [2002] 849; Barns v Barns [2005] 1093; Re Walters, Olins

211

v Walters [2008] 329 ChD

Hospital Products Ltd

v United States Surgical Corp (1984) 156 CLR 41…………………… Kao Lee & Yip v Koo [2003] 1283; Ratiu v Conway [2006] 101;

Ultraframe (UK) Ltd v Fielding [2007] 835; Trinkler v Beale [2009] 1091;

Bieber v Teathers [2013] 1; Libertarian Investments Ltd v Hall [2015] 241

Hostick and Welch

v The New Zealand Tailway and Locomotive Society

Waikato Branch Inc [2007] WTLR 1563…………………………….. Butler v Butler [2016] 1519

Hotchkys, re

Freke v Calmady (1886) 32 Ch Div 408……………………………….. HMRCC v Trustees of Peter Clay Discretionary Trust [2008] 843 HC

Hotung

v Ho Yuen Ki (2002) 5 ITELR 556……………………………………. McLaughlin v HMRCC [2012] 855

Houghson, re

Diocesan Synod of Fredericton v Perrett [1995] 3 DLR 225………… Re Clements Estate [2007] 1717

Houghton

v Immer [1997] 44 NSWLR 46 ……………………………………….. Libertarian Investments Ltd v Hall [2015] 241

Hounga

v Allen [2014] 1 WLR 2889……………………………………………. Watts v Watts [2014] 1781

Hounslow LBC

v Peche [1974] 1 WLR 26………………………………………………. Re Claridge [2011] 1681

Hourigan

v Trustees Executors & Agency Co Ltd (1934) 51 CLR 619………… Patel v Shah [2005] 361

House of Spring Garden

v Waite [1991] 1 QB 241……………………………………………….. Skyparks Group plc v Marks [2001] 607; The Thomas and Agnes Carvel

Foundation v Carvel [2007] 1297

Housen

v Nikolaisen (2002) SCC 33…………………………………………….. Easingwood v Cockcroft [2016] 1675

Houston

v Burns [1918] AC 337 ………………………………………………… Sammut v Manzi [2009] 1051; Spurling v Broadhurst [2012] 1813

Hovenden

v Lord Annesley (1806) 2 Sch & Lef 607…………………………….. Central Bank of Nigeria v Williams [2012] 745; Bagus Investments Ltd v

212

Kastening [2012] 1675; Williams v Central Bank of Nigeria [2014] 873

SC

Hovenden & Sons

v Millhoff (1900) 83 LT 41…………………………………………… Daraydan Holdings Ltd v Solland Int. Ltd [2004] 815; Cadogan Petroleum

plc v Tolley [2015] 1505

How

v Earl Winterton [1896] 2 Ch 626…………………………………… Barnett v Creggy [2016] 17

Howard

v Baillie (1726) 2 H Bl 618……………………………………………… Bardissy v D’Souza [2003] 929

v Munroe St Vincent and the Grenadines Civil Appeal No 4 of 2006….. Henry v Henry [2010] 1011 PC

Howard’s Will Trusts, re

(1961) Ch 507…………………………………………………………… Howard v Howard-Lawson [2011] 397; Howard v Howard-Lawson [2012]

617

Howard de Walden

v IRC [1942] 1 KB 389 ………………………………………………… Schmidt v Rosewood [2003] 565 PC

Howard Smith Ltd

v Ampol Petroleum Ltd [1974] AC 821………………………………. Ultraframe (UK) Ltd v Fielding [2007] 835

Howe

v Lord Dartmouth (1802) 7 Ves Jun 137……………………………… Critchley v Critchley [2008] 1563; HMRCC v Trustees of Peter Clay

Discretionary Trust [2008] 843 HC

Howe Family Number 1 Trust

re, Leumi Overseas Trust Corporation v Howe

[2009] WTLR 419……………………………………………… Re Seaton Trustees [2010] 105; Re the Onorati Settlement v Confiance Ltd

[2015] 1773

Howell

v Lee-Millais [2011] WTLR 1795……………………………………… Green v Astor [2013] 1489

v Trippier [2004] WTLR 839………………………………………….. Pierce v Wood [2010] 253; Trustees of Mrs PL Travers Will Trust v

HMRCC [2013] 1831; JP Gilchrist Trust v HMRC [2014] 1209; Seddon v

HMRC [2015] 1103

Howglen Ltd, re

[2002] 1 All ER 376……………………………………………………... Twin Benefits Ltd v Barker [2017] 729

Howlett

213

re, Howlett v Howlett [1949] Ch 767………………………………….. Nolan v Nolan [2004] 1261; Sheffield v Sheffield [2014] 1039

re, [1950] P 177…………………………………………………………. Kostic v Chaplin [2008] 655; Wharton v Bancroft (costs) [2012] 727

Howorth

v Dewell (1860) 29 Beav 18……………………………………………. Harrison v Gibson [2006] 289

Howse

v Chapman (1799) 4 Ves 542………………………………………….. Re The Fine Lady Upon A White Horse Appeal [2006] 59

Hoyles, re

[1911] 1 Ch 179………………………………………………………… Clark v WWF [2011] 961

HR

v JAPT [1997] PLR 99…………………………………………………. Alhamrani v Alhamrani [2008] 753 JRC; Gregson v HAE Trustees Ltd

[2008] 999; Bayley v DG Associates [2014] 1315

HR Trustees Ltd

v Wembley plc [2011] EWHC 2974 (Ch)……………………………… English v Keats [2018] 91

HSBC International Trustee Ltd

v Registrar of Trusts [2008] CILR N5………………………………… Re Z Trust, MEP v Rothschild Trust Cayman Ltd [2011] 735

Hubbard

v Dunlop’s Trustee (1933) SN 62 (HL)……………………………….. Scott v HMRC [2015] 1461

Hubbard’s Will Trusts, re


Huck

v Robson [2002] EWCA Civ 398……………………………………… Wharton v Bancroft (costs) [2012] 727

Huckvale

v Aegean Hotels Ltd (1989) 58 P & CR 163………………………….. Donaldson v Smith [2007] 423

Hudson

re [1966] Ch 209……………………………………………………….. Placito v Slater [2004] 407

re, Nicholls v Hudson [2007] WTLR 341……………………………… Cheung v Yim [2010] 975

v Gray (1927) 39 CLR 473……………………………………………... Barns v Barns [2005] 1093

v Fernyhough (1889) 61 LT 722………………………………………. Roberts v Gill [2010] 1223 SC

v Parker (1844) 1 Prob 14……………………………………………… Sherrington v Sherrington [2005] 587 CA; Re Rawlinson (dec’d), Kayall v

Rawlinson [2010] 1443

v St John [1977] SC 255………………………………………………. Marley v Rawlings [2014] 299 SC

Huff, re

214

[1942] 1 All ER 547……………………………………………………. Re Upton, Upton v National Westminster Bank Plc [2004] 1339

Hugh

v Bourne [2012] EWHC 2232 Ch……………………………………… Re JS (Disposal of Body) [2017]227

Hughes

ex parte (1802) 6 Ves Jun 617…………………………………………. Cardigan v Moore [2012] 931

re, [1943] Ch 296……………………………………………………….. Howard v Howard-Lawson [2011] 397; Howard v Howard-Lawson [2012]

617

v Bourne [2012] WTLR 1333………………………………………….. Salinger v HMRC [2016] 1833

v Liverpool Victoria Legal Friendly Society [1916] 2 KB 482………. Watts v Watts [2014] 1781

v Metropolitan Railway Co (1887) 2 App Cas 439…………………… Jennings v Rice [2002] 367 CA

v National Trustees executors & Agency Co

of Australia (1979) 143 CLR 134…………………………….. Wendt v Orr [2005] 223; Blackett v Darcy [2006] 581

Hugo, in the goods of

(1877) P 73……………………………………………………………… Folds v Abrahart [2004] 327

Huguenin

v Baseley (1807) 14 Ves 273…………………………………………… Hammond v Osborn [2002] 1125; KA v MA [2018] 125

Hulme

v Matheson Securities (CI) Ltd (No 2) (unreported 28th November 1997)……………………………… Stuart-Hutcheson v Spread Trustee Company Ltd (costs) [2002] 1523

Hummeltenberg, re

Beatty v London Spiritualistic Alliance [1923] 1 Ch 237……………. Re Church of Scientology (E&W) [2005] 1152; Re Sacred Hands Spiritual

Centre [2006] 873; Re Odstock Private Care Ltd [2008] 675; The

Independent Schools Council v Charity Comm. [2012] 41; A-G v Charity

Commission [2012] 977

Humphreys

v Humphreys [2004] EWHC 2201 (Ch) ………………………………. Evans v Lloyd [2013] 1137

Hungerfords

v Walker (1989) 171 CLR 125………………………………………… Youyang Pty Ltd v Minter Ellison [2003] 753

Hunt

in the Goods of (1875) LR 3P&D 250………………………………… Marley v Rawlings [2011] 595 Ch D; Marley v Rawlings [2012] 639 CA;


v Luck [1901] 1 Ch 45…………………………………………………. AC v DC [2013] 747

215

v McLaren [2006] EWHC 2386 (Ch)…………………………………. Hanchett–Stamford v AG [2009] 101

v Muollo [2003] 2 NZLR 322…………………………………………. Johns v Johns [2005] 529; Kain v Hutton [2007] 1751 NZCA; Kain v

Hutton [2008] 1381 NZSC

v Severs [1994] 2 AC 350……………………………………………… Hughes v Lloyd [2008] 473; Drake v Foster Wheeler Ltd [2010] 1715

Hunt Brothers

v Colwell [1939] 4 All ER 406…………………………………………. AMP General Ins. v Macalister Todd Phillips Bodkins [2006] 189

Hunter

re (1975) 8 OR (2d) 399………………………………………………… Re Clements Estate [2007] 1717

v Attorney-General [1899] AC 309…………………………………… Phillipe v Cameron [2012] 1275

v Babbage [1995] 1 FCR 569………………………………………….. Chada v HMRC [2015] 745

v Butler [1996] RTR 396………………………………………………. Watts v Watts [2014] 1781

v Chief Constable of West Midlands Police [1982] AC 529…………. High Commissioner for Pakistan v Nizam of Hyderabad [2016] 1763

v Dowling [1893] 3 Ch 212…………………………………………….. White v Minnis [2000] 755; Drake v Harvey [2010] 1741

v Hunter [1936] AC 222……………………………………………….. Cottrell v King [2005] 63

v Hunter [1938] NZLR 520……………………………………………. Kain v Hutton [2005] 977 NZHC

v Moss [1994] 1 WLR 452……………………………………………… Shah v Shah [2011] 519; Wright v National Westminster Bank plc [2015]

547

v Senate Support Services [2004] EWHC 1085 ……………………… Pitt v Holt [2010] 269; Re the Ta-Ming Wang Trust [2013] 129

Hunter Estate

v Holton (1992) 7 OR (3d) 372………………………………………… Re Merry, Meredith v Plaxton [2003] 424

Huntingford

v Hobbs [1993] 1 FLR 736…………………………………………….. Winsper v Perrett [2002] 927; Oxley v Hiscock [2004] 709; Stack v

Dowden [2006] 511 CA; Stack v Dowden [2007] 1053 HL; Adekunle v

Ritchie [2007] 1505; Kernott v Jones [2010] 1583; Jones v Kernott [2012]

125 SC

Huntington

v Attrill [1893] AC 150 ……………………………………………….. Relfo Ltd v Varsani [2009] 1019

Hurley

v Taylor (HMIT) [1998] STC 202…………………………………….. Wood v HMRC [2016] 1463

Hurlingham Estates

v Wilde & Partners [1997] STC 627………………………………….. Estill v Cowling Swift Kitchen [2000] 417; Mason v Mills & Reeve [2011]

1589

216

Hurndell

v Hozier [2009] EWCA Civ 67………………………………………… Investec v Glenalla [2017] 205

Hurrell

v Townend [1982] 1 NZLR 536 ………………………………………. Kain v Hutton [2007] 1751 NZCA

Hurst

v Crampton Bros (Coopers) Ltd [2003] WTLR 659 HC;

[2002] EWCA Cv 1384 CA…………………………………….. Pennington v Crampton [2005] 559

Hurstwood Developments Ltd

v Motor and General & Andersley Insurance Services Ltd

[2002] PNLR 250……………………………………………… Charter Plc v City Index Ltd [2006] 1705; City Index Ltd v Gawler [2008]

1773

Hurt

v Bowmer [1937] 1 All ER 797……………………………………….. Thompson v Bee [2010] 357

Hussain

v Hussain [1983] Fam 26……………………………………………….. Adepoju v Akinola [2017] 187

Hussey

v Palmer [1972] 1 WLR 1288…………………………………………. Banner Homes v Luff Developments [2000] 473; Firth v Mallender [2001]

1109; Hanson v HMRCC [2012] 597

Hutley

Grimstone (1879) 5 PD 24……………………………………………. Hubbard v Scott [2012] 29

Hutton (a bankrupt), in re

[1969] 2 Ch 201…………………………………………………………. Park v Cho [2017] 279

Hydrodam (Corby) Ltd, re

[1994] BCC 161………………………………………………………… Ultraframe (UK) Ltd v Fielding [2007] 835

Hyett

v Stanley [2003] WTLR 1269………………………………………….. Aston v Aston [2007] 1349; Abbott v Abbott [2009] 1675

Hyland

v Hyland (1971) 18 FLR 461………………………………………….. Blackett v Darcy [2006] 581; Peters v Pinder [2011] 1379

Hyman

v Hyman [1929] AC 601………………………………………………. Soulsbury v Soulsbury [2007] 1841; Ilott v The Blue Cross [2017] 533

v Hyman [1934] 4 DLR 532…………………………………………… Pecore v Pecore [2007] 1591; Frame v Rai [2015] 1539

Hytrac Conveyors Ltd

217

v Conveyors International Ltd [1983] 1 WLR 44…………………… Dellal v Dellal [2015] 1137

I

Ibuna

v Arroyo [2012] WTLR 827…………………………………………… Anstey v Mundle [2016] 931; Re JS (Disposal of Body) [2017]227

IBM UK Pensions Trust Ltd

v Metcalfe [2012] EWHC 125 (Ch)…………………………………… Green v Astor [2013] 1489

ICI Chemicals & Polymers Ltd

v TTE Training Ltd [2007] EWCA Civ 725………………………….. Dellal v Dellal [2015] 1137; Guthrie v Morel [2016] 273; Newman v

Clarke [2017] 599

ID, re

EWCOP 19……………………………………………………………. Public Guardian v SR & NC [2015] 1057

IDC Group Ltd

v Clark (1992) 1 EGLR 187…………………………………………… Lloyd v Dugdale [2002] 863

Idlecroft

v Federal commissioner of Taxation [2005] ATC 4647 …………….. Raftland Pty Ltd v Federal Commissioner of Taxation [2006] 657

Ieseni

v Westrip Holdings Ltd [2011] 1 BCLC 498…………………………. Khan v Crossland [2012] 841; Dawson-Damer v Taylor Wessing LLP

[2016] 253

IFG International Trust Company Ltd

v French [2013] WTLR 251……………………………………………. Re the K Trust [2016] 1225

Ikimi

v Ikimi [2002] Fam 72………………………………………………….. Mark v Mark [2005] 1223

Iliffe

v Trafford [2002] WTLR 507………………………………………… Walker v Walker [2010] 1617

Illinois District Court, re

[2001] JLR 160 ………………………………………………………… Re Kaplan [2010] 1171

Illott

218

v Mitson [2011] WTLR 779…………………………………………… Christofides v Seddon [2014] 215; King v Dubrey [2014] 1411; Wright v

Waters [2015] 353; Lewis v Warner [2016] 1399; Roberts v Fresco [2018]

309

[2015] WTLR 1399 CA…………………………………….. Martin v Williams [2017] 1041

v The Blue Cross [2017] 17, [2017] WTLR 533 …………………….. Ball v Ball [2017] 891; Nahajec v Fowle [2017] 1071; Re Blackwell dec’d

[2018] 1243; Miles v Miles [2018] 1347

IM

v LM [2014] 3 WLR 409………………………………………………. Walker v Badmin [2015] 493

Imerman

v Tchenguiz [2011] Fam 116…………………………………………… Re the Baronetcy of Pringle of Stichill [2016] 1117

Imperial Foods Ltd’s Pension Scheme, re

[1986] 2 All ER 802…………………………………………………….. Galmerrow Securities v National Westminster Bank [2002] 129

Imperial Group Pension Trust Ltd

v Imperial Tobacco Ltd [1999] 1 WLR 589………………………….. AMP (UK) plc v Barker [2001] 1237; Hearn v Younger [2002] 1317; The

Independent Schools Council v Charity Comm. [2012] 41

Imperial Loan Co Ltd

v Stone [1892] 1 QB 599……………………………………………….. Masterman-Lister v Brutton [2003] 259 CA; Bailey v Warren [2006] 753

Imperial Mercantile Credit Association

v Coleman (1873) LR 6 HL 189……………………………………….. Kao Lee & Yip v Koo [2003] 1283; Ultraframe (UK) Ltd v Fielding [2007]

835

Imperial Tobacco Company

v Wilmott [1964] 1 WLR 902…………………………………………. Bath & Wells DBoF v Jenkinson [2001] 353

Imre

v Mitchell (1958) SC 439………………………………………………. Re the Baronetcy of Pringle of Stichill [2016] 1117

In Plus Group Ltd

v Pyke [2002] 2 BCLC 201…………………………………………….. Ultraframe (UK) Ltd v Fielding [2007] 835

Inche Noriah

v Shaik Allie Bin Omar [1929] AC 127 ……………………………… Hammond v Osborn [2002] 1125; Niersmans v Pesticcio [2004] 699;

Wright v Hodgkinson [2005] 435; Goodchild v Bradbury [2007] 463;

Randall v Randall [2005] 119; Evans v Lloyd [2013] 1137; Hart v

Burbridge [2013] 1191

Inco Europe Ltd

219

v First Choice Distribution [2000] UKHL 15………………………… The Pollen Estate Trustee Co Ltd v HMRC [2013] 1593; Macmillan

Cancer Support v Hayes [2018] 243

Incorporated Council of Law Reporting for England and Wales

v Attorney-General [1972] Ch 73…………………………………….. Attorney-General of the Cayman Islands v Wahr-Hansen [2001] 345; Re

Crawley Green Model Railway Society [2006] 1381; Re English PEN

[2008] 1799; Re Living in Radiance [2007] 683; Re The Wolf Trust [2006]

1467; Helena Partnership v HMRC [2012] 1519; Human Dignity Trust v

Charity Commissioners [2015] 789

Independent News and Media

v A [2010] WTLR 55…………………………………………………… Hillingdon, London Borough v Neary [2011] 769

Independent Schools Council

v Charity Commission [2012] WTLR 41……………………………... A-G v Charity Commission [2012] 977; Helena Partnership v HMRC

[2012] 1519

Independent Trustee Services

v GP Noble Trustees [2010] EWHC 1653 Ch………………………… Independent Trustee Services v GP Noble Trustees [2012] 1171; Akers v

Samba [2017] 373

Inderwick, re

(1883) Ch D 279……………………………………………………….. Bentine v Bentine [2014] 197

India, Republic of

v India Steamship Co Ltd [1998] AC 878……………………………. Smith v Smith [2001] 1205

Industrial Accoustics Co Ltd

v Crowhurst [2012] EWHC 1614 Ch…………………………………. Day v Day [2013] 817

Industrial Development Consultants

v Cooley [1972] 1 WLR 443…………………………………………… Kao Lee & Yip v Koo [2003] 1283; Re Bhullar Bros Ltd, Bhullar v Bhullar

[2003] 1397; Crown Dilmun v Sutton [2004] 497; Murad v al-Saraj [2005]

1573; Ultraframe (UK) Ltd v Fielding [2007] 835; FHR European

Ventures v Mankarious [2013] 631

Industrie Chimiche Italia Centrale

v Alexander G Tsavliris & Sons Maritime Co (The Choko Star) [1996] 1 WLR 774……………………………………………………… Roberts v Gill [2010] 1223 SC

Ingall

v Moran [1944] KB 160………………………………………………. Roberts v Gill [2010] 1223 SC; Milburn-Snell v Evans [2011] 1213;

220


Inglesant

v Inglesant (1874) 3 P&D 172………………………………………… Re Rawlinson (dec’d), Kayall v Rawlinson [2010] 1443; Barrett v Bem

[2011] 1117 Ch D; Barrett v Bem [2012] 567 CA

Ingleton Charity, re

[1956] Ch 585…………………………………………………………... Bath & Wells DBoF v Jenkinson [2001] 353; Fraser v Canterbury

Diocesan Board of Finance [2003] 1125; Fraser v Canterbury Diocesan

Board of Finance (No 2); [2005] 1499 HL

Inglewood

v IRC [1983] 1 WLR 366……………………………………………… Re T Settlement [2002] 1529; Crawford’s Trustees v HMRC [2005] 797

Ingram

v IRC [1997] 4 All ER 414…………………………………………….. AB Essex v IRC [2002] 1; Soutter’s Executry v IRC [2002] 1207; Buzzoni

v HMRCC [2011] 1163; Buzzoni v HMRCC [2013] 47; Buzzoni v HMRC

[2014] 423; Hood v HMRC [2016] 835

v IRC [1998] UKHL 47 ………………………………………………… Re JDS, Smythe v JDS [2012] 475

v IRC [2000] 1 AC 293 ……………………………………………….. IRC v Eversden [2002] 1013 Ch; Soutter’s Executry v IRC [2002] 1207;

IRC v Eversden [2003] 893 CA; McLaughlin v HMRCC [2012] 855;

Buzzoni v HMRCC [2013] 47; Buzzoni v HMRC [2014] 423; Hood v

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

v Wyatt (1828) 1 Hagg Ecc 384 ……………………………………….. Perrins v Holland [2010] 1415

Ingram Estate, re

(1961) 36 WWR 536……………………………………………………. Harrison v Gibson [2006] 289

Inheritance Provision for Family and Dependants) Act 1975,

in the matter of [2011] EWHC 903 (Ch)………………………………. Hanson v HMRCC [2012] 597

Inland Revenue Commissioners (see IRC)

Innovatis Investment Fund Ltd

v Ejder Group Ltd [2010] EWHC 1850 (Ch)………………………… Harb v Abdul Aziz [2016] 287

Institue Professionel des Agents Immobiliers

v Englebert C473/12…………………………………………………… Dawson-Damer v Taylor Wessing LLP [2018] 57 CA

International Credit and Investment Co (Overseas) Ltd

v Adham [1998] BCC 134……………………………………………… Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2004] 1;

221

Dadourian Group Int Inc v Simms [2006] 239; JSC Mezhduarodniy

Promyshlenniy Bank v Pugachev [2015] 991

International Marine Hydropathic Co, re

(1884) 28 ChD 470……………………………………………………… Re Japan Leasing (Europe) plc [2000]301

International Transport Roth GmbH

v Secretary of State for the Home Department [2002] EWCA Civ 158………………………………………… Holland v IRC [2003] 207

Internine Trust, re

[2004] JLR 325 ………………………………………………………… U Ltd v B [2013] 545;

Internine and Azali Trusts,

re [2006] JLR 195……………………………………………………… Re B [2013] 763

Internine and the Intertraders trusts, re

[2004] JLR 195 ………………………………………………………… Re X (Trust) [2013] 731

Investors Compensation Scheme

v West Bromwich Building Society [1997] UKHL 28………………. Pappadakis v Pappadakis [2000] 719; Re Japan Leasing (Europe) plc

[2000] 301; Breadner v Granville- Grossman [2000] 829; Cameron v

M&W Mack (ESOP) Trustee Ltd [2002] 647; Hearn v Younger [2002]

1217; Unmarried settlor v IRC [2003] 915; McDowall v IRC [2004] 221;

St Mary & St Michael Parish Advisory Co v Westminster; Roman

Catholic Diocese Trustee [2006] 881; Thomas v Kent [2007]177; Re A

Trust Company Ltd [2008] 377; Newall v Lewis [2008] 1649; Ali v Khan

[2009] 187; Re Hamblett (dec’d) [2009] 559; Re Internine Trust and

Intertraders Trust, Alhamrani v Russa Management [2010] 443; RSPCA

v Sharp [2011] 311; Szepietowski v SOCA [2011] 1435; Cardigan v

Moore [2012] 931; Scarfe v Matthews [2012] 1579; Rainbird v Smith

[2013] 1609; Marley v Rawlings [2014] 299 SC; Rawstron v Freud [2014]

1453; University of London v Prag [2015] 705; Brennan v Prior [2016]

203; Gorbunova v Estate of Boris Berezovsky [2016] 1591; Ong v Ping

[2018] 1365; Public Trustee v Harrison [2018] 299

Inwards

v Baker [1965] 2 QB 29……………………………………………….. Gillett v Holt [2000] 195 CA; Banner Homes v Luff Developments [2000]

222

473; Jennings v Rice [2002] 367 CA; Perry v IRC [2005] 1077; Thorner v

Curtis [2008] 155 HC; Thorner v Major [2008] 1289 CA; Yeoman’s Row

Management Ltd v Cobbe [2008]1461 HL; Luo v Estate of Hui & anr

[2009] 849; Henry v Henry [2010] 1011 PC

Inze

v Austria (1987) 10 EHHR 394 ……………………………………….. Re Upton, Upton v National Westminster Bank Plc [2004] 1339; Burden v

UK [2007] 607 4th; Burden v UK [2008] 1129 Grand Chamber; Roberts v

Fresco [2018] 309

Ion, the

[1980] 2 Lloyd’s Rep 245……………………………………………… Wilson v Truelove [2003] 609

Ip Cheung-Kwok

v Sin Hua Bank Trustee Ltd [1990] HKCU 307……………………..` Cheung v Yim [2010] 975

IPCom GmbH & CO KG

v HTC Europe Co Ltd [2013] EWHC 2880 (Ch)…………………….. JSC Mezhduarodniy Promyshlenniy Bank v Pugachev [2015] 225

Iqbal

v Ahmed [2011] WTLR 1351…………………………………………... Miles v Miles [2018] 1347

IRC

v Baddeley [1955] AC 572…………………………………………….. Bath & NE Somerset Council v A-G [2002] 1257; Cuppage v Lawson

[2011] 975; Phillipe v Cameron [2012] 1275; Helena Partnership v

HMRC [2012] 1519

v Bernstein [1960] Ch 444; [1961] 1 All ER 320……………………… Re Merry deceased, Meredith v Plaxton [2003] 425

v Berrill [1981] 1 WLR 1449………………………………………….. Retirement Care Group Ltd v HMRCC [2008] 913

v Bottnar 72 TC 205…………………………………………………… Tee v HMIT [2002] 1231 SpC; West v Trennery [2003] 739; Unmarried

settlor v IRC [2003] 915

v Brown (1929) 11 TC 292……………………………………………. Gaines-Cooper v HMRCC [2007] 101 SC

v Buchanan [1958] Ch 289……………………………………………. AC v DC [2013] 747; Akers v Samba [2017] 373

v Bullock [1976] 1 WLR 1176………………………………………… Exors of Robert Moore deceased v IRC [2002] 1471; Surveyor v IRC

[2003] 111; Re Shaffer, Morgan v Cilento [2004] 457; Re Nathanael,

Cyganik v Agulian [2005] 1049 Ch; Agulian v Cyganik [2006] 565 CA;

Gaines-Cooper v HMRCC [2007] 101 SC; Gaines-Cooper v HMRCC

[2008] 209 HC; Holliday v Musa [2010] 839; Peters v Pinder [2011] 1379

v Burmah Oil [1982] STC 30………………………………………….. BJ v MJ [2012] 395;McLaughlin v HMRCC [2012] 855

223

v Buxton Palace Hotel Ltd (1948) 29 TC 329………………………… Weston v IRC [2001] 1217

v Chester Trustee Services Ltd [2003] 1 NZLR……………………… AMP General Ins. v Macalister Todd Phillips Bodkins [2006] 189

v City of Glasgow Police Athletic Association [1953] AC 380……… Helena Partnership v HMRC [2012] 1519; Human Dignity Trust v

Charity Commissioners [2015] 789

v Clay [1914] 3 KB 466 ……………………………………………….. Will Trustees of the Second Duke of Westminster v Regis Group

(Barclays) Ltd [2008] 1587

v Combe (1932) 17 TC 405……………………………………………. Tuczka v HMRCC [2011] 1099; R (on the application of Davies) v HMRC

[2012] 217

v Commerzbank AG [1990] STC 285………………………………… HMRCC v Smallwood [2010] 1771; Ben Nevis Holdings Ltd v HMRC

[2014] 1

v Cookson [1971] 1 WLR 962…………………………………………. Howell v Lees-Millais [2009] 1163

v Countess of Kenmare 37 TC 383; [1956] Ch 683…………………… Unmarried settlor v IRC [2003] 915

v Crossman [1937] AC 26……………………………………………… Executors of MacArthur v HMRCC [2008] 1185; HMRCC v Executors of

Bower [2009] 619; Erdal v HMRCC [2011] 1761

v Desoutter Bros Ltd (1945) 29 TC 155…………………….………… Weston v IRC [2001] 1217; HMRC v Pawson [2013] 469

v Desoutter Bros Ltd (1946) 29 TC 352………………………………. McCall v HMRCC [2008] 865; McCall v HMRCC [2011] 1823

v Duchess of Portland [1982] Ch 314…………………………………. Allen v HMRC [2005] 937; Gaines-Cooper v HMRCC [2007] 101 SC;

Gaines-Cooper v HMRCC [2008] 209 HC; Peters v Pinder [2011] 1379;

Morris v Davies [2011] 1643

v Duke of Westminster [1936] AC 1………………………………….. BJ v MJ [2012] 395

v Educational Grants Association Ltd [1967] Ch 993……………….. The Independent Schools Council v Charity Comm. [2012] 41

v Eversden [2002] WTLR 1013 ……………………………………….. Lyon’s PRs v HMRCC [2007] 1257; Buzzoni v HMRCC [2011] 1163;

Buzzoni v HMRCC [2013] 47; Smith v Herbert [2016] 897

[2003] WTLR 893…………………………………………. Buzzoni v HMRCC [2011] 1163; Buzzoni v HMRCC [2013] 47

v Falkirk Temperance Café Trust (1927) SC 261…………………… The Independent Schools Council v Charity Comm. [2012] 41

v Fitte 25 TC 337………………………………………………………. Unmarried settlor v IRC [2003] 915

v G Angus & Co (1889) 23 QBD 579…………………………………. Scott v Southern Pacific Mortgages Ltd [2015] 1067

v George (exor of Stedman dec’d) [2003] STC 147………………….. Marquess of Hertford v IRC [2005] 85; Brander v HMRCC [2009] 1129;

HMRC v Pawson [2013] 469; Best v HMRC [2014] 409; Vigne v HMRC

[2017] 1193

v Gordon [1952] AC 552………………………………………………. Hamilton v Hamilton [2016] 1699

v Gray (Lady Fox’s Executors) [1994] STC 260……………………... Beckman v IRC [2003] 773; Arkwright v IRC [2004] 181 SpC; Executors

224

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

[2009] 619; Price v HMRCC [2011] 161; Erdal v HMRCC [2011] 1761;

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

v Hamilton of Dalzell (Lord) [1926] 10 TC 406 ……………………… Rogge v HMRCC [2012] 537

v Hashmi [2002] WTLR 19……………………………………………. Ali v Bashir [2016] 187; Swift v Ahmed [2016] 1059

v Hawley [1928] 1 KB 578…………………………………………….. Jemma Trust Co Ltd v Kippax Beaumont Lewis [2004] 533 Ch;

Jemma Trust Co Ltd v Kippax Beaumont Lewis [2005] 683 CA

v Holmden [1968] AC 685…………………………………………….. Wyndham v Egremont [2009] 1473; Mubarak v Mubarik [2009] 1543

JCA; Allfrey v Allfrey [2015] 1117

v J Bibby & Sons [1945] 29 STC 167………………………………… McLaughlin v HMRCC [2012] 855

v John M Whiteford & Son (1962) 40 TC 329……………………….. Lloyds TSB (PR of Antrobus) v IRC [2002] 1435; Lloyds TSB Private

Bank v Twiddy (HMRC) (No 2) [2005] 1535; Arnander v HMRCC [2007]

51

v Korean Syndicate, the [1921] 12 TC 181…………………………… Ramsay v HMRCC [2013] 307

v Korner [1969] 1 WLR 554…………………………………………… Dixon v IRC [2002] 175; Exors of Higginson v IRC [2002] 1413; Lloyds

TSB v IRC [2002] 1435; Lloyds TSB Private Bank v Twiddy (HMRC)

(No2) [2005] 1535

v Leiner (1964) 41 TC 589……………………………………………... Jones v Garnett (HMIT) [2006] 67; Jones v Garnett (HMIT) [2005] 729

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

[2009] 1211 SpC; Patmore v HMRCC [2011] 125; Rogge v HMRCC

[2012] 537

v Levy [1982] STC 442 ………………………………………………... Buzzoni v HMRCC [2011] 1163; Patmore v HMRCC [2011] 125

v Lloyds Private Banking Ltd [1998] STC 559 ……………………… Faulkner v IRC [2001] 1295; Judge v HMRC [2005] 1311

v Lord Fisher [1981] STC 238………………………………………… Pawson deceased v HMRCC [2012] 665

v Lysaght (1928) 13 TC 511…………………………………………… Mark v Mark [2005] 1223; Gaines-Cooper v HMRCC [2007] 101 SpC;

Tuczka v HMRCC [2011] 1099

McGuckian [1997] UKHL 22…………………………………………. Green v IRC [2005] 75; The Pollen Estate Trustee Co Ltd v HMRC [2013]

1593; Bowring v HMRC [2016] 79

v McMillan’s Curator Bonis [1956] SC 142…………………………. McDowall v IRC [2004]221; In the matter of X [2009] 353

v MacMullen [1981] AC 1…………………………………………….. The Independent Schools Council v Charity Comm. [2012] 41; Helena

Partnership v HMRC [2012] 1519

v Macpherson [1989] AC 159…………………………………………. Rysaffe Trust Company (CI) Ltd v IRC [2002] 1077 ChD; IRC v Rysaffe

225

Trustee Co (CI) Ltd [2003] 481 CA

v Mallendar [2001] WTLR 459 ……………………………………….. Marquess of Hertford v IRC [2005] 85

v National Federation of Self-employed and

Small Businesses Ltd [1982] AC 617………………………… R (on the application of Davies) v HMRC [2012] 217

v Oldham Training and Enterprise Council [1996] STC 1218……… Re Carapiet’s Trusts, Manoogian v Sonsino [2002] 989; Helena


v Payne (1940) 23 TC 610……………………………………………… Buck v HMRCC [2009] 215; Jones v Garnett (HMIT) [2004] 1211 SpC;

Jones v Garnett (HMIT) [2006] 67; Jones v Garnett (HMIT) [2007] 1229

HL; Patmore v HMRCC [2011] 125; DR v GR [2013] 1123

v Plummer [1980] AC 896……………………………………………... Jones v Garnett (HMIT) [2004] 1211 SpC; Jones v Garnett (HMIT)

[2005] 729 Ch; Jones v Garnett (HMIT) [2006] 67; Jones v Garnett

(HMIT) [2007] 1229 HL; Patmore v HMRCC [2011] 125

v Raphael [1935] AC 96………………………………………………... Re A Trust Company Ltd [2008] 377; Cameron v M&W Mack (ESOP)

Trustee Ltd [2002] 647

v Rysaffe Trustee Co (CI) Ltd [2003] WTLR 481…………………… Barclays Wealth Trustees (Jersey) v HMRC [2015] 1675

v Schroder [1983] STC 480……………………………………………. Re Bird Charitable Trust and Bird Purpose Trust, Basel; Trust Corp

(Channel Islands) Ltd [2008] 1505; Circle Trust, re; HSBC International

v Wong [2007] 631

v Scottish Provident Institution [2004] UKHL 52…………………… McLaughlin v HMRCC [2012] 855

v Silverts [1951] 1 Ch 521……………………………………………... McLaughlin v HMRCC [2012] 855; AAZ v BBZ [2017] 765

v Smith [1930] 1 KB 713………………………………………………. Birdseye v Roythorne & Co [2015] 961

v Spence [1941] 24 TC 312……………..……………………………… AC v DC [2013] 747

v Spencer-Nairns [1991] STC 103……………………………………. Postlethwaite’s executors v HMRCC [2007] 353

v Stannard [1984] STC 245…………………………………………… Robertson v IRC (costs) [2002] 907; Harris v HMRCC [2011] 55

v Stenhouse’s Trustees [1992] STC 103………………………………. Postlethwaite’s executors v HMRCC [2007] 353

v Tennant 24 TC 215…………………………………………………... Unmarried settlor v IRC [2003] 915

v Tootal Broadhurst Lee Ltd (1949) 29 TC 352……………………… Weston v IRC [2001] 1217; Executors of Stedman v IRC [2002] 1357;

HMRC v Pawson [2013] 469

v Zorab (1926) 11 TC 289…………………………………………….. Gaines-Cooper v HMRCC [2007] 101 SC; Broome v HMRCC [2012] 585

Iredale

v Ford (1859) 164 ER 740…………………………………………….. A-B v Dobbs [2010] 931

Ireland

226

v UK (1978) 2 EHRR 25………………………………………………. Burden v UK [2008] 1129 Grand Chamber

Irish Permanent Building Society

v Farrell (Judgment 1993/41)………………………………………….. Re B [2013] 763

Irish Shipping Ltd

v Commercial Union [1991] 2 QB 206………………………………... PNPF Trust Company Ltd v Taylor [2009] 1215

Irish Society

v Bishop of Derry (1846) 12 Cl & Fin 641……………………………. Duckett v Backhurst [2006]1729 JCA

Iron Trade Mutual Assurance Co Ltd

v JK Buckenham Ltd [1990] 1 All ER 808……………………………. Bacon v Howard Kennedy [2000] 169

Irvin

v Irvin 1 FLR 178……………………………………………………… Allen v HMRC [2005] 937; J v U; U v J (no 2) (Domicile) [2017] 565

Irvine

v Irvine (basis of valuation) [2006] WTLR 1411…………………….. Irvine v Irvine (valuation) [2006] 1419

Irving, re

(1975) 66 DLR (3d) 387………………………………………………… Re T Settlement [2002] 1529; Wright v Gater [2012] 549

v Robertson [1985] 1 AC 97…………………………………………… Independent Trustee Services v GP Noble Trustees [2012] 1171

Isaacs,

in re [1894] 3 Ch 506………………………………………………….. Pennington v Waine (No 2) [2003] 1011

v Isaac [2009] WTLR 265……………………………………………… Littlewood v Morley [2017] 585

ISC

v Charity Commission [2011] UKUT 421 (TCC)……………………. Human Dignity Trust v Charity Commissioners [2015] 789

Islam

v Ali [2003] EWCA Civ 612…………………………………………… Wall v Munday [2018] 337

Island Export Finance

v Umunna [1986] BCLC 460………………………………………….. Kao Lee & Yip v Koo [2003] 1283; Crown Dilmun v Sutton [2004] 497

Island Holdings

v Birchington Engineering (unreported 7th July 1981)……………….. Banner Homes v Luff Developments [2000] 473

Islington LBC

v UKCAC [2006] 1 WLR 1303………………………………………… James v James [2018] 1313

ISTIL Group Inc

v Zahoor [2003] EWHC 165 (Ch D)………………………………….. Kousouros v O’Halloran [2015] 1023

Item Software (UK) Ltd

227

v Fassihi [2004] EWCA Civ 1244…………………………………….. Sinclair Investments v Versailles Trade Finance [2011] 839; Sinclair


ITN

v Ward [1997] PLR 131………………………………………………... Hearn v Younger [2002] 1317

Itter’s Goods, re

[1950] P 130…………………………………………………………….. Vocicevic v Aleksic [2018] 1545

Iveagh

v IRC [1954] Ch 364…………………………………………………… Chelleram v Chelleram [2002] 675

J

J

re [2011] COPLR Con Vol 716………………………………………… Public Guardian v SR & NC [2015] 1057; Re ARL [2015] 1489

re, [2013] UKSC 9……………………………………………………… PJV v Adult Care Newcastle C. C. [2016] 705

v M 2002 JLR 330……………………………………………………… Re B Trust [2007] 1361

v U [2016] EWHC 2481 (Fam)………………………………………… J v U; U v J (no 2) (Domicile) [2017] 565

v V (Disclosure: Offshore Corporations) [2003] EWHC 3110………. Minwalla v Minwalla [2006] 311; CI Law Trustees Ltd v Minwalla [2006]

807; A v A [2009] 1; B v B [2010] 1689

JJ Harisson Properties Ltd

v Harrison [2001] WTLR 1327……………………………………….. O’Keefe v Caner [2017] 615

J Leslie Engingeers Company, re

[1976] WLR 292……………………………………………………….. Gomez v Gomez-Manche Vives [2008] 621 HC; Akers v Samba [2017] 373

JM

v United Kingdom [2011] 53 EHRR 6………………………………… Smith v Lancashire NHS Trust [2018] 1469

JM Nolan

v Minerva Trust Company Ltd [2014] JRC 078A…………………… O’Keefe v Caner [2017] 615

J Willis & Sons

v Willis [1979] Ch 261…………………………………………………. Jennings v Rice [2002] 367 CA

228

JA & J Dawson

v Counsell (1938) 22 TC 149………………………………………….. Williams v HMRC [2005] 1421

Jablonowski

v Jablonowski (1972) 28 DLR (3rd) 440 ………………………………. Mark v Mark [2005] 1223

Jackson

re (unreported The Times 11th June 1910)……………………………… Re Carapiet’s Trusts, Manoogian v Sonsino [2002] 989

re, re Cottrell (1889) LR 40 Ch D 495………………………………… McIlwraith v McIlwraith [2003] 413

v Dear [2012] EWHC 2060…………………………………………….. Rathbone Brothers Plc v Novae Corporate Underwriting [2015] 301

v Hall [1980] AC 854…………………………………………………... Shirley v Crabtree [2008] 133

v Jackson (1804) 9 Ves 591; 32 ER 732 ……………………………… Szabo v Boros [2002] 1389

v Jackson [1960] 3 All ER 621………………………………………… Duckett v Backhurst [2006]1729 JCA

v Jackson [1964] P 25………………………………………………….. Brown v HM Queen Mother’s Executors [2007] 1129 HC

Jacobs

re (1970) 114 Sol Jo 1515………………………………………………. Re Carapiet’s Trusts, Manoogian v Sonsino [2002] 989

v London County Council [1950] AC 361……………………………. Evans v Lloyd [2013] 1137

v Seward (1872) LR 5 HL 464………………………………………… French v Barcham [2008] 1813

Jaenicke

v Schulz [1924] 4 DLR 488……………………………………………. Ketteringham v Hardy [2011] 1367

Jaffray

v Marshall [1993] 1 WLR 1285 ……………………………………….. Jeffrey v Gretton [2011] 809

v Society of Lloyds [2002] EWCA Civ 1101…………………………... Adepoju v Akinola [2017] 187

Jaggard

v Sawyer [1995] 1 WTLR 261…………………………………………. JSC Mezhduarodniy Promyshlenniy Bank v Pugachev [2015] 991

Jaggi

v Switzerland (2008) 48 EHRR 30…………………………………….. Anderson v Spencer [2018] 1

Jahn

v Germany [2004] ECHR 36…………………………………………... Re A’s undertakings, Re B’s undertakings [2005] 1

James

ex parte (1803) 8 Ves 337……………………………………………… Murad v al-Saraj [2005] 1573

ex parte (1864) 9 Ch App 609………………………………………….. Re Japan Leasing (Europe) plc [2000] 301

re [1932] 2 Ch 25……………………………………………………….. Helena Partnership v HMRC [2012] 1519

re [1935] Ch 449………………………………………………………... Blackett v Darcy [2006] 581

229

v Jones [1977] 1 WLR 438……………………………………………... Perry v IRC [2005] 1077

v Thomas [2007] EWCA Civ 1212…………………………………….. Webster v Webster [2009] 339; Williams v Lawrence [2011] 1455

v UK (1986) 8 EHHR 394………………………………………………. Burden v UK [2007] 607 4th

v Williams [2000] Ch 1 ………………………………………………… Nolan v Nolan [2004] 1261; Haastrup v Okorie [2016] 803

James Buchanan & Co Ltd

v Babco Forwarding & Shipping (UK) Ltd [1978] AC 141…………. Smallwood v HMRCC [2009] 669; Ben Nevis Holdings Ltd v HMRC

[2014] 1

James Miller & Partners

v Whitworth Street Estates (Manchester) Ltd [1970] AC 583……… Executors of MacArthur v HMRCC [2008] 1185; Heer v Singha [2016]

1189

James N Kirby Foundation

v Advocate-General of New South Wales [2004] NSWSC 1153…….. Grender v Dresden [2009] 379; Re Dion Investments Pty Ltd [2014] 1333

James Roscoe (Bolton) Ltd

v Winder [1915] 1 Ch 62………………………………………………. Shalson v Russo [2003] 1165; Brazil v Durant International [2015] 1323

Jameson, re


Japan Leasing (Europe) plc, re

Wallace v Shoa Leasing (Singapour) Pte Ltd [2000] WTLR 301…… Re Farepak Food & Gifts Ltd, Dubey v HMRCC [2007] 1407; Angove’s

Pty Ltd v Bailey [2016] 1309

Jarmin

v Rawlings [1994] 67 TC 130………………………………………….. Todd v Fawcett (HMIT) [2005] 377

Jarvis re,

Edge v Jarvis [1958] 1 WLR 815………………………………………. Kao Lee & Yip v Koo [2003] 1283; Murad v al-Saraj [2005] 1573;

Ultraframe (UK) Ltd v Fielding [2007] 835

Jay

v Jay [1924] 1 KB 826…………………………………………………. University of London v Prag [2015] 705

JC, re

[2012] WTLR 1211…………………………………………………….. NT v FS [2013] 867; Re Gladys Meek, Jones v Parkin [2014] 1155;

Re Jones [2016] 661

JC Houghton & Co

v Nothard Lowe and Wills Ltd [1928] AC 1………………………….. Sinclair Investments v Versailles Trade Finance [2011] 839

JD Wetherspoon plc

230

v Van den Berg & Co Ltd [2009] EWHC 639(Ch)…………………… Novoship (UK) v Nikitin [2014] 1521

JDI Trading

v HMRC [2012] UKFTT 642(TC)…………………………………….. Curtis Green v HMRC [2015] 1337

JDS, re

KGS v JDS [2012] WTLR 475…………………………………………. Re JC [2012] 1211; Lomas v AK (Gift Application) [2015] 825; Ross v A

[2016] 495

Jeans

re, Upton v Jeans [1895] 72 LTR 835…………………………………. Reading v Reading [2015] 1245

v Cooke (1857) 24 Beav 513; 53 ER 456………………………………. Pecore v Pecore [2007] 1591

Jeeves

v Imperial Foods Pension Scheme (unreported 27th Jaunaury 1986)…. Shergill v Kaira [2014] 1729 SC

Jefferson, re

(unreported 17th February 2003) ………………………………………... Re D [2004] 643

Jeffrey, re

(1974) 53 DLR (3rd) 650………………………………………………… Re Viertel [2003] 1075

JEL Investments Ltd

v Boxer Capital Corp (2011) BCCA 142……………………………… Easingwood v Cockcroft [2016] 1675

Jelbert

v Davies [1968] 1 WLR 589……………………………………………. Thompson v Bee [2010] 357

Jellett

v Wilkie (1896) 26 SCR 282……………………………………………. Re The Christian Brothers of Ireland in Canada [2004] 1079

Jelley

v Iliffe [1981] Fam 128………………………………………………… Bouette v Rose [2000] 403; Churchill v Roach [2003] 779; Gully v Dix

[2004] 331; Baynes v Hedger [2008] 1719; Baynes v Hedger [2009] 759

CA; Lindop v Agus [2009] 1175; McIntosh v McIntosh [2013] 1565; King

v Dubrey [2014] 1411; Wright-Gordon v Legister [2014] 1675

Jemma Trust Co Ltd

v Kippax Beaumont Lewis [2004] WTLR 533……………………….. Jemma Trust Company Ltd v Kippax Beaumont Lewis [2005] 683

v Liptrott [2003] WTLR 235………………………………………….. Barrett v Rutt-Field [2006] 1505

Jenkins

v Gaisford (1863) 3 Swabey & Tristram 93…………………………… Barrett v Bem [2011] 1117 Ch D; Barrett v Bem [2012] 567 CA

v IRC 26 TC 265………………………………………………………... Tee v HMIT [2002] 1231 SpC

231

v Jones (1886) LR 2 Eq 323…………………………………………….. Re Viertel [2003] 1075; Banks v National Westminster Bank plc [2006]

1693

v Livesey (formerly Jenkins) [1985] AC 424………………………….. P v P [2003] 1449; Soulsbury v Soulsbury [2007] 1841

Jenks

v Dickinson (Inspector of Taxes) [1997] STC 853…………………… Rogge v HMRCC [2012] 537

Jenner

v Ffinch (1879) 5 PD 105………………………………………………. Rowe v Clarke (costs) [2007] 373

Jennings

(deceased) re [1994] Ch 286……………………………………………. Robinson v Bird [2003] 529; Saunders v Garrett [2005] 749; Garland v

Morris [2007] 797; Baynes v Hedger [2008] 1719; Ilott v Mitson [2011]

779 CA; Lewis v Warner [2016] 1399; Ilott v The Blue Cross [2017] 533;

Re Blackwell dec’d [2018] 1243

v Cairns [2004] WTLR 361……………………………………………. Randall v Randall [2005] 119

v Rice [2002] WTLR 367………………………………………………. Wilson v Truelove [2003] 609; Grundy v Ottey [2003] 1253; Hyett v

Stanley [2003]1269; Uglow v Uglow [2004] 1183; Wright v Hodgkinson

[2005] 435; Cobbe v Yeomans Row Management Ltd [2005] 625 Ch;

Strover v Strover [2005] 1245; Evans v HSBC Trust Co (UK) Ltd [2005]

1289; Clark v Clark [2006] 823; Yeoman’s Row Management Ltd v Cobbe

[2006]1473 (CA); Holman v Howes [2007] 1539; Turner v Jacob [2008]

307; Thorner v Curtis [2008] 155 HC; Re Baker Deceased, Baker v Baker

[2008] 565; Thorner v Major [2008] 1289 CA; Yeoman’s Row

Management Ltd v Cobbe [2008]1461 HL; Hopper v Hopper [2009] 805;

Luo v Estate of Hui & anr [2009] 849; McGuane v Welch [2009] 1201;

Stallion v Albert Stallion Holdings (Great Britain) Ltd [2009] 1437; Q v Q

[2009] 1591; Henry v Henry [2010] 1011 PC; Lane v Cullens Solicitors

[2011] 1807; Suggitt v Suggitt [2012] 1607 CA; Bradbury v Taylor [2013]

29; Clarke v Meadus [2013] 199; Re Wilson deceased, Turner v Pythian

[2013] 899; James v James [2018] 1313

Jeremy D Stone Consultants Ltd

v National Westminster Bank plc [2013] EWHC 208 (Ch)………….. High Commissioner for Pakistan v Nizam of Hyderabad [2016] 1763

Jerome

v Kelly [2001] STC (SCD) 170…………………………………………. Jerome v Kelly [2004] 681 HL

232

v Kelly [2004] WTLR 681……………………………………………… Hicks v Davies (HMIT) [2005] 329; Scott v Southern Pacific Mortgages

Ltd [2015] 1067

Jersey Financial Services Commission

v A P Black (Jersey) Ltd [2002] JLR 443

Jersey Produce Marketing Organisation Ltd

v Jersey (C-293/02) EU:C:2005:664; ECR I-9543…………………….. Routier v HMRC [2017] 1119

Jervis

v Harris [1996] Ch 195………………………………………………… James v James [2018] 1313

v Howle and Talke Colliery Company [1937] Ch 67………………… Breakspear v Ackland [2008] 777; Sieff v Fox [2005] 891; Wills v Gibbs

[2012] 903; Day v Day [2013] 817

v Skinner [2011] UKPC 2……………………………………………… Investec v Glenalla [2017] 205

v Wolferstan (1874)LR 18 Eq 18………………………………………. Barns v Barns [2011] 1093; Re Barlow, Dalton v Ellis [2008] 1333

Jessup

v Wetherell [2007] WTLR 515…………………………………………. Chopra v Bindra [2009] 781

Jet Airways (India) Ltd

v Barloworld Handling Ltd [2014] EWCA Civ 1311…………………. Dellal v Dellal [2015] 1137

Jewell’s settlement, re

[1919] 2 Ch 161………………………………………………………… The Russell-Cooke Trust Co v Richard Prentis & Co [2003] 1529

JIH

v News Group Newspapers Ltd [2011] 2 FLR 1467………………… K v L [2012] 153

JJ Harrison (Properties) Ltd

v Harrison [2001] WTLR 1307 ……………………………………….. Gwembe Valley Development Co Ltd v Koshy [2004] 97 CA; Cattley v

Pollard [2007] 245; Statek Corporation v Alford [2008] 1089; Ultraframe



[2011] 1043; Williams v Central Bank of Nigeria [2014] 873 SC

Joachimson

v Swiss Bank Corporation [1921] 3 KB 110………………………….. Du Preez v Kaupthing Singer & Friedland (IoM) [2011] 561

Job

v Job (1887) 6 Ch D 562……………………………………………… Santander UK plc v RA Legal Solicitors [2014] 495

Jocelyne

v Nissen [1970] 2 QB 86……………………………………………… Marston Thompson & Evershed v Benn [2007] 315

233

Jodrell

v Jodrell (1851) 14 Beav 397………………………………………….. Bunting v W [2005] 955

John

v Dodwell & Co Ltd [1918] AC 563…………………………………… Dubai Aluminium Co Ltd v Salaam [2003] 163

v Federal Commissioner of Taxation (1989) 166 CLR 417………….. Barns v Barns [2005] 1093

v Rees [1970] Ch 345…………………………………………………… PNPF Trust Company Ltd v Taylor [2009] 1215

John’s Assignment, re

[1970] 1WLR 955……………………………………………………… Pankhania v Chandegra [2013] 101

John Fox & Co Ltd

v Ward (1952) 102 LJ 725…………………………………………….. Butler v Butler [2016] 1519

John Lewis Properties plc

v IRC [2002] 1 WLR 35……………………………………………….. Rangers v A-G for Scotland [2017]1093

Johns

v Johns [2005] WTLR 529; [2004] 3 NZLR 202 ……………………… Kain v Hutton [2007] 1751 NZCA; Kain v Hutton [2008] 1381 NZSC;

Wingate v Butterfield Trust (Bermuda) Ltd [2008] 357 BSC; Erceg v

Erceg [2016] 1575

Johnsey Estates

v Secretary of State for the Environment [2001] EWCA Civ 5359…. Wall v Munday [2018] 337

Johnson

re, (1893) 68 LT 20…………………………………………………….. Bassett v Basset [2005] 51

re, Sly v Blake (1884) 29 Ch D 964……………………………………. Re Loftus, Green v Gaul [2005] 1327 Ch; Davies v Sharples [2006] 839;

Green v Gaul [2006] 1391 CA

v Gore Wood & Co Ltd [2002] 2 AC 1 ………………………………. Walker v Stones [2000] 79 Ch; Shaker v Al-Bedrawi (extract) [2003] 105

CA; Chappell v Somers & Blake [2003] 1085; Murad v al-Saraj [2005]

1573; Ratiu v Conway [2006] 101; The Thomas and Agnes Carvel

Foundation v Carvel [2007] 1297; Freeman v Ansbacher Trustees

(Jersey) Ltd [2010] 569; Booth v Booth [2010] 941; Re Portland Place

[2013] 1049; Fyfe v Watts [2013] 1169; JSC Mezhduarodniy

Promyshlenniy Bank v Pugachev [2015] 225; Barnett v Creggy [2016] 17;

High Commissioner for Pakistan v Nizam of Hyderabad [2016] 1763

v Moreton [1980] AC 37………………………………………………. Bradstock Group Pension Scheme Trustees v Bradstock Group plc [2002];

1281; Ham v Ham [2014] 255

234

v Reed Corrugated Cases Ltd [1992] 1 All ER 169…………………... Jemma Trust Co Ltd v D’Arcy Liptrott [2003] 236; Jemma Trust Co Ltd v

Liptrott [2003] 1427; Alhamrani v Russa Management Ltd [2007]1317

v Scott [1978] STC 48………………………………………………….. Wood v HMRC [2016] 1463

v Telford (1872) 3 Russ 477……………………………………………. Alhamrani v Alhamrani [2008] 941 JCA

v Warwick (1856) 17 CB 516………………………………………….. Re Goodman (deceased) [2013] 1181

Johnson Matthey Bankers

v Shamji (unreported 2nd May 1996)…………………………………… Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2004] 1

Johnston

v Chief Constable of the R.U.C. [1987] QB 129……………………… Bowman v Fels [2005] 481 CA

v Ireland (1986) 9 EHRR 203…………………………………………. Burden v UK [2007] 607 4th; Burden v UK [2008] 1129 GCh

Johnston Estate

2008 BCSC 1185………………………………………………………... Sidney & North v British Columbia [2017] 135

Johnstone

v Johnstone (1913) 12 DLR 537………………………………………. Pecore v Pecore [2007] 1591

v Mackenzie’s Trustees (1912) SC (HL) 106…………………………. HMRCC v Brander [2010] 1545

Joint Administrators of Rangers Football Club plc

Noters [2012] SLT 599………………………………………………… Akers v Samba [2017] 373

Jolley, re

[1964] P 262…………………………………………………………….. Fitzhugh Gates v Sherman [2003] 973

Jones

re, [1887] 36 Ch D 110…………………………………………………. Bentine v Bentine [2014] 197

[1897] 2 Ch 190…………………………………………………….. Blades v Isaac [2016] 589

re, Jones v Cusack-Smith [1931] 1 Ch 375…………………………… Notting Hill Housing Trust v Brackley [2001] 1353

v AMP Perpetual Trustee Co NZ Ltd 1994] 1 NZLR 690…………… Blair v Vallely & Blair [2000] 615

v Challenger [1961] QB 176…………………………………………… Avis v Turner [2007] 1521

v Churcher [2009] EWHC 722 (QB)………………………………….. High Commissioner for Pakistan v Nizam of Hyderabad [2016] 1763

v Dodd (1999) 73 SASR 328…………………………………………… Leeburn v Derndorfer [2004] 867

v Dunkel (1958-59) 101 CLR 298……………………………………… Kao Lee & Yip v Koo [2003] 1283; Henderson v HMRC [2017] 949

v Firkin-Flood [2008] WTLR(w) 2008-8……………………………… Cotton v Earl of Cardigan [2015] 39

v First-Tier Tribunal and Criminal Injuries Compensation Authority

[2013] UKSC 19……………………………………………….. Ramsay v HMRCC [2013] 1773

v Garnett (HMIT) [2004] WTLR 1209 (Sp C)………………………... Jones v Garnett (HMIT) [2005] 729; Jones v Garnett (HMIT) [2006] 67

235

v Garnett [2005] WTLR 729 (HC)…………………………………….. Jones v Garnett (HMIT) [2006] 67 CA

v Garnett [2006] WTLR 67 CA ……………………………………….. Jones v Garnett (HMIT) [2007] 1229 HL

v Garnett [2007] WTLR 1229 (HL)…………………………………… Buck v HMRCC [2009] 215; Patmore v HMRCC [2011] 125; DR v GR

[2013] 1123

v Gordon (1876) 2 App Cas 616………………………………………. Galmerrow Securities v National Westminster Bank [2002] 129

v Green 1868) LR 5 Eq 555…………………………………………… Banks v National Westminster Bank plc [2006] 1693

v Jones [2006] WTLR 1847…………………………………………… AR v AR [2012] 373

v Jones [2011] EWCA Civ 41…………………………………………. Whaley v Whaley [2011] 1267; Lilleyman v Lilleyman [2012] 1007; WF v

HF [2012] 1079

v Kernott [2012] WTLR 125 SC………………………………………… Pankhania v Chandegra [2013] 101; Quaintance v Tandan [2014] 1609;

Barnes v Phillips [2016] 1; Curran v Collins [2016] 235; O’Kelly v Davies

[2016] 333; Davis v Jackson [2017] 465; Wall v Munday [2018] 337

v Lipman [1962] 1 WLR 832…………………………………………... Galmerrow Securities v National Westminster Bank [2002] 129; Re the

Esteem Settlement, Grupo Torras SA v Al-Sabah [2004] 1; Crown Dilmun

v Sutton [2004] 497; Prest v Petrodel Resources Ltd [2013] 1249

v Lewis (1751) 2 Ves Sen 240…………………………………………. Santander UK plc v RA Legal Solicitors [2014] 495

v Lock (1865) LR 1 Ch App Cas 25……………………………………. Pennington v Waine [2002] 387 CA; De Bruyne v De Bruyne [2010] 1525

v Maynard [1951] Ch 572……………………………………………... Stack v Dowden [2007] 1053 HL

v Powys Local Health Board [2008] EWHC 2562 (Admin)………….. Richards v Worcestershire CC [2017] 117

v Roberts (1834) 2 Dowl PC 656……………………………………… Bentine v Bentine [2014] 197

v Secretary of State for Wales [1997] 1 Costs LR 34………………… Jemma Trust Co v D’Arcy Liptrott [2003] 235; Jemma Trust v Liptrott

(No 3) [2005] 157

v Selby (1710) Prec. Chanc. 300 ……………………………………….. King v Dubrey [2014] 1411; King v Chiltern Dog Rescue [2015] 1225 CA

v Sherwood Computer Services plc [1992] 1 WLR 277 …………….. Dutton v Dutton [2001] 563; Vimercati v BV Trustees Ltd [2013] 157

v Shipping Federation of British Columbia

[1963] 37 DLR (2d) 273………………………………………... An application for information about a trust [2015] 559

v Suffolk 1 Bor Ch C 528………………………………………………. AN v Barclays Private Bank & Trust (Cayman) Ltd [2007] 565

v Watkins [1987] CAT 1200…………………………………………… Gillett v Holt [2000] 195; Churchill v Roach [2003] 779; Negus v Bahouse

[2008] 97; Accurate Financial Consultants Pty Ltd v Koko Black Pty Ltd

[2009] 1685; Thorner v Major [2009] 713 HL; Southwell v Blackburn

[2015] 147

v Williams (1767) Amb 651…………………………………………… The Independent Schools Council v Charity Comm. [2012] 41; A-G v

236


Jones (AE)

v Jones (FW) [1977] 1 WLR 438……………………………………… French v Barcham [2008] 1813; Davis v Jackson [2017] 465

Jonesco

v Beard [1930] AC 298 ………………………………………………... Couwenbergh v Valkova [2004] 937 CA

Jopling

v IRC [1940] 2 KB 282 ………………………………………………... Hughes v Bourne [2012] 1333

Jopp

v Johnstone’s Trustee (1904) 6F 1028………………………………... Re Lehman Brothers Intl (Europe) [2012] 1355

v Wood (1865) 4 De GJ & Sm 616…………………………………….. Peters v Pinder [2011] 1379

Joscelyne

v Nissen [1970] 2 QB 86……………………………………………….. AMP (UK) plc v Barker [2001] 1237; Wills v Gibbs [2012] 903; Lawie v

Lawie [2013] 85; Day v Day [2013] 817

Joseph

v Spiller [2011] 1 AC 852……………………………………………… Shergill v Kaira [2014] 1729 SC

Joseph’s Estate, re

(1993) 14 OR (3d) 628………………………………………………….. Re Merry, Meredith v Plaxton [2003] 424

Joseph Rowntree Memorial Trust Housing Trust Association Ltd

v Attorney-General [1983] 1 Ch 159………………………………….. The Independent Schools Council v Charity Comm. [2012] 41; Helena


Jowell

v Bramwell Jones [1998] (1) SA 836 (W)…………………………….. Jowell v Bramwell-Jones [2002] 31

Jowett

v O’Neill and Brennan Construction [1988] STC 482………………. McCall v HMRCC [2008] 865

Joyce

v Barker Bros (Builders) Ltd (1980) 40 P & CR 512…………………. Slater v Simm [2007] 1043

JP Gilchrist Trust

v HMRC [2014] WTLR 1209………………………………………….. Pierce v Wood [2010] 253

J-PC

v J-AF [1955] P 215……………………………………………………. M v M [2013] 1725

JR Hanson

v HMRC [2012] UKFTT 314………………………………………….. Gedir v HMRC [2016] 775

237

JSB (A Child), re

[2010] 2 NZLR 236 (HC)………………………………………………. Re JS (Disposal of Body) [2017]227

JS

v KB & MP [2014] WTLR 991………………………………………… Public Guardian v Matrix Deputies [2018] 1387

JSC BTA Bank

v Ablyazov [2013] EWCA Civ 928……………………………………. JSC Mezhduarodniy Promyshlenniy Bank v Pugachev [2015] 991

v Kythreotis [2010] EWCA Civ 1436…………………………………. JSC Mezhduarodniy Promyshlenniy Bank v Pugachev [2015] 225

v Solodchenko [2010] EWCA Civ 1436 ……………………………….. JSC Mezhduarodniy Promyshlenniy Bank v Pugachev [2015] 991

JT Developments Ltd

v Quinn [1991] 2 EGLR 257……………………………………………. Thorner v Curtis [2008] 155 HC; Thorner v Major [2008] 1289 CA;

Thorner v Major [2009] 713 HL; Yeoman’s Row Management Ltd v

Cobbe [2008]1461 HL

Jussila

v Finland [2009] STC 29……………………………………………….. Wood v HMRC [2016] 1463

Justice

v Wynne (1860) 12 I Ch R 289…………………………………………. Hughmans Solicitors v Central Stream Services Ltd [2012] 1559

Jyske Bank (Gibraltar) Ltd

v Heinl [1999] Lloyd’s Rep Bank 511…………………………………. Barlow Clowes Int v Eurotrust Int [2004] 1365

v Spjeldnaes [1999] 2 BCLC 101……………………………………… Inland Revenue v Hashmi [2002] 19 ChD; Shalson v Russo [2003] 1165

238

K

K,

re [1985] Ch 85 (HC), [1986] CH 180 (CA)…………………………… Land v Land’s Estate [2006] 1447; Re Murphy, Dalton v Latham [2003]

687; Cawley v Lillis [2013] 559

re, (deceased) [2007] EWHC 622 (Ch)……………………………….. Ingrey v King [2016] 131; Berry v Child Support Agency [2016] 1327

re, re F [1988] 1 All ER 358…………………………………………… Re Mrs W [2000] 19; Masterman-Lister v Brutton [2003] 259 CA;

Williams v Williams [2003] 1371; Hoff v Atherton [2005] 99; Bailey v

Warren [2006] 753; Re C, Dr C v Mrs JS [2008] 1159; Jeffrey v Jeffrey

[2013] 1509; Keeling v Keeling [2018] 173

re, McKinnon v Stringer [1927] VLR 66…………………………….. Re Beatty’s Will Trusts (No 2), Brooke v Thompson-Jones [2008] 1351;

Richard v The Hon AB Mackay [2008] 1667

v K (ancillaryrelief:property division) [2005] EWHC 1070 (Fam)…... Butler v Butler [2016] 1519

v L (Ancillary Relief: Inherited Wealth) [2010] 2 FLR 1467………… K v L [2012] 153

v L [2012] WTLR 153………………………………………………….. AR v AR [2012] 373; BJ v MJ [2012] 395; V v T [2015] 173; WA v Exors

of HA [2015] 1471

v LBX [2012] COPLR 411……………………………………………… Re Harcourt [2012] 1779

v P [1993] Ch 140………………………………………………………. Dubai Aluminium Co Ltd v Salaam [2003] 163

Kable

v Director of Public Prosecutions (1996) 189 CLR 417………………. Barns v Barns [2005] 1093

Kacem

v Bashir [2010] NZSC 112…………………………………………….. Erceg v Erceg [2016] 1575

Kain

v Hutton (unreported 25th July 2002)…………………………………. Kain v Hutton [2005] 977 NZHC

v Hutton [2004] 2 NZLR 318…………………………………………. Kain v Hutton [2007] 1751 NZCA

v Hutton [2005] WTLR 977…………………………………………… Kain v Hutton [2007] 1751 NZCA; Official Assignee in Bankruptcy v

Wilson [2008] 1235; Re The Shinorvic Trust [2013] 337

239

Kalfelis

v Bankhause Schroder, Munchmeyer, Hengst & Co [1988] ECR 5565……………………………………………… Gomez v Gomez-Manche Vives [2008] 621 HC; Gomez v Gomez-Monche

Vives [2008] 1623 CA

Kammins Ballrooms

v Zenith Property Investments (Torquay) [1971] AC 850………….. Cottrell v King [2005] 63

Kan Lai Kwan

v Poon Lok To Otto [2014] 17 HKCFAR 414………………………… Clayton v Clayton [2016] 955

Kappler

v Beaudoin [2000] OJ no 3439 (QL)…………………………………… Pecore v Pecore [2007] 1591

Kaptyn Estate

re (2010) 60 ETR 241………………………………………………….. Rondel v Robinson Estate [2012] 1067

Karen Oltman, the

[1976] 2 Lloyd’s Rep 708……………………………………………… Newall v Lewis [2008] 1649

Karger

v Paul [1984] VR 161………………………………………………….. Wendt v Orr [2005] 223; Pitt v Holt; Futter v Futter [2011] 623 CA

Karingal 2 Holdings Pty Ltd

v Commissioner of State Revenue (Vic) (2002) 51 ATR 190………… CPT Custodian Ltd v Commissioner of State Revenue [2006] 447

Karner

v Austria (2003) 38 EHRR 528………………………………………… Burden v UK [2007] 607 4th; Burden v UK [2008] 1129 G C; Charity

Commission v Catholic Care(Diocese of Leeds) [2012]1303

Kasperbauer

v Griffith [2000] WTLR 333…………………………………………… Margulies v Margulies [2008] 1853; Davies v HMRCC [2009] 1151

Kaupthing Singer & Friedlander Ltd, re

[2010] EWCA Civ 518………………………………………………….. Re Kaupthing Singer & Friedlander Ltd [2011] 79

Kavalee

v Burbidge (1998) 43 NSWLR 422……………………………………. Barns v Barns [2005] 1093

Kay’s Settlement, re

Broadbent v MacNab [1939] Ch 329…………………………………. Re Macedonian Orthodox Community Church St Petka Inc’s application

(No 3) [2007]1429

Kaye

v Croydon Tramways Co Ltd [1898] 1 Ch 358 ……………………… Clark v Cutland [2004] 629

240

Kayford Ltd, re

[1975] 1 All ER 604…………………………………………………… Re Branston & Gothard Ltd, Hill v Phillips [2007] 85; Re Japan Leasing

(Europe) plc [2000] 301; Official Assignee in Bankruptcy v Wilson [2008]

1235; OT Computers Ltd v First National Finance Ltd [2007] 165; Re

Kaupthing Singer & Friedlander Ltd [2011] 79; Habana Ltd v Kaupthing

Singer & Friedlander [2011] 275; Du Preez v Kaupthing Singer &

Friedland (IoM) [2011] 561; Re Lehman Brothers Intl (Europe) [2012]

1355

KC

v City of Westminster Social & Community Services Department

[2008] EWCA Civ 198………………………………………………….. XCC v AA [2012] 1645

Kearley

v Thomson (1890) 24 QBD 742 ……………………………………….. Patel v Mirza [2013] 1755; Patel v Mirza [2014] 1567 CA; Watts v Watts

[2014] 1781

Kearns

v Hill (1990) 21 NSWLR 107………………………………………….. Re Dion Investments Pty Ltd [2014] 1333

Keary Developments

v Tarmac Construction Ltd [1995] 3 All ER 534……………………. JSC Mezhduarodniy Promyshlenniy Bank v Pugachev [2015] 991

Keats

v Keats [2006] NZFLR 470……………………………………………. Kain v Hutton [2007] 1751 NZCA

Kebty-Fletchers Will Trusts, re

[1969] 1 Ch 339………………………………………………………… Bassett v Basset [2005] 51

Kecskemeti

v Rubens Rabin & Co (unreported 16th Nov 1992)…………………… Gibbons v Nelsons [2000] 453

Keech

v Sandford (1726) Sel Cas Ch 61; 25 ER 223………………………… Ward v Brunt [2000] 731; Kao Lee & Yip v Koo [2003] 1283; Re Bhullar

Bros Ltd, Bhullar v Bhullar [2003] 1397; Crown Dilmun v Sutton [2004]

497; John Taylors v Masons [2005] 1519; Murad v al-Saraj [2005] 1573;

Ultraframe (UK) Ltd v Fielding [2007] 835; McCall v HMRCC [2008]

865; Sinclair Investments v Versailles Trade Finance [2011] 839; Sinclair

Investments v Versailles Trade Finance [2011] 1043; Shirt v Shirt [2013]

317; FHR European Ventures v Mankarious [2013] 631; FHR European

241

Ventures v Cedar Capital Partners [2014] 1135; Libertarian Investments

Ltd v Hall [2015] 241

Keen

v Holland [1984] 1 WLR 251…………………………………………... Wilson v Truelove [2003] 609

Keene, re

(1967) 86 WN (NSW) (pt1) 317 ………………………………………. Blackett v Darcy [2006] 581

Kehr deceased, re

[1954] Ch 26……………………………………………………………. Re the trusts of two insurance policies, CD v D [2004] 751

Kell

v Jones [2013] WTLR 507……………………………………………… Slattery v Jagger [2017] 321

Keller

[2005] ECR I-2529…………………………………………………….. Ordre des barreaux francophones et germanophone v Conseil des


Kelly

v Cooper [1993] AC 205……………………………………………….. Ratiu v Conway [2006] 101; AIB Group v Mark Redler & Co [2015] 187;

Khouj v Acropolis Capital Partners Ltd [2017] 83

v Corston [1998] 1 FLR 996…………………………………………… Soulsbury v Soulsbury [2007] 1841

v Neilson (2001) 43 Mass 706…………………………………………. Re Clements Estate [2007] 1717

v Solari (1841) 9 M&W 54…………………………………………….. Fea v Roberts [2006] 255; Abou-Rahmah v Abacha [2007] 1 CA

Kemble

v Hicks [1999] PLR 287………………………………………………. NBPF Pension Trustees Ltd v Warnock-Smith; Bus Employees Pension

Trustees Ltd v Wheeler [2009] 447; MCP Pension Trustees v AON

Pension Trustees [2010] 1331

Kemp

v IRC [1905] 1 KB 581 ………………………………………………… Re Clough-Taylor, Coutts v Banks [2003] 15

Kendal

v Granger (1842) 5 Beav 300………………………………………….. Helena Partnership v HMRC [2012] 1519

v Hamilton (1879) 4 App Cas 504……………………………………. Birdseye v Roythorne & Co [2015] 961

Kennard

v Kennard (1872) 8 Ch App 227………………………………………. Breadner v Granville- Grossman [2000] 829; Re The Shinorvic Trust

[2013] 337; English v Keats [2018] 91

Kennedy

242

v Kennedy [2015] WTLR 837………………………………………… Freedman v Freedman [2015] 1187; Bainbridge v Bainbridge [2016] 943

Kenney

v Loewen [1999] BCJ No 363 BCSC…………………………………… Sidney & North v British Columbia [2017] 135

Kennon

v Spry [2008] HCA 56………………………………………………… Clayton v Clayton [2016] 955

Kenny

v Browne (1796) 3 Ridge PC 462……………………………………… Fraser v Buckle [2003]1389

v Wilson (1911) 11 State Reporter (NSW) 460……………………….. Perrins v Holland [2010] 1415 CA

Kensington International Ltd

v Congo [2006] 2 BCLC 296………………………………………….. Re May, Revenue and Customs Prosecution Office v May [2009] 1365

Kent

re, Kenty v MacKay (1982) 139 DLR (3d) 318………………………. Re Nathan, Nathan v Leonard [2002] 1061; AN v Barclays Private Bank


v SS ‘Maria Luisa` (No 2) (2003) 130 FCR 12……………………….. CPT Custodian Ltd v Commissioner of State Revenue [2006] 447

Kentfield

v Wright [2010] EWHC 1607…………………………………………. Ahluwalia v Singh [2012] 1

Kentron Industries Pty Ltd

v Comr of Stamp Duties [1984] 1 Qd R 576…………………………. McKnight v Ice Skating Queensland Incorporated [2007] 989 QSC

Kenward

v Adams, The Times 29th November 1975…………………………….. Tchilingirian v Ouzounian [2003] 709; Hoff v Atherton [2005] 99;

Scammell v Farmer [2008] 1261; Pearce v Beverley [2014] 85; Elliott v

Simmonds [2016] 1355

Ker’s Settlement Trusts

re [1963] All ER 801…………………………………………………… Re Dion Investments Pty Ltd [2014] 1333; C v C [2016] 223

Keren Kayemeth Le Jisroel

v IRC [1931] 2 KB65…………………………………………………… Re Carapiet’s Trusts, Manoogian v Sonsino [2002] 989; Re Church of

Scientology (E&W) [2005] 1151

Kern Corporation Ltd

v Walter Reid Trading Pty Ltd [1987] 163 CLR 164………………… Barns v Barns [2005] 1093; Scott v Southern Pacific Mortgages Ltd

[2015] 1067

Kernott

v Jones [2010] WTLR 1583…………………………………………… Williams v Lawrence [2011] 1455

243

Kerr

re [1948] OR 668; 3 DLR 668; affirmed [1949] OWN 71……………... Szabo v Boros [2002] 1389; Barns v Barns [2005] 1093

v Baranow, Vanasse v Seguin 2011 SCC 10………………………….. Frame v Rai [2015] 1539

v British Leyland (Staff) Trustees Ltd [2001] WTLR 1071…………. AMP (UK) plc v Barker [2001] 1237; Sieff v Fox [2005] 891; Pitt v Holt;

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

977

v Department for Social Development [2004] 1 WLR 1372………… Re CIS/213/2004, CIS/214/2004 [2008] 189; Martin v Secretary of State

for Work and Pensions [2010] 671

v Wauchop (1819) 1 Bligh 1………………………………………….. Scarfe v Matthews [2012] 1579

Kerrison

v Glyn Mills Currie & Co (1912) 81 LJKB 465 ………………………. Niru Battery Manufactoring Co v Milestone Trading [2004] 377

Kershaw

v Micklethwaite [2011] WTLR 413………………………………….. Khan v Crossland [2012] 841; Scott v Scott [2012] 1439; Re the A Trust

[2013] 1117; National Westminster Bank v Lucas [2014] 637; Brudenell-

Bruce v Moore [2015] 373; James v Williams [2015] 1745; Littlewood v

Morley [2017] 591

Kershaw’s Trusts, re

(1840) LR 6 Eq 332…………………………………………………….. Kain v Hutton [2008] 1381 NZSC

Ketteman

v Hansel Properties [1987] AC 189…………………………………… Daniels v Thompson [2004] 511; High Commissioner for Pakistan v

Nizam of Hyderabad [2016] 1763

Kevern

v Ayres [2014] WTLR 441…………………………………………… Brooke v Purton [2014] 745

Key,re

Key v Key [2010] WTLR 623…………………………………………. Cowderoy v Cranfield [2011] 1699; Wharton v Bancroft [2012] 693;

Paynter v Hinch [2013] 529; Re Wilson deceased, Turner v Pythian

[2013] 899; Re Ashkettle [2013] 1331; Re Stolkin [2013] 1793; Pearce v

Beverley [2014] 85; Markou v Goodwin [2014] 605; Catling v Catling

[2014] 955; Walker v Badmin [2015] 493; King v Chiltern Dog Rescue

[2015] 1225 CA; Elliott v Simmonds [2016] 1355; Edkins v Hopkins

[2017] 39; Ball v Ball [2017] 891; James v James [2018] 1313; White v

Phillips [2018] 1559

244

Khan

v Customs and Excise Commissioners [2006] STC 1167……………. Chada v HMRC [2015] 745

v Director of Assets Recovery Agency [2006] STC (SCD) 154………. Wood v HMRC [2016] 1463

v Falvey [2002] Lloyd’s Rep (PN) 369………………………………… Jessup v Wetherell [2007] 515

Khanna

v Lovell White Durrant [1995] 1 WLR 121…………………………… Charman v Charman [2006] 1

Khyentse

v Hope [2005] 3 NZLR 501……………………………………………. Hope v Khyentse [2007] 1551

Kiam

v MGN Ltd (No 2) [2002] 2 All ER 242 ……………………………….. Franks v Sinclair (Costs) [2007] 785

Kicks

v Leigh [2015] WTLR 235…………………………………………….. Elliott v Simmonds [2016] 1355; James v James [2018] 1313

Kidson

v MacDonald [1974] Ch 339…………………………………………… Jerome v Kelly [2002] 1041 Ch; Jerome v Kelly [2004] 681 HL;

McLaughlin v HMRCC [2012] 855

Kilby

v Myers [1965] SCR 24 ……………………………………………….. Re Merry deceased, Meredith v Plaxton [2003] 425

Kilcarne Holdings Ltd

v Targetfollow (Birmingham) Ltd [2004] EWHC 2547 (Ch)………… Cobbe v Yeomans Row Management Ltd [2005] 625 Ch; Yeoman’s Row


Ltd v Cobbe [2008]1461 HL; Baynes Clarke v Corless [2010] 751

Killick

v Pountney [2000] WTLR 41………………………………………….. Tchilingirian v Ouzounian [2003] 709; Re Loxton, Abbot v Richardson

[2006] 1567; Barrett v Bem [2011] 1117 Ch D; Wharton v Bancroft [2012]

693; Elliott v Simmonds (costs) [2016] 1375

Kilsby

v Kilsby (unreported 20th December 1995 NZ HC)…………………….. Patchett v Williams [2006] 639

Kim

v Park [2011] EWHC 1781 (QB)……………………………………… Newman v Clarke [2017] 599

Kimber

v Brookman Solicitors [2004] 2 FLR 221…………………………….. C v C (No 2) [2007] 753

v Kimber [2001] FLR 383…………………………………………….. Baynes v Hedger [2008] 1719; Lindop v Agus [2009] 1175; Williams v

245

Martin [2016] 1075

Kimberley & Naylor, re

(1975) 5 OR (2d) 593…………………………………………………… Bott v Macaulay [2007] 235

Kimniak

v Anderson (1929) 63 OLR 428……………………………………….. Re The Christian Brothers of Ireland in Canada [2004] 1079

Kinane

v Mackie-Conteh [2005] WTLR 345………………………………….. Herbert v Doyle [2015] 1573; Matchmove v Dowding [2017] 265

King

re, ex p Unity Joint Stock Mutual Banking Assoc (1857) 3 De G J & J 63………………………………………… Shalson v Russo [2003] 1165

v The Chiltern Dog Rescue [2015] WTLR 122 CA…………………… Keeling v Keeling [2018] 173

v Serious Fraud Office [2008] EWCA Crim 530……………………… Re Kaplan [2010] 1171

v Walden [2001] STC 822……………………………………………… Robertson v IRC [2002] 885; Stow v Stow [2008] 1103; Taube Trustees v

HMRCC [2011] 1

v Williams [2004] SLT 955……………………………………………. HMRCC v Cairns [2009] 793

v U.K. [2005] STC 29…………………………………………………... Wood v HMRC [2016] 1463

King, The

v National Trust Company [1933] SCR 670…………………………. Re Bloom, Bernstein v The Queen [2004] 613

v Williams [1942] 3 DLR 1……………………………………………. Re Bloom, Bernstein v The Queen [2004] 613

King George III,

re (1822) 1 Add 255……………………………………………………. Brown v HM Queen Mother’s Executors [2007] 1129 HC

re (1862) 3 Sw & Tr 199………………………………………………. Brown v HM Queen Mother’s Executors [2007] 1129 HC

King of Hellenes

v Brostrom (1923) 16 L1 L Rep 190…………………………………… Relfo Ltd v Varsani [2009] 1019

King’s Will Trusts, re

[1964] Ch 542…………………………………………………………… Jemma Trust Company Ltd v Kippax Beaumont Lewis [2005] 683 Jeffrey

v Gretton [2011] 809

Kingate Global Fund

v Knightsbridge (USD) Fund Ltd [2010] WTLR 1197………………. Bellis v Challinor [2016] 43

Kings

v Bultitude [2010] WTLR 1571 ………………………………………... Phillips v RSPB [2012] 891

Kings Proctor, the

246

v Daines (1830) 3 Hagg Ecc 218………………………………………. BQ v DQ [2011] 373

Kingsbury

v Walter [1901] AC 187……………………………………………….. Sammut v Manzi [2009] 1051

Kingston

v Keprose Pty Ltd (1987) 11 NSWLR 404…………………………….. Barns v Barns [2005] 1093

Kingston Cemetery, re

(unreported 3rd July 2000)……………………………………………….. Re Mangotsfield Cemetery [2005] 1381

Kingston upon Thames Royal Borough Council

v Prince (1993) 31 HLR 794…………………………………………… Alexander-David v London Borough of Hammersmith & Fulham [2009]

745

Kingstreet Investments Ltd

v New Brunswick (Finance) [2007] 1 SCR 3…………………………. Investec v Glenalla [2017] 205

Kinloch

v Secretary of State for India in Council (1882) 7 App Cas 619……… Bath & NE Somerset Council v Attorney-General [2002] 1257

Kipping and Barlow

v Ash (1845) 1 Rob Ecc 270……………………………………………. Re Seagrave, O’Brien v Seagrave [2007] 1037; Randall v Randall [2015]

99; Randall v Randall [2016] 1277

Kirby

v Leather [1965] 2 QB 367…………………………………………….. Masterman-Lister v Jewell [2002] 563 QBD; Masterman-Lister v Brutton

[2003] 259 CA; Bailey v Warren [2006] 753

v Thorn EMI plc [1998] 1 WLR 445…………………………………. Jerome v Kelly [2004] 681 HL; Re Hemming [2008] 1833

v Wilkins [1929] 2 Ch 444…………………………………………….. McLaughlin v HMRCC [2012] 855

Kirin-Amgen Inc

v Hoechst Marion Rousel Ltd [2005] RPC 9………………………… RSPCA v Sharp [2011] 311; Marley v Rawlings [2014] 299 SC; Brooke

v Purton [2014] 745; Rawstron v Freud [2014] 1453; Guthrie v Morel

[2016] 273; Bathurst v Chantier [2018] 1207; Tish v Otley [2018] 327

Kirk

v Eddowes (1844) 3 Hare 509…………………………………………. Race v Race [2002] 1193

Kirkness (HMIT)

v John Hudson & Co Ltd [1955] AC 696…………………………….. Rangers v A-G for Scotland [2017]1093

Kirkpatrick

v Innes (1830) 4 W&S 48……………………………………………… Shenken v Phoenix Life Ltd [2015] 1833

247

Kishimoto Sangyo Co Ltd

v Akihiro [1996] 2 HKC 260…………………………………………… Kao Lee & Yip v Koo [2003] 1283

Kitchen

v RAF Association [1958] 1 WLR 563………………………………… Re Woodland-Ferrari [2002] 1539

Klass

v Germany (1978) 2 EHRR 214………………………………………… Burden v UK [2008] 1129 Grand Chamber

Kleinwort’s Settlements, re

[1951] Ch 860…………………………………………………………… Taube Trustees v HMRCC [2011] 1

Kleinwort Benson Ltd

v Glasgow City Council [1999] 1 AC 153……………………………. Gomez v Gomez-Manche Vives [2008] 621 HC; Gomez v Gomez-Monche

Vives [2008] 1623 CA

v Lincoln CC [1999] 2 AC 349……………………………………….. Niru Battery Manufactoring Co v Milestone Trading [2004] 377;

Robertson v HMRC [2005] 1413; Abou-Rahmah v Abacha [2006] 377;

Davies v Sharples [2006] 839; Clarkson v Barclays Private Bank & Trust

(IoM) Ltd [2007]1703; Re Betsam Trust, McBurney v McBurney [2009]

1489; Re Kaupthing Singer & Friedlander Ltd [2011] 79; Re A Trust, B v

C [2011] 745; Futter v HMRCC; Pitt v HMRCC [2013] 977

Klug

v Klug [1918] 2 Ch 67…………………………………………………. Sieff v Fox [2005] 891; Pitt v Holt; Futter v Futter [2011] 623 CA; Futter

v HMRCC; Pitt v HMRCC [2013] 977

KM

v HM (19920 96 DLR (4th) 289………………………………………… Johns v Johns [2005] 529

Knapp

v Ecclesiastical Insurance Group Plc [1998] PNLR 172…………….. Daniels v Thompson [2004] 511

Knapton

v Hindle [1941] 1 Ch 428………………………………………………. Butler v Butler [2016] 1519

Knibbs (dec’d), in the Estate of

Flay v Trueman [1962] 1 WLR 852………………………………….. Re Servoz-Gavin (dec'd), Ayling v Summers [2009] 1657

Knight

(deceased), re [1957] Ch 441…………………………………………… Re Epona Trustees Ltd [2009] 87

v Bowyer (1858) 2 De G&J 421 ………………………………………... Patel v Shah [2005] 361

v Frost [1999] BCC 819………………………………………………… Sharma v Sharma [2014] 111

248

v Haynes Duffell Kentish & Co [2003] EWCA Civ 223 ……………… AIB Group (UK) plc v Mark Redler [2013] 1303

v Knight (1840) 3 Beav 148…………………………………………… Official Assignee in Bankruptcy v Wilson [2008] 1235; Wagstaff v HMRC

[2014] 547; Charity Commission v Framjee [2014] 1489; Gorbunova v


Knight’s Case

(1588) 5 Co Rep 54b……………………………………………………. Buzzoni v HMRCC [2011] 1163

Knights (Jersey) Ltd, re

(1962) JJ 207……………………………………………………………. MacKinnon v Regent Trust Company Ltd [2005] 1367

Knipfel, re

(1982) 11 ETR 93……………………………………………………….. Bott v Macaulay [2007] 235

Kokkinakis

v Greece (1993) 17 EHRR 397…………………………………………. Re Church of Scientology (E&W) [2005] 1152

Knopp

v Thane Investments Ltd [2003] BCLC 380…………………………. Barnes v Tomlinson [2007] 377

Knott Estate, re

[1959] 27 WWR (Alberta) 382…………………………………………. Marley v Rawlings [2011] 595 Ch D; Marley v Rawlings [2012] 639 CA

Knox v Gye (1872) LR 5 HL 656……………………………………………… Gwembe Valley Development Co Ltd v Koshy [2004] 97 CA; Johns v

Johns [2005] 529; Tritton Development Fund Ltd v Fortis Bank

(Cayman) Ltd [2007] 1483; O’Keefe v Caner [2017] 615

v Mackinnon (1888) 13 App Cas 753…………………………………. Spread Trustee Co Ltd v Hutcheson [2012] 317

v Till [1999] 2 NZLR 753; [2002] WTLR 1147……………………….. Public Trustee v Till [2002] 1169

Kololo

v Metropolitan Police Commissioner [2015] 1 WLR 3702………….. Dawson-Damer v Taylor Wessing LLP [2018] 57 CA

Komu

v Komu (C-605/14) EU:C2o15:833; [2016] 4 WLR 26………………... Magiera v Magiera [2017] 245

Konamaneni

v Rolls Royce Industrial Power (India) Ltd [2002] 1 WLR 1269……. Chellaram v Chellaram [2002] 675; Roberts v Gill [2010] 1223 SC

Koonmen

v Bender [2007] WTLR 293……………………………………………. Helmsman Ltd v Bank of New York Trust Co [2013] 75; Crociani v

Crociani [2015] 975

Kooragang Investments Pty

249

v Richardson &Wrench Ltd [1982] AC 462………………………… Dubai Aluminium v Salaam [2003] 163

Korner

v IRC (1969) 45 TC 287……………………………………………….. Lloyds TSB (PR of Antrobus) v IRC [2002] 1435; Arnander v HMRCC

[2007] 51

Kostic

v Chaplin (costs) [2008] WTLR 655………………………………….. Smith v Springford [2009] 706; Re Ritchie (dec’d) Ritchie v Joslin (costs)

[2009] 885; Perrins v Holland (costs) [2010] 95; Shovelar v Lane [2011]

1411; Cowderoy v Cranfield (costs) [2011] 1741; Wharton v Bancroft

(costs) [2012] 727; Morris v Davis [2012] 1569; Elliott v Simmonds (costs)

[2016] 1375

Kotke

v Saffarini [2005] 2 FLR 878…………………………………………… Baynes v Hedger [2008] 1719; Lindop v Agus [2009] 1175; Swetenham v

Walkley [2014] 847; Williams v Martin [2016] 1075

Kowloon Container Warehouse Co Ltd, re

[1981] HKLR 210……………………………………………………… Squires v AIG Europe (UK) Ltd [2006] 705

Kozak

v Poland (unreported 2nd March 2010) 13102/02 ……………………… Charity Commission v Catholic Care(Diocese of Leeds) [2012] 1303

KPMG LLP

v Network Rail Infrastructure Ltd [2007] EWCA 363……………… Thompson v Bee [2010] 357; Dominion Corporate Trustees Ltd v

Capmark Bank [2011] 1747

KPMG Peat Marwick Mclintock

v HLT Group Ltd [1995] 2 All ER 180 QBD………………………… Jemma Trust Co Ltd v D’Arcy Liptrott [2003] 236

Kremen

v Agrest [2010] EWHC 2571 Fam…………………………………….. AC v DC [2013] 747

v Agrest (No 2) [2010] EWHC 3091 (Fam)…………………………… Prest v Petrodel Resources Ltd [2013] 1249

v Agrest (Financial Remedy: Non-Disclosure:

Post-nuptial Agreement) [2012] EWHC 45………….………. KA v MA [2018] 125

Krubert, re

[1997] Ch 97…………………………………………………………….. Singer v Isaac [2001] 1045; Re McNulty, McNulty v McNulty [2002] 737;

Fielden v Cunliffe [2006] 29; P v E [2007] 691; Re Waite, Baron v

Woodhead [2008] 1675; Iqbal v Ahmed [2011] 1351

250

K/S Lincoln

v CB Richard Ellis Hotels Ltd [2009] EWHC 2344…………………. Patel v Mirza [2014] 1567 CA

KSO

v MJO and JMO (PSO Intervening) [2008] EWHC 3031 (Fam)……. PJC v ADC [2009] 1419

KTH Capital Management Ltd

v China One Fin Ltd [2004-5] CILR 213……………………………… Helmsman Ltd v Bank of New York Trust Co [2013] 75

Ku-Ring-Gai Municipal Council

v Attorney-General (19540 55 SR (NSW) 55…………………………. Re Dion Investments Pty Ltd [2014] 1333

Kumar (a bankrupt), re

[1993] 1 WLR 224……………………………………………………… Haines v Hill [2008] 447

Kuwait Oil Tanker Co SAK

v Al Bader [2000] EWCA Civ 160……………………………………. Law Society v Isaac & Isaac Holdings Ltd [2011] 425

K(W)

v Pornbacher (1997) 34 CCLT (2d) 174………………………………. Re The Christian Brothers of Ireland in Canada [2004] 1079

Kyle v

Stormonth Darling [1993] SCLR 18………………………………….. Bacon v Howard Kennedy [2000] 169

Kyriakides

v Pippas [2004] \EWHC 646………………………………………….. Crossley v Crossley [2006] 225; M v M [2013] 1725

Kyser

v Bank of Montreal (unreported 15th June 1999 (Ontario CA)……….. Abou-Rahmah v Abacha [2006] 377

L L,

re [1996] Ch 135………………………………………………………. Bouette v Rose [2000] 403

re, (Vulnerable Adults with Capacity: Court’s Jurisdiction) [2012] WTLR 1713………………………….. Watt v ABC [2017] 749; OH v Craven [2018] 277

re, (An Infant) [1968] P 119…………………………………………… Anderson v Spencer [2018] 1; Nield-Moir v Freeman [2018] 255

v K (Freezing Orders: Principles and Safeguards) [2014] Fam 35…. Dellal v Dellal [2015] 1137

251

L (WJG), in re

[1966] 21 GLJ 61………………………………………………………. In the matter of X [2009] 353; Re P [2009] 651; Re M, ITW v Z [2009]

1791; Re G (TJ) [2011] 231; Re JC [2012] 1211; Re D [2012] 1701

LA

v Butt 1992 SC 140…………………………………………………….. Executors of MacArthur v HMRCC [2008] 1185

La Cloche

v La Cloche (1870) LR 3 PC 125………………………………………. Spread Trustee Co Ltd v Hutcheson [2012] 317

La Generale des Carrieres et des Mines

v FG Hemisphere Associates LLC [2012] UKPC 27………………… Prest v Petrodel Resources Ltd [2013] 1249

La Rosa re,

ex parte Norgard v Rodpat Nominees Pty Ltd (1991) 31 FCR 83….. Alexander v Perpetual Trustees WA Ltd [2002] 937

La Virginie

5 Rob 30 Admin 99……………………………………………………… Henderson v HMRC [2017] 949

Laboratoiries Fournier SA

v Direction des Verifications nationales et internationales [2005] ECR I-2057……………………………………………. vanHilten-van der Heijden’s heirs v Inspecteur van de

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

1047; Persche v Finanzamt Lüdenscheid [2009] 483

Lac Minerals Ltd

v International Corona Resources Ltd [1989] 2 SCR 574…………… Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2004] 1; Giles v

Westminster Savings Credit Union [2006] 1745

Lacey

re, [1899] 2 Ch 149……………………………………………………. Williams v Central Bank of Nigeria [2014] 873 SC

v Harrison [1992] 11 BM,LR 75……………………………………….. Nield-Moir v Freeman [2018] 255

Lackersteen

v Lackersteen (1860) 30 LJ Ch 5………………………………………. Day v Day [2013] 817

Lacon, re

Lacon v Lacon [1891] 2 Ch 482………………………………………... Casimir v Alexander [2001] 939; Race v Race [2002] 1193

Ladd

v Marshall [1954] 1 WLR 1489 ………………………………………. Taylor v Midland Bank Trust Company [2002] 95; Graham v Turtill

[2003] 821; Halley v The Law Society [2003] 845; Couwenbergh v

Valkova [2004] 937 CA; Illott v Mitson [2014] 575; Barnes v Phillips

252

[2016] 1; Davis v Wiggett [2016]1563; Ilott v The Blue Cross [2017] 533;

Anderson v Spencer [2018] 1

Lady

Anne Tennant v Associated Newspapers Group Ltd

[1979] FSR 298 ……………………………………………….. Dellal v Dellal [2015] 1137

Hood of Avalon v Mackinnon [1909] 1 Ch 476 ……………………… AMP (UK) plc v Barker [2001] 1237; Anker-Petersen v Christensen [2002]

313; Sieff v Fox [2005] 891; Clarkson v Barclays Private Bank & Trust

(IoM) Ltd [2007] 1703; Ogden v Trustees of RSH Griffiths 2003

Settlement [2008] 685; Re Mr and Mrs P, Capital Asset Protection Plan

Trust, JP v Atlas Trading Company (Jersey) Ltd [2009] 873; Bhatt v Bhatt

[2009] 1139; Pitt v Holt; Futter v Futter [2011] 623 CA; Re A Trust, B v C

[2011] 745; Day v Day [2013] 817; Futter v HMRCC; Pitt v HMRCC

[2013] 977; Fielden v Christie-Miller [2015] 1165

Lagos

v Grunwalt [1910] 1 KB 41…………………………………………….

Laider

v Perry [1966] AC 16………………………………………………….. Rangers v A-G for Scotland [2017]1093

Laidlaw

re Sir Robert (unreported 1936)……………………………………… A-G v Charity Commission [2012] 977

Laing (JW) Trust, re

Steward’s Co v Attorney-General [1984] Ch 143…………………….. Sidney & North v British Columbia [2017] 135

Lainson

v Lainson (1854) De GM&G 754………………………………………. Bassett v Basset [2005] 51

Laird

v Birkenhead Railway Co (1859) Johns 500…………………………. Yeoman’s Row Management Ltd v Cobbe [2008]1461 HL; Herbert v Doyle

[2015] 1573

Lake

v Bayliss [1974] 1 WLR 1073…………………………………………... Akers v Samba [2017] 373

v Lake [1979] STC 865 ………………………………………………… Re A Trust Company Ltd [2008] 377

Lalani

v Crump Holdings Ltd [2007] EWHC 47 (Ch)……………………….. Luo v Estate of Hui & anr [2009] 849

Lamb

253

v Vice (1840) 6 M & W 467…………………………………………….. Re Barlow, Dalton v Ellis [2008] 1333

Lambe

v Eames (1871) LR 6 Ch App 597……………………………………… Harrison v Gibson [2006] 289

Lambert

v Lambert [2003] Fam 103…………………………………………….. Charman v Charman [2006] 1349 HC; Charman v Charman [2007]

1151 CA

Lambert SA

v Eagle Star Insurance Co Ltd [1977] AC 191………………………. Gabriel v Little [2013] 419

Lamru Pty Ltd

v Kation Pty Ltd (1998) 44 NSWLR 432……………………………… Alexander v Perpetual Trustees WA Ltd [2002] 937

Lancashire Fires Ltd

v SA Lyons & Co Ltd [1997] 1 IRLR 133…………………………….. Kao Lee & Yip v Koo [2003] 1283

Lancaster

v Evors (1841) 4 Beav 158…………………………………………….. Roberts v Gill [2008] 1429

Land

v Land’s Estate [2006] WTLR 1447………………………………….. Chadwick v Collinson [2015] 25

Land Co’s Workmen’s Fund Society,

re [1904] 2 Ch 196…………………………………………………….. Re Horley Town FC, Hunt v McLaren [2006] 1817

Land Credit Company of Ireland, re, Markwell’s case (1872) 21 WR 1331………………………………….. MCP Pension Trustees Ltd v AON Pension Trustees Ltd [2010]

Land Management Ltd

v Fox[2002] SpC 306…………………………………………………… Ramsay v HMRCC [2013] 307

Landau

re [1998] Ch 223……………………………………………………….. Re Hemming [2008] 1833

v Anburn Trustees Ltd [2008] WTLR 487…………………………… Alhamrani v Alhamrani [2008] 941 JCA

Lander

v Whitbread (1982) 2 NSE LR 530……………………………………. Re Carapiet’s Trusts, Manoogian v Sonsino [2002] 989

Landforsakringar Bank AB

v Wood [2007] EWHC 2419 (QB)……………………………………… Randall v Randall [2016] 1277

Lands Allotment Co,

re [1894] 1 Ch 616……………………………………………………… Gwembe Valley Development Co Ltd v Koshy [2004] 97 CA; Ultraframe

254


Finance [2011] 839

Lansdowne’s Will Trusts

[1967] Ch 603…………………………………………………………… A v B [2016 745

Lane

v Lane (1985-6) JLR 48………………………………………………… CI Law Trustees Ltd v Minwalla [2006] 807; Re B Trust [2007] 1361;

Compass Trustees v McBarnett [2003] 461

Lang

v Webb 13 CLR 503…………………………………………………….. Buzzoni v HMRCC [2013] 47; Buzzoni v HMRC [2014] 423

Langham

v Veltema [2004] EWCA Civ 193……………………………………… Taube Trustees v HMRCC [2011] 1; Bingham v HMRCC [2013] 787

Langridge

v Levy (1837) 4 M&W 337…………………………………………….. Mahme Trust v Nezhet [2003] 21

Langsam

v Beachcroft LLP [2012] EWCA Civ 1230…………………………… Curran v Collins [2016] 235

Langston

v Langston (1834) 2 Cl & Fin 194……………………………………… AN v Barclays Private Bank & Trust (Cayman) Ltd [2007] 565;

Chopra v Bindra [2009] 781; Shah v Shah [2011] 519

Langton

v Langton [1995] 3 FCR 521…………………………………………… Prendergast v Joyce [2010] 289; Evans v Lloyd [2013] 1137

Lanius

v Fletcher 101 SW 1076 (Tex 1907)……………………………………. Re Barton, Tod v Barton [2002] 471

Lankow

v Rose [1995] 1 NZLR 277……………………………………………... Kain v Hutton [2005] 977 NZHC

Lansing Linde Ltd

v Alber [2000] PLR 15…………………………………………………. AMP (UK) plc v Barker [2001] 1237; Hearn v Younger [2002] 1317; Day v

Day [2013] 817

Larke

v Nugus [2000] WTLR 1033…………………………………………… Buckenham v Dickinson [2000] 1083; Jarrom v Sellars [2007] 1219; Re

Edonya (deceased) WTLR (w) 2009-6; Perrins v Holland (costs) [2010]

95; Re Singellos, Singellos v Singellos [2011] 327; Catling v Catling

[2014] 955; James v James [2018] 1313

255

Larking, re

(1887) 37 Ch D 310……………………………………………..……… Re Viertel [2003] 1075

Larkos

v Cyprus ECHR 1999-1……………………………………………….. Hand v George [2017] 495

Larondeau

v Leaurendeau [1954] OWN 722……………………………………… Pecore v Pecore [2007] 1591

Lashmar, re

(1891) 1 Ch D 258……………………………………………………… Sheffield v Sheffield [2014] 1039

Laskar

v Laskar [2008] EWCA Civ 347………………………………………. Musson v Bonner [2010] 1369; Agarwala v Agarwala [2014] 373

Lattimer

v Lattimer (1978) 18 OR (2d) 375…………………………………….. Pecore v Pecore [2007] 1591

Lau

v Federal Commissioner of Taxation (1984) 54 ALR 167…………… Raftland Pty Ltd v Federal Commissioner of Taxation [2006] 657

v Revenue & Customs Commissioners [2009] WTLR 627………….. Vaughan-Jones v Vaughan-Jones [2015] 1287

Laughton

v Bapp Industrial Supplies Ltd [1986] ICLR 245……………………. Kao Lee & Yip v Koo [2003] 1283

Lauri

v Renad (1892) 3 Ch 402……………………………………………….. Re A’s undertaking, Re B’s undertaking [2005] 1

Lavarack

v Woods of Colchester [1967] 1 QB 278……………………………… Power v Open Text (UK) [2011] 145

Lavelle

v Lavelle [2004] EWCA Civ 223……………………………………… Crossley v Crossley [2006] 225; Pecore v Pecore [2007] 1591; M v M

[2013] 1725; CR v MZ [2014] 233

Lavere

v Smith’s Falls Public Hospital (1915) 35 OLR 98…………………… Re The Christian Brothers of Ireland in Canada [2004] 1079

Lavin, re

[2009] EWHC 2597…………………………………………………….. Barrett v Bem [2012] 567 CA

Law

v Law (1905) 1 Ch 140…………………………………………………. Trinkler v Beale [2009] 1091

Law & ors, Petitioners

[1962] SLT 377 ………………………………………………………….. Mubarak v Mubarik [2009] 1543 JCA

256

Law Debenture Trust Corp plc

v Philips (Unreported, 27 April 1999)…………………………………. PNPF Trust Company Ltd v Taylor [2009] 1215

Law Guarantee & Trust Society Ltd

v Govenor of the Bank of England (1890) 24 QBD 406 ……………… Jasmine Trustees v Wells & Hind [2007] 489

Law Society

v Bultitude [2004] EWCA Civ 1853…………………………………… The Law Society v Elsdon [2015] 1601

v Sephton Co [2006] 2 WLR 1091……………………………………… Jessup v Wetherell [2007] 515; Lane v Cullens Solicitors [2011] 1807

v Southall [2001] WTLR 719………………………………………….. Inland Revenue v Hashmi [2002] 19 Ch

Lawes

v Bennett (1785) 1 Cox 167; 29 ER 1111……………………………… Pennington v Waine (No 2) [2003] 1011

Lawrence

v Lord Norreys (1890) 39 ChD 213…………………………………… Walker v Stones [2000] 79 Ch

v Poorah [2008] UKPC 21……………………………………………… Evans v Lloyd [2013] 1137

Lawrence’s Will Trusts, re

Public Trustee v Lawrence [1972] 1 Ch 418………………………… Re Epona Trustees Ltd [2009] 87; Kain v Hutton [2008] 1381 NZSC

Laws

v National Grid plc [1998] PLR 295…………………………………. Chessels v British Telecom [2002] 719

Lawson

v Coombes [1998] EWCA Civ 1849…………………………………… Q v Q [2009] 1591

Layton

v Martin [1986] 2 FLR 227……………………………………………. Gillett v Holt [2000] 195 CA; Thorner v Major [2009] 713 HL;

Macdonald v Frost [2009] 1815

Lazard Bros & Co

v Midland Bank Ltd [1933] AC 289………………………………….. Re K [2007] 1007

Lazard Brothers (Jersey) v Norah Holdings Ltd

[1988] 1 WLR 1307……………………………………………. AC v DC [2013] 747; Dellal v Dellal [2015] 1137

Lazarus Estates Ltd

v Beasley [1956] 1 QB 702……………………………………………… Prest v Petrodel Resources Ltd [2013] 1249

Lazarus (Leopold) Ltd

v Secretary of State for Trade & Industry [1997] Costs LR (Core Volume) 62……………………………. Jemma Trust Co Ltd v D’Arcy Liptrott [2003] 236

LBL

257

v RYL and VJ [2010] EWHC 2665 Fam………………………………. DL v A Local Authority [2012] 1713

Le Cren Clarke, re

[1996] 1 All ER 715……………………………………………………. Re The NFSH Charitable Trust Ltd [2006] 629

Le Foe

v Le Foe [2001] 2 FLR 970…………………………………………….. AC v DC [2013] 747

Le Heup, re

(1811) Ves 221…………………………………………………………. Re M [2013] 681

Lea

v Hinton (1854) 5 De G, M & G 823…………………………………… Murphy v Holland [2004] 239

Leadbeater

v Leadbeater [1985] FLR 789…………………………………………. Robinson v Fernsby [2004] 257

Leahy

v Attorney-General of New South Wales [1959] AC 457……………. Re Horley Town FC, Hunt v McLaren [2006] 1817

Leake

v Bruzzi [1974] 1 WLR 1528………………………………………….. Clarke v Harlowe [2005] 1473; Wilcox v Tait [2007] 1109

Lean

v Alston [1947] KB 467………………………………………………… Milburn-Snell v Evans [2011] 1213; Haastrup v Okorie [2016] 803

Leander

v Sweden (1987) 9 EHRR 433…………………………………………. Brown v HM Queen Mother’s Executors [2007] 1129 HC

Learoyd

v Whiteley [1887] 12 AC 727………………………………………….. Wight v Olswang (No 2) [2000] 1563; Critchley v Critchley [2008] 783;

Jeffrey v Gretton [2011] 809

Ledger

v Wootton [2008] WTLR 235………………………………………… Re Key, Key v Key [2010] 623; Jeffrey v Jeffrey [2013] 1509; Pearce v

Beverley [2014] 85; Catling v Catling [2014] 955; Elliott v Simmonds

[2016] 1355

Lee

v Angas (1886) LR 2 Eq 59……………………………………………. Charman v Charman [2006] 1

v Lee (1871) IR 5 Eq 549………………………………………………. Re Epona Trustees Ltd [2009] 87

v Sankey (1872) LR 15 Eq 204………………………………………… Williams v Central Bank of Nigeria [2014] 873 SC

v Showman’s Guild of Great Britain [1952] 2 QB 329………………. Shergill v Kaira [2014] 1729 SC

Leedale

258

v Lewis [1982] 1 WLR 1319……………………………………………. Trennery v West [2005] 205 HL

Leeds City Brewery Debenture Stock Trust Deed, re the trusts of

Leeds City Brewery Ltd v Platts (note) [1925] Ch 532………………. Spread Trustee Co Ltd v Hutcheson [2012] 317; Barnsley v Noble [2016]

1501

Leeds Design Innovation Centre Ltd

v HMRC [2014] UKFTT 9 (TC)……………………………………….. Rangers v A-G for Scotland [2017]1093

Leeds and Hanley Theatres of Varieties Ltd, re

[1904] 2 Ch 45…………………………………………………………... Squires v AIG Europe (UK) Ltd [2006] 705

Leeming, re


Lees

v Lees (1871) IR 5 Eq 549……………………………………………… Re The Shinorvic Trust [2013] 337

v Nuttall (1829) 1 Russ & M 53 ……………………………………….. FHR European Ventures v Mankarious [2013] 631

Leger

v Poirier [1944] SCR 152……………………………………………… Hall v Estate of Bruce Bennett [2003] 827

Legione

v Hateley [1983] HCA 11………………………………………………. Accurate Financial Consultants Pty Ltd v Koko Black Pty Ltd [2009] 1685

Lehman

v Haskard (unreported 29th August 1996, SC (Eq D) of NSW)……….. Perpetual Trustees WA Ltd v Darvell [2002] 1349

Lehman Brothers International (Europe)

re the Insolvency Act 1986 [2012] WTLR 1355 SC…………………. Re MF Global UK Ltd [2013] 1239; MF Global UK Ltd, re Investment

Bank Regulations [2015] 1427

re the Insolvency Act 1986……………………………………………. MF Global UK Ltd, re Investment Bank Regulations [2015] 1427

v CRC Credit Fund Ltd [2010] 1 BCLC 496……………………….. Re MF Global UK Ltd [2013] 1239; MF Global UK Ltd, re Investment

Bank Regulations [2015] 1427

Leigh

v Dickenson (1884) 15 QBD 60 ………………………………………. Wilcox v Tait [2007] 1109

v Leigh (1808) 15 Ves 92……………………………………………… Howard v Howard-Lawson [2011] 397

Leigh’s Settlement Trusts, re

[2006] WTLR 477……………………………………………………… Barns v Barns [2005] 1093; X v A [2006] 171

Leigh’s Will Trusts, re

[1970] 1 Ch 277……………………………………………………….. Re Hemming [2008] 1833; Pope v HMRCC [2013] 287

259

Leitch

v Emmott [1929] 2 KB 236……………………………………………. JP Gilchrist Trust v HMRC [2014] 1209

Lemage

v Goodban (1865) LR 1 P& D 57……………………………………… Rowe v Clarke (Costs) [2007] 373; Perdoni v Curati [2012] 506 Ch D;

Curati v Perdoni [2013] 63 CA

Lemos

v Coutts (Cayman) Ltd [2005-6] 8 ITELR 153………………………. Freeman v Ansbacher Trustees (Jersey) Ltd [2010] 569

v Coutts (Cayman) Ltd [2006] 9 ITELR 616………………………… Wingate v Butterfield Trust (Bermuda) Ltd [2008] 357 BSC

Lemos Trust Settlement

(1992-1993) CILR 26…………………………………………………… Re M Trust, re L Trust [2003] 491

Leong

v Lim [1995] AC 648…………………………………………………… AN v Barclays Private Bank & Trust (Cayman) Ltd [2007] 565

Leonidas D, the

[1985] 1 WLR 925……………………………………………………… Haines v Hill [2008] 447

Leopold Lazarus

v Secretary of State for Trade and Industry (1978) CLR 62………… Jemma Trust Co Ltd v Liptrott [2003] 1427

Les Laboratoires Servier

v Apotex Inc [2012] EWCA Civ 593…………………………………… Patel v Mirza [2014] 1567 CA; Watts v Watts [2014] 1781; Van der Merve

v Goldman [2016] 913

Leslie, in re

Leslie v French (1883) 23 Ch 265…………………………………….. Foskett v McKeown [2000] 667

Letang

v Cooper [1965] 1 QB 232…………………………………………….. Harb v King Fahd bin Abdul Aziz [2006] 609; Roberts v Gill [2010] 1223

(SC); Roberts v Fresco [2018] 309

Letterstedt

v Broers (1884) 9 App Cas 371………………………………………… Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2004] 1; Re

Papadimitriou [2004] 1141; Kain v Hutton [2005] 977 NZHC; Re Loftus,

Green v Gaul [2005] 1327 Ch; Charman v Charman [2006] 1; Charman v

Charman [2007] 1151 CA; The Thomas and Agnes Carvel Foundation v

Carvel [2007] 1297; Critchley v Critchley [2008] 1563; Newall v Lewis

[2008] 1649; Re Steel, Angus v Emmott [2010] 351; Alkin v Raymond

[2010] 1117; Dobson v Heyman {2010] 1153; Gonder v Evans [2011] 41;

260

Kershaw v Micklethwaite [2011] 413; Burgess v Hawes [2012] 423; Scott v

Scott [2012] 1439; Re the A Trust [2013] 1117; National Westminster

Bank v Lucas [2014] 637; Muckian v Hoey [2014] WTLR 1255;

Brudenell-Bruce v Moore [2015] 373; National Westminster Bank plc v

Lucas [2015] 635; James v Williams [2015] 1745; Re the K Trust [2016]

1225; Littlewood v Morley [2017] 591

Levene

v IRC (1928) 13 TC 486………………………………………………… Mark v Mark [2005] 1223; Gaines-Cooper v HMRCC [2007] 101 SpC;

Tuczka v HMRCC [2011] 1099; R (on the application of Davies) v HMRC

[2012] 217; Broome v HMRCC [2012] 585

Levick, re

[1963] 1 WLR 31……………………………………………………….. Dellar v Zivy [2008] 17

Levy, in re, ex parte Walton

(1881) 17 Ch D 746……………………………………………………. JP Gilchrist Trust v HMRC [2014] 1209

Levy Estate, re

(1989) 58 DLR (4th) 375………………………………………………… Re Carapiet’s Trusts, Manoogian v Sonsino [2002] 989

Lewis

v Attorney-General of Jamaica [2001] 2 AC 50……………………… Westminster City Council v Porter [2003] 135

v The Daily Telegraph Ltd [1964] AC 205…………………………… Ratiu v Conway [2006] 101

v Doerle [1898] 25 OAR 206…………………………………………… Human Dignity Trust v Charity Commissioners [2015] 789

v Eliades [2005] EWHC 2324 (Ch)……………………………………. Harb v Abdul Aziz [2016] 287

v Great Western Railway (1877) 3 QBD 195…………………………. Spread Trustee Co Ltd v Hutcheson [2012] 317; Barnsley v Noble [2016]

1501

v Lewis (1861) 2 Swabey & Tristram 153……………………………… Barrett v Bem [2011] 1117

v Lewis [1904] Ch 656…………………………………………………. Brown v Executors of the estate of HM Queen Elizabeth the Queen

Mother [2008] 425 CA

v Lewis [1908] P 1……………………………………………………… Barrett v Bem [2011] 1117

v Williams [1984] 3 All ER 930 ………………………………………... Whalen v Kelsey [2009] 1297

Lewis’s Estate

re [1893] 25 A 878……………………………………………………… Human Dignity Trust v Charity Commissioners [2015] 789

Lewis’s of Leicester Ltd, re

[1995] 1 BCLC 428…………………………………………………….. Commerzbank AG v IMB Morgan Plc [2005] 1485

261

Lexi Holdings (in administration)

v Pannone and Partners [2009] EWHC 2590 (Ch)…………………… Dellal v Dellal [2015] 1137

Lexi Holdings Plc

v DTZ Debenham Tie Leung Ltd [2010] EWHC 2290 (Ch)…………. Watts v Watts [2014] 1781

LG

v DK [2011] EWHC 2453 COP………………………………………… Re JC [2012] 1211

LG Schuler AG

v Wickman Machine Tool Sales Ltd [1974] AC 235…………………. Rathbone Brothers Plc v Novae Corporate Underwriting [2015] 301

Libertarian Investments Ltd

v Hall [2015] WTLR 241………………………………………………. AIB Group v Mark Redler & Co [2015] 187; Henchley v Thompson [2018]

1289

Liberty Mutual Insurance Company (UK) Ltd

v HSBC plc [2002] EWCA Civ 691…………………………………… Mills v HSBC Trustee (CI) Ltd [2010] 235; Rathbone Brothers Plc v

Novae Corporate Underwriting [2015] 301

Libyan Arab Foreign Bank

v Bankers Trust Co [1989] 1 QB 278…………………………………. Du Preez v Kaupthing Singer & Friedland (IoM) [2011] 561

Lichter

v Rubin [2008] EWHC 450…………………………………………….. JSC Mezhduarodniy Promyshlenniy Bank v Pugachev [2015] 991

Liddell

v Middleton [1996] PIQR 36………………………………………….. Bailey v Warren [2006] 753

Lidden

v Composite Buyers Ltd (1996) 139 ALR 549……………………….. Alexander v Perpetual Trustees WA Ltd [2002] 937

Lieberman

v Morris (1944) 69 CLR 69……………………………………………. Barns v Barns [2011] 1093; Re Barlow, Dalton v Ellis [2008] 1333

Liff

v Peasley [1980] 1 WLR 781…………………………………………… Roberts v Gill [2010] 1223 SC

Lightfoot

v Lightfoot-Brown [2004] All ER (D) 92……………………………… Lightfoot v Lightfoot-Brown [2005] 1031

Lightning

v Lightning Electrical Contractors Ltd [1998] 23(1) Tru LI 35…….. Akers v Samba [2017] 373

Lilleyman

v Lilleyman [2012] WTLR 1007………………………………………. Lilleyman v Lilleyman (costs) [2012] 1033; Christofides v Seddon [2014]

262

215; Miles v Miles [2018] 1347; Roberts v Fresco [2018] 309

Lillicrap

v Nalder and Son [1993] 1 WLR 994…………………………………. Hines v Willans [2002] 299

Lillis

v North West Water Ltd (unreported 10th September 1998)………….. Wilson v Truelove [2003] 609

Lim

v Lim [1973] VR 370…………………………………………………… Mark v Mark [2005] 1223

v Permanent Trustee Company (Unrep 26 March 1981)…………….. Barns v Barns [2011] 1093; Re Barlow, Dalton v Ellis [2008] 1333

Lim Swee Khiang

v Borden Co (Pte) Ltd [2006] 4 SLR 745…………………………….. Relfo Ltd v Varsani [2009] 1019

Lin

v Commissioner of Police for the Metropolis [2015] EWHC 643(QB). Dawson-Damer v Taylor Wessing LLP [2018] 57 CA

Lin Poh Choo

v Camden & Islington Health Authority [1979] UKHL 1…………… Re JDS, Smythe v JDS [2012] 475

Linden Gardens Trust

v Lenesta Sludge Disposal [1994] 1 AC 85…………………………… Hughes v Richards [2011] 997

Lindqvist

v Aklagarkammaren i Jonkoping [2003] ECR I-12971……………… Ordre des barreaux francophones et germanophone v Conseil des


Lindsay

v IRC (1953) 34 TC 379……………………………………………….. Lloyds TSB (PR of Antrobus) v IRC [2002] 1435; Lloyds TSB Private

Bank v Twiddy (HMRC) (No 2) [2005] 1535; Arnander v HMRCC [2007]

51

v Wood [2006] EWHC 2895…………………………………………… Saulle v Nouvet [2008] 729

v United Kingdom (1986) (1986) 9 EHRR CD 555; 49 DR 181……….. Holland v IRC [2003] 207; Burden v UK [2007] 607 4th; Burden v UK

[2008] 1129 Grand Chamber

v United Kingdom [1987] 9 EHRR 203………………………………. Smith v Lancashire NHS Trust [2018] 1469

Lindsay Petroleum Co

v Hurd (1874) LR 5 PC 221……………………………………………. Humphreys v Humphreys [2004] 1425; Green v Gaul [2006] 1391 CA;

Cardigan v Moore [2012] 931; Evans v Lloyd [2013] 1137; Sheffield v

Sheffield [2014] 1039

Lindsley

263

v Woodfull [2004] 2 BCLC 131 ………………………………………... Ultraframe (UK) Ltd v Fielding [2007] 835; FHR European Ventures v

Mankarious [2013] 631

Ling

v Ling [2002] WTLR 553………………………………………………. Rainbird v Smith [2013] 1609; Hives v Machin [2017] 983

Linsen International Ltd

v Humpuss Sea Transport Pte Ltd [2012] EWHC 2339……………… JSC Mezhduarodniy Promyshlenniy Bank v Pugachev [2015] 991

Lipinski’s Will Trusts, re

Gosschalk v Levy [1976] Ch 235……………………………………….. Re Horley Town FC, Hunt v McLaren [2006] 1817

Lipkin Gorman

v Karpnale Ltd [1991] 2 AC 548………………………………………. Gray v Richards Butler [2001] 625; The Public Trustee v Williams [2002]

45; Mahme Trust v Nezhet [2003] 21; Re the Esteem Settlement, Grupo

Torras SA v Al-Sabah [2004] 1; Niru Battery Manufactoring Co v

Milestone Trading [2004] 377; Nolan v Nolan [2004] 1261; Fea v Roberts

[2006] 255; Abou-Rahmah v Abacha [2006] 377; Abou-Rahmah v Abacha

[2007] 1 CA; City Index Ltd v Gawler [2008] 1773; Investec v Glenalla

[2017] 205; Creggy v Barnett [2018] [2018] 35

Lipson

v Canada (2009) SCC 1 Can FC……………………………………….. Antle v R [2010] 373

Lissimore

v Downing [2003] FLR 308……………………………………………. Yeoman’s Row Management Ltd v Cobbe [2008]1461 HL

Lister

v Hesley Hall Ltd [2002] 1 AC 215…………………………………… Balfron Trustees Ltd v Petersen [2002] 157; Dubai Aluminium v Salaam

[2003] 163

v Hodgson (1867) LR Eq 30…………………………………………… Bacon v Howard Kennedy [2000] 169; Pitt v Holt; Futter v Futter [2011]

623 CA; Day v Day [2013] 817

Lister & Co

v Stubbs (1890) 45 Ch D 1…………………………………………….. Daraydan Holdings Ltd v Solland Int. Ltd [2004] 815; McCall v HMRCC

[2008] 865; Ultraframe (UK) Ltd v Fielding [2007] 835; Sinclair


v Versailles Trade Finance [2011] 1043; FHR European Ventures v


264

Partners [2014] 1135 Cadogan Petroleum plc v Tolley [2015] 1505;

Lloyds Trust Co (CI) Ltd v Fragoso [2017] 103

Lithgow & ors

v United Kingdom (1986) 8 EHRR 329 ………………………………. PNPF Trust Company Ltd v Taylor [2009] 1215

Littledale

v Thompson (1879) 4 LR (Ir) 43………………………………………. Fraser v Buckle [2003] 1389

Liverpool CC

v A-G (unreported 15th May 1992)……………………………………… Bath & N E Somerset Council v A-G [2002] 1257; University of London v

Prag [2015] 705

Liverpool District Hospital for Diseases of the Heart

v Attorney-General [1981] 1 Ch 193………………………………….. Re The Christian Brothers of Ireland in Canada [2004] 1079; Young v

A-G [2012] 913

Liversedge

v Anderson [1942] AC 206…………………………………………….. Howell v Trippier [2004] 839

Livesey,

re (unreported 19th December 2002)……………………………………. Re D [2004] 643

v Jenkins [1985] 1 AC 424……………………………………………... Independent Trustee Services v GP Noble Trustees [2012] 1171; Prest v


Livingstone

v Commissioner of Stamp Duties (Qld) (1960) 107 CLR 411……….. CPT Custodian Ltd v Commissioner of State Revenue [2006] 447

v Rawyards Coal Co (1880) 5 App Cas 25……………………………. Hulbert v Avens [2003] 387; Corbett v Bond Pearce [2000] 655 (QBD); Re

JDS, Smythe v JDS [2012] 475; AIB Group v Mark Redler & Co [2015]

187

Lloyd

re (1893) 10 TLR 66……………………………………………………. Re Carapiet’s Trusts, Manoogian v Sonsino [2002] 989

v Branton (1817) 3 Mer 108……………………………………………. AN v Barclays Private Bank & Trust (Cayman) Ltd [2007] 565

v Dugdale [2001] EWCA Civ 1754; [2002] 863……………………….. Evans v HSBC Trust Co (UK) Ltd [2005] 1289

v Grace, Smith & Co [1912] AC 716…………………………………. Balfron Trustees Ltd v Petersen [2002] 157; Dubai Aluminium Co Ltd v

Salaam [2003] 163

v Lloyd (1837) 2 My & Cr 192…………………………………………. Cameron v M&W Mack (ESOP) Trustee Ltd [2002] 647

v Sadler [1978] QB 774………………………………………………… The Pollen Estate Trustee Co Ltd v HMRC [2013] 1593

Lloyd’s

265

v Harper (1880) 16 Ch D 290………………………………………….. Re Barlow, Dalton v Ellis [2008] 1333

Lloyds Bank plc

v Byrne & Byrne [1993] 1FLR 369…………………………………… The Mortgage Corporation v Lewis Silkin [2000] 357

v Duker [1987] 1 WLR 1324………………………………………….. HMRCC v Trustees of Peter Clay Discretionary Trust [2008] 843 HC

v Marcan [1973] 1 WLR 1987…………………………………………. Inland Revenue v Hashmi [2002] 19 Ch

v Picken [1962] CLY 2611…………………………………………….. Preedy v Dunne [2015] 1795

v Rogers (The Times 24th March 1997 CA)……………………………. Roberts v Gill [2010] 1223 SC

v Rogers [1999] EWCA Civ 1277……………………………………… Tritton Development Fund Ltd v Fortis Bank (Cayman) Ltd [2007] 1483

v Rosset [1991] 1 AC 107……………………………………………… Mollo v Mollo [2000] 227; Rowe v Prance [2000] 249; The Mortgage

Corporation v Lewis Silkin [2000] 357; Banner Homes v Luff

Developments [2000] 473; Healey v Brown [2002] 849; Winsper v Perrett

[2002] 927; Jiggins v Brisley [2003] 1141; Hyett v Stanley [2003] 1269;

Buggs v Buggs [2004] 799; Oxley v Hiscock [2004] 709; Cobbe v Yeomans

Row Management Ltd [2005] 625 Ch; Lightfoot v Lightfoot-Brown [2005]

1031; Crossley v Crossley [2006] 225; Stack v Dowden [2006] 511 CA; R v

Fuller [2006] 863; Vinaver v Milton Asbury Ltd [2006] 1677; Stack v

Dowden [2007] 1053 HL; Turner v Jacob [2008] 307; Webster v Webster

[2009] 339; Luo v Estate of Hui & anr [2009] 849; Griffiths v Cork [2009]

955; Abbott v Abbott [2009] 1675; Jones v Kernott [2009] 1771 Ch; De

Bruyne v de Bruyne [2010] 1525; Williams v Lawrence [2011] 1455;

Jones v Kernott [2012] 125 SC; Scott v Southern Pacific Mortgages Ltd

[2015] 1067; Herbert v Doyle [2015] 1573; Legg v Burton [2017] 1017

Lloyds Bank International (Cayman) Ltd

v Byleven Corporation SA [1994-95] CILR 519……………………… IFG International v French [2013] 251; IFG International v French

[2014] 1191

Lloyds Bank Private Banking (CI) Ltd

v Cala Cristal SA 1996 JLR N-20…………………………………….. Alhamrani v Alhamrani [2008] 941 JCA; Alhamrani v Russa

Management Ltd [2007]1317

Lloyds TSB Bank plc

v Markandan &Uddin [2012] EWCA Civ 65…………………………. Davisons Solicitors v Nationwide BS [2013] 393; AIB Group (UK) plc v

266

Mark Redler [2013] 1303; Santander UK plc v RA Legal Solicitors [2014]

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

v A’Court [2016] 1027

Lloyds TSB Foundation for Scotland

v Lloyds Banking Group plc [2013] UKSC 3………………………… Woodland Trust v Loring [2015] 159

Lloyd’s TSB General Insurance Holdings Ltd

v Lloyds Bank Group Insurance Co Ltd [2003] UKHL 48…………. Re Various Incapacitated Persons [2018] 1511

Lloyds TSB Private Banking plc

v IRC (‘Antrobus No 1’) [2002] WTLR 1435…………………………. Rosser v IRC [2003] 1057; Williams v HMRC [2005] 1421; Arnander v

HMRCC [2007] 51; Golding v HMRCC [2011] 1183

v Twiddy (HMRCC) (‘Antrobus No 2’) [2005] WTLR 1535………… Arnander v HMRCC [2007] 51

Lloyds UDT Finance Ltd

v Chartered Finance Trust Holdings Plc [2002] STC 956…………… Holland v IRC [2003] 207

Lo-Line Electric Motors Ltd, re

[1988] Ch 477…………………………………………………………… M v M [2013] 1725

Lobb (Alec) (Garages) Ltd

v Total Oil (Great Britain) Ltd [1983] 1 WLR 87…………………… Evans v Lloyd [2013] 1137

[1985] 1 WLR 173………………….. Evans v Lloyd [2013] 1137

Locabail UK Ltd

v Bayfield Properties Ltd [2000] QB 45……………………………… Chelleram v Chelleram [2002] 675

v Emmanuel (unreported 25th May 2000)……………………………… Westminster City Council v Porter [2003] 135

Local Authority

re. a (Inquiry:Restraint on Publication) [2004] Fam 96…………….. DL v A Local Authority [2012] 1713

v A (by her litigation friend the Official Solicitor) [2010] EWHC 1549……………………………………………. XCC v AA [2012] 1645; DL v A Local Authority [2012] 1713

v A (by her Guardian ad litem); A Local authority v C

[2010] EWHC 978 Fam ……………………………………….. Re E [2011] 203; DL v A Local Authority [2012] 1713

v a Mother and Child [2001] 1 Costs LR 136………………………… Re Radcliffe [2005] 1395

v TH [2010] EWHC 3605 Fam………………………………………… Hillingdon, London Borough v Neary [2011] 769

v TZ (by his litigation friend the Official Solicitor) (No 2) [2014] COPLR 159……………………………………………. Ross v A [2016] 495; Re KJP [2016] 687

Local Authority X

267

v MM and KM [2007] EWHC 2003 Fam……………………………… DL v A Local Authority [2012] 1713; Walker v Badmin [2015] 493; Elliott

v Simmonds [2016] 1355

Lochowiak (deceased), re

[1977] SASC 6301……………………………………………………… Leeburn v Derndorfer [2004] 867

Lock International

v Beswick [1989] 1 WLR 1268…………………………………………. Jennings v Rice [2002] 367 CA; Hopper v Hopper [2009] 805

Locke

v Camberwell Health Authority [1991] 2 Med LR 249………………. Estill v Cowling Swift Kitchen [2000] 417

Locker’s Settlement, re

[1977] 1 WLR 1323……………………………………………. St Mary & St Michael Parish Advisory Co v Westminster Roman Catholic


Lockyer

v HMRC [2013] EWCA Civ 1864……………………………………… Ross v HMRC [2018] 1417

L’Office Cherifien

v Yamashita-Shinnihon Steamship Co [1994] 1 AC 486……………. Re A’s undertaking, Re B’s undertaking [2005] 1; Ben Nevis Holdings Ltd

v HMRC [2014] 1

Lofthouse (an infant) , re

(1885) 29 ChD 921……………………………………………………… Pitt v Holt; Futter v Futter [2011] 623 CA; Futter v HMRCC; Pitt v

HMRCC [2013] 977

Loftus, re

Green v Gaul [2005] WTLR 1325 Ch………………………………….. Davies v Sharples [2006] 839; Green v Gaul [2006] 1391 CA; Dobson v

Heyman [2010] 1151

deceased, re [2007] 1 WLR 86 Henchley v Thompson [2018] 1289

Logan

v Wienholt (1883) 1 Cl & F 611………………………………………. Barns v Barns [2005] 1093

Logicrose Ltd

v Southend United Football Club Ltd [1988] 1 WLR 1256………….. Daraydan Holdings Ltd v Solland Int. Ltd [2004] 815; Murad v al-Saraj

[2005] 1573

Lohia

v Lohia [2001] WTLR 101……………………………………………... Ali v Khan [2009] 187; Pecore v Pecore [2007] 1591; M v M [2013] 1725

London Association for Protection of Trade

v Greenlands Ltd [1916] AC 15………………………………………. Hostick v The New Zealand Railway & Locomotive Society Waikato

268

Branch [2007] 1563

London Assurance Company

v Sainsbury (1783) 3 Dougl 246………………………………………. Rathbone Brothers Plc v Novae Corporate Underwriting [2015] 301

London Borough

of Barking and Dagenham v Stamford Asphalt Co Ltd

(1997) 82 BLR 25……………………………………………… Rathbone Brothers Plc v Novae Corporate Underwriting [2015] 301

of Bexley v Maison Maurice Ltd [2006] EWHC 3192 (Ch)………….. Fielden v Christie-Miller [2015] 1165

London, Chatham and Dover Railway Co

v South Eastern Railway Co [1893] AC 429…………………………. Pope v HMRCC [2013] 287

London and Cheshire Insurance co Ltd

v Laplagrene Property Co Ltd [1971] Ch 499………………………... Scott v Southern Pacific Mortgages Ltd [2015] 1067

London Drugs Ltd

v Kuehne & Nagel International Ltd (1990) 45 BCLR (2d) 1……….. Giles v Westminster Savings Credit Union [2006] 1745

London & Regional Investments Ltd

v TBI Plc [2002] EWCA Civ 355……………………………………… Cobbe v Yeomans Row Management Ltd [2005] 625 Ch; Yeoman’s Row


Ltd v Cobbe [2008]1461 HL

London School of Electronics Ltd, re

[1986] Ch 211……………………………………………………………. Shah v Shah [2012] 165

London & South Western Railway

v Gomm (1882) 20 Ch D 562…………………………………………… Wilson v Truelove [2003] 609

London Wine Shippers Ltd

[1986] PCC 121………………………………………………………… Habana Ltd v Kaupthing Singer & Friedlander [2011] 275

Londonderry’s Settlement, in re,

Peat v Walsh [1965] Ch 918…………………………………………… Rouse v IOOF Australia Trustees [2001] 111; Re the Angora Trust,

Rosewood v Schmidt [2001] 1081; Taylor v Midland Bank Trust Company

[2002] 95; Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2002]

337; Schmidt v Rosewood Trust Ltd [2003] 565 PC; Re Schmidt [2004]

887; Wendt v Orr [2005] 223; Foreman v Kingstone [2005] 823; Crowe v

Stevedoring Employees Retirement Fund Pty Ltd [2005] 1271; AN v

Barclays Private Bank & Trust (Cayman) Ltd [2007] 565; Bathurst v

Kleinwort Benson (Channel Islands) Trustees Ltd [2007] 759; Breakspear

269

v Ackland [2008] 777; Re X (Trust) [2013] 731; Dawson-Damer v Taylor

Wessing LLP [2016] 253; Blades v Isaac [2016] 589; Erceg v Erceg

[2016] 1575; Dawson-Damer v Taylor Wessing LLP [2018] 57 CA; Lewis

v Tamplin [2018] 215

Long

v Bishop of Capetown (1863) 4 Searle 162 PC……………………….. Shergill v Kaira [2014] 1729 SC

v Blackall (1797) 7 TR 100……………………………………………. Re Barlow, Dalton v Ellis [2008] 1333

v Farrer & Co [2004] BPIR 1218……………………………………... Blades v Isaac [2016] 589

v Webb (1912) 13 CLR 503…………………………………………… IRC v Eversden [2003] 893 CA

Longford, the

(1889) 14 PD 34………………………………………………………… R (ZYN) v Walsall MBC [2014] 1649

Longman

v Viscount Chelsea (1989) 58 P&CR 189…………………………….. Jones v Jones [2006] 1847

Lonhro Plc

v Al Fayed (No 2) [1992] 1 WLR 1……………………………………. Banner Homes v Luff Developments [2000] 473; Twinsectra v Yardley

[2000] 527 CA; Halley v The Law Society [2003] 845; Shalson v Russo

[2003] 1165; Cobbe v Yeomans Row Management Ltd [2005] 625 Ch

v Al Fayed (No 5) [1993] 1 WLR 1489………………………………… Law Society v Isaac & Isaac Holdings Ltd [2011] 425

v Shell Petroleum Co Ltd [1980] 1 QB 358………………………….. North Shore Ventures Ltd v Anstead Holdings Inc [2012] 1241; Prest v


Lonsdale (trading as Lonsdale Agencies)

v Howard & Hallam [2007] UKHL 32…………………………………..Erdal v HMRCC [2011] 1761

Longstaff

v Birtles [2002] 1 WLR 470……………………………………………. Ratiu v Conway [2006] 101

Lord

Cable, re [1977] 1 WLR 7……………………………………………… Re Hamblett, (dec’d) [2009] 559

Chesham, re (1886) 31 Ch D 466……………………………………… Scarfe v Matthews [2012] 1579

Chesterfield’s Settled Estates [1911] 1 Ch 237………………………. Cardigan v Moore [2012] 931

Chichester v Coventry (1867) LR 2 HL 71…………………………… Race v Race [2002] 1193

Gisborough’s Settled Estates, re [1921] 2 Ch 39…………………….. Kain v Hutton [2008] 1381 NZSC

Lilford v Powys Keck (No 1) (1862) 30 Beav 295……………………. Re Bowles, Hayward v Jackson [2003] 335

Lilford v Glynn [179] 1 WLR 78……………………………………… Ilott v The Blue Cross [2017] 533

270

Napier and Ettrick v Hunter [1993] AC 713………………………… Angove’s Pty Ltd v Bailey [2016] 1309

Northburnholme, re [1912] 1 Ch 489………………………………… Harrison v Tucker [2003] 883

Ashburton v Pape [1913] 2 Ch 469…………………………………… Kousouros v O’Halloran [2015] 1023

Grey v Lady Grey (1673) 23 ER 185 Ch……………………………… Frame v Rai [2015] 1539

Sudeley v The Attorney- General [1897] AC 11…………………….. Daffodil v IRC [2002] 795; Re Hemming [2008] 1833

Walpole v Lord Orford (1797) 3 Ves 402……………………………. Kasperbauer v Griffith [2000] 333; Birch v Curtis [2002] 965; Barns v

Barns [2005] 1093

Lord

v Hunter and RF Kershaw Ltd (No 1) [1993] AC 713………………. Re Japan Leasing (Europe) plc [2000] 301; Rathbone Brothers Plc v


Lornamead Acquisitions

v Kaupthing Bank HF [2013] 1 BCLC 73…………………………….. James v James [2018] 1313

Lort-Williams

v Lort-Williams [1951] P 395…………………………………………. Quan v Bray [2015] 885

Louth

v Diprose [1992] 175 CLR 621………………………………………… Prendergast v Joyce [2010] 289; Evans v Lloyd [2013] 1137

Loveday

in re [1900] P 155………………………………………………………. In re Flood [2002] 189

v Renton (No 2) [1992] 3 All ER 184………………………………….. Jemma Trust Co Ltd v Liptrott [2003] 1427

Loveless

v Earl [1999] EMLR 530………………………………………………. Ratiu v Conway [2006] 101

Lowe

v Fahey [1996] 1 BCLC 262…………………………………………… Clark v Cutland [2004] 629

v Thomas (1854) 5 De G, M & G 315…………………………………. Vocicevic v Aleksic [2018] 1545

Lowry

v Reid (1927) NI 142 CA……………………………………………….. Re Kane (dec'd), Mulholland v Kane [2009] 1521

Lowsley

v Forbes [1999] 1 AC 329……………………………………………… Re K [2007] 1007

Lowson

v Coombes [1999] Ch 373……………………………………………… Collier v Collier [2003] 617; Barrett v Barrett [2009] 201; Jones v Kernott

[2012] 125 SC

Lowther

271

v Bentinck (1875) LR 19 Eq 166……………………………………… Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2002] 337

Lowthorpe-Lutwidge

v Lowthorpe-Lutwidge [1935] P 151…………………………………. Lamothe v Lamothe [2006] 1433

Loxston, re

Abbot v Richardson [2006] WTLR 1567……………………………… Schrader v Schrader [2013] 701

LPJ Investments Pty Ltd

v Howard Chia Investments Pty [No 2] [1990] 74 LGRA 290………. Libertarian Investments Ltd v Hall [2015] 241

LRT Pensions Fund Trustee Co Ltd

v Hatt [1993] OPLR 225……………………………………………….. Adam v Theodore Goddard [2000] 349

Lubbe

v Cape plc [2000] 1 WLR 1545 ……………………………………….. Chellaram v Chellaram [2002] 675; Al-Bassam v Al-Bassam [2004] 157;

Al-Bassam v Al-Bassam (No 3) [2004] 757 CA; Hindocha v Gheewala

[2004] 1119

Lucking’s Will Trusts, re

[1968] 1 WLR 866……………………………………………………… Shaker v Al-Bedrawi [2003] 105

Luckwell

v Limata [2014] EWHC 502 (Fam)……………………………………. KA v MA [2018] 125

Lucy

v WT Henlys Telegraph Works [1970] 1 QB 393……………………. Roberts v Gill [2010] 1223 SC

Luke

v IRC [1963] AC 557…………………………………………………… Rogge v HMRCC [2012] 537; The Pollen Estate Trustee Co Ltd v HMRC

[2013] 1593

v South Kensington Hotel Company (1879) 11 Ch 121 ……………… Birdseye v Roythorne & Co [2015] 961

Lunch

v Burke [1995] 2 IR 159………………………………………………... Prendergast v Joyce [2010] 289

Lutea Trustees Ltd

v Orbis Trustees Guernsey Ltd [1998] SLT 471……………………... Spread Trustee Co Ltd v Hutcheson [2010] 315; Spread Trustee Co Ltd v


Luton

v White (1808) 15 Ves 442……………………………………………. Sinclair Investments v Versailles Trade Finance [2011] 1043

Luxe Holding Ltd

v Midland Resources Holding Ltd [2010] EWHC 1908 (Ch)……….. Akers v Samba [2017] 373

272

Luxor (Eastbourne) Ltd

v Cooper [1941] AC 108………………………………………………. Jones v Kernott [2012] 125 SC

Lyell

v Kennedy (No 4) (1889) 14 App Cas 437…………………………….. High Commissioner for Pakistan v Nizam of Hyderabad [2016] 1763

Lyle & Scott

v Scott’s Trustees [1959] AC 763……………………………………… Hurst v Crampton Bros (Coopers) Ltd [2003] 659; Pennington v

Crampton [2005] 559

Lynall (dec’d), re

Lynall v IRC (1971) 47 TC 375 ……………………………………….. Arkwright v IRC [2004] 181 SpC; Executors of MacArthur v HMRCC

[2008] 1185; Erdal v HMRCC [2011] 1761

Lynch

v Burke (1995) 5 Irish Tax Reports 271……………………………….. Drakeford v Cotton [2012] 1135

Lyons’s PR

v HMRCC [2007] WTLR 1257 ……………………………………… Buzzoni v HMRCC [2011] 1163

Lysaght,

re [1996] Ch 191………………………………………………………… Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2004] 1; Jerome

v Kelly [2004] 681 HL; Fraser v Canterbury Diocesan Board of Finance

(No 2) [2005] 1499 HL; Official Assignee in Bankruptcy v Wilson [2008]

1235; Sidney & North v British Columbia [2017] 135

v Edwards (1876) 2 Ch D 499…………………………………………. Scott v Southern Pacific Mortgages Ltd [2015] 1067

Lyus

v Prowsa Developments Ltd [1982] 1 WLR 1044…………………….. Lloyd v Dugdale [2002] 863

M

M

re, [2008] EWHC 3425 [Fam]…………………………………………. Re M, ITW v Z [2009] 1791

re, [2009] EWHC 2525 COP…………………………………………… Re JDS, Smythe v JDS [2012] 475

273

re, [2010] 3 All ER 682………………………………………………… Re Jones [2016] 661

re, (Statutory Will), ITW v Z [2009] WTLR 1791…………………… Re G (TJ) [2011] 231; SM v HM [2012] 281; Re JDS, Smythe v JDS

[2012] 475; Re JC [2012] 1211; NT v FS [2013] 867; Re Gladys Meek,

Jones v Parkin [2014] 1155; Re Jones [2016] 661; ADS v DSM [2017]

819; SAD v SED [2018] 1439

v Secretary of State for Work and Pensions [2006] AC 91………….. Smith v Lancashire NHS Trust [2018] 1469

Maassen

v Clough [2006] NZHC 856…………………………………………… Re Allen, Lewis v Vincent [2008] 1691

Mabro

v Eagle Star [1932] 1 KB 485…………………………………………. Roberts v Gill [2010] 1223 SC

MB, in re

[1997] 2 FLR 426………………………………………………………. Masterman-Lister v Brutton [2003] 259 CA

McAdam, in re

[1946] Ch 73…………………………………………………………….. Newman v Clarke [2017] 599

McArdle, re

[1951] Ch 669…………………………………………………………… Pennington v Waine [2002] 387 CA

McAteer

v Lismore [2002] BPIR 804…………………………………………….. Re Vos, Dick v Kendall Freeman [2005] 1619

McCall

v HMRC [2009] NICA 12……………………………………………… HMRCC v Brander [2010] 1545; HMRC v Pawson [2013] 469; The

Trustees of David Zetland Settlement v HMRCC [2013] 1065; Best v

HMRC [2014] 409; Curtis Green v HMRC [2015] 1337; Vigne v HMRC

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

McCann

v Switzerland Insurance Australia Ltd (2000) 203 CLR 579……….. Youyang Pty Ltd v Minter Ellison [2003] 753

McCarthy

v Pratt [1965] 1 WLR 1025…………………………………………… Re Rochelle deceased, Padgham v Rochelle [2002] 1483

Macartney, re


McCartney

v Mills McCartney [2008] EWHC 1339 Fam…………………………. AR v AR [2012] 373; WA v Exors of HA [2015] 1471

McCaughey

274

v Commissioner of Stamp Duties (1945) 46 SR, NSW 192………….. Re Hemming [2008] 1833

Macauley & Farley

v Premium Life Assurance Co Ltd [2000] WTLR 261………………. Daniels v Thompson [2004] 511

Macaura

v Northern Assurance Co Ltd [1925] AC 619……………………….. Re Poyiadjis [2004] 1169; Luo v Estate of Hui & anr [2009] 849

McCaw

v United Church of Canada (1991) 4 OR (3rd) 481…………………… Re The Christian Brothers of Ireland in Canada [2004] 1079

McClelland

v Hyde [1941] NI 1……………………………………………………. Ham v Ham [2014] 255

Macleod, ex parte

[1946] CPD 312…………………………………………………………. Mark v Mark [2005] 1223

McCleod

v Johns [1981] 1 NSWLR 347…………………………………………. Barns v Barns [2005] 1093

McColgan, re

[1969] 2 OR 152………………………………………………………… Campbell v Shamata [2002] 1289

McConagle

v Starkey [1997] 3 NZLR 635…………………………………………. Marley v Rawlings [2011] 595 Ch D; Marley v Rawlings [2012] 639 CA

McCormick

v Grogan (1869) LR 4 HL 82………………………………………….. Banner Homes v Luff Developments [2000] 473; Twinsectra v Yardley

[2000] 527 CA; Halley v The Law Society [2003] 845; Shalson v Russo

[2003] 1165; Sinclair Investment Holdings SA v Versailles Trade Finance

Ltd [2006] 1655; Davies v HMRCC [2009] 1151; Bagus Investments Ltd v

Kastening [2012] 1675

McCreary, re

(1978) 265 Ex 87………………………………………………………. In the matter of the Smouha Family Trust [2000] 133

MacCulloch Estate, re

(1991) 102 NSR (2d) 147………………………………………………. Critchley v Critchley [2008] 1563

McCullough, re

[1965] NILR 73 …………………………………………………………. Ulrich v Treasury Solicitor [2005] 385

McDermid, in the estate of

[1994] Can LII 4950…………………………………………………….. Marley v Rawlings [2012] 639 CA

MacDonald

275

re (1982) 35 OR (2d) 578………………………………………………. Re Merry deceased, Meredith v Plaxton [2003] 425

v Burns (1940) SC 376………………………………………………… Shergill v Kaira [2014] 1729 SC

v Coys of Kensington (Sales) Ltd [2004] 1 WLR 2775………………. Charter Plc v City Index Ltd [2006] 1705

v Dextra Accessories [2005] STC 1111……………………………….. Routier v HMRC [2014] 1717; Routier v HMRC [2016] 1663

v Horn [1995] 1 All ER 961……………………………………………. d’Abo v Carleton Paget [2000] 863; AMP (UK) plc v Barker [2001] 1237;

Chessels v British Telecom [2002] 719; STG Valmet Trustees v Brennan

[2002] 273; Crowe v Stevedoring Employees Retirement Fund Pty Ltd

[2005] 1271; Breadner v Granville-Grossman (costs) [2006] 411;

Professional Trustee v Infant Prospective Beneficiary [2007] 1631;

Kynnersley v Wolverhampton CC [2008] 65; Wingate v Butterfield Trust

(Bermuda) Ltd [2008] 543 (Costs); Re Hemming [2009] 233; Kain v

Hutton (Beddoe) [2009] 301; Serious Organised Crime Agency v

Szepietowski [2009] 1239; Re X (Trust) [2013] 731; Green v Astor [2013]

1489; Blades v Isaac [2016] 589; Pettigrew v Edwards [2017] 675

v McDonald (1935) 35 SR (NSW) 173………………………………… Re Barlow, Dalton v Ellis [2008] 1333

MacDougall

v MacDougall (2005) 262 DLR (4th) 120 Ont CA……………………… Easingwood v Cockcroft [2016] 1675

Macduff, in re

[1896] 2 Ch 451…………………………………………………………. Attorney-General of the Cayman Islands v Wahr-Hansen [2001] 345; The

Independent Schools Council v Charity Comm. [2012] 41; Helena


McEachern

v Royal Bank of Canada [1991] 2 WWR 702…………………………. Giles v Westminster Savings Credit Union[2006] 1745

McElroy

v Flynn [1991] ILRM 294……………………………………………… Fraser v Buckle [2003]1389

McEvoy

v AA Welding and Fabrications Ltd [1998] PIQR 266……………… Piggott v Aulton [2003] 445

v Belfast Banking Co Ltd [1934] NI 67 ……………………………… Collier v Collier [2003] 617; Griffiths v Cork [2009] 955

McFarlane

v IRC [1929] 14 TC 540……………………………………………….. Rogge v HMRCC [2012] 537

v McFarlane [1972] NI 59…………………………………………….. Stack v Dowden [2007] 1053 HL

v McFarlane, Parlour v Parlour [2005] Fam 171…………………… Charman v Charman [2007] 1151 CA

276

MacFirbhisigh

v C I Trustees and Executors Ltd [2015] JRC 233………………….. O’Keefe v Caner [2017] 615

McGovern

v Attorney General [1982] Ch 321…………………………………… Re English PEN [2008] 1799; Hanchett–Stamford v A-G [2009] 101; Re

Odstock Private Care Ltd [2008] 675; Re The Wolf Trust [2006] 1467;

Human Dignity Trust v Charity Commissioners [2015] 789

McGrath

v Wallis [1995] 2 FLR 114…………………………………………….. Vajpeyi v Yusaf [2004] 989; Ali v Khan [2009] 187; Pecore v Pecore

[2007] 1591

MacGregor

re [1985] VR 861……………………………………………………….. Masterman-Lister v Jewell [2002] 563 QBD

v Adcock [1977] STC 206……………………………………………… Beckman v IRC [2003] 773; Trustees of the Nelson Dance Family

Settlement v HMRCC [2008] 891

McHardy and Sons

v Warren [1994] 2 FLR 338…………………………………………… Abbott v Abbott [2009] 1675

MacKay

v Wilson (1947) 47 SR (NSW) 315……………………………………. Allardyce v Roebuck [2004] 779

McKay

v McCleod (unreported 10th January 1952)……………………………. Shergill v Kaira [2014] 1729 SC

v McSparran (1974) NILR Ch 136……………………………………. Layton v Newcombe [2002] 541

McKay Securities Ltd

v Surrey County Council [1998] All ER (D) 703…………………….. Thompson v Bee [2010] 357

McKenna

v Herlihy (1920) 7 TC 620…………………………………………….. McCall v HMRCC [2008] 865; McCall v HMRCC [2011] 1823

McKennitt

v Ash [2008] QB 73……………………………………………………. Independent News and Media v A [2010] 55

MacKenzie

v Coulson (1869) LR 8 Eq 368…………………………………………. Re A Trust Company Ltd [2008] 377

v McKenzie [2003] EWHC 601 (Ch)…………………………………… Humphreys v Humphreys [2004] 1425; Vinaver v Milton Asbury Ltd

[2006] 1677

v Nutter 2007 SLT (Sh CT) 17…………………………………………. Stack v Dowden [2007] 1053 HL; Davis v Jackson [2017] 465

McKerr (AP) (Respondent) (N. Ireland), in re

277

[2004] UKHL 12………………………………………………………… Hand v George [2017] 495

McKerrell, in re

[1912] 2 Ch 648………………………………………………………….. Murphy v Holland [2004] 239

Mackie, re

[1986] OJ No 289………………………………………………………. Campbell v Shamata (additional reasons) [2002] 1299

McKinley

v Minister for Defence [1992] 2 IR 333 ……………………………….. Fraser v Buckle [2003]1389

MacKinnon

v Regent Trust Company Ltd [2004] JRC 211; ………………………. CI Law Trustees Ltd v Minwalla [2006] 807; A v A [2009] 1; Official

Assignee in Bankruptcy v Wilson [2008] 1235

v Voigt [1998] 3 VR 543……………………………………………….. Nolan v Nolan [2004] 1261

Macklin

v Dowsett [2005] WTLR 1561; [2004] EWCA Civ 904………………. Wright v Hodgkinson [2005] 435; Turkey v Awadh [2006] 553; Crossfield

v Jackson [2015] 1519

Maclaine Watson & Co Ltd

v International Tin Company

[1988] Ch 1……………………………………………………………… Tasaruff Mevduati Sigorta Fonu v Merrill Lynch [2011] 1249

[1989] Ch 253…………………………………………………………… Tasarruf Mevduati v Merrill Lynch [2010] 1287; Tasaruff Mevduati


MacLaren’s Settlement Trusts

[1951] 2 All ER 414……………………………………………………. Taube Trustees v HMRCC [2011] 1

McLaughlin’s Application for Judicial Review

[2016] NIQB 11………………………………………………………… Smith v Lancashire NHS Trust [2018] 1469

[2016] NIQB 53………………………………………………………… Smith v Lancashire NHS Trust [2018] 1469

McLear

v McLear Estate (2000) 33 ETR (2d) 272…………………………….. Pecore v Pecore [2007] 1591; Frame v Rai [2015] 1539

Macluran

v Macluran (1897) 77 LT 474…………………………………………. Haines v Hill [2008] 447

Macmanaway, the

[1951] AC 161………………………………………………………….. R (ZYN) v Walsall MBC [2014] 1649

MacMillan Inc

v Bishopsgate Investment Trust Plc (No 3) [1995] 1 WLR 978……… Pennington v Waine [2002] 387 CA; Sinclair Investments v Versailles

278

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

Finance [2011] 1043; Independent Trustte Services v GP Noble Trustees

[2012] 1171; Credit Agricole v Papadimitriou [2016] 109; Akers v Samba

[2017] 373

[1996] 1 WLR 387…………… Akers v Samba Financial Group [2015] 931; Hamilton v Hamilton [2016]

1699

McMinn

v McMinn [2003] 2 FLR 823…………………………………………… Harb v King Fahd bin Abdul Aziz [2006] 609; Haines v Hill [2008] 447

McNally, re

[1967] NZLR 521………………………………………………………. Patchett v Williams [2006] 639

McNaughton, re

(unreported 8th December 1994) NSW SC……………………………… Re Dion Investments Pty Ltd [2014] 1333

McNichol

v Balfour Beatty Rail Maintenance Ltd [2002] IRLR 711…………… Bailey v Warren [2006] 753

MacNiven

v Westmoreland [2001] 2 WLR 337…………………………………… Tee v HMIT [2002] 1231 SpC; Dextra Accessories v Macdonald [2003]

349 SpC; Trennery v West [2004] 293 CA; Macdonald v Dextra

Accessories [2003] 675 Ch; West v Trennery [2003] 739; Retirement Care

Group Ltd v HMRCC [2008] 913; McLaughlin v HMRCC [2012] 855;

Bowring v HMRC [2016] 79; Rangers v A-G for Scotland [2017]1093

McNulty, re

McNulty v McNulty [2002] WTLR 737 ……………………………….. P v E [2007] 691; Zurrinkhat v Kamal [2013] 1477; Berger v Berger

[2014] 35

MacParland

v Conlon [1930] NI 138………………………………………………… Gray v Richards Butler [2001] 625

McPhail

v Doulton [1971] AC 424………………………………………………. Breadner v Granville- Grossman [2000] 829;R v District Auditor No3

Audit District W Yorks [2001] 787; Re the Angora Trust Rosewood v

Schmidt [2001] 1081 IoM HC; Twinsectra v Yardley [2002] 423 HL;

Schmidt v Rosewood Trust Ltd [2003] 565 (PC); Re the Fletcher

Challenge Energy Employee Educational Fund, Galley v Gordon [2004]

199; Foreman v Kingstone [2005] 823; Barns v Barns [2005] 1093; Re

279

Horley Town FC, Hunt v McLaren [2006] 1817; OT Computers Ltd v

First National Tricity Finance Ltd [2007] 165; Re Harding, Gibbs v

Harding [2007] 479; Christian Brothers of Western Australia Inc’s

Trustees v Attorney-General of Western Australia [2007] 1375; Gomez v

Gomez-Manche Vives [2008] 621 HC; Shah v Shah [2011] 519; Pitt v

Holt; Futter v Futter [2011] 623 CA; Re X (Trust) [2013] 731; Futter v

HMRCC; Pitt v HMRCC [2013] 977; Lewis v Tamplin [2018] 215

McPherson

v IRC [1988] STC 362………………………………………………….. Rysaffe Trust Company (CI) Ltd v IRC [2002] 65 SpC; Parry v HMRCC

[2014] 1265

Macrae

v Macrae [1949] P397………………………………………………….. Tuczka v HMRCC [2011] 1099

MacShannon

v Rockware Glass Ltd [1978] AC 795………………………………… Oakley v Osiris Trustees Ltd [2009] 461 PC; J v U; U v J (no 2) (Domicile)

[2017] 565

McWilliams

v Sir William Arrol & Co Ltd [1962] 1 WLR 29…………………….. Feltham v Freer Bouskell [2013] 1363

Macaura

v Northern Assurance Co Ltd [1925] AC 619………………………… Prest v Petrodel Resources Ltd [2013] 1249

Macedo

v Stroud [1922] 2 AC 330……………………………………………… Pennington v Waine [2002] 387 CA

Macedonian Orthodox Community Church St Petka Inc v Petar [2006] NSWCA 160,………………………………………….. Re Macedonian Orthodox Community Church St Petka Inc’s application

(No 3) [2007] 1429

re application [2004] NSWSC 388……………………………………. Re Macedonian Orthodox Community Church St Petka Inc’sapplication

(No 3) [2007] 1429

re application (No 2) (2005) 63 NSWLR 441…………………………. Re Macedonian Orthodox Community Church St Petka Inc’s application

(No 3) [2007] 1429

Machu, re

(1882) 21 Ch D 838……………………………………………………… Re Nathan, Nathan v Leonard [2002] 1061

Mackowik

v Kansas City (1906) 94 SW 256…………………………………..….. M v M [2013] 1725

280

Macro

v Thompson (No 3) [1997] 2 BCLC 36……………………………….. Cottrell v King [2005] 63

Macro (Ipswich), re

[1994] 2 BCLC 354……………………………………………………... Hurst v Crampton Bros (Coopers) Ltd [2003] 659; Pennington v

Crampton [2005] 559

Maddison

v Alderson (1883) 8 App Cas 467……………………………………… Jennings v Rice [2002] 367 CA; Healey v Brown [2002] 849; Barns v

Barns [2005] 1093Thorner v

Major [2008] 1289 CA

Madge’s Settlement, re

(unreported 17th May 1994 (Jersey)……………………………………... In the matter of the Smouha Family Trust [2000] 133

Madoff Securities International Ltd

v Raven [2011] EWHC 3102…………………………………………… JSC Mezhdunarodniy Promy’nniy Bank v Pugachev [2015] 1761

Madsen Estate

v Saylor (2004) 13 ETR (3d) 44 (Ont SCJ); (2005) 261 DLR…………. Madsen Estate v Saylor [2007] 1579

(4th) 597 (Ont CA); [2007] WTLR 1579………………………………… Pecore v Pecore [2007] 1591

Maelor-Jones

v Heywood-Smith (1989) 54 SASR 285 ………………………………. Santander UK plc v RA Legal Solicitors [2014] 495; Santander UK plc v


Magdalen College Oxford

v Attoreny-General (1857) 6 HL Cas 189…………………………….. Cattley v Pollard [2007] 245

Magenta Finance and Trading Co

v Savings and Investment Bank Ltd (in liquidation)

[1984-86] MLR 116……………………………………………. Habana Ltd v Kaupthing Singer & Friedlander [2011] 275; Du Preez v


Magill

v Weeks [2002] 2 WLR 37……………………………………………… Bath & NE Somerset Council v Attorney-General [2002] 1257

Magnus

v Queensland National Bank (1888) LR 37 Ch D 466………………... Youyang Pty Ltd v Minter Ellison [2003] 753; AIB Group v Mark Redler

& Co [2015] 187

Maguire

re, [2010] 2 NZLR 845…………………………………………………. Erceg v Erceg [2016] 1575

281

v Makaronis (1997) 188 CLR 449…………………………………….. Youyang Pty Ltd v Minter Ellison [2003] 753; Sinclair Investments v

Versailles Trade Finance [2011] 1043; AIB Group v Mark Redler & Co

[2015] 187

Maharaj

v Chand [1986] AC 898………………………………………………... Luo v Estate of Hui & anr [2009] 849

v Johnson [2015] UKPC 28…………………………………………….. Ingrey v King [2016] 131

Mahesan

v Malaysia Housing Society [1979] AC 374…………………………… Twinsectra v Yardley [2000] 527 CA

Mahon

v Lawlor [2010] IESC 58……………………………………………….. Cawley v Lillis [2013] 559

Mahoney

v Mahoney (1981) 180 CLR 370……………………………………….. Alexander v Perpetual Trustees WA Ltd [2002] 937

Mailman Estate, re

[1941] SCR 368…………………………………………………………. Pecore v Pecore [2007] 1591

Mal Bower’s Macquarrie Electrical Centre Pty Ltd (in liq.), in re

[1974] 1 NSWLR 254…………………………………………………… Akers v Samba [2017] 373

Malabry Investments Ltd, re

(1982) JJ 117……………………………………………………………. Re Double Happiness Trust [2003] 367

Malayan Credit Ltd

v Jack Chia-MPH Ltd [1986] AC 549………………………………… Fowler v Barron [2008] 819; Stack v Dowden [2007] 1053 HL

Mallott

v Wilson [1903] 2 Ch 494………………………………………………. Harris v Sharp [2003] 1541; Re the Esteem Settlement, Grupo Torras SA v

Al-Sabah [2004] 1; Official Assignee in Bankruptcy v Wilson [2008] 1235

Malpass, re

[1985] Ch 42……………………………………………………………. Dutton v Dutton [2001] 563

Maltby

v DJ Freeman & Co [1978] 1 WLR 431………………………………. Jemma Trust Co v D’Arcy Liptrott [2003] 235; Jemma Trust Co Ltd v

Liptrott [2003] 1427; Jemma Trust v Liptrott (No 3) [2005] 157; Barrett v

Rutt-Field [2006] 1505

Manan, re

[1971] 1 WLR 859……………………………………………………… Mark v Mark [2005] 1223

Manches

282

v Trimborn (1946) 115 LJKB 305…………………………………….. Masterman-Lister v Brutton [2003] 259 CA

Manchester City Council

v G [2011] EWCA Civ 939…………………………………………….. JS v KB [2014] 991

v Manchester County Council (1980) 78 LGR 560…………………. R v District Auditor No3 Audit District W Yorks [2001] 787

Manchester Corporation

v Manchester Palace of Varieties Ltd [1955] P 133…………………. Howard v Howard-Lawson [2011] 397

Manchester Diocesan Council for Education

v Commercial & General InvestmentsLtd [1970] 1 WLR 241……… Perkins v Women’s Total Abstinence Educational Union [2004] 133

Manchester & Liverpool District Banking Co Ltd

v Parkinson (1888) 22 QBD 173………………………………………. Tasarruf Mevduati v Merrill Lynch [2010] 1287

Manchester School Case

(1886/7) LR 2 Ch App 497……………………………………………… The Independent Schools Council v Charity Comm. [2012] 41

Manchester Trust

v Furness [1895] 2 QB 538…………………………………………….. Twinsectra v Yardley [2000] 527 CA; MCP Pension Trustees Ltd v AON

Pension Trustees Ltd [2010] 1331; Sinclair Investments v Versailles Trade

Finance [2011] 839

Manesan

v Malaysian Government Officrer’s Co-operative Housing Society [1979] AC 374………………………………………………….. Daraydan Holdings Ltd v Solland Int. Ltd [2004] 815

Mangin

v CIR [1971] 1 All ER 179…………………………………………….. Rogge v HMRCC [2012] 537

Manifest Shipping

v Uni-Polaris Shipping [2001] 1 All ER 193…………………………. Twinsectra Ltd v Yardley [2002] 423 HL; Barlow Clowes Int v Eurotrust

Int [2004] 1365; Barlow Clowes International Ltd (in liquidation) v

Eurotrust International Ltd [2005] 1453; Starglade Properties Ltd v Nash

[2010] 1267

Manisty’s Settlement, re

[1974] Ch 17……………………………………………………………. Re the Angora Trust, Rosewood v Schmidt [2001] 1081 IoMHC; R v

District Auditor No3 Audit District W Yorks [2001] 787; Galmerrow

Securities v National Westminster Bank [2002] 129; Schmidt v Rosewood

Trust Ltd [2003] 565 PC; Lewis v Tamplin [2018] 215

Manketelow

283

v Public Trustee [2001] WASC 290……………………………………. Leeburn v Derndorfer [2004] 867

Manley

v Sartori [1927] Ch 157………………………………………………… Murad v al-Saraj [2005] 1573

Mann, re

Hardy v Attorney-General [1903] 1 Ch 232………………………….. Cuppage v Lawson [2011] 975

Mannai Investments Ltd

v Eagle Star Assurance Co Ltd [1997] AC 749 ……………………… Pappadakis v Pappadakis [2000] 719; Breadner v Granville- Grossman

[2000] 829; Blech v Blech [2002] 483; Harrison v Tucker [2003] 883; Re

A Trust Company Ltd [2008] 377; RSPCA v Sharp [2011] 311; Cardigan v

Moore [2012] 931; Rainbird v Smith [2013] 1609; Marley v Rawlings

[2014] 299 SC; Brooke v Purton [2014] 745; Rawstron v Freud [2014]

1453; Brennan v Prior [2016] 203; Guthrie v Morel [2016] 273

Manninen

[2004] ECR I-7477…………………………………………………….. Jager v Finanzamt Kusel-Landsthuhl [2008] 1047; Persche v Finanzamt

Lüdenscheid [2009] 483

Manson

v Smith (liquidator of Thomas Christy Ltd) [1997] 2 BCLC 161…… Bracken Partners v Gutteridge [2003] 1241

Mansworth (HMIT)

v Jelley [2002] STC 1013………………………………………………. Postlethwaite’s executors v HMRCC [2007] 353

Manoussakis


Manukau City Council

v Lawson [2001] 1 NZLR 599…………………………………………. Re the Fletcher Challenge Energy Employee Educational Fund, Galley v

Gordon [2004] 199

Mara

v Browne [1896] 1 Ch 199……………………………………………… Dubai Aluminium v Salaam [2003] 163; Nolan v Nolan [2004] 1261;

Peconic Industrial Developments Ltd v Lau Kwok Fai [2009] 121

Marac Finance Ltd

v Virtue [1981] 1 NZLR 586……………………………………………. Official Assignee in Bankruptcy v Wilson [2008] 1235

Marcan Shipping (London) Ltd

v Kefalas [2007] 1 WLR 1864…………………………………………. Re KJP [2016] 687

Marcel

284

v Metropolitan Police Commissioner [1979] Ch 225………………… Nield-Moir v Freeman [2018] 255

March

v Tyrell (1828) 2 Hagg Ecc 84…………………………………………. Hoff v Atherton [2005] 99

Marckx

v Belgium (1979) 2 EHHRR 330………………………………………. Al-Bassam v Al-Bassam [2004] 157; Re Upton, Upton v National

Westminster Bank Plc [2004] 1339; Saunders v Garrett [2005] 749;

Burden v UK [2007] 607 4th; Burden v UK [2008] 1129 Grand Chamber;

Gregg v Pigott [2012] 953; Hand v George [2017] 495

Mariette

re [1915] 2 Ch 284……………………………………………………… The Independent Schools Council v Charity Comm. [2012] 41

Mariner

v HMRC [2014] WTLR 293……………………………………………. Carrasco v HMRC [2017] 1

Mark

v Mark [2005] WTLR 1223……………………………………………. Kebbeh v Farmer [2016] 1011

Mark Rowlands

v Berni Inns Ltd [1986] 1 QB 211…………………………………….. Rathbone Brothers Plc v Novae Corporate Underwriting [2015] 301

Markem Corp

v Zipher [2005] RPC 31……………………………………………….. Brudenell-Bruce v Moore [2015] 373

Markham

v Fay 884 F Supp 594 (D Mass 1995)………………………………….. Tasaruff Mevduati Sigorta Fonu v Merrill Lynch [2011] 1249

Marks

v GIO Australia Holdings Ltd (1988) 196 CLR 494…………………. Youyang Pty Ltd v Minter Ellison [2003] 753

v Marks (1908) 40 SCR 210…………………………………………… Rondel v Robinson Estate [2012] 1067

v Shafier [2001] All ER (D) 193 (Jul)………………………………….. Ball v Ball [2017] 891

Marks & Spencer plc

v Freshfields Bruckhaus Deringer [2004] EWHC 1337 (Ch)………… Ratiu v Conway [2006] 101

Marleasing SA

v La Comercial Internacional de Alimentacion SA [1990] 1 AC 346……………………………………………….. Bowman v Fels [2005] 481 CA

Marles

v Philip Trant & Sons Ltd [1954] 1 QB 29………………………….. Patel v Mirza [2014] 1567 CA

Marley

285

in re [1915 2 Ch 264……………………………………………………. Pennington v Waine (No 2) [2003] 1011

v Mutual Security Merchant Bank and Trust [1991] 3 All ER 198….. The Public Trustee v Cooper [2001] 901; Re the Fletcher Challenge

Energy Employee Educational Fund, Galley v Gordon [2004] 199;

Patchett v Williams [2006] 639; Re H Trust, SW v X Trust Company Ltd

[2008] 1025 JRC; Re Macedonian Orthodox Community Church St Petka

Inc’s application [2007] 1429; Professional Trustee v Infant Prospective

Beneficiary [2007] 1631; Re Steel, Angus v Emmott [2010] 351; Cotton v

Earl of Cardigan [2015] 39

v Rawlings [2012] WTLR 639…………………………………………. Rainbird v Smith [2013] 1609; Re Devillebichot [2013] 1701

v Rawlings [2014] WTLR 299 SC……………………………………… Brooke v Purton [2014] 745; Rawstron v Freud [2014] 1453; Marley v

Rawlings (costs) [2014] 1511 SC; Woodland Trust v Loring [2015] 159;

Kennedy v Kennedy [2015] 837; Guthrie v Morel [2016] 273; Reading v

Reading [2015] 1245; Vaughan-Jones v Vaughan-Jones [2015] 1287;

Fielden v Christie-Miller [2015] 1689; 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;

Cronin v De Hamel [2017] 447; Hives v Machin [2017] 983; Bathurst v

Chantier [2018] 1207; Tish v Otley [2018] 327

(costs) [2014] WTLR 1511……………………………………. Slattery v Jagger [2017] 321

v Trustee of the property of a debtor [1976] 1 WLR 952…………… Armstrong v Onyearu [2017] 415

Maronier

v Larmer [2003] QB 620………………………………………………. Al-Bassam v Al-Bassam [2004] 157; Al-Bassam v Al-Bassam (No 3)

[2004] 757 CA

Marquess of Angelsey

re [1903] 2 Ch 727……………………………………………………… Tasarruf Mevduati v Merrill Lynch [2010] 1287

Marren

v Dawson Bentley & Co Ltd [1961] 2 QB 135………………………… Page v Hewetts Solicitors [2014] 479

Marriott

v Lane 69 TC 157………………………………………………………. Grimwood-Taylor v CIR [2000] 321

v Teknowledge [1999] EWHC 226 (Pat)……………………………… Grender v Dresden [2010] 1165

Marsden

v Regan [1954] 1 WLR 423……………………………………………. Santander UK plc v RA Legal Solicitors [2014] 813 CA

286

Marsden’s Trusts, re

(1859) 4 Drewry 594……………………………………………………. Wong v Burt [2005] 291; Kain v Hutton [2007] 1751 NZCA

Marsh

v IRC [1995] STC 5……………………………………………………. McCall v HMRCC [2011] 1823

v Tyrrell (1828) 2 Hagg Ecc 84 ……………………………………….. Hoff v Atherton [2005] 99

v von Sternberg [1986] 1 FLR 526…………………………………….. Oxley v Hiscock [2004] 709; Wilcox v Tait [2007] 1109

Marshall

re, [1914] 1 Ch 192 Bathurst v Chantier [2018] 1207

re, [1920] 1 Ch 419…………………………………………………… Bunting v W [2005] 955

in the goods of (1866) 13 LT 643……………………………………. Barrett v Bem [2012] 567 CA

v Crutwell (1875) LR 20 Eq 328…………………………………….. Griffiths v Floyd [2004] 667; Sillett v Meek [2009] 1065; Drakeford v

Cotton [2012] 1135; Bingham v HMRCC [2013] 787

v Industrial Systems & Control Ltd [1992] IRLR 294 ……………… Kao Lee & Yip v Koo [2003] 1283

v Kerr [1995] 1 AC 148……………………………………………… Chappell v Somers & Blake [2003] 1085; The Red Discretionary Trustees

v HMIT [2004] 437 SpC; Jerome v Kelly [2004] 681 HL; Hicks v Davies

(HMIT) [2005] 329; Re Hemming [2008] 1833; McLaughlin v HMRCC

[2012] 855; Pope v HMRCC [2013] 287; White v Matthys [2014] 725; JP

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

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

Trustees (Jersey) Ltd v HMRC [2017] 917

v NM Financial Management Ltd [1995] 1 WLR 1461 ……………… Futter v HMRCC; Pitt v HMRCC [2013] 977

[1997] EWCA Civ 1237 ……………… Futter v HMRCC; Pitt v HMRCC [2013] 977

Marshall’s Will Trusts, re

[1945] Ch 217…………………………………………………………. The Thomas and Agnes Carvel Foundation v Carvel [2007] 1297

Martin

re (unreported 14th February 2013)……………………………………… Re Boff [2013] 1349

re, Clarke v Brothwood [2007] WTLR 329…………………………… Marley v Rawlings [2011] 595 ChD

v HMRC [2007] STC 1802…………………………………………….. Hutchings v HMRC [2015] 1359

v IRC [1995] STC 5……………………………………………………. Executors of Stedman v IRC [2002] 1357; IRC v George [2003] 471;

George v IRC [2004] 75 CA; Clark v HMRC [2005] 1465; Brander v

HMRCC [2009] 1129; Ramsay v HMRCC [2013] 307; HMRC v Pawson

287

[2013] 469; The Trustees of David Zetland Settlement v HMRCC [2013]

1065; Ramsay v HMRCC [2013] 1773; Curtis Green v HMRC [2015] 1337

v McGuiness [2003] SLT 1424………………………………………… Re the Baronetcy of Pringle of Stichill [2016] 1117; Ross v HMRC [2018]

1417

v Martin (1987) 54 P & CR 238………………………………………….. Slater v Simm [2007] 1043

[1977] 3 All ER 762……………………………………………. KA v MA [2018] 125

v Nicholson [2005] WTLR 175………………………………………… Chisholm v Chisholm [2011] 187

v Secretary of State for Work and Pensions [2009] WTLR 671…….. Akers v Samba Financial Group [2015] 931

Martin-Baker Aircraft Co

v Murison [1955] 2 QB 556……………………………………………. Watts v Watts [2014] 1781

Martiniak

v Riley [1988] BCJ No 624…………………………………………….. Frame v Rai [2015] 1539

Maruha Corporation and Maruha (NZ) Ltd

v Amaltal Corporation Ltd [2007] NZSC 40………………………… Libertarian Investments Ltd v Hall [2015] 241

Mascall

v Mascall (1984) 50 P&CR 119 ……………………………………….. Pennington v Waine [2002] 387 CA

Maskel

v Denham (unreported 8th December 2010)…………………………… Wright v National Westminster Bank plc [2015] 547

Mason

re, [1891] 3 Ch 467…………………………………………………….. Trustees of Mrs PL Travers Will Trust v HMRCC [2013] 1831

re, [1928] 1 Ch 385…………………………………………………….. Williams v Central Bank of Nigeria [2014] 873 SC

v Coleman [2007] EWHC 3070 (Ch)………………………………….. Blades v Isaac [2016] 589

v Farbrother [1983] 2 All ER 1078……………………………………. Anker-Petersen v Anker-Petersen [2000] 581

v Mason [1972] Fam 302……………………………………………….. Masterman-Lister v Brutton [2003] 259 CA

v Sainsbury (1782) 3 Dougl 61………………………………………… Rathbone Brothers Plc v Novae Corporate Underwriting [2015] 301

Masquerade Music Ltd

v Bruce Springsteen [2001] EWCA Civ 513………………………….. Chada v HMRC [2015] 745

Masri

v Consolidated Contractors Intl Co SAL [2008] EWCA Civ 303……. Tasarruf Mevduati Sigorta Fonu v Merrill Lynch Bank and Trust

288

Company (Cayman) Ltd [2010] 1285; Tasarruf Mevduati Sigorta Fonu v

Merrill Lynch Bank Tasaruff Mevduati Sigorta Fonu v Merrill Lynch

[2011] 1249; Dellal v Dellal [2015] 1137

Mass

v Pepper [1905] AC 102………………………………………………… Ali v Khan [2009] 187

Massey

re (1865) 34 Beav 470…………………………………………………... Bott v Macaulay [2007] 235

v Rogers (1883) 15 11 LR Ir 409……………………………………….. AN v Barclays Private Bank & Trust (Cayman) Ltd [2007] 565; Creasey v

Sole [2013] 931

Master’s Settlement, in re

[1911] 1 Ch 321…………………………………………………………. Howell v Lees-Millais [2009] 1163

Masterman-Lister

v Brutton [2003] WTLR 259 (CA)…………………………………….. Hoff v Atherton [2005] 99; Bailey v Warren [2006] 753; Saulle v Nouvet

[2008] 729; Re Singellos, Singellos v Singellos [2011] 327; Curtis v

Pulbrook [2011] 1503; ABC v XZ [2013] 187; Simon v Byford [2013]

1615; A County Council v MS [2014] 931

v Jewell [2002] WTLR 563 (QBD)…………………………………….. Tait v Wedgwood [2003] 121

Matai Industries Ltd

v Jensen [1989] 1 NZLR 525………………………………………… Johns v Johns [2005] 529

Matchett

v Parkes (1842) 1 Dowl PC (NS) 924…………………………………. Bentine v Bentine [2014] 197

Mathieson,

in re, [1927] 1 Ch 283………………………………..…………………. Tasarruf Mevduati Sigorta Fonu v Merrill Lynch Bank and Trust



v Secretary of State for Work and Pensions [2015] UKSC 47………. Smith v Lancashire NHS Trust [2018] 1469

Matrix-Securities Ltd

v Theodre Goddard [1998] STC 1……………………………………. Mason v Mills & Reeve [2011] 1589

Matthew

v Maugold Life assurance Co Ltd [1985] PNR 142………………….. Bacon v Howard Kennedy [2000] 169

Maunsell

v Olins [1975] AC 373…………………………………………………. Williams v HMRC [2005] 1421

289

Maurice

v France [2006] 42 EHRR 42………………………………………….. Roberts v Fresco [2018] 309

Maurice E Taylor (Merchants) Ltd

v Commissioner of Valuation [1981] NI 236…………………………. McCall v HMRCC [2008] 865

Mavrommatis Palestine Concessions

[1924] PCIJ Ser A No 2 ………………………………………………… Ben Nevis Holdings Ltd v HMRC [2014] 1

Mawdsley

v Meshen (2012) BCCA 91……………………………………………. Easingwood v Cockcroft [2016] 1675

Maxwell

v Maxwell (1852) 2 De G M & G 705…………………………………. Frear v Frear [2009] 221

v Murphy (1957) 96 CLR 261…………………………………………. Nolan v Nolan [2004] 1261; Hand v George [2017] 495

v Wettenhall (1722) 2 P Wms 26……………………………………… Re Allen, Lewis v Vincent [2008] 1691

May

v May [1943] 2 All ER 146……………………………………………... Mark v Mark [2005] 1223

Maye, re

[2008] UKHL 9 …………………………………………………………. R v Hursthouse [2013] 887

Mayes

v Revenue & Customs Commissioners [2009] EWHC 2443 Ch ……. McLaughlin v HMRCC [2012] 855; Bowring v HMRC [2016] 79

Mayne re J TC, (deceased)

(1928) 29 SR NSW 157 ………………………………………………… Grender v Dresden [2009] 379

Mayo, re

Mayo v Mayo [1943] Ch 302…………………………………………… Avis v Turner [2007] 1521

Mazur Media Ltd

v Mazur Media GmbH [2004] EWHC 1566 (Ch)…………………….. Abou-Rahmah v Abacha [2007] 1 CA

Mazurek

v France (2006) 42 EHHR 9……………………………………………. Burden v UK [2007] 607 4th; Burden v UK [2008] 1129 GC; Hand v

George [2017] 495

MB

re [1997] EWCA Civ 3093……………………………………………… Kicks v Leigh [2015] 581

re, (Medical treatment)

[1997] 2 FLR 426……………………………………………………….. Saulle v Nouvet [2008] 729; Walker v Badmin [2015] 493

MC Bacon Ltd

290

[1990] BCLC 234………………………………………………………. Re Branston & Gothard Ltd, Hill v Phillips [2007] 85; Haines v Hill

[2008] 447; Shalson v Russo [2003] 1165

MCC Proceeds Inc

v Bishopsgate Investment Trust plc [1998] EWCA Civ 1680……….. O’Keefe v Caner [2017] 615

MD Foods plc (formerly Associated Dairies Ltd)

v Baines [1997] AC 524………………………………………………… Bowman v Fels [2005] 481 CA

MDA Investment Managament Ltd, re

[2004] 1 BCLC 217…………………………………………………….. Ultraframe (UK) Ltd v Fielding [2007] 835

Mead’s Trust Deed, re

[1961] 1 WLR 1244…………………………………………………….. Ulrich v Treasury Solicitor [2005] 385; Cuppage v Lawson [2011] 975;

Phillipe v Cameron [2012] 1275

Meadows

v Meadows (1853) 16 Beav 401 ………………………………………. Anker Petersen v Christensen [2002] 313; Sieff v Fox [2005] 891; Pitt v

Holt; Futter v Futter [2011] 623 CA; Day v Day [2013] 817; Futter v

HMRCC; Pitt v HMRCC [2013] 977 SC

Medcalf

v Mardell [2002] 3 All ER 721………………………………………… Fitzhugh Gates v Sherman [2003] 973

v Weatherill [2002] UKHL 27………………………………………… Sharma v Hunters [2012] 259

Medforth

v Blake [2000] Ch 8……………………………………………………. Niru Battery Manufactoring Co v Milestone Trading [2004] 377

Medicaments (No 2), re

[2001] 1 WLR 700……………………………………………………… Chelleram v Chelleram [2002] 675

Mediterranean Salvage & Towage Ltd

v Seamar Trading & Commerce Inc [2009] EWCA Civ 531……….. Scarfe v Matthews [2012] 1579

Meek

re, Jones v Parkin [2014] WTLR……………………………………… Re Jones [2016] 661

v Birmingham CC [1987] IRIR 250……………………………………. Fielden v Cunliffe [2006] 29

Meekins

v Henson [1964] 1 QB 472…………………………………………….. Dubai Aluminium Co Ltd v Salaam [2003] 163

Mehnaz

v Sabre Insurance Co Ltd [2007] EWCA Civ 1525………………….. Perrins v Holland (costs) [2010] 95

Meier

291

v Bell (unreported 3rd March 1997)……………………………………... Leeburn v Derndorfer [2004] 867

Meinertzhagen

v Davis (1844) 1 Coll NC 335………………………………………….. Re Beatty’s Will Trusts (No 2), Brooke v Thompson-Jones [2008] 1351

Melanesian Mission Trust Board

v Australian Mutual Provident Society [1997] 2 EGLR 128………… Re A Trust Company Ltd [2008] 377; Cameron v M&W Mack (ESOP)

Trustee Ltd [2002] 647

Melbury Road Properties 1995 Ltd

v Kreidi (1999) 3 EGLR 10……………………………………………. Lloyd v Dugdale [2002] 863

Melchior

v Vettivel [2002] CP Rep 24…………………………………………… Fitzhugh Gates v Sherman [2003] 973; Sharma v Hunters [2012] 259

Meldrum

v Scorer (1887) 16 LT 471…………………………………………….. Roberts v Gill [2008] 1429

Mellody, re

Brandwood v Haden [1918] 1 Ch 228………………………………… Re Harding, Gibbs v Harding [2007] 479

Mellor, re

[1929] 1 Ch 446…………………………………………………………. Vocicevic v Aleksic [2018] 1545

Melton

re, Milk v Towers [1918] 1 Ch 37……………………………………… Squires v AIG Europe (UK) Ltd [2006] 705

v Walker & Stanger [1981] 125 SJ 861 ………………………………. Daniels v Thompson [2004] 511

Melville

v ICR [2001] WTLR 887……………………………………………….. AB Essex v IRC [2002] 1; Sillars & Deeprose v IRC [2004] 591; Re Epona

Trustees Ltd [2009] 87; Tasarruf Mevduati Sigorta Fonu v Merrill Lynch

Bank and Trust Company (Cayman) Ltd [2010] 1285; Tasaruff Mevduati

Sigorta Fonu v Merrill Lynch [2011] 1249; Watkins v HMRCC [2012]

677; Matthews v HMRCC [2013] 93

Melzak

v Lilienfeld [1926] Ch 480…………………………………………….. Buzzoni v HMRCC [2011] 1163

Memec

v IRC [1998] STC 754………………………………………………… Ben Nevis Holdings Ltd v HMRC [2014] 1

Mendoza

v Ghaidan [2002] EWCA Civ 1533…………………………………… Holland v IRC [2003] 207

Menelaou

292

v Bank of Cyprus UK Ltd [2015] UKSC 66………………………….. Richards v Worcestershire CC [2017] 117; Davis v Jackson [2017] 465

Mengel’s Will Trusts, re


Menzies

v Pulbrook and Kerr (1841) 2 Curt 846………………………………. Randall v Randall [2015] 99; Randall v Randall [2016] 1277

v White (1862) 9 Gr 574………………………………………………... Hall v Estate of Bruce Bennett [2003] 827

MEP v

Rothschild Trust Cayman Ltd (unreported, Grand Court

of the Cayman Islands, 20 October 2009)………………………………. Sutton v England [2010] 335

Mercantil Group (Europe) AG

v Ayela [1994] QB 366…………………………………………………. Dadourian Group Int Inc v Simms [2006] 239

Mercedes-Benz AG

v Leiduck [1996] AC 284……………………………………………… Daraydan Holdings Ltd v Solland Int. Ltd [2004] 815; Tasaruff Mevduati


Mercer, re

Tanner v Bulmer [1944] 1 All ER 759………………………………… Re Clements Estate [2007] 1717

Merchant Navy Ratings Pension Fund Trustees Ltd

v Chambers [2001] Pensions LR 137………………… NBPF Pension Trustees Ltd v Warnock-Smith, Bus Employees Pension


Mercury Communications

v Director General of Telecommunications [1994] CLC 1125 CA…… Vimercati v BV Trustees Ltd [2013] 157

Meredith, re

[1924] 2 Ch 552…………………………………………………………. Ling v Ling [2002] 553; Hives v Machin [2017] 983

Meridian Global Funds Management Asia Ltd

v Securities Commission [1995] 2 AC 500……………………………. Crown Dilmun v Sutton [2004] 497

Merritt

v Merritt [1970] 2 All ER 760…………………………………………. Soulsbury v Soulsbury [2007] 1841

Merry’s Case

[1898] 1 Ch 306…………………………………………………………. Re Hemming [2009] 233

Mersey Docks and Harbour Board of Trustees

v Gibbs [1861-1873] All ER Rep 397…………………………………. Re The Christian Brothers of Ireland in Canada [2004] 1079

Messenger

293

v Andrews (1824) 4 Russ 478…………………………………………. University of London v Prag [2015] 705

Metall und Rohstoff AG

v Donaldson Lufkin & Jenrette Inc [1990] 1 QB 391……………….. Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2004] 1

Metropolitan Bank

v Heiron (1880) 5 Ex D 319…………………………………………… Sinclair Investments v Versailles Trade Finance [2011] 839; Sinclair


Ventures v Mankarious [2013] 631; FHR European Ventures v Cedar

Capital Partners [2014] 1135; Cadogan Petroleum plc v Tolley [2015]

1505

Mettoy Pension Trustees

v Evans [1990] 1 WLR 1587………………………………………….. Breadner v Granville- Grossman [2000] 829; Abacus Trust Co (IoM) v

NSPCC [2001] 953; AMP (UK) plc v Barker [2001] 1237; Allan v Rea

Brothers Trustees Ltd [2002] 625; Re Green GLG Trust, ex parte Abacus

(CI) [2003] 377; Re Barr’s Settlement Trusts [2003] 151; Schmidt v

Rosewood [2003] 565 PC; Burrell v Burrell [2005] 313; Sieff v Fox [2005]

891; Chirkinian v Larcom Trustees Ltd [2006] 1523; Barclays Private

Bank & Trust (Cayman) Ltd v Chamberlain [2007]1697; Re Winton

Investment Trust, Seaton v Morgan [2008] 553; Gomez v Gomez-Manche

Vives [2008] 621 HC; Gomez v Gomez-Monche Vives [2008] 1623 CA;

Margulies v Margulies [2008] 1853; Pitt v Holt; Futter v Futter [2011]

623 CA; Futter v HMRCC; Pitt v HMRCC [2013] 977; Re the Onorati

Settlement, a v Confiance Ltd [2015] 1773; Rangers v A-G for Scotland

[2017]1093; Lewis v Tamplin [2018] 215

Meyer, re

[1908] P353……………………………………………………………… Marley v Rawlings [2011] 595 ChD; Marley v Rawlings [2012] 639 CA;


MF Global UK Ltd (In Special Administration, re

[2013] WTLR 1239……………………………………………………... Re English & American Insurance Co Ltd [2014] 57; National

Westminster Bank plc v Lucas [2015] 635; MF Global UK Ltd, re

Investment Bank Regulations [2015] 1427

Michael

v Michael [1986] 2 FLR 389…………………………………………… PJC v ADC [2009] 1419

294

Michael Richards Properties Ltd

v Corporation of Wardens of St Saviour’s Parish,Southwark

[1975] 3 All ER 416……………………………………………. Perkins v Women’s Total Abstinence Educational Union [2004] 133

Michalak

v Wansworth Borough Council [2003] 1 WLR 617………………….. Re A’s undertakings, Re B’s undertakings [2005] 1

Midland Bank Ltd/Plc

v Cooke (1995) 27 HLR 733…………………………………………… Mollo v Mollo [2000] 227; The Mortgage Corporation v Lewis Silkin

[2000] 357; Oxley v Hiscock [2004] 709; Stack v Dowden [2007] 1053 HL;

Abbott v Abbott [2009] 1675; Jones v Kernott [2009] 1771 Ch; Jones v

Kernott [2012] 125 SC

v Cox McQueen [1999] Lloyd’s Rep PN 223………………………….. Davisons Solicitors v Nationwide BS [2013] 393

v Dobson (1986) 1 FLR 171……………………………………………. Buggs v Buggs [2004] 799

v Hett Stubbs and Kemp [1979] Ch 384……………………………… Hines v Willans [2002] 299; Perotti v Collyer-Bristow [2003] 1473; Rind v

Theodore Goddard [2008] 699; Vinton v Fladgate Fielder [2010] 1043;

Mason v Mills & Reeve [2011] 1589; Worthing v Lloyds Bank plc [2016]

137

v Wyatt [1997] 1 BCLC 242…………………………………………… Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2004] 1;

Minwalla v Minwalla [2006] 311; CI Law Trustees Ltd v Minwalla [2006]

807; Official Assignee in Bankruptcy v Wilson [2008] 1235; Ali v Bashir

[2016] 187

Midland Bank Trust Co Ltd

v Hett Stubbs & Kemp [1979] Ch 384………………………………… Ratiu v Conway [2006] 101; Vinton v Fladgate Fielder [2010] 1043;

Gabriel v Little [2013] 419

Midland Bank Trust Company (Jersey) Ltd

v Federated Pension Services [1995] JLR 352………………………… Spread Trustee Co Ltd v Hutcheson [2010] 315; Spread Trustee Co Ltd v


Mihlenstedt

v Barclays Bank International Ltd [1989] IRLR 522………………… Sieff v Fox [2005] 891; Futter v HMRCC; Pitt v HMRCC [2013] 977

Miles

v Bull [1969]…………………………………………………………….. Bayoumi v Women’s Total Abstinence Educational Union Ltd [2003] 317;

Official Assignee in Bankruptcy v Wilson [2008] 1235

v Drewitt (1855) 20 Beav 632………………………………………….. Patel v Shah [2005] 361

295

Miles & Bull

v The Public Guardian [2015] EWHC 2960 (Ch)……………………. The Public Guardian’s Severance Applications [2017] 1145

Miliangos

v George Frank (Textiles) Ltd [1976] AC 443……………………….. Novoship (UK) v Nikitin [2014] 1521

Millar

v Hornsby [2000] 3 ITELR 81…………………………………………. Bathurst v Kleinwort Benson (Channel Islands) Trustees Ltd [2007] 759

Millard

v Shanton [1972] 1 WLR 711………………………………………….. Swetenham v Walkley [2014] 847

Millburn-Snell

v Evans [2011] WTLR 1213…………………………………………… Haastrup v Okorie [2016] 803

Millennium College UK Ltd, re

(unreported, 27 April 2004)…………………………………………… Re English PEN [2008] 1799; Re Living in Radiance [2007] 683

Millensted

v Grosvenor House (Park Lane) Ltd [1937] 1 KB 717……………… Robinson v Fernsby [2004] 257

Miller

v Cameron (1936) 54 CLR 572………………………………………… Kain v Hutton [2005] 977 NZHC; Kain v Hutton [2007] 1751 NZCA

v Commisioner of Inland Revenue [2001] 3 NZLR 316 ……………… Re OPC Managed Rehab Ltd, Levin v Ikiua [2010] 469

Karlinski [1945] 62 TLR 85…………………………………………… Watts v Watts [2014] 1781

v Miller (1735) 3 P Wms 356………………………………………….. Vallee Birchwood [2013] 1095

v Miller [2005] EWCA Civ 984 ……………………………………….. McLaughlin v HMRCC [2012] 855

v Miller, MacFarlane v MacFarlane [2006] 1 AC 596………………. Fielden v Cunliffe [2006] 29; Charman v Charman [2006] 1349 HC;

Charman v Charman [2007] 1151 CA; Haines v Hill [2008] 447; Re

Waite, Baron v Woodhead [2008] 1675; A v A [2009] 1; Re C [2009] 55;

Whaley v Whaley [2011] 1267; Iqbal v Ahmed [2011] 1351; K v L [2012]

153; AR v AR [2012] 373; BJ v MJ [2012] 395; Lilleyman v Lilleyman

[2012] 1007; Prest v Petrodel Resources Ltd [2013] 1249; AB v CB [2015]

1; P v P [2015] 1039; WA v Exors of HA [2015] 1471

v Scorey [1996] 1 WLR 1122………………………………………….. di Placito v Slater [2003] 805; Placito v Slater [2004] 407

Miller’s Deed Trusts, in re

(1978) 75 LSG 454……………………………………………………… Hulbert v Avens [2003] 387; AIB Group (UK) plc v Mark Redler [2013]

1303

Mills

296

v Anderson [1984] 1 QB 704…………………………………………… Caudle v LD Law Ltd [2008] 587

v Dowdall [1983] NZLR 154…………………………………………… Harrison v Harrison (1) [2009] 1319

v HSBC Trustee (CI) Ltd [2010] WTLR 235………………………… Re Kaupthing Singer & Friedlander Ltd [2011] 79

v IRC (1974) 49 TC 367……………………………………………….. Jones v Garnett (HMIT) [2005] 729; Jones v Garnett (HMIT) [2006] 67

v Revett (1834) 1 Ad & E 856…………………………………………. Bentine v Bentine [2014] 197

Milmo

v Carreras [1943] KB 46………………………………………………. Hood v HMRC [2017] 999

Milne

v Milne (1981) 2 FLR 286……………………………………………… PJC v ADC [2009] 1419

Milner

v Staffordshire Congregational Union [1956] 1 All ER 494………… Bayoumi v Women’s Total Abstinence Educational Union Ltd [2003] 317;

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

Milroy

v Lord (1862) 4 De GF&J 263…………………………………………. Pappadakis v Pappadakis [2000] 719; Pennington v Waine [2002] 387 CA;

Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2004] 1; Antle v

R [2010] 373; Shah v Shah [2011] 519; Sheffield v Sheffield [2014] 1039

Milward

v Shenton [1972] 1 WLR 711………………………………………… Webster v Webster [2009] 339

Minehan

v AGL Employees Superannuation Pty Ltd (1998) 134 ACTR 1……. Crowe v Stevedoring Employees Retirement Fund Pty Ltd [2005] 1271

Ming An Insurance (HK) Ltd

v Ritz Carlton Ltd (2002) 5 HKCFAR 569……………………………. Peconic Industrial Developments Ltd v Lau Kwok Fai [2009] 121

Minister of Health

v Bellot [1944] 1 KB 298………………………………………………. Wade v Varney [2003] 1535

Ministry of Health

v Simpson [1951] AC 251……………………………………………… Gray v Richards Butler [2001] 625; The Public Trustee v Williams [2002]

45; Re Viertel [2003] 1075; Nolan v Nolan [2004] 1261; Re Loftus,

Green v Gaul [2005] 1327 Ch; Davies v Sharples [2006] 839; Gomez v

Gomez-Manche Vives [2008] 621 HC; Gomez v Gomez-Monche Vives

[2008] 1623 CA; City Index Ltd v Gawler [2008] 1773

Minmar (929) Ltd

v Khalatschi [2011 EWHC 1159 Ch…………………………………… Re BXL Services [2012] 1695

297

Minns

v Foster (Unreported, 13 December 2002 Ch D) ……………………… Re Loxton, Abbot v Richardson [2006] 1567

Minshall’s Will Trust, re

[1964] 2 All ER 47……………………………………………………… Stephenson v Stephenson [2009] 1467

Minter

v Priest [1930] AC 558………………………………………………… Ratiu v Conway [2006] 101

Minwalla

v Minwalla [2006] WTLR 311…………………………………………. CI Law Trustees Ltd v Minwalla [2006] 807; Official Assignee in

Bankruptcy v Wilson [2008] 1235; BJ v MJ [2012] 395

v Minwalla and DM Investements SA, Midfield Management SA

and CI Law Trustees Ltd [2004] EWHC 2823……………………….. A v A [2009] 1

Miron

v Trudel (1995) 124 DLR (4th) 693……………………………………. Holland v IRC [2003] 207

Mirror Group

v Maxwell [1998] BCLC 324…………………………………………… Jemma Trust v Liptrott (No 3) [2005] 157

Missionwerk Werner Heukelbach eV

v Belgium (C:-25/10) EU:C:2011:65………………………………..…. Routier v HMRC [2017] 1119

Mischca Trust and Butterfield Trust (Guernsey) Ltd

v Thommessen (Royal Court 15/2000)…………………………………. Re Trusts (Guernsey) Law 2007; AAA Children’s Trust [2015] 683

Mitchell

re, Freelove v Mitchell [1913] 1 Ch 201………………………………. Squires v AIG Europe (UK) Ltd [2006] 705

v Gard (1863) 3 Sw & Tr 275…………………………………………. Kostic v Chaplin [2008] 655; Rowe v Clarke (Costs) [2007] 373; Smith v

Springford [2009] 706; Shovelar v Lane [2011] 1411

v Harris Engineering Co Ltd [1967] 2 QB 703 ………………………. Roberts v Gill [2010] 1223 SC

v James [2004] 1 WLR 158…………………………………………….. Kostic v Chaplin [2008] 655

v News Group Newspapers Ltd [2013] EWCA Civ 1537……………. Kershaw v Roberts [2014] 1395

v Richey (1867) 13 Gr 445…………………………………………….. Gonder v Evans [2011] 41

v United Kingdom (2003) 26 EHRR 52 ………………………………. Holtham v Kelmanson [2007] 285

Mitford

v Reynolds (1842) 1 Ph 185……………………………………………. Re Carapiet’s Trusts, Manoogian v Sonsino [2002] 989; Re Harding,

Gibbs v Harding [2007] 479

M(K)

298

v M(H) [1997] 3 SCR 6 ……………………………………………….. AIB Group v Mark Redler & Co [2015] 187

MM, re

Local Authority X v MM and KM [2009] 1 FLR 443……………….. Re M, ITW v Z [2009] 1791; Re JDS, Smythe v JDS [2012] 475; Re JC

[2012] 1211; NT v FS [2013] 867; Kicks v Leigh [2015] 581

MM (an adult), in the matter of

Local Authority X v MM and KM

[2007] EWHC 2003 (Fam)……………………………………………… Saulle v Nouvet [2008] 729; Re G (TJ) [2011] 231

M’Mahon

v Burchell (1846) 2 Ph.127…………………………………………….. French v Barcham [2008] 1813

MMI Research Ltd

v Cellxion Ltd [2011] EWHC 426 Pat…………………………………. Swain Mason v Mills & Reeve [2012] 1827

MN, re, (Recognition and Enforcement of Foreign Protective Measures)

[2010] WTLR 1355……………………………………………………… XCC v AA [2012] 1645; Re PO, JO v GO [2014] 337; Re AB [2014] 1117;

Re D [2016] 1153

MO

v RO [2013] EWHC 392 Fam………………………………………….. Adepoju v Akinola [2017] 187

MNOPF Trustees Ltd

v FT Everard & Sons Ltd [2005] PLR 225…………………………… PNPF Trust Company Ltd v Taylor [2009] 1215

Mobilx Ltd

v HMRC [2010] EWCA Civ 517………………………………………. Hutchings v HMRC [2015] 1359

Mogridge

v Clapp (1892) 3 Ch 382……………………………………………….. St Mary & St Michael Parish Advisory Co v Westminster Roman Catholic

Diocese Trustee [2006] 881; Re Epona Trustees Ltd [2009] 87

Molton

v Camroux (1848) 2 Exch 487; (1849) 4 Exch 17…………………….. Masterman-Lister v Brutton [2003] 259 CA

Moncrieff

v Lord Moncrieff [1904] 6 F 1021…………………………………….. Re the Baronetcy of Pringle of Stichill [2016] 1117

Monds

v Stackhouse (1948) 77 CLR 232………………………………………. Bath & NE Somerset Council v Attorney-General [2002] 1257

Monecor (London) Ltd

v Euro Brokers Holdings Ltd [2003] EWCA Civ 105………………… Executors of Dugan-Chapman v HMRCC [2008] 1359

Monks

299

v Monks [1985] FLR 576………………………………………………. Polarpark Enterprises Inc v Allason [2007] 1829

Montagu’s Settlement Trusts, re

[1987] 1 Ch 264…………………………………………………………. Allan v Rea Brothers Trustees Ltd [2002] 625; Niru Battery

Manufactoring Co v Milestone Trading [2004] 377; MCP Pension

Trustees Ltd v AON Pension Trustees Ltd [2010] 1331; Sinclair


v Versailles Trade Finance [2011] 1043; Independent Trustte Services v

GP Noble Trustees [2012] 1171

Montalto

v Popat [2016] EWHC 810 (Ch)……………………………………….

Monte Developments Ltd (in Administration)

v Court Management Consultants Ltd [2010] EWHC 3071 Ch…….. Magiera v Magiera [2017] 245

Montefiore

v Guedalla (1859) 1 De G F&J 93; 45 ER 294………………………… Race v Race [2002] 1193

Montion

v France (1987) 52 DR 227……………………………………………. Burden v UK [2007] 607 4th; Burden v UK [2008] 1129 GC

Montreal Trust Co

v Caledonian Insurance Co [1932] SCR 581…………………………. Re Clements Estate [2007] 1717

Monty Financial Services Ltd

v Delmo [1996] 1 VR 65………………………………………………... Alkin v Raymond [2010] 1117; Littlewood v Morley [2017] 591

Moodie

v Reid (1816) 1 Maddock 516…………………………………………. Re The Shinorvic Trust [2013] 337

v W Aand J Shepherd (Bookbinders) Ltd [1949] 2 All ER 1044…….. Pennington v Crampton [2005] 559

Moody

v Stevenson [1992] Ch 486…………………………………………….. Singer v Isaac [2001] 1045; Re McNulty, McNulty v McNulty [2002] 737;

P v E [2007] 691; Re Waite, Baron v Woodhead [2008] 1675

Moody Jersey A Settlement, in the matter of

(1990) JLR 264 …………………………………………………………. In the matter of the Smouha Family Trust [2000] 133; In the matter of the

Joseph Eagle 1989 Settlement [2000] 137

Moon

v Franklin (unreported 20th June 1990)………………………………… Inland Revenue v Hashmi [2002] 19 Ch

Moore

300

re, DW & Co Ltd v Ferrier [1988] 1 WLR 267 ……………………… Bacon v Howard Kennedy [2000] 169

v Baker (1840) 3 Moo PC 282…………………………………………. Perrins v Holland [2010] 1415

v Clench (1875) 1 Ch D 447…………………………………………… Re Shree Vishwakarma Association of the UK [2007] 829

v Ferrier [1988] 1 WLR 267…………………………………………… Martin v Triggs Turner Bartons [2010] 671

v Hackett (1755) 2 Lee 147……………………………………………. Perrins v Holland [2010] 1415 CA

v HMRCC [2011] UKFTT 239 TCC………………………………….. Hanson v HMRCC [2012] 1769; Litman v HMRC [2015] 857

v Moore (1874) LR 18 Eq 474…………………………………………. Pennington v Waine [2002] 387 CA

v Moore [2007] EWCA Civ 361………………………………………. Charman v Charman [2007] 1151 CA

Moore’s Estates, re [1944] IR 295……………………………………………………………. McCall v HMRCC [2008] 865

Moore’s Executors

v IRC [1995] STC (SCD) 5 (SpC 2)……………………………………. HMRCC v Brander [2010] 1545; Ramsay v HMRCC [2013] 307

Moore Stephens

v Stone & Rolls Ltd [2009] UKHL 39…………………………………. Prest v Petrodel Resources Ltd [2013] 1249; Watts v Watts [2014] 1781

Moorhouse

v Lord (1863) 10 HLC 272……………………………………………... Allen v HMRC [2005] 937; Peters v Pinder [2011] 1379

Mordo

v Nitting (2006) BCSC 1761…………………………………………… Easingwood v Cockcroft [2016] 1675

Morely-Clark

v Jones (HMIT) [1985] STC 660………………………………………. AC v DC [2013] 747

Morgan

re (1857) 7 IR Ch R 18…………………………………………………. Re Epona Trustees Ltd [2009] 87

v Ashcroft [1938] 1 KB 49…………………………………………….. Clarkson v Barclays Private Bank & Trust (IoM) Ltd [2007]1703; Pitt v

Holt; Futter v Futter [2011] 623 CA

v Cilento [2004] WTLR………………………………………………… Peters v Pinder [2011] 1379

v Hart [1914] 2 KB 182………………………………………………… Tasarruf Mevduati v Merrill Lynch [2010] 1287; Tasaruff Mevduati


v IRC [1963] Ch 438 (CA)…………………………………………….. Tasaruff Mevduati Sigorta Fonu v Merrill Lynch [2011] 1249

v Morgan [1977] Fam 122……………………………………………… Charman v Charman [2006] 1

Morgan’s Will Trusts, re

[1950] 1 All ER 538…………………………………………………….. Re The Christian Brothers of Ireland in Canada [2004] 1079

Morgan Guaranty Trust Co

301

v Lothian Regional Council 1995 SLT 299…………………………… McDowall v IRC [2004]221

Moorgate Mercantile Co Ltd

v Twitchings [1976] QB 225…………………………………………… Thorner v Major [2009] 713 HL; Fielden v Christie-Miller [2015] 1165

Moriarty

v Atkinson [2008] EWCA Civ 1604…………………………………… Re Kaupthing Singer & Friedlander Ltd [2011] 79

v Evans Medical Supplies Ltd [1958] 1 WLR 66…………………….. Weston v IRC [2001] 1217

v Various Customers of BA Peters Ltd [2008] EWCA Civ 1604……. Habana Ltd v Kaupthing Singer & Friedlander [2011] 275; Du Preez v

Kaupthing Singer & Friedland (IoM) [2011] 561; Sinclair Investments v

Versailles Trade Finance [2011] 839

Morice

v Bishop of Durham (1804) 9 Ves 399; (1805) 10 Ves Jun 522………. Schmidt v Rosewood [2003] 565 PC; The Independent Schools Council v

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

Morison

v Moat (1851) 9 Hare 241………………………………………………. Bluck v Information Commissioner [2008] 1

v Thompson (1874) LR 9 QBD 480……………………………………. FHR European Ventures v Cedar Capital Partners [2014] 1135

Moritz deceased, in re

[1960] Ch 251…………………………………………………………… Re M Trust, re L Trust [2003] 491; Professional Trustee v Infant

Prospective Beneficiary [2007] 1631; STG Valmet Trustees v Brennan

[2002] 273; Davies v Watkins [2013] 221

Morodo

v Nitting 2006 BCSC 1761…………………………………………….. Pecore v Pecore [2007] 1591

Morris

re [1971] P 62……………………………………………………………. Lamothe v Lamothe [2006] 1433; Gill v Woodhall [2011] 251; Kell v Jones

[2013] 507; Schrader v Schrader [2013] 701; Simon v Byford [2013]

1615; Re Stolkin [2013] 1793; Sharp v Hutchins [2015] 1269

re [2000] AER (D) 598…………………………………………………. Sutton v Sutton [2010] 115; Pengelly v Pengelly [2007] 1619; Sprackling v

Sprackling [2009] 897

in re [1971] P62………………………………………………………… Marley v Rawlings [2011] 595 Ch D; Jeffrey v Jeffrey [2013] 1509

in re, The Special trustees for Great Ormond Street Hospital for Children

v Rushin [2001] WTLR 1137…………………………………. Tchilingirian v Ouzounian [2003] 709; Pesticcio v Huet [2003] 1327;

Williams v Williams [2003] 1371; Austin v Woodward [2012] 561

deceased, re (1943) 43 SR (NSW) 352………………………………… Barns v Barns [2011] 1093

302

v Bishop of Durham (1804) 9 Ves 399………………………………… Re Harding, Gibbs v Harding [2007] 479; Re Horley Town FC, Hunt v

McLaren [2006] 1817

v CW Martin & Sons Ltd [1966] 1 QB 716………………………….. Balfron Trustees Ltd v Petersen [2002] 157; Dubai Aluminium Co Ltd v

Salaam [2003] 163

v Davies [2011] WTLR 1643…………………………………………… Tadros v Barratt [2014] 1753

(1837) V Clark & Finnelly 163……………………………….. Re the Baronetcy of Pringle of Stichill [2016] 1117

v London Iron and Steel Co Ltd [1988] 1 QB 493…………………… Constandas v Lysandrou [2018] 215

v Morgan [1998] CAT 524…………………………………………….. Re Hemming [2008] 1833

v Morris (1977) 7 Fam Law 244……………………………………….. PJC v ADC [2009] 1419

v Morris (1993) 9 WAR 150…………………………………………… Rouse v IOOF Trustees Ltd [2000] 111; Lewis v Tamplin [2018] 215

Morris Settlement, re

Adams v Napier [1951] 2 All ER 528…………………………………. Kain v Hutton [2007] 1751 NZCA; Kain v Hutton [2008] 1381 NZSC

Morrison

v Morrison’s Executors [1912] SC 892 ………………………………. Roberts v Gill [2010] 1223 SC

Morrison’s Academy Boarding Houses Association

[1978] STC 1…………………………………………………………… McCall v HMRCC [2008] 865

Morritt

v Douglas (1872) LR 3 P&D 1…………………………………………. Barrett v Bem [2012] 567 CA

Morrow

v Morrow [1995] NIJB 46…………………………………………….. Dellal v Dellal [2015] 1137

Mortensen and Eassie

v State of New South Wales

(unreported, NSW CA, 12 December 1991)…………………. Miskelly v Arnheim [2009] 1529 NSWSC

Mortgage Corporation Ltd, the

v Lewis Silkin [2000] WTLR 359……………………………………… Stack v Dowden [2007] 1053 HL

v Nationwide Credit Corporation Ltd [1994] Ch 49…………………. Scott v Southern Pacific Mortgages Ltd [2015] 1067

v Shaire [2001] Ch 743 ………………………………………………… Crossley v Crossley [2006] 225

Mortgage Express Ltd

v Iqbal Hafeez Solicitors [2011] EWHC (Ch) 3037………………….. Davisons Solicitors v Nationwide BS [2013] 393

v Newman & Co [2000] Lloyd’s Rep PN 745………………………… Twinsectra v Yardley [2002] 423 HL

Morton

v Point (1996) 21 GLJ 61………………………………………………. Bathurst v Kleinwort Benson (Channel Islands) Trustees Ltd [2007] 759;

303

In the matter of X [2009] 353

Morvah Consols Tin Mining Co, re, McKay’s Case

(1875) 2 Ch D 1………………………………………………………… FHR European Ventures v Mankarious [2013] 631; FHR European


Mosely

v Cressey’s Co (1865) LR 1 Eq 405……………………………………. Kingate Global Fund Ltd v Knightsbridge (USD) Fund [2010] 1201

Mosey

v Mosey & Barker [1956] P 26 ……………………………………….. Harb v King Fahd bin Abdul Aziz [2006] 609

Moss,

re, Hobrough v Harvey [1949] 1 All ER 495…………………………. Re The Wolf Trust [2006] 1467

re, Larke v Nugus (see Larke v Nugus)

Moss Steamship Co Ltd

v Whinney [1912] AC 245……………………………………………… Ultraframe (UK) Ltd v Fielding [2007] 835

Motala

v Attorney General [1992] 1 AC 281………………………………… R (ZYN) v Walsall MBC [2014] 1649

Mothew (t/a Stapley & Co)

v Bristol and West Building Society [1996] EWCA Civ 533………… AIB Group v Mark Redler & Co [2015] 187

Motorola Credit Corporation

v Uzan [2002] EWCA Civ 989…………………………………………. Re Kaplan [2010] 1171

Motorola New Zealand Superannuation Fund

re [2001] 3 NZLR 50…………………………………………… Re the Fletcher Challenge Energy Employee Educational Fund, Galley v

Gordon [2004] 199

Moule

v Garrett (1872) 7 LR Exch 101……………………………………….. Segbedzi v Segbedzi [2002] 83; Buzzoni v HMRC [2014] 423

Mountney

v Treharne [2003] CH 135…………………………………………….. Haines v Hill [2008] 447

Mourant & Co Trustees Ltd

v Magnus [2004] JRC 056……………………………………………… Mubarak v Mubarik [2009] 1543 JCA

Movitex Ltd

v Bulfield [1988] BCLC 104…………………………………………… Re Bhullar Bros Ltd, Bhullar v Bhullar [2003] 1397; Gwembe Valley

Development Co Ltd v Koshy [2004] 97 CA

Moxton’s Will Trusts, re

304

[1958] 1 WLR 165……………………………………………………… Kain v Hutton [2008] 1381 NZSC

Moynihan, in re

[2000] 1 FLR 113……………………………………………………….. Re the Baronetcy of Pringle of Stichill [2016] 1117

MSP Nominees Pty Ltd

v Commissioner of Stamps (SA) (1999) 198 CLR 494………………. CPT Custodian Ltd v Commissioner of State Revenue [2006] 447

M-T

v T [2013] EWHC 2061 Fam…………………………………………… Adepoju v Akinola [2017] 187

MT

v MT (Financial Provision: Lump Sum) [1992] 1 FLR 362…………. PJC v ADC [2009] 1419

MTB Motors Ltd, re

[2010] EWHC 3751 Ch…………………………………………………. Re BXL Services [2012] 1695

Mubarak

v Mubarak [2001] 1 FLR 673………………………………………… A v A [2009] 1; Prest v Petrodel Resources Ltd [2013] 1249

v Mubarik [2009] WTLR 1543………………………………………… BJ v MJ [2012] 395; DR v GR [2013] 1123

Muir

v City of Glasgow Bank (1879) 4 App Cas 337……………………….. AMP General Ins. v Macalister Todd Phillips Bodkins [2006] 189;

Marston Thompson & Evershed v Benn [2007] 315

v IRC (1966) 43 TC 367……………………………………………….. Unmarried settlor v IRC [2003] 915

(or Williams) v Muir [1943] AC 468…………………………………. Wyndham v Egremont [2009] 1473

Mulder, re

[1943] 2 All ER 150……………………………………………………. Dutton v Dutton [2001] 563

Mulholland

v Mitchell [1971] AC 666……………………………………………… Swift v Ahmed [2016] 1059; Davis v Wiggett [2016]1563

Mulholland’s Will Trusts, in re

[1949] 1 All ER 460……………………………………………………. Newman v Clarke [2017] 599

Mulligan (deceased), re

[1998] 1 NZLR 481……………………………………………………... Wendt v Orr [2005] 223

Mullins

v Loughton [2003] Ch 250…………………………………………….. Butler v Butler [2016] 1519

Mulox IBC Ltd

v Geels [1993] ECR I-4075…………………………………………….. Chelleram v Chelleram [2002] 675

Multi Guarantee Co Ltd, re

305

[1987] BCLC 257……………………………………………………….. Re Branston & Gothard Ltd, Hill v Phillips [2007] 85; Re Japan Leasing

(Europe) plc [2000] 301

Multinational Gas & Petrochemical Co Ltd

v Multinational Gas & Petrochemical Services Ltd [1983] Ch 258……………………………………………….….. Ultraframe (UK) Ltd v Fielding [2007] 835; Prest v Petrodel Resources

Ltd [2013] 1249

Multiservice Bookbinding Ltd

v Marden [1979] Ch 84 ………………………………………………… Evans v Lloyd [2013] 1137

Muman

v Nagasena [2000] 1 WLR 299…………………………………………… Seray-Wurie v Charity Commission [2008] 535; Park v Cho [2017] 279

Mumford

v Ashe (2001) 33 HLR 756……………………………………………….. Humphreys v Humphreys [2004] 1425

Munday, re

Wong v Wong [2003] WTLR 1161…………………………………..… Pengelly v Pengelly [2007] 1619

Munro

v Commissioners of Stamp Duty [1934] Appeal Cases 61…………… Buzzoni v HMRCC [2011] 1163; Buzzoni v HMRCC [2013] 47

Munt

v Beasley [2006] EWCA Civ 370………………………………………. Day v Day [2013] 817

Munton

v Greater London Council [1976] 1 WLR 649………………………. Cronin v De Hamel [2017] 447

Murad

v Al-Saraj [2005] All ER (D) 503……………………………………… Abou-Rahmah v Abacha [2006] 377; City Index Ltd v Gawler [2008]

1773; Novoship (UK) v Nikitin [2014] 1521

Murdoch

v Murdoch [1975] 1 SCR 423, Can SC………………………………… Frame v Rai [2015] 1539

Murless

v Franklin (1818) 1 Swans 13…………………………………………. Musson v Bonner [2010] 1369

Murphy

re, Dalton v Latham [2003] WTLR 687………………………………. Land v Land’s Estate [2006] 1447

(dec’d) re, Murphy v Murphy [2007] NICh 5……………………….. Re Kane (dec'd), Mulholland v Kane [2009] 1521

v Brentwood District Council [1991] 1 AC 396 ………………………. Bacon v Howard Kennedy [2000] 169

v Collins 2000 JLR 276 ………………………………………………… Alhamrani v Russa Management Ltd [2007] 1317

306

v Gooch [2008] WTLR 257…………………………………………….. Davis v Jackson [2017] 465; Wall v Munday [2018] 337

v Holland [2004] WTLR 239…………………………………………… Aston v Aston [2007] 1349; Lim v Walia [2015] 69

v Lamphier (1914) 31 OLR 287, affirmed (1914) 32 OLR 19………… Hall v Estate of Bruce Bennett [2003] 827

v Murphy [1999] 1 WLR 282………………………………………….. Re the Angora Trust Rosewood v Schmidt [2001] 1081 IoMHC;

Stuart-Hutcheson v Spread Trustee Company Ltd [2002] 1213; Schmidt v

Rosewood Trust Ltd [2003] 565 PC; Foreman v Kingstone [2005] 823;

RNLI v Headley [2016] 1433

Murray

re [1896] P 65…………………………………………………………… Re Baldry [2004] 609

v CIR [1926] 11 TC 133……………………………………………….. Rogge v HMRCC [2012] 537

v Guiness (unreported 29th April 1998 HC)……………………………. Kinane v Mackie-Conteh [2005] 345

v Thomas [1937] 4 All ER 545………………………………………… Re The Fine Lady Upon A White Horse Appeal [2006] 59

Muschinkski

v Dodds (1985) 160 CLR 583…………………………………………. Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2004] 1; Nolan v

Nolan [2004] 1261; Barns v Barns [2011] 1093; Stack v Dowden [2007]

1053 HL; Yeoman’s Row Management Ltd v Cobbe [2008]1461 HL

Mussorie Bank

v Raynor (1882) 7 App Cas 321………………………………………. Gorbunova v Estate of Boris Berezovsky [2016] 1591

Muster, re

(1889) 43 Ch 569………………………………………………………. Thomas v Kent [2007]177

Musurus Bey

v Gadban [1894] 1 QB 533……………………………………………. High Commissioner for Pakistan v Nizam of Hyderabad [2016] 1763

Mutual Shipping Corporation

v Bayshore Shipping [1985] Lloyd’s LR 189………………………… Brennan v Prior [2016] 203

My Kinda Town Ltd

v Soll [1982] FSR 147…………………………………………………. Kao Lee & Yip v Koo [2003] 1283

Myers

re [1951] 1 All ER 538………………………………………………… Re The Christian Brothers of Ireland in Canada [2004] 1079

re, Myers v Myers [2005] WTLR 851……………………………….. Baynes v Hedger [2008] 1719; Garland v Morris [2007] 797; H v M [2010]

193; Ilott v Mitson [2011] 779 (CA); Bahouse v Negus [2012] 1117 CA;

Illott v Mitson [2014] 575; Illott v Mitson [2015] 1399 CA; Ilott v The

Blue Cross [2017] 533; Re Blackwell dec’d [2018] 1243

307

v Design Inc (International) Ltd [2003] EWHC 103 (Ch)…………… Randall v Randall [2015] 99

v DPP [1965] AC 1001………………………………………………… In the matter of X [2009] 353

N

N,

N

in re [1999] JLR 86……………………………………………………… Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2002] 337; Re T

Settlement [2002] 1529; Mubarak v Mubarik [2009] 1543 JCA

v F (Financial Orders: Pre-Acquired Wealth)

[2011] EWHC 586 Fam ……………………………………….. AR v AR [2012] 373; AAZ v BBZ [2017] 765

v N and F Trust [2005] EWHC 2908 (Fam)………………………… DR v GR [2013] 1123; AB v CB [2015] 1; Quan v Bray [2015] 885

NA

v MA [2007] 1 FLR 1760……………………………………………. K v L [2012] 153; KA v MA [2018] 125

Nai Genova, the

[1984] 1 Lloyd’s Rep 353………………………………………………. Marley v Rawlings [2014] 299 SC

Naismith and others (Naismith’s Trustees)

v Naismith [1909] SC 1380………………………………………….. Trustees of Mrs PL Travers Will Trust v HMRCC [2013] 1831

Nakonieczny

v Kaminski [1989] SJ No 94…………………………………………. Re Clements Estate [2007] 1717

Nana Ofori Atta II

v Nana Abu Bonsra II [1958] AC 95………………………………... The Thomas and Agnes Carvel Foundation v Carvel [2007] 1297

Nanney

v Morgan (1888) 37 Ch D 346………………………………………… Pennington v Waine [2002] 387 CA

Nant-y-glo and Blaina Ironworks Co

v Graves (1878) 12 Ch D 738………………………………………….. FHR European Ventures v Cedar Capital Partners [2014] 1135;


Nanwa Gold Mines Ltd, re

[1955] 1 WLR 1080…………………………………………………… Re Japan Leasing (Europe) plc [2000] 301; Kingate Global Fund Ltd v

308

Knightsbridge (USD) Fund [2010] 1201; Bellis v Challinor [2016] 43

Napier

v Light (1974) 236 EG 273……………………………………………. McLaughlin v HMRCC [2012] 855

v Nation Business Agency Ltd [1951] 2 All ER 264…………………. Watts v Watts [2014] 1781

Nash

Estate, re 2003 BCSC 180……………………………………………… Re Bloom, Bernstein v The Queen [2004] 613

v Coombs (1868) LR 6 Eq 51…………………………………………... Re the Hitchen Cow Commoners Trust, AG v Hyde [2002] 1419

Nathan

v Leonard [2002] WTLR 1061………………………………………… AN v Barclays Private Bank & Trust (Cayman) Ltd [2007] 565

Nathanael, re

Cyganik v Agulian [2005] WTLR 1049 ………………………………. Agulian v Cyganik [2006] 565 CA

Nation

v Nation [2005] 3 NZLR 46…………………………………………… Kain v Hutton [2007] 1751 NZCA; Official Assignee in Bankruptcy v

Wilson [2008] 1235

National Anti-Vivisection Society

v Dunnington (The Times 23 Nov 2000)……………………………… Re Hemming [2009] 233

v IRC [1948] AC 31……………………………………………………. A-G v Trustees of the British Museum [2005] 781; Re Church of

Scientology (E&W) [2005] 1151; Re Odstock Private Care Ltd [2008] 675;

Hanchett–Stamford v A.G. [2009] 101; The Independent Schools Council

v Charity Comm. [2012] 41; A-G v Charity Commission [2012] 977;

Human Dignity Trust v Charity Commissioners [2015] 789

National Arms & Ammunition, re

(1885) 28 ChD 474……………………………………………………… Re Japan Leasing (Europe) plc [2000]301

National Bank of Greece SA

v Outhwaite Syndicated 317 at Lloyd’s [2001] CP Rep 69………….. Nesheim v Kosa [2007] 149

National Bank of New Zealand Ltd

v West [1978] 2 NZLR 451……………………………………………. Re Hamblett, (dec’d) [2009] 559

National Coal Board

v England [1954] AC 403…………………………………………….. Watts v Watts [2014] 1781

National Crime Agency

v Robb [2015] Ch 520…………………………………………………. Bainbridge v Bainbridge [2016] 943

National Employers Mutual General Insurance Association Ltd, in re

309

[1955] 1 BCLC 232…………………………………………………….. Park v Cho [2017] 279

Nation Grid Indus BV

v Inspecteur van de Belastingdienst Rijnmond

C-371/10; EU:C:2011:785……………………………. Panayi A&M Sett Trusteesv HMRC [2018]1497

National Insurance Guarantee Corporation Ltd

v Robert Bradford & Co Ltd (1970) 114 Sol Jo 436…………………. Beckett v McMillan [2015] 1127

National Justice Compania Naviera SA

v Prudential Assurance Co Ltd (No. 2) [2001] 1 WLR 603………….. Nesheim v Kosa [2007] 149

National Live Stock Insurance Co Ltd, re

[1917] 1 Ch 628………………………………………………………… Squires v AIG Europe (UK) Ltd [2006] 705

National Mutual Trustees Ltd

v Gooding [1990] VR 791……………………………………………… Olszanecki v Hillocks [2004] 975

National Newark & Essex Building Society

v Roshanl (1925) 128 A 586, NJ Ch…………………………………… Re Dion Investments Pty Ltd [2014] 1333

National Oilwell

v Davy Offshore Ltd [1993] 2 Lloyd’s Rep 582 ……………………… Rathbone Brothers Plc v Novae Corporate Underwriting [2015] 301

National & Provincial Building Society

v UK (1998) 25 EHRR 127…………………………………………….. Burden v UK [2007] 607 4th

National Shawmut Bank of Boston

v Joy (1944) 315 Mass 457, 53 NE 2d 113…………………………….. BQ v DQ [2011] 373

National Society for Promoting the Education of the Poor in the Principles of

the Established Church throughout England and Wales v School Board of London (1874) 18 Eq 608………………………..… Fraser v Canterbury Diocesan Board of Finance [2003] 1125; Fraser v

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

National Trustees Co of Australasia

v General Finance Co of Australasia [1905] AC 373 (PC)………….. Wong v Burt [2005] 291; Pitt v Holt; Futter v Futter [2011] 623 CA;


National Trustees Executors & Agency Co of Australia Ltd

v Barnes (1941) 64 CLR 268…………………………………………… Close Trustees (Switzerland) SA v Vildosola [2008] 1543; Re Macedonian

Orthodox Community Church St Petka Inc’s application [2007] 1429;

IFG International v French [2013] 251; IFG International v French

[2014] 1191

310

National Westminster Bank plc

v Daniel [1993] 1 WLR 1453…………………………………………… Freedman v Freedman [2015] 1187

v Jones [2001] 1 BCLC 98……………………………………………… Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2004] 1; A v A

[2009] 1; Starglade Properties Ltd v Nash [2010] 1267

v King [2008] EWHC 280 (Ch)………………………………………… Ali v Bashir [2016] 187

v Lucas [2014] WTLR 637……………………………………………… Brudenell-Bruce v Moore [2015] 373; National Westminster Bank plc v

Lucas [2015] 635; James v Williams [2015] 1745

v Morgan [1985] AC 686………………………………………………. Re Rochelle, Padgham v Rochelle [2002] 1483; Jennings v Cairns [2004]

361 CA; Macklin v Dowsett [2005] 1561; Turkey v Awadh [2006] 553;

Kite v Rasini [2009] 969; Smith v Cooper [2011] 691; Popowski v

Popowski [2011] 1011; Evans v Lloyd [2013] 1137

v Msaada Group [2011] EWHC 3423 Ch……………………………… Re BXL Services [2012] 1695

v Rabobank Nederland [2006] EWHC 2332 (Comm)………………… Kousouros v O’Halloran [2015] 1023

[2007] EWHC 1742…………………………… Wharton v Bancroft (costs) [2012] 727

v Somer International UK Ltd [2002] 1 All ER 198…………………. Fea v Roberts [2006] 255

v Spectrum Plus Ltd [2005] 2 AC 680………………………………… Abou-Rahmah v Abacha [2007] 1 CA; Sinclair Investments v Versailles

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

Finance [2011] 1043

Nationwide Anglia Building Society

v Ahmed (1995) 70 P&CR 381………………………………………… Scott v Southern Pacific Mortgages Ltd [2015] 1067

Nationwide Building Society v Davisons Solicitors [2013] WTLR 393……………………………… Purrunsing v A’Court [2016] 1027

v Lewis [1998] Ch 482…………………………………………………. Rind v Theodore Goddard [2008] 699

Navarro

v Moregrand Ltd [1951] 2 TLR 674………………………………….. Dubai Aluminium Co Ltd v Salaam [2003] 163

Nayyar

v Denton Wilde Sapte [2009] EWHC 3218…………………………… Patel v Mirza [2014] 1567 CA

NBPF Trustees Ltd

v Warnock-Smith [2009] WTLR 447…………………………………. PNPF Trust Company Ltd v Taylor [2009] 1215; MCP Pension Trustees v

AON Pension Trustees [2010] 1331

Neagle

v Rimmington [2002] 3 NZLR 826……………………………………. Patchett v Williams [2006] 639

311

Neal

v Kelleher [2014] JRC 233……………………………………………… O’Keefe v Caner [2017] 615

Neale

v Turton 4 Bingh 149………………………………………………….. Allnutt v Allnutt [2006]1317

Neazor

v Hoyle (1962) 32 DLR (2d) 131……………………………………… Pecore v Pecore [2007] 1591

Neeld (deceased), re

Carpenter v Inigo-Jones [1962] Ch 643……………………………… Howard v Howard-Lawson [2011] 397

Negus

v Bahouse [2007] EWHC 2628………………………………………… Webster v Webster [2009] 339

Neilson

v Cochrane (1840) 1 Rob App 82 (HL)……………………………….. Re the Baronetcy of Pringle of Stichill [2016] 1117

v Mossend Iron Co (1885) 12R 499…………………………………… Shenken v Phoenix Life Ltd [2015] 1833

Nelson

in re (1918) reported as a note in Re Smith [1928] Ch 915……………. Schmidt v Rosewood [2003] 565 PC

v Greening & Sykes (Builders) Ltd [2007] EWCA Civ 1358………… Sheffield v Sheffield [2014] 1039

v Larholt [1948] 1 KB 339……………………………………………... Mahme Trust v Nezhet [2003] 21

v Nelson (1995) 184 CLR 538………………………………………….. Collier v Collier [2003] 617; CPT Custodian Ltd v Commissioner of State

Revenue [2006] 447; Pecore v Pecore [2007] 1591; Watts v Watts [2014]

1781

v Rye [1996] 1 WLR 1378……………………………………………… Gwembe Valley Development Co Ltd v Koshy [2004] 97 CA; Re Loftus,

Green v Gaul [2005] 1327 Ch; Ultraframe (UK) Ltd v Fielding [2007] 835

Nemes

v Baker [1995] 2 VR 439……………………………………………….. Lamothe v Lamothe [2006] 1433

Nessa

v Chief Adjudication Officer [1999] 1 WLR 1937……………………. Tuczka v HMRCC [2011] 1099

Neste Oy

v Lloyds Bank plc (the ‘Tiiskeri’, ‘Nestegas’ & ‘Enskeri’) [1983] 2 Lloyd’s Rep 658………………………………….. Re Japan Leasing (Europe) plc [2000]301; Twinsectra v Yardley [2000]

527 CA; Shalson v Russo [2003] 1165; Farepak Food & Gifts Ltd, Dubey

v HMRCC [2007] 1407; Kingate Global Fund Ltd v Knightsbridge (USD)

Fund [2010] 1201; Hughmans Solicitors v Central Stream Services Ltd

312

[2013] 239 CA; Angove’s Pty Ltd v Bailey [2016] 1309; Khouj v Acropolis

Capital Partners Ltd [2017] 83

Nestle

v National Westminster Bank plc [2000] WTLR 795 Ch…………….. X v A [2000] 11

v National Westminster Bank plc [1993] 1 WLR 1260 CA………….. X v A [2000] 11; Hulbert v Avens [2003] 387; Perotti v Collyer-Bristow

[2003] 1473; Taube Trustees v HMRCC [2011] 1; Power v Open Text

(UK) [2011] 145; Pitt v Holt; Futter v Futter [2011] 623 CA; AIB Group

(UK) plc v Mark Redler [2013] 1303; Brudenell-Bruce v Moore [2015]

373; RNLI v Headley [2016] 1433

Netbank

v Commercial Money Center [2004] Bda LR46……………………… Charman v Charman [2006] 1; Jennings v Jennings [2010] 215

Netherlands, state of

v Youell [1997] 2 Lloyd’s Rep 440…………………………………….. Rathbone Brothers Plc v Novae Corporate Underwriting [2015] 301

Network (Europe) Ltd

v Telephone Systems International Inc [2003] EWHC 2890………… Dellal v Dellal [2015] 1137

Nevill

v Fine Art & General Insurance Co Ltd [1897] AC 68 ……………… Ratiu v Conway [2006] 101

Neville

v Wilson [1997] Ch 14…………………………………………………. Slater v Simm [2007] 1043

Neville Estates Ltd

v Madden [1962] Ch 832……………………………………………… Re Church of Scientology (E&W) [2005] 1152; Re Horley Town FC, Hunt

v McLaren [2006] 1817; Hanchett–Stamford v A.G. [2009] 101; White v

Williams [2010] 1083; Phillipe v Cameron [2012] 1275; Charity

Commission v Framjee [2014] 1489

New, re

[1901] 2 Ch 534…………………………………………………………. Anker-Petersen v Anker-Petersen [2000] 581; Grender v Dresden [2009]

379

New Bullas Trading Ltd, re

[1994] 1 BCLC 485……………………………………………………… Sinclair Investments v Versailles Trade Finance [2011] 839

New York Bank, re a [1983] ECC 342…………………………………………. Re B [2013] 763

New Zealand Netherlands Society `Oranji’ Inc

v Kuys [1973] 1 WLR 1126……………………………………………. Kao Lee & Yip v Koo [2003] 1283; Re Bhullar Bros Ltd, Bhullar v Bhullar

313

[2003] 1397; Novoship (UK) v Nikitin [2014] 1521

New Zealand Railways

v Progressive Engineering Co Ltd [1968] NZLR 1053……………….. Arkwright v IRC [2004] 181 SpC

New Zealand Refining Co Ltd

v Attorney-General (1993) 15 NZTC 10,038………………………….. AMP General Ins. v Macalister Todd Phillips Bodkins [2006] 189

Newbigging

v Adam (1886) 34 CH D 582…………………………………………… Shalson v Russo [2003] 1165

Newcastle upon Tyne Hospitals Foundation Trust

v LM [2014] EWCOP 454………………………………………………. Re Gladys Meek, Jones v Parkin [2014] 1155

Newen, re

Newen v Barnes [1894] 2 Ch 297………………………………………. Circle Trust, re; HSBC International v Wong [2007] 631

Newey deceased, re

(1994) 2 NZLR 590……………………………………………………… Birch v Curtis [2002] 965

Newgrosh

v Newgrosh (1950) 100 LJ 525………………………………………… Stack v Dowden [2007] 1053 HL

Newhart Developments Ltd

v Co-operative Comercial Bank Ltd [1978] 1 QB 814………………. Ultraframe (UK) Ltd v Fielding [2007] 835

Newland

v Champion 1Ves sen 105……………………………………………… Roberts v Gill [2010] 1223 SC

Newland (dec’d), in the Goods of

[1952] P 71………………………………………………………………. Re Servoz-Gavin (dec'd), Ayling v Summers [2009] 1657

Newlon Housing Trust

v Alsulaimen [1998] UKHL 35………………………………………… AC v DC [2013] 747

Newman (HMIT)

v Hatt LT cas TMA/207/2000………………………………………….. St Clair-Ford v Ryder (HMRCC) [2006] 1647

Newstead

v Frost [1980] 1 WLR 125……………………………………………… Todd v Fawcett (HMIT) [2005] 377

Newton

v Sherry (1876) 1 CPD 246……………………………………………. MCP Pension Trustees Ltd v AON Pension Trustees Ltd [2010] 1331

NFSH Charitable Trust Ltd, re the

[2006] WTLR 629………………………………………………………. Re Living in Radiance [2007] 683

Ng So Kuen Connie

314

v PP [2003] 3 SLR 178 CA……………………………………………... Vadakathu v George [2010] [2010]

Niak

v Macdonald [2001] NZCA 122……………………………………….. Fielden v Christie-Miller [2015] 1165

Nicholas

v Nicholas [1984] FLR 285…………………………………………….. A v A [2009] 1; Prest v Petrodel Resources Ltd [2013] 1249

Nicholls

re (1987) 34 DLR (4th) 321 Ont CA……………………………………. Easingwood v Cockcroft [2016] 1675

v Hudson [2007] see Re Hudson, Nicholls v Hudson

Nichols

(deceased), in re [1974] 11WLR 296………………………………….. Hood v HMRC [2016] 835

(deceased), in re [1975] 1 WLR 534…………………………………… Buzzoni v HMRCC [2011] 1163; Buzzoni v HMRCC [2013] 47; Buzzoni v

HMRC [2014] 423; Hood v HMRC [2016] 835; Hood v HMRC [2017] 999

v Eaton (1875) 91 US 716………………………………………………. CPT Custodian Ltd v Commissioner of State Revenue [2006] 447

v Jessup [1986] 1 NZLR 226…………………………………………… Evans v Lloyd [2013] 1137

Nicholson, re

Nicholson v Boulton [1923] WN 251………………………………….. Re Ross, Ross v Perrin-Hughes [2005] 191

Niemietz

v Germany (1987) 16 EHRR 97……………………………………….. Brown v HM Queen Mother’s Executors [2007] 1129 HC

Niersmans

v Pesticcio [2004] WTLR 699………………………………………….. Randall v Randall [2005] 119; Wright v Hodgkinson [2005] 435; Macklin

v Dowsett [2005] 1561; Walker v Walker [2010] 1617; Evans v Lloyd

[2013] 1137; Hart v Burbridge [2013] 1191

Nightingale

v Goulborn (1848) 2 Ph 594…………………………………………… Re Trafford Community Leisure Trust [2006] 543

Nightingale Mayfair Ltd

v Mehta [2000] WTLR 901…………………………………………….. M v M [2013] 1725

Niles

v Lake [1947] SCR 291 ………………………………………………… Pecore v Pecore [2007] 1591

Ninemia Maritime Corp v

Trave Schiffahrtsgesellschaft GmbH [1983] Lloyd’s Rep 600……….. Dadourian Group Int Inc v Simms [2006] 239

Niru Battery Manufacturing Co

v Milestone Trading Ltd [2002] All ER (Comm) 705………………… Fea v Roberts [2006] 255; Abou-Rahmah v Abacha [2007] 1 CA

315

v Milestone Trading Ltd (No 1) [2004] WTLR 377 CA……………… Abou-Rahmah v Abacha [2006] 377; Charter Plc v City Index Ltd [2006]

1705; City Index Ltd v Gawler [2008] 1773; Bellis v Challinor [2016] 43

v Milestone Trading Lt (No 2) [2004] Lloyd’s Rep 319………………. City Index Ltd v Gawler [2008] 1773

Nisbet and Potts’ Contract, re

[1906] 1 Ch 386…………………………………………………………. Sinclair Investments v Versailles Trade Finance [2011] 1043; Credit

Agricole v Papadimitriou [2016] 109

Nissan

v Attorney-General [1970] AC 179…………………………………… High Commissioner for Pakistan v Nizam of Hyderabad [2016] 1763

Niyazi’s Will Trusts, re

[1978] 1 WLR 910………………………………………………………. Cuppage v Lawson [2011] 975

NLW

v ARC [2012] EWHC 55 (Fam) ………………………………………. Dellal v Dellal [2015] 1137

NM Superannuation Pty Ltd

v Hughes (unreported 5th March 1996) NSW SC ………………………. Re Dion Investments Pty Ltd [2014] 1333

Noble

v Noble 1965 SLT 415………………………………………………….. White v Minnis [2000] 755; Drake v Harvey [2010] 1741

Nocton

v Lord Asburton [1914] AC 932……………………………………… Hulbert v Avens [2003] 387; Youyang Pty Ltd v Minter Ellison [2003] 753

Charter Plc v City Index Ltd [2006] 1705; City Index Ltd v Gawler [2008]

1773; Pitt v Holt; Futter v Futter [2011] 623 CA; AIB Group (UK) plc v

Mark Redler [2013] 1303; AIB Group v Mark Redler & Co [2015] 187;


Noga

v Abacha [2001] 3 All ER 513…………………………………………. Robinson v Fernsby [2004] 257

Nokes

v Doncaster Amalgamated Colliers Ltd [1940] AC 1014…………… Re Hemming [2008] 1833; Prest v Petrodel Resources Ltd [2013] 1249

Nolan

v Nolan [2003] VSC 121……………………………………………….. Nolan v Nolan [2004] 1261

Norberg

v Wynrib [1992] 2 SCR 226…………………………………………… Youyang Pty Ltd v Minter Ellison [2003] 753; Libertarian Investments Ltd

v Hall [2015] 241

Norbury re

316

[1939] Ch 528…………………………………………………………… Re Hamblett, (dec’d) [2009] 559

Norman

v Norman [1983] 1 WLR 295………………………………………….. Avis v Turner [2007] 1521

Norman v Piette Ltd

v Hochtief Construction (UK) Ltd [2005-6] GLR 50………………… Investec v Glenalla [2017] 205

Normington, re

(1879) 13 Ch D 654…………………………………………………….. Galmerrow Securities v National Westminster Bank [2002] 129

Norris

re, (1884) 27 Ch D 333………………………………………………….. Re Beatty’s Will Trusts (No 2), Brooke v Thompson-Jones [2008] 1351

re, [2001] 1 WLR 138…………………………………………………… Gibson v HMRC Prosecution Office [2008] 1605; Re May, Revenue and

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

Customs Prosecution Office [2010 1323

v Ireland (1988) 13 EHRR 186………………………………………… Burden v UK [2007] 607 4th; Burden v UK [2008] 1129 GC

v Norris [2002] EWHC 2996 Fam……………………………………… WF v HF [2012] 1079

North Australian Territory Company, re

(Archer’s Case) [1892] 1 Ch 322………………………………………. Sinclair Investments v Versailles Trade Finance [2011] 1043; FHR

European Ventures v Cedar Capital Partners [2014] 1135

North Devon and West Somerset Relief Fund Trusts, re

Hylton v Wright [1953] 2 All ER 1032………………………………… Re The Fine Lady Upon A White Horse Appeal [2006] 59

North London Railway Co

v Great Northern Railway Co (1883) 11 QBD 30…………………….. Tasaruff Mevduati Sigorta Fonu v Merrill Lynch [2011] 1249

Northern Bank Ltd

v Rush & anr [2009] NICh 6…………………………………………… Re Kane (dec'd), Mulholland v Kane [2009] 1521

Northern Development Holdings Ltd, Re

(Unreported, 6 October 1978, Ch D)…………………………………….. Twinsectra v Yardley [2000] 527 CA; Twinsectra Ltd v Yardley [2002]

423 HL; Templeton Insurance Ltd v Penningtons Solicitors LLP [2007]

1103

Northwind Yachts Ltd, re

[2005] JLR 137 …………………………………………………………. Alhamrani v Alhamrani [2008] 753 JRC; O’Keefe v Caner [2017] 615

Nottage, re

[1895] 2 Ch 649…………………………………………………………. Bath & N E Somerset Council v A-G [2002] 1257; Re Horley Town FC,

Hunt v McLaren [2006] 1817

317

Norway’s Application

re State of [1987] 1 QB 433……………………………………………. Charman v Charman [2006] 1

(Nos 1 & 2), re State of [1990] 1 AC 723……………………………… Charman v Charman [2006] 1; HMRCC v Gresh [2010] 1303; Ben Nevis

Holdings Ltd v HMRC [2014] 1

Norwich Union Life Assurance Society

v P&O Property Holdings Ltd [1993] 1 EGLR 164…………………. Vimercati v BV Trustees Ltd [2013] 157

Novac Estate, re

2008 NSSC 283 …………………………………………………………. Frame v Rai [2015] 1539

Novoship (UK) Ltd

v Mikhaylyuk [2014] WTLR 1521……………………………………. Akita Holdings v Turks and Caicos Islands [2017] 407

Nowell

v Palmer (1993) 32 NSWLR 574……………………………………… Barns v Barns [2011] 1093; Re Barlow, Dalton v Ellis [2008] 1333

Noys

v Morduant (1706) 2 Vern 581………………………………………… Scarfe v Matthews [2012] 1579

NRG Vision Ltd

v Churchfield Leasing Ltd [1998] BCLC 624………………………… Marston Thompson & Evershed v Benn [2007] 315

NT

v FS [2013] WTLR 867 ………………………………………………… Re Gladys Meek, Jones v Parkin [2014] 1155; Re Jones [2016] 661

Nugent

v Nugent [2013] EWHC4095 (Ch)…………………………………….. Williams v Seal [2015] 339

Nugent-Head

v Jacob [1948] AC 321…………………………………………………. Gully v Dix [2004] 331; Swetenham v Walkley [2014] 847; Kaur v


Numan

v Magasena [2000] 1 WLR 299 ……………………………………… Rai v Charity Commissioners [2012] 1053

Nunnerley

v Nunnerley (1890) 15 App Cas 186………………………………….. Charalambous v Charalambous [2004] 1061

Nurcombe

v Nurcombe [1985] 1 WLR 370………………………………………. Roberts v Gill [2010] 1223 SC

Nurdin & Peacock plc

v DB Ramsden & Co Ltd [1999] 1 WLR 1249………………………. Clarkson v Barclays Private Bank & Trust (IoM) Ltd [2007]1703

Nutting

318

v Southern Housing Group Ltd [2004] EWHC 2982………………… Baynes v Hedger [2008] 1719; Swetenham v Walkley [2014] 847

Nyberg

v Provost Municipal Hospital Board [1927] SCR 226………………. Re The Christian Brothers of Ireland in Canada [2004] 1079

Nykredit Mortgage Bank plc

v Edward Erdman Goup Ltd [1997] 1 WLR 1627………………….. Bacon v Howard Kennedy [2000] 169; Macaulay & Farley v Premium

Life Assurance [2000] 261; Daniels v Thompson [2004] 511; Jessup v

Wetherell [2007] 515

NZHB Holdings Ltd

v Bartells (2004) 5 NZCPR 506 ………………………………………. AMP General Ins. v Macalister Todd Phillips Bodkins [2006] 189

O

O

re, (restraint order: disclosure of assets) [1991] 1 A ER 330………… Re Kaplan [2010] 1171

re, (a minor) (Blood Tests: Constraint) [2000] Fam 139…………….. Anderson v Spencer [2018] 1

v S (Unrep 12 Dec 2006, Family Court, Dundein)……………………… Official Assignee in Bankruptcy v Wilson [2008] 1235

Oakes

v Oakes 9 Hare 666…………………………………………………….. Banks v National Westminster Bank plc [2006] 1693

Oakley

v Wilson [1927] 2 KB 281……………………………………………… Ulrich v Treasury Solicitor [2005] 385

Oaks

v Commissioner of Stamp Duties of NSW [1954] AC 57…………….. AB Essex v IRC [2002] 1; Fuller v Evans [2000] 5; Buzzoni v HMRCC

[2011] 1163; Buzzoni v HMRCC [2013] 47; Buzzoni v HMRC [2014] 423;

Hood v HMRC [2016] 835

Oasis Merchandising Services Ltd, re,

[1998] Ch 170…………………………………………………………… Starglade Properties Ltd v Nash [2010] 1267

Oates

v Consolidated Capital Services Pty Ltd [2009] NSWCA 183………. Roberts v Gill [2010] 1223 SC

Oatway, re

319

[1903] 2 Ch 356………………………………………………………… Shalson v Russo [2003] 1165; Turner v Jacob [2008] 307; Sinclair


OBG Ltd

v Allan [2007] UKHL 21………………………………………………. FHR European Ventures v Mankarious [2013] 631

O’Brien,

re the representation of [2003] JLR 1…………………………………. Re Kaplan [2010] 1171

v Seagrave [2007] WTLR 1037 ……………………………………….. Randall v Randall [2015] 99; Randall v Randall [2016] 1277

Ocalan

v Turkey [2003] 37 EHRR 10………………………………………….. Bowman v Fels [2005] 481 CA

Ocean Coal Company

v Powell Dufferyn Steam Coal Company [1932] 1 Ch 654………….. Pennington v Crampton [2005] 559

Ocean Frost, the

Armagas v Mundogas SA [1985] 1 Lloyd’s Rep 1…………………… Balfron Trustees Ltd v Petersen [2002] 157; Gwembe Valley Development

Co Ltd v Koshy [2004] 97 CA; Fielden v Christie-Miller [2015] 1165

Oceanic Steam Naviagation Co

v Sutherberry (1880) 16 Ch D 236……………………………………. ATC (Cayman) Ltd v Rothschild Trust Cayman Ltd [2007] 951;

Fielden v Christie-Miller [2015] 1165

O’Connor

v Osaacs [1956] 2 QB 288……………………………………………… High Commissioner for Pakistan v Nizam of Hyderabad [2016] 1763

Octavo Investments Pty Ltd

v Knight (1979) 144 CLR 360………………………………………… ATC (Cayman) Ltd v Rothschild Trust Cayman Ltd [2007] 951;

McKnight v Ice Skating Queensland Incorporated [2007] 989 QSC

Ocular Sciences Ltd

v Aspect Vision Care Ltd [1997] RPC 289…………………………… Daraydan Holdings Ltd v Solland Int. Ltd [2004] 815; Sinclair


O’Donnell

v O’Donnell [1976] Fam 83……………………………………………. Charman v Charman [2007] 1151 CA; AB v CB [2015] 1

Officers of State for Scotland

v Alexander (1866) 4 M 741…………………………………………… Re the Baronetcy of Pringle of Stichill [2016] 1117

Official Assignee

v Wilson (Unrep 12 April 2006, High Court, Dundein)………………… Official Assignee in Bankruptcy v Wilson [2008] 1235

Official Receiver in Bankruptcy

320

v Schultz (1990) CLR 306……………………………………………… Barns v Barns [2005] 1093; Re Hemming [2008] 1833

Official Solicitor

v Stype Investments (Jersey) Ltd [1983] 1 WLR 214……………….. Chelleram v Chelleram [2002] 675

Official Trustee in Bankruptcy

v Maeto (2003) 202 ALR 571………………………………………….. Haines v Hill [2008] 447

O’Flaherty

v Kelly [1909] IR 223…………………………………………………… McCall v HMRCC [2008] 865

Ofner, re

[1909] 1 Ch 60………………………………………………………….. Scarfe v Matthews [2012] 1579

Ofulue

v Bossert [2009] 1 AC 990……………………………………………. Libertarian Investments Ltd v Hall [2015] 241

Ogden

v Trustees of RHS Griffiths 2003 Settlement [2008] 685…………… Bhatt v Bhatt [2009] 1117; Re Betsam Trust, McBurney v McBurney

[2009] 1489; Re Futter, Futter v Futter [2010] 609 Ch; Pitt v Holt; Futter

v Futter [2011] 623 CA; Re Kaupthing Singer & Friedlander Ltd [2011]

79; Re A Trust, B v C [2011] 745; Futter v HMRCC; Pitt v HMRCC

[2013] 977; Freedman v Freedman [2015] 1187

Ogilvie

re [1918] Ch 492……………………………………………………….. Scarfe v Matthews [2012] 1579

v Allen (1899) 15 TLR 294 (HL)………………………………………. Re Betsam Trust, McBurney v McBurney [2009] 1489; Re Kaupthing

Singer & Friedlander Ltd [2011] 79; Pitt v Holt; Futter v Futter [2011]

623 CA; Re A Trust, B v C [2011] 745

v Littleboy (1897) 13 TLR 399 (CA)………………………………….. Sieff v Fox [2005] 891; Clarkson v Barclays Private Bank & Trust (IoM)

Ltd [2007]1703; Ogden v Trustees of RSH Griffiths 2003 Settlement

[2008] 685; Re Mr and Mrs P, Capital Asset Protection Plan Trust, JP v

Atlas Trading Company (Jersey) Ltd [2009] 873; Re Betsam Trust,

McBurney v McBurney [2009] 1489; Re Kaupthing Singer & Friedlander

Ltd [2011] 79; Pitt v Holt; Futter v Futter [2011] 623 CA; Re A Trust, B v

C [2011] 745; Day v Day [2013] 817; Futter v HMRCC; Pitt v HMRCC

[2013] 977; Pagel v Farman [2013] 1575; Kennedy v Kennedy [2015] 837;

Freedman v Freedman [2015] 1187; Van der Merve v Goldman [2016]

913

321

O’Hagan

v O’Hagan (2000) BCCA 79…………………………………………… Easingwood v Cockcroft [2016] 1675

OJSC Oil Company Yugraneft

v Abramovich [2008] EWHC 2613 (Comm)………………………….. Novoship (UK) v Nikitin [2014] 1521

Okolo

v HMRCC [2012] UKUT 416 (TCC)…………………………………. Ramsay v HMRCC [2013] 1773

Olanda, The

[1919] 2 KB 728n………………………………………………………... Investec v Glenalla [2017] 205

Oldham, in re

Hadwen v Myles [1925] Ch 75………………………………………… Healey v Brown [2002] 849; Birch v Curtis [2002] 965; Barns v Barns

[2005] 1093; Re Walters, Olins v Walters [2008] 1449 CA; Fry v

Densham-Smith [2011] 387; Legg v Burton [2017] 1017

O’Leary

v Douglass (1878) 1 LR IR 45………………………………………… Lamothe v Lamothe [2006] 1433

Olins

v Walters [2008] WTLR 1449………………………………………… Shovelar v Lane [2011] 1411; Chada v HMRC [2015] 745

Oliver, re

[1927] 2 Ch 323…………………………………………………………. Nolan v Nolan [2004] 1261; Davies v Sharples [2006] 839

Oliver Estate

v Walker [1984] BCJ No 460 (QL)……………………………………. Pecore v Pecore [2007] 1591

Olsson

v Dyson (1969) 120 CLR 365………………………………………….. Barns v Barns [2005] 1093

Olupitan

v Assets Recovery Agency [2008] EWCA Civ 104…………………… Serious Organised Crime Agency v Lundon [2010] 875

Olympic Industries Inc

v McNeil (1994) 86 BCLR (2nd) 273…………………………………… Easingwood v Cockcroft [2016] 1675

Olympic Pride, the

[1980] 2 Lloyd’s Rep 67………………………………………………… AMP (UK) plc v Barker [2001] 1237

Omni Secrutities Ltd

v Deloitte & Touche (2000) CILR 108…………………………………. Tritton Development Fund Ltd v Fortis Bank (Cayman) Ltd [2007] 1483

O’Neill

v IRC [1998] STC (SCD) 110…………………………………………. Sillars & Deeprose v IRC [2004] 591; Griffiths v Floyd [2004] 667;

322

Matthews v HMRCC [2013] 93

v Phillips [1999] 1 WLR 1092…………………………………………. Gillett v Holt [2000] 195 CA; Pennington v Crampton [2005] 559; Davies

v Watkins [2013] 221

Ontario Securities Commission

v Greymac Credit Corp (1986) 30 DLR (4th) 1; (1988) 52 DLR (4th) 767………………. Commerzbank AG v IMB Morgan Plc [2005] 1485; Charity Commission v

Framjee [2014] 1489

Opanubi

v Daley [2002] EWHC 1596 (Ch)………………………………………. Haastrup v Okorie [2016] 803

Open Door Counselling

v Ireland (1992) 15 EHRR 244………………………………………… Burden v UK [2008] 1129 Grand Chamber

Oppenheim

v Tobacco Securities Trust Co Ltd [1951] AC 297…………………. Ulrich v Treasury Solicitor [2005] 385; Re Church of Scientology (E&W)

[2005] 1152; The Independent Schools Council v Charity Comm. [2012]

41; A-G v Charity Commission [2012] 977; Helena Partnership v HMRC

[2012] 1519

Ophthalmic Innovations International (UK) Ltd

v Ophthalmic Innovations International Inc

[2004] EWHC 2948 (Ch)……………………..………. Dellal v Dellal [2015] 1137

Orconsult

v Bickle (unreported Supreme Court No 349 2007)…………………….. Re The Hanover Trust [2016] 1755

Ord

v Belhaven Park Ltd [1998] BCC 607Orion-Breclav SRO…………… Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2004] 1

v The Czech Republic (Unrep 13 January 2004)………………………. Burden v UK [2008] 1129 Grand Chamber

Oriental Commercial Bank,re

ex parte European Bank (1871) LR 7 Ch App 99…………………… Squires v AIG Europe (UK) Ltd [2006] 705

Ormond Investment Co Ltd

v Betts [1928] AC 143………………………………………………….. R (ZYN) v Walsall MBC [2014] 1649

O’Reilly

v Mackman [1983] 2 AC 237………………………………………….. Richards v Worcestershire CC [2017] 117

O’Rorke

v Revenue and Customs Commissioners [2013] UKUT 499 (TCC)…. Wood v HMRC [2016] 1463

323

O’Rourke

v Darbishire [1920] AC 581…………………………………………… Rouse v IOOF Australia Trustees [2001] 111; Re the Angora Trust

Rosewood v Schmidt [2001] 1081 IoMHC; Stuart-Hutcheson v Spread

Trustee Company Ltd [2002] 1213; Schmidt v Rosewood Trust Ltd [2003]

565 PC; Foreman v Kingstone [2005] 823; Bathurst v Kleinwort Benson

(Channel Islands) Trustees Ltd; [2007] 759; C v C (No 2) [2007] 753;

Breakspear v Ackland [2008] 777; Re X (Trust) [2013] 731; Birdseye v

Roythorne & Co [2015] 961; Kousouros v O’Halloran [2015] 1023; RNLI

v Headley [2016] 1433; Lewis v Tamplin [2018] 215

Orphan Working Scholl and Alexandra’s Orphanage Contract, in re

[1912] 2 Ch 167………………………………………………………… Shergill v Kaira [2014] 1729 SC

Orr

v Ford (1989) 167 CLR 316……………………………………………. Patel v Shah [2005] 361

Orwell’s Trust, re

Dixon v Blair [1982] 1 WLR 1337…………………………………….. Re Rogers [2006] 691

Osborne

v Rowlett (1880) 13 Ch D 774………………………………………… Evans v Lloyd [2013] 1137

OS

v DS (Oral Disclosure: Preliminary Hearing)

[2004] EWHC 2376 (Fam)…………………………………….. Quan v Bray [2015] 885

Osias Settlement, in re

(1987-88) JLR 389……………………………………………………… Re the Peter Hynd `H’ Settlement [2001] 1027; Re T Settlement [2002]

1529; Mubarak v Mubarik [2009] 1543 JCA

Osiris Trustees Ltd; re

[2000] WTLR 933………………………………………………………. Re Papadimitriou [2004] 1141; Re Bird Charitable Trust and Bird

Purpose Trust, Basel Trust Corp (Channel Islands) Ltd [2008] 1505; Re

Circle Trust, HSBC International v Wong [2007] 631; Oakley v Osiris

Trustees Ltd [2009] 461 PC

Oslo Land Co Ltd

v The Union Goverment [1938] AD 584………………………………. Jowell v Bramwell-Jones [2002] 31

O’Sullivan

v Management Agency & Music Ltd [1985] 1 QB 428……………… Patel v London Borough of Brent [2004] 577; Independent Trustee

324

Services v GP Noble Trustees [2012] 1171; Bainbridge v Bainbridge

[2016] 943

Oswald, re the Goods of

(1874) LR 3 P&D 162………………………………………………….. Lamothe v Lamothe [2006] 1433; Marley v Rawlings [2014] 299 SC

Oswald Hickson Collier & Co

v Carter-Ruck [1984] AC 720………………………………………….. Re Rogers [2006] 691

OT Computers Ltd

v First National Tricity Finance Ltd [2007] WTLR 165…………….. Habana Ltd v Kaupthing Singer & Friedlander [2011] 275; Du Preez v

Kaupthing Singer & Friedland (IoM) [2011] 561; Re Kaupthing Singer &

Friedlander Ltd [2011] 79

Oteri

v The Queen (1976) 51 ALJR 122…………………………………….. Barns v Barns [2005] 1093

Otkritie Internatioal Investment Management Ltd

v Urumov [2014] EWHC 191 (Comm)………………………………… Novoship (UK) v Nikitin [2014] 1521; Watts v Watts [2014] 1781

Ottaway

v Norman [1972] Ch 698………………………………………………. Kasperbauer v Griffith [2000] 333; Healey v Brown [2002] 849; Barns v

Barns [2005] 1093; Davies v HMRCC [2009] 1151

Otter

v Church Adams Tatham & Co [1953] 1 Ch 280…………………… Rind v Theodore Goddard [2008] 699; Vinton v Fladgate Fielder [2010]

1043; Feltham v Freer Bouskell [2013] 1363

Oughtred

v IRC [1960] AC 206………………………………………………….. Scott v Southern Pacific Mortgages Ltd [2015] 1067

Overbury, re

Overbury v Mathews [1954] 3 All ER 307…………………………… Duckett v Backhurst [2006] 1729 JCA

Overend Gurney & Co Ltd, re

(1866) LR 1 Ch App 528………………………………………………. Squires v AIG Europe (UK) Ltd [2006] 705

Ovey, re

(1885) 29 Ch D 560……………………………………………………. Phillips v RSPB [2012] 891

Owen

re, Owen v IRC [1949] 1 All ER 901………………………………….. Curnock v IRC [2003] 955

v Pook(HMIT) [1970] AC 244…………………………………………. Rangers v A-G for Scotland [2017]1093

v Tate [1976] 1 QB 402 ………………………………………………… Abrahams v Abrahams [2000] 593

325

Owens

v Greene [1932] IR 225 …………………………………………………. Drakeford v Cotton [2012] 1135

Owusu

v Jackson [2004] WTLR 1141…………………………………………. Gomez v Gomez-Manche Vives [2008] 621 HC

Oxfam

v Birmingham City District Council [1976] AC 126…………………. Re Odstock Private Care Ltd [2008] 675

v HMRC [2010] STC 686……………………………………………… Fryer v HMRC [2010] 815; JP Gilchrist Trust v HMRC [2014] 1209

Oxley v

Hiscock [2004] WLTR 709…………………………………………….. Cobbe v Yeomans Row Management Ltd [2005] 625 Ch; Lightfoot v

Lightfoot-Brown [2005] 1031; Strover v Strover [2005] 1245; Crossley v

Crossley [2006] 225; Stack v Dowden [2006] 511 CA; Vinaver v Milton

Asbury Ltd [2006] 1677; Stack v Dowden [2007] 1053 HL; Adekunle v

Ritchie [2007] 1505; Holman v Howes [2007] 1539; Fowler v Barron

[2008] 819; Webster v Webster [2009] 339; Griffiths v Cork [2009] 955;

Jones v Kernott [2009] 1771 Ch; Kernott v Jones [2010] 1583; Jones v

Kernott [2012] 125 SC; O’Kelly v Davies [2016] 333; Wall v Munday

[2018] 337

Oxley County Council

v MacDonald [1999] NSWCA 126……………………………………. Alexander v Perpetual Trustees WA Ltd [2002] 937

P

P

re [2009] WTLR 651……………………………………………………. Re M, ITW v Z [2009] 1791; Re G (TJ) [2011] 231; Re JC [2012] 1211;

Re D [2012] 1701; Re S, D v R [2011] 449; Re Buckley [2013] 373; Re

Treadwell [2013] 1445; Re Gladys Meek, Jones v Parkin [2014] 1155;

Walker v Badmin [2015] 493; Bathurst v Chantier [2018] 1207

re [2009] AC 173………………………………………………………. Charity Commission v Catholic Care (Diocese of Leeds) [2012]1303

re [2010] Ch 33 ………………………………………………………… NT v FS [2013] 867

326

re [2010] WTLR 1405………………………………………………….. SM v HM [2012] 281; Re E [2011] 203; Re Jones [2016] 661

re [2014] EWHC 2990 (Fam)…………………………………………... P v P [2015] 1039

re (Forced Marriage: Annulment: Procedure) [2003] 1 FLR 661…… XCC v AA [2012] 1645

re Mr and Mrs Capital Asset Protection Plan Trust

[2009] WTLR 873……………………………………………… Re A Trust, B v C [2011] 745

re, (Statutory Will) [2010] WTLR 1405………………………………. Re JDS, Smythe v JDS [2012] 475; ADS v DSM [2017] 819

v Cheshire West and Cheshire Council [2014] UKSC 19……………. Re AMH [2016] 571

v G, P v P [2004] EWHC 2944 (Fam)…………………………………. Goenka v Goenka [2016] 417

v Liverpool Daily Post and Echo Newspapers Ltd [1991] 2 AC 370…. Tasaruff Mevduati Sigorta Fonu v Merrill Lynch [2011] 1249

v P [1916] 2 IR 400…………………………………………………….. AC v DC [2013] 747

v P [2006] 1 FLR 431…………………………………………………… Lilleyman v Lilleyman [2012] 1007

v P [2007] EWHC 2877 (Fam)…………………………………………. Tchenguiz-Imerman v Imerman [2014] 135

v P (Ancillary Relief;Proceeds of Crime) [2003] WTLR 1449………. Bowman v Fels [2005] 481 CA

v P (Inherited Property) [2004] EWHC 1354 (Fam) …………………. A v A [2009] 1

P & O Nedlloyd

v Arab Metals Co [2005] 1 WLR 3733…………………….…………. Freeman v Ansbacher Trustees (Jersey) Ltd [2010] 569

v Arab Metals Co [2006] WLR (D) 300 ………………………………. Re K [2007] 1007; Tritton Development Fund Ltd v Fortis Bank (Cayman)

Ltd [2007] 1483; Sheffield v Sheffield [2014] 1039

Packard, re

[1920] 1 Ch 596………………………………………………………… Re Bowles, Hayward v Jackson [2003] 335

Paddington Building Society

v Mendelsohn [1985] 50 P&CR 244…………………………………… Scott v Southern Pacific Mortgages Ltd [2015] 1067

Page

v Page [1981] 2 FLR 198……………………………………………….. Berger v Berger [2014] 35

Paget

v Paget [1898] 1 Ch 470……………………………………………….. Armstrong v Onyearu [2017] 415

Paget’s Settlement, re

[1965] 1 WLR 1046…………………………………………………….. C v C [2016] 223

Pagnan SpA

v Feed Products Ltd [1987] 2 Lloyd’s Rep 601………………………. Soulsbury v Soulsbury [2007] 1841

Painter

v Hutchinson & anor [2007] WTLR 1053……………………………. Q v Q [2009] 1591

327

Paintin and Nottingham Ltd

v Miller Gale and Winter [1971] NZLR 164…………………………. Official Assignee in Bankruptcy v Wilson [2008] 1235

Pallant

v Morgan [1953] Ch 43 ………………………………………………… Banner Homes v Luff Developments [2000] 473; Hooper v Gorvin [2001]

575; Cobbe v Yeomans Row Management Ltd [2005] 625 Ch; Yeoman’s

Row Management Ltd v Cobbe [2008]1461 HL; Barrett v Barrett [2009]

201; Baynes Clarke v Corless [2010] 751; Bagus Investments Ltd v

Kastening [2012] 1675; Herbert v Doyle [2015] 1573

Palmer

re, National Provincial Bank v Barwill [1945] 1 Ch 8……………….. Banks v National Westminster Bank plc [2006] 1693

v Bank of New South Wales (1975) 133 CLR 150…………………… Barns v Barns [2011] 1093

v Carey [1926] AC 703 ………………………………………………… Hughmans Solicitors v Central Stream Services Ltd [2012] 1559;

Hughmans Solicitors v Central Stream Services Ltd [2013] 239 CA

v Locke (1880) 15 Ch D 294…………………………………………… ATC (Cayman) Ltd v Rothschild Trust Cayman Ltd [2007] 951

v Newell (1855) 20 Beav 32……………………………………………. Tasarruf Mevduati Sigorta Fonu v Merrill Lynch Bank and Trust

Company (Cayman) Ltd [2010] 1285

Palmer’s Estate, re

(1985) 69 NSR (2d) 384 …………………………………………………. Re Clements Estate [2007] 1717

Pamplin

v Express Newspapers Ltd [1988] 1 WLR 116………………………. Ratiu v Conway [2006] 101

Pan Ocean Shipping Ltd

v Creditcorp Ltd [1994] 1 WLR 161………………………………….. Investec v Glenalla [2017] 205

Panama & South Pacific Telegraph Co

v India Rubber etc Works Co (1875) LR Ch App 515………………. Daraydan Holdings Ltd v Solland Int. Ltd [2004] 815

Panayiotou

v Sony Music Entertainment (UK) Ltd [1994] Ch 142……………… Charman v Charman [2006] 1

Pannullo and Forte

v France [2001] ECHR 741…………………………………………….. Smith v Lancashire NHS Trust [2018] 1469

Papadimitriou, re

[2004] WTLR 1141……………………………………………………… Re Circle Trust, HSBC International v Wong [2007] 631; Gomez v

328

Gomez-Manche Vives [2008] 621 HC; Gomez v Gomez-Monche Vives

[2008] 1623 CA; IFG International v French [2013] 251; IFG

International v French [2014] 1191; Re the K Trust [2016] 1225

Papamichael

v National Westminster Bank Plc [2003] 1 Lloyd’s Rep 341………… Commerzbank AG v IMB Morgan Plc [2005] 1485

Papanicola

v Fagan [2008] EWHC 3348 (Ch)……………………………………… Ali v Bashir [2016] 187

v Humphries [2005] EWHC 35 (Ch)………………………………….. Holtham v Kelmanson [2007] 285

Papillon (deceased), re

[2008] WTLR 268………………………………………………………. Lim v Thompson [2010] 616

Paponette

v Attorney-General of Trinidad and Tobago [2010] UKPC 32……… R (on the application of Davies) v HMRC [2012] 217

Papouis

v Gibson-West [2004] WTLR 485……………………………………… Kite v Rasini [2009] 969

Paradise Beach and Transportation Co Ltd

v Price Robinson [1968] AC 1072…………………………………….. King v Gershon Robertson [2015] 849 PC

Paradise Motor Co Ltd, in re

[1968] 1 WLR 1135……………………………………………………... Smith v Smith [2001] 1205

Paragon Finance

v DB Thakerar [1999] 1 All ER 400…………………………………… Banner Homes v Luff Developments [2000] 473; JJ Harrison (Properties)

Ltd v Harrison [2001] 1327; Dubai Aluminium v Salaam [2003] 189;

Jiggins v Brisley [2003] 1141; Re Bhullar Bros Ltd, Bhullar v Bhullar

[2003] 1397; Gwembe Valley Development Co Ltd v Koshy [2004] 97 CA;

Nolan v Nolan [2004] 1261; Cobbe v Yeomans Row Management Ltd

[2005] 625 Ch; Sinclair Investment Holdings SA v Versailles Trade

Finance Ltd [2006] 1655; Cattley v Pollard [2007] 245; Jasmine Trustees

v Wells & Hind [2007] 489; Ultraframe (UK) Ltd v Fielding [2007] 835;

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

Hughes v Lloyd [2008] 473; Statek Corporation v Alford [2008] 1089;

Peconic Industrial Developments Ltd v Lau Kwok Fai [2009] 121; Luo v

Estate of Hui & anr [2009] 849; Peconic Industrial Development Ltd v

Lau & ors [2009] 999; Sinclair Investments v Versailles Trade Finance

329


Central Bank of Nigeria v Williams [2012] 745; Re Lehman Brothers Intl

(Europe) [2012] 1355; Bagus Investments Ltd v Kastening [2012] 1675;

Williams v Central Bank of Nigeria [2014] 873 SC; Novoship (UK) v

Nikitin [2014] 1521; Cadogan Petroleum plc v Tolley [2015] 1505; High

Commissioner for Pakistan v Nizam of Hyderabad [2016] 1763

Paramount Airways Ltd, re

[1993] Ch 223………………………………………………………….. Re Claridge [2011] 1681; Haines v Hill [2008] 447; Singla v Brown [2009]

165

Parbulk II A/S

v Humpuss Intermoda Transportasi TBK (The Mahakam)

[2012] EWHC 1819…………………………………………………… JSC Mezhduarodniy Promyshlenniy Bank v Pugachev [2015] 991

Parin (Hatfield) Ltd

v IRC [1996] STC 933…………………………………………………. McGuane v Welch [2009] 1201

Parish

v Sharman [2001] WTLR 593………………………………………… Re Waite, Baron v Woodhead [2008] 1675

Park

re (1889) 16 Ch Div 326……………………………………………….. Alhamrani v Alhamrani [2008] 941 JC

deceased, in the estate of [1954 P89…………………………………... Masterman-Lister v Brutton [2003] 259 CA

deceased, in the estate of [1954] P112………………………………… Masterman-Lister v Brutton [2003] 259 CA

Parkasho

v Singh [1968] P 233……………………………………………………. O’Keefe v Caner [2017] 615

Parker

v Brooke (1804) 9 Ves 583…………………………………………….. Sinclair Investments v Versailles Trade Finance [2011] 839

v Camden London Borough Council [1986] Ch 162………………… Tasaruff Mevduati Sigorta Fonu v Merrill Lynch [2011] 1249

v CS Structured Credit Fund Ltd [2003] EWHC 391……………….. JSC Mezhduarodniy Promyshlenniy Bank v Pugachev [2015] 991

v Felgate (1883) LR 8 PD 171…………………………………………. In re Parsons, Borman v Lel [2002] 239; Clancy v Clancy [2003] 1097;

Re Perrins (dec’d) Perrins v Holland [2009] 1387 HC; Perrins v Holland

[2010] 1415 CA; Re Singellos, Singellous v Singellos [2011] 327; Markou

v Goodwin [2014] 605; Catling v Catling [2014] 955; Burns v Burns

[2016] 755; White v Phillips [2018] 1559

v Knight [1949] Ch 437………………………………………………… Sammut v Manzi [2009] 1051

330

v McKenna (1874) LR 10 Ch App 96…………………………………. Re Bhullar Bros Ltd, Bhullar v Bhullar [2003] 1397; Murad v al-Saraj

[2005] 1573

v Parker (1841) Milward 541………………………………………….. Barrett v Bem [2012] 567 CA

v Principal Immigration Officer [1926] CPD 255…………………… Mark v Mark [2005] 1223

Parker-Tweeddale

v Dunbar Bank plc [1991] Ch 12……………………………………… Blades v Isaac [2016] 589; Haastrup v Okorie [2016] 803

Parkin

v Thorold (1852) 16 Beav 59………………………………………….. Harrison v Harrison (1) [2009] 1319

Parking Eye Ltd

v Somerfield Stores Ltd [2012] EWCA Civ 1338……………………. Watts v Watts [2014] 1781

Parkinson

v College of Ambulance [1925] 2 KB 1 ………………………………. Watts v Watts [2014] 1781

v Fawdon [2009] EWHC 1953………………………………………… Lamothe v Lamothe [2006] 1431

Parnall, re

Parnall v Hurst [2003] WTLR 997……………………………………. Re Parnall, Parnall v Hurst (correction) [2005] 1241; Nesheim v Kosa

[2007] 149

Parr

v Attorney-General (1842) 8 CL & F 409…………………………….. Westminster City Council v Porter [2003] 135

Parra

v Parra [2002] EWCA Civ 1886………………………………………. Charman v Charman [2006] 1; A v A [2009] 1

Parrington

v Parrington [1951] 2 All ER 916…………………………………….. BJ v MJ [2012] 395; HN v AN [2016] 825

Parry

v Cleaver [1970] AC 1…………………………………………………. Rathbone Brothers Plc v Novae Corporate Underwriting [2015] 301

Parsons

v McBain (2001) 109 FCR 120………………………………………… Nolan v Nolan [2004] 1261; Armstrong v Onyearu [2017] 415

Partington

v Cushing (1906) 1 ELR 493…………………………………………… Re The Christian Brothers of Ireland in Canada [2004] 1079

Partridge

v Equity Trustees Executors & Agency Co Ltd (1947) 75 CLR 149…. Youyang Pty Ltd v Minter Ellison [2003] 753; Wendt v Orr [2005] 223

Parujan

v Atlantic Western Trustees Ltd 2003 JLR N-11…………………….. Alhamrani v Russa Management Ltd [2007] 1317; Re the A Trust [2013]

331

1117

Pascoe

v Hayward [1979] 1 WLR 431………………………………………… Gillett v Holt [2000] 195 CA

v Turner [1979] 1 WLR 431…………………………………………… Jennings v Rice [2002] 367 CA; Jiggins v Brisley [2003] 1141; Yeoman’s

Row Management Ltd v Cobbe [2008]1461 HL; Luo v Estate of Hui & anr

[2009] 849; Henry v Henry [2010] 1011 P); Williams v Lawrence [2011]

1455; Walden v Atkins [2013] 1465; James v James [2018] 1313

Paske

v Ollat (1815) 2 Phill Ecc 323………………………………………….. Perrins v Holland [2010] 1415

Pass

v Dundas (1880) 43 LT 665……………………………………………. Spread Trustee Co Ltd v Hutcheson [2012] 317

Passee

v Passee [1988] 1 FLR 263…………………………………………….. Stack v Dowden [2006] 511 CA

Patel

v Daybells [2001] EWCA Civ 1229……………………………………. Davisons Solicitors v Nationwide BS [2013] 393; Santander UK plc v RA

Legal Solicitors [2014] 813 CA

v Mirza [2014] WTLR 1567…………………………………………… Watts v Watts [2014] 1781

v Shah [2005] WTLR 259……………………………………………… Green v Gaul [2006] 1391 CA; Evans v Lloyd [2013] 1137

v Singh [2003] CPLR 149………………………………………………. Re K [2007] 1007

v Vigh [2013] EWHC 3403 (Ch)……………………………………….. Martin v Williams [2017] 1041

Pathirana

v Pathirana [1967] 1 AC 233………………………………………….. John Taylors v Masons [2005] 1519

Patten

v Poulton (1858) 1 SW & Tr 55 ……………………………………….. Wren v Wren [2007] 531

Patterson, re

[1941] VLR 233………………………………………………………… Kain v Hutton [2005] 977 NZHC

Paul

v Constance (1977) 1 WLR 527………………………………………. Rowe v Prance [2000] 249; Shah v Shah [2011] 519; Official Assignee in

Bankruptcy v Wilson [2008] 1235; Charity Commission v Framjee [2014]

1489; Heer v Singha [2016] 1189; Gorbunova v Estate of Boris

Berezovsky [2016] 1591; Legg v Burton [2017] 1017; Ong v Ping [2018]

1365; Vocicevic v Aleksic [2018] 1545

332

v Paul (1882) 20 Ch D 742…………………………………………….. Re Barlow, Dalton v Ellis [2008] 1333

Paul Wilson & Co

v Parteenderei [1983] 1 AC 854………………………………………. West v West [2006] 157

Pauling’s Settlement Trusts re

Younghusband v Coutts [1962] 1 WLR 86 (HC)……………………. X v A [2000] 11; Chelleram v Chelleram [2002] 675; Johns v Johns [2005]

529; Re Loftus, Green v Gaul [2005] 1327 Ch; Green v Gaul [2006] 1391

CA; Re K [2007] 1007; Kain v Hutton [2007] 1751 NZCA; Kain v Hutton

[2008] 1381 NZSC; Pitt v Holt; Futter v Futter [2011] 623 CA; Jeffrey v

Gretton [2011] 809; Futter v HMRCC; Pitt v HMRCC [2013] 977; Pullan

v Wilson [2014] 669; Watts v Watts [2014] 1781; Henchley v Thompson

[2018] 1289

Pavlou, re

[1993] 1 WLR 1046…………………………………………………….. Clarke v Harlowe [2005] 1473; Wilcox v Tait [2007] 1109; Murphy v

Gooch [2008] 257; French v Barcham [2008] 1813; Davis v Jackson

[2017] 465

Pawson (deceased)

v HMRCC [2012] WTLR 665………………………………………….. The Trustees of David Zetland Settlement v HMRCC [2013] 1065; Ramsay

v HMRCC [2013] 1773

Payabi

v Armsted Shipping Corporation (The Jay Bola) [1992] QB 907…… Roberts v Gill [2010] 1223 SC

Payne, re

(1912) 28 TLR 201……………………………………………………… Mason v Mills & Reeve [2011] 1589

Peacock

v Peacock [1991] FLR 324…………………………………………….. Soulsbury v Soulsbury [2007] 1841

Pearce

re [1909] 1 Ch 819………………………………………………………. Re Clough-Taylor, Coutts v Banks [2003] 15

(deceased), re [1998] FLR 346…………………………………………. Robinson v Bird [2003] 529; Re Gold, Curtis v Gold [2005] 673; Garland v

Morris [2007] 797; Ilott v Mitson [2011] 779 CA; Wright v Waters [2015]

353; Illott v Mitson [2015] 1399 CA;

v Beverley [2014] WTLR 85…………………………………………… Bainbridge v Bainbridge [2016] 943

v Pearce (1856) 22 Beav 248…………………………………………… Jasmine Trustees v Wells & Hind [2007] 489

v Pearce [2003] EWCA Civ 1054……………………………………… AR v AR [2012] 373

333

Pearse’s Settlement, re

[1909] 1 Ch 304………………………………………………………… Akers v Samba Financial Group [2015] 931

Pearson

v IRC [1981] AC 753; [1980] STC 318………………………………… Estill v Cowling Swift Kitchen [2000] 417; Faulkner v IRC [2001] 1295;

Oakley v IRC [2005] 181; Judge v HMRC [2005] 1311; Douglas’s

Trustees v HMRCC [2007] 663; Retirement Care Group Ltd v HMRCC

[2008] 913; Bathurst v Chantier [2018] 1207

v Pearson (1802) 1 Sch & Lef 10……………………………………… Re Allen, Lewis v Vincent [2008] 1691

(1871) LR 2 P&D 451………………………………………. Re Rawlinson [2010] 1443

v UK (Unreported, 27 April 2004)……………………………………... Burden v UK [2007] 607 4th; Burden v UK [2008] 1129 GC

Pearson’s Case (see Caerphilly Colliery Co)

Peart

v Legge [2008] SC 93…………………………………………………… Re the Baronetcy of Pringle of Stichill [2016] 1117

Peat

v Gresham Trust Ltd [1982] AC 300…………………………………. MacDonald v Dextra Accessories Ltd [2003] 675 Ch

Pechar (deceased), re; Re Grbic (deceased)

[1969] NZLR 574………………………………………………………. Cawley v Lillis [2013] 559

Pecheries Ostendaises

v Merchant Marine Insurance Co [1928] 1 BK 750…………………. Newall v Lewis [2008] 1649

Peconic

v Lau Kwok Fai [2009] WTLR 121…………………………………… Williams v Central Bank of Nigeria [2014] 873 SC

Peconic Industrial Development Ltd

v Lau & ors [2009] WTLR 999 ……………………………………….. Central Bank of Nigeria v Williams [2012] 745; Bagus Investments Ltd v

Kastening [2012] 1675

Pecore

v Pecore (2004) 7 ETR (3d) 113 (Ont SCJ); (2005) 19 ETR (3d)……… Madsen Estate v Saylor [2007] 1579

WTLR 1591 (Can SC)…………………………………. Musson v Bonner [2010] 1369; Frame v Rai [2015] 1539

Peek

v Gurney (1873) LR 6 HL 377…………………………………………. Mahme Trust v Nezhet [2003] 21

Peel, re

Tattersall v Peel [1936] Ch 161 ………………………………………... ATC (Cayman) Ltd v Rothschild Trust Cayman Ltd [2007] 951

Peel’s Release, re

334

[1921] 2 Ch 218………………………………………………………… Bath & Wells v Jenkinson [2001] 353; Cuppage v Lawson [2011] 975

Peggs

v Lamb [1994] Ch 172…………………………………………………. Re Hitchen Cow Commoners Trust, A-G v Hyde [2002] 1419

Pegler

v Craven [1952] Ch 685……………………………………………….. Lloyd v Dugdale [2002] 863

Pehrsson, trustee of the property of

v von Greyerz (unreported 16th June 1999 PC)………………………... IRC v Hashmi [2002] 1027 CA; Pennington v Waine [2002] 387 CA

Pell Frischmann Engineering Ltd

v Bow Valley Iran Ltd & ors [2007] JRC 143………………………… Centre Trustees v van Rooyen [2010] 17

Pelligrini

v Italy (2002) 35 EHRR 2………………………………………………. Al-Bassam v Al-Bassam [2004] 157; Al-Bassam v Al-Bassam (No 3)

[2004] 757 CA

Pemberton

v Pemberton (1807) 13 Ves 290………………………………………. Re Dickson, Dickson v Dickson [2002] 1395

Pemsel’s Case (see Commissioners for Special Purposes of Income Tax

v Pemsel)

Pengelly

v Pengelly [2007] WTLR 1619………………………………………. Re Ryan, Gerling v Gerling [2011] 1029; Kell v Jones [2013] 507;

Rainbird v Smith [2013] 1609; Slattery v Jagger [2017] 321

Penn

v Bristol & West Building Society [1997] 1 WLR 1356 ……………… The Mortgage Corporation v Lewis Silkin [2000] 357

Pennington

v Waine (No 1 ) [2002] WTLR 387…………………………………. Pennington v Waine (No 2) [2003] 1011; Pennington v Crampton [2005]

559; Zeital v Kaye [2010] 913; Shah v Shah [2011] 519

v Waine (No 2) [2003] WTLR 1011………………………………… Pennington v Crampton [2005] 559

Penny

v The Cancer and Pathological Research Institute of Western Australia (1994) 13 WAR 314……………………………….. Christian Brothers of Western Australia Inc’s Trustees v A-G of Western

Australia [2007] 1375

Pepper

v Hart [1992] STC 898………………………………………………… Stonor v CIR [2002] 291; Williams v HMRC [2005] 1421; Trustees of the

335

Nelson Dance Family Settlement v HMRCC [2008] 891; Harris v

HMRCC [2011] 55; The Independent Schools Council v Charity Comm.

[2012] 41; Re Boff [2013] 1349; Williams v Central Bank of Nigeria

[2014] 873 SC

Percy

v Board of National Mission of the Church of Scotland

[2005] UKHL 73……………………………………………….. Khaira v Shergill [2012] 1795

v Percy (1883) 24 Ch D 616…………………………………………… Harrison v Gibson [2006] 289

Performing Rights Socieity Ltd

v London Theatre of Varieties Ltd [1924] AC 1……………………. Roberts v Gill [2008] 1429; Roberts v Gill [2010] 1223 SC

Pereira

v Pereira [1901] AC 354……………………………………………… Clancy v Clancy [2003] 1097; Perrins v Holland [2010] 1415 CA

Permanent Building Society

v Wheeler [1994] 14 ACSR 109………………………………………. Libertarian Investments Ltd v Hall [2015] 241

Perotti

v Watson [2001] EWCA Civ 116……………………………………… Re Loftus, Green v Gaul [2005] 1327 Ch; Re Goodman (deceased) [2013]

1181

v Watson [2003] EWHC 590 (Ch)…………………………………….. Re Goodman (deceased) [2013] 1181

Perpetual Executors and Trustees Association of Australia Inc

v Wright (1917) 23 CLR 185………………………………………….. Patel v Mirza [2014] 1567 CA

Perpetual Trustee Co Ltd

v Godsall [1979] 2 NSWLR 785………………………………………. Perpetual Trustees WA Ltd v Darvell [2002] 1349

v St Luke’s Hospital (1939) 39 SR(NSW) 408……………………….. The Independent Schools Council v Charity Comm. [2012] 41

Perpetual Trustees Victoria Ltd

v Barns [2011] VSC 314………………………………………………. Re Dion Investments Pty Ltd [2014] 1333

Perrin

v Morgan [1943] AC 399……………………………………………… Cameron v M & W Mack (ESOP) Trustee Ltd [2002] 647; Re Ross, Ross v

Perrin-Hughes [2005] 191; RSPCA v Sharp [2011] 311; Loring v

Woodland Trust [2014] 593; Rawstron v Freud [2014] 1453; Bathurst v

Chantier [2018] 1207; Vocicevic v Aleksic [2018] 1545

Perrins

re (dec'd) Perrins v Holland [2009] 1387 (HC)………………………. Re Perrins, (dec'd), Perrins v Holland (costs) [2010] 95; James v James

336

[2018] 1313

v Holland [2010] WTLR 1415………………………………………… Gill v Woodhall [2011] 251; Re Singellos, Singellos v Singellos [2011]

327; Cowderoy v Cranfield [2011] 1699; Barrett v Bem [2012] 567 CA;

Schrader v Schrader [2013] 701; Simon v Byford [2013] 1615; Markou v

Goodwin [2014] 605; Catling v Catling [2014] 955; Simon v Byford [2014]

1097 CA; Walker v Badmin [2015] 493; Sharp v Hutchins [2015] 1269;

Burns v Burns [2016] 755; Edkins v Hopkins [2017] 39; White v Phillips

[2018] 1559

v Bellamy [1899] 1 Ch 797……………………………………………. Walker v Stones [2000] 79 Ch; Taylor v Midland Bank Trust Company

[2002] 95; Re Woodland-Ferrari [2002] 1539; Pitt v Holt; Futter v Futter

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

Perry

v Perry [1918] 2 WWR 485……………………………………………. Giles v Westminster Savings Credit Union [2006] 1745

Persche

v Finanzamt Ludenscheid

(C-384/09) EU:C:2009:33; [2009] WTLR 483………………… Routier v HMRC [2017] 1119

Peruvian Railway Construction Co Ltd, re

[1915] 2 Ch 144………………………………………………………… Squires v AIG Europe (UK) Ltd [2006] 705

Peso Silver Mines Ltd

v Cropper (1966) 58 DLR (2nd) 1……………………………………… Murad v al-Saraj [2005] 1573

Petar

v Mitreski [2003] NSWSC 262………………………………………… Re Macedonian Orthodox Community Church St Petka Inc’s application

[2007] 1429

v Re Macedonian Orthodox Community Church St Petka Inc

[2006] NSWCA 277…………………………………………………….. Re Macedonian Orthodox Community Church St Petka Inc’s application

[2007] 1429

Petchell, re

(1874) LR 3 P&D 153………………………………………………….. Perdoni v Curati [2012] 506 Ch D

(1945) 46 WALR 62……………………………………………………. Marley v Rawlings [2012] 639 CA

Peter

v Beblow [1993] 1 SCR 980……………………………………………. Frame v Rai [2015] 1539

Peter Buchanan Ltd

337

v McVey [1954] IR 89………………………………………………….. Relfo Ltd v Varsani [2009] 1019

Peters

v East Midland Strategic Health Authority [2009] EWCA Civ 145…. Drake v Foster Wheeler Ltd [2010] 1715; Re Reeves [2010] 509; PJV v

Adult Care Newcastle C. C. [2016] 705

v Leeder (1878) 47 LJ QB 573…………………………………………. Nolan v Nolan [2004] 1261

v Netherlands [1994] 77-A DR 75…………………………………….. Nield-Moir v Freeman [2018] 255

Petherpermal Chetty

v Muniandi Servai (1908) LR 35 Ind App 98 (PC)……………………. Patel v Mirza [2014] 1567 CA

Petrodel

v Prest [2012] EWCA Civ 1395 ………………………………………... The Trustees of David Zetland Settlement v HMRCC [2013] 1065; DR v

GR [2013] 1123

[2013] UKSC 34………………………………………………… AAZ v BBZ [2017] 765

Petrovic

v Austria [1998] 33 EHRR 307………………………………………… Saunders v Garrett [2005] 749; Smith v Lancashire NHS Trust [2018]

1469

Pettifor’s Will Trusts, re

[1966] 1 Ch 257………………………………………………………… Re Merry deceased, Meredith v Plaxton [2003] 425; Unmarried settlor v

IRC [2003] 915

Pettit

v Pettit [1970] AC 777…………………………………………………. Mollo v Mollo [2000] 227; Winsper v Perrett [2002] 927; Hyett v Stanley

[2003]1269; Oxley v Hiscock [2004] 709; Vajpeyi v Yusaf [2004] 989;

Cobbe v Yeomans Row Management Ltd [2005] 625 Ch; Clarke v

Harlowe [2005] 1473; Crossley v Crossley [2006] 225; Stack v Dowden

[2006] 511 CA; Stack v Dowden [2007] 1053 HL; Wilcox v Tait [2007]

1109; Pecore v Pecore [2007] 1591; Gibson v HMRC Prosecution Office

[2008] 1605; Ali v Khan [2009] 187; Luo v Estate of Hui & anr [2009]

849; Musson v Bonner [2010] 1369; Jones v Kernott [2012] 125 SC;

Pankhania v Chandegra [2013] 101; M v M [2013] 1725; Frame v Rai

[2015] 1539; O’Kelly v Davies [2016] 333

Pettigrew

v Edwards [2017] WTLR 675…………………………………………. Lewis v Tamplin [2018] 215

Pettkus

338

v Becker [1998] 117 DLR 257…………………………………………. Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2004] 1; Frame v

Rai [2015] 1539

Petty

v Telus Corp (2002) BCCA 135………………………………………. Easingwood v Cockcroft [2016] 1675

Peverett, re [1902] P 205……………………………………………………….. Barrett v Bem [2011] 1117

Peyman

v Lanjiani [1985] Ch 457………………………………………………. Birdseye v Roythorne & Co [2015] 961

Peyton

v Robinson (1823) 1 LJ (OS) 191………………………………………. Galmerrow Securities v National Westminster [2002] 125

PF Sugrue

v Attorney-General of New Zealand [2004] 1 NZLR 207……………. Johns v Johns [2005] 529

Pfeifer and Plankl

v Austria (1992) 14 EHRR 692………………………………………… Placito v Slater [2004] 407

Pfrimmer, re

(1936) 2 DLR 460………………………………………………………. Chopra v Bindra [2009] 781; BQ v DQ [2011] 373

PH

v A Local Authority [2012] COPLR 128……………………………… Ross v A [2016] 495

Philean Trust

v Taylor [2003] JLR 61 ……………………………………………….. Re Pinto’s Settlement [2004] 879

Philip Lowe (Chinese Restaurant) Ltd

v Sau Man Lee (unreported, 9 July 1985 CA)…………………………. Luo v Estate of Hui & anr [2009] 849

Philipbar

v Derby 85 F 2d 27 (2nd Cir 1936)……………………………………… Roberts v Gill [2010] 1223 SC

Philippine Admiral, the

[1977] AC 373………………………………………………………….. Daraydan Holdings Ltd v Solland Int. Ltd [2004] 815

Philips

v Brewin Dolphin Bell Lawrie Ltd [2001] 1 WLR 143………….…… Re Claridge [2011] 1681

Philips & ors, Petitioners

[1964] SC 141…………………………………………………………... Mubarak v Mubarik [2009] 1543 JCA

Philipson-Stow. re

Philipson-Stow v IRC [1961] AC 727…………………………………. Dellar v Zivy [2008] 17; Re Hamblett, (dec’d) [2009] 559; Akers v Samba

[2017] 373

339

Phillips

re; Public Trustee v Meyer [1931] WN 271…………………………. Allnutt v Allnutt [2006] 1317

v Eyre [1870] LR 6 QB 1……………………………………………… Ben Nevis Holdings Ltd v HMRC [2014] 1

v Mullings (1872) 7 Ch App Cas 244…………………………………. Anker-Petersen v Christensen [2002] 313; Sieff v Fox [2005] 891; Pitt v

Holt; Futter v Futter [2011] 623 CA

v Nussberger [2006] 1 WLR 2598…………………………………….. Nesheim v Kosa [2007] 149

v Phillips [1933] 3 NZLR 159…………………………………………. Kain v Hutton [2007] 1751 NZCA; Kain v Hutton [2008] 1381 NZSC

v Roberts [1975] 2 NSWLR 207……………………………………… Christian Brothers of Western Australia Inc’s Trustees v A-G of Western


Phillips & Co

v Bath Housing Co-operative Ltd [2013] 1 WLR 1479………………. Creggy v Barnett [2018] [2018] 35

Phillips Estate, re

[1995] NSJ No 107……………………………………………………... Re Clements Estate [2007] 1717

Phillips-Higgins

v Harper [1954] 1 QB 411……………………………………………... Hopper v Hopper [2009] 805

Phillipson

v Kerry (1863) 37 Beav 628…………………………………………… Wolff v Wolff [2004] 1349; Bhatt v Bhatt [2009] 1117

Philpot

v NZI Bank Ltd [1990] ANZ Conv Rep 242…………………………. Patchett v Williams [2006] 639

Phipps

v Boardman [1965] 1 Ch 993………………………………………….. Gray v Richards Butler [2001] 625; Kao Lee & Yip v Koo [2003] 1283;

Re Bhullar Bros Ltd, Bhullar v Bhullar [2003] 1397; FHR European

Ventures v Cedar Capital Partners [2014] 1135; Haastrup v Okorie [2016]

803

Phonographic Performance Ltd

v AEI Rediffusion Music Ltd [1999] 1 WLR 1507……………………. Burns v Burns [2016] 755

Photo Production Ltd

v Securicor Transport Ltd [1980] AC 827………………………….. Dubai Aluminium Co Ltd v Salaam [2003] 163; Rathbone Brothers Plc v


Phung

v Feng 2009 BCSC 374 ………………………………………………… Frame v Rai [2015] 1539

Picken

340

v Lord Balfour of Burleigh [1945] Ch 90……………………………. Re Kaupthing Singer & Friedlander Ltd [2011] 79

Pickersgill

v Riley [2004] PNLR 31………………………………………………... Frear v Frear [2009] 221; Gabriel v Little [2013] 419

v Rodger (1876) 5 Ch D 163…………………………………………… Scarfe v Matthews [2012] 1579; Phelps v Stewarts [2007] 1267; Mason v

Mills & Reeve [2011] 1589

Piercy

v HMRC [2008] STC 858……………………………………………… Vigne v HMRC [2017] 1193

Piglowska

v Piglowski [1999] 1 WLR 1360………………………………………. Re Myers, Myers v Myers [2005] 853; R v Fuller [2006] 863; Duckett v

Backhurst [2006]1729 JCA; Re C [2009] 55; H v M [2010] 193; Ilott v

Mitson [2011] 779 CA; Bahouse v Negus [2012] 1117 CA; Illott v Mitson

[2014] 575; Ilott v The Blue Cross [2017] 533; ADS v DSM [2017] 819;

Wall v Munday [2018] 337

Pilkington

v IRC [1962] 3 All ER 622…………………………………………….. Barclays Bank Trust Co v HMRCC [2011] 1489

v Wood [1953] Ch 770………………………………………………… Horsfall v Haywards [2000] 39

Pilkington’s Will Trust, re

[1964] AC 612………………………………………………………….. Abacus Trust Co (IoM) v NSPCC [2001] 953; Re the Esteem Settlement

[2001] 641; Re the Esteem Settlement [2002] 337; Re T Settlement [2002]

1529; Re the trusts of two insurance policies, CD v D [2004] 751; Re

Pinto’s Settlement [2004] 879; Sieff v Fox [2005] 891; Kain v Hutton

[2005] 977 NZHC; X v A [2006] 171; Re Leigh’s Settlement Trusts [2006]

477; Kain v Hutton [2007] 1751 NZCA; Kain v Hutton [2008] 1381

NZSC; Pitt v Holt; Futter v Futter [2011] 623 CA; Southgate v Sutton

[2011] 1235; Futter v HMRCC; Pitt v HMRCC [2013] 977; Holden-

Hindley v Holden-Hindley [2014] 275; ABC v DEF [2017] 799

Pilmer

v Duke Group Ltd (in liquidation ) (2001) 180 ALR 249……………. Youyang Pty Ltd v Minter Ellison [2003] 753; Tritton Development Fund

Ltd v Fortis Bank (Cayman) Ltd [2007] 1483; AIB Group v Mark Redler

& Co [2015] 187

Pinewood Joinery

v Starelm Properties Ltd [1994] 2 BCC 412…………………………. IRC v Hashmi [2002] 19 ChD; IRC v Hashmi [2002] 1027 CA

341

Pinion, re

Westminster Bank Ltd v Pinion [1965] Ch 85………………………. Re The Fine Lady Upon A White Horse Appeal [2006] 59

Pink, re

[1912] 2 Ch 528……………………………………………………….. Blackett v Darcy [2006] 581

Pinto’s Settlement, re

[2004] WTLR 879……………………………………………………… Holden-Hindley v Holden-Hindley [2014] 275

Pioneer Shipping Ltd

v BTP Tioxide Ltd [1981] 2 All ER 1030……………………………… Easingwood v Cockcroft [2016] 1675

Piratin

v IRC (1981) 54 TC 730………………………………………………. Herman v HMRCC [2007] 1201

Pirbright

v Sawey [1896] WN 86………………………………………………… Leeburn v Derndorfer [2004] 867

Pitt

v Holt [2010] WTLR 269……………………………………………….. Pitt v Holt; Futter v Futter [2011] 623 CA; Cardigan v Moore [2012] 931;

Dalriada Trustees v Woodward [2012] 1489; Re the Ta-Ming Wang Trust

[2013] 129; Banks v National Westminster Bank plc [2015] 547; Re the

Onorati Settlement, a v Confiance Ltd [2015] 1773

[2011] WTLR 623 CA…………………………………………. Day v Day [2013] 817; Futter v HMRCC; Pitt v HMRCC [2013] 977

Pittalis

v Sherefettin [1986] 1 QB 868…………………………………………. Robinson v Fernsby [2004] 257

Pittman Estate

v Bain (1994) 112 DLR (4th) 257………………………………………. Re The Christian Brothers of Ireland in Canada [2004] 1079

Pittortou, re

[1985] 1 WLR 58………………………………………………………. Armstrong v Onyearu [2017] 415

Pitts

v Hunt [1991] 1 QB 24…………………………………………………. Watts v Watts [2014] 1781

Pla and Puncernau

v Andorra (2006) 42 EHRR 25…………………………………………. Gregg v Pigott [2012] 953; Hand v George [2017] 495

Plamodon

v Czaban (2004) 8 ETR (3d) 135……………………………………….. Pecore v Pecore [2007] 1591

Plant deceased, re

[1926] P 139……………………………………………………………. Kostic v Chaplin [2008] 655; Shovelar v Lane [2011] 1411

342

Platform Funding Ltd

v Bank of Scotland plc [2009] QB 426………………………………… Davisons Solicitors v Nationwide BS [2013] 393; Santander UK plc v RA

Legal Solicitors [2014] 495

Pleming

v Hampton [2004] EWCA Civ 446…………………………………….. Fielden v Christie-Miller [2015] 1165

Plender

v Hyams [2001] EWCA Civ 2078……………………………………… Randall v Randall [2015] 99

Plewa

v Chief Adjudication Officer [1995] 1 AC 249………………………... Spread Trustee Co Ltd v Hutcheson [2010] 315

Plimmer

v Wellington Corporation (1884) 9 App Cas 699…………………….. Gillett v Holt [2000] 195 CA; Banner Homes v Luff Developments [2000]

473; Jennings v Rice [2002] 367 CA; Yeoman’s Row Management Ltd v

Cobbe [2006]1473 CA; Yeoman’s Row Management Ltd v Cobbe

[2008]1461 HL; Luo v Estate of Hui & anr [2009] 849; Henry v Henry

[2010] 1011 PC

Ploski

v Poland [2002] ECHR 735……………………………………………. Smith v Lancashire NHS Trust [2018] 1469

Plumb

v Cobden Flour Mills Co Ltd [1914] AC 62………………………….. Dubai Aluminium Co Ltd v Salaam [2003] 163

Plumley

v Plumley (1980) 3 MPC 139………………………………………….. Kain v Hutton [2007] 1751 NZCA

Plummer

v IRC [1987] STC 698………………………………………………….. Allen v HMRC [2005] 937; Gaines-Cooper v HMRCC [2007] 101 SC;

Gaines-Cooper v HMRCC [2008] 209 HC

Plymouth Breweries Ltd, re

(1967) 111 SJ 715………………………………………………………. Grender v Dresden [2009] 379

PM

v United Kingdom [2006] 42 EHRR 45……………………………….. Smith v Lancashire NHS Trust [2018] 1469

PO, re

[2014] WTLR 337……………………………………………………… Re Gladys Meek, Jones v Parkin [2014] 1155; Re D [2016] 1153

Poche, re

(1894) 6 DLR (4th) 40………………………………………………….. Spread Trustee Co Ltd v Hutcheson [2012] 317

343

Polaroid Far East Ltd

v Bel Trade Co Ltd [1992] HKLR 447……………………………….. Kao Lee & Yip v Koo [2003] 1283

Polemis, re

[1921] 3 KB 560………………………………………………………… Daraydan Holdings Ltd v Solland Int. Ltd [2004] 815

Police Authority for Yorkshire

v Watson [1947] KB 842……………………………………………….. James v James [2018] 1313

Pollard

v Jackson (1993) 67 P&CR 327 ………………………………………... Nolan v Nolan [2004] 1261; Haastrup v Okorie [2016] 803

Polley

v Warner Goodman & Street [2003] PNLR 40 ………………………. Jessup v Wetherell [2007] 515

Pollock

re, Pollock v Worrall (1885) 28 Ch D 552……………………………. Race v Race [2002] 1193; Re Clapham [2006] 203

re [1943] 1 Ch 338……………………………………………………… Re Allen, Lewis v Vincent [2008] 1691

re [1964] VR 554……………………………………………………….. Nolan v Nolan [2004] 1261

Polly Peck International plc, re

[1996] 2 All ER 433……………………………………………………. Squires v AIG Europe (UK) Ltd [2006] 705

Polly Peck International plc

v Nadir (No 2) [1992] 4 All ER 769……………………………………. The Public Trustee v Williams [2002] 45; Niru Battery Manufactoring Co

v Milestone Trading [2004] 377; City Index Ltd v Gawler [2008] 1773

Polly Peck International plc (in administration)

(No 2), re [1998] 3 All ER 812…………………………………………. Twinsectra v Yardley [2000] 527 CA; Shalson v Russo [2003] 1165;

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

Ultraframe (UK) Ltd v Fielding [2007] 835

(No 4) [1998] EWCA Civ 789………………………………………… Sinclair Investments v Versailles Trade Finance [2011] 839

Polsky

v S & A Services [1951] 1 All ER 185…………………………………. MacKinnon v Regent Trust Company Ltd [2005] 1367

Polydor Ltd

v Harlequin Record Shops Ltd [1980] 1 CMLR 669…………………. Hicks v Davies (HMIT) [2005] 329

Pomfret

v Perring (1854) 5 DM&G 775………………………………………… Tasarruf Mevduati v Merrill Lynch [2010] 1287

Pontifical Society for the Propogation of the Faith

v Scales (1962) 107 CLR 9……………………………………………… Barns v Barns [2005] 1093

344

Pontin

v Wood [1962] 1 QB 594………………………………………………. Hannigan v Hannigan [2006] 597

Popat

v Shonchhatra [1995] 1 WLR 908…………………………………….. Ward v Brunt [2000] 731

Pope,

re, ex parte Dicksee [1908] 2 KB 169…………………………………. Haines v Hill [2008] 447

v DRP Nominees Pty Ltd [1998] SASC 6933; (1999) 74 SASR 78…… Kain v Hutton [2005] 977 NZHC

Popely

v Ayton Ltd [2004] All ER (D) 149……………………………………. Luo v Estate of Hui & anr [2009] 849

Popowski

v Popowski [2004] EWHC 668 (Ch)…………………………………… Humphreys v Humphreys [2004] 1425

Poppet

v Shonchhatra [1997] 1 WLR 1367……………………………………. Murad v al-Saraj [2005] 1573

Porrett

v White (1885) 31 Ch 226……………………………………………… Killick v Pountney [2000] 41

Potec

v Mogensen [1976] ICR 396…………………………………………… JP Gilchrist Trust v HMRC [2014] 1209

Porter

v Magill [2002] 2 WLR 37……………………………………………… Chelleram v Chelleram [2002] 675; Westminster City Council v Porter

[2003] 135; Al-Bassam v Al-Bassam [2004] 157

Portman Building Society

v Bevan Ashford [2000] PNLR 344…………………………………… Gabriel v Little [2013] 419

v Hamlyn Taylor Neck [1998] 4 Al, ER 202…………………………. High Commissioner for Pakistan v Nizam of Hyderabad [2016] 1763

Porto Alexandre, the

[1920] P 30……………………………………………………………… Daraydan Holdings Ltd v Solland Int. Ltd [2004] 815

Potsos

v Theodotou [1991] 23 HLR 356……………………………………….. The Pollen Estate Trustee Co Ltd v HMRC [2013] 1593

Pott’s Executors

v IRC [1951] AC 443…………………………………………………… Herman v HMRCC [2007] 1201

Potter

v Potter [2003 NZLR 145 (NZ CA); [2004] WTLR 1331 (PC)……….. Hostick v The New Zealand Railway & Locomotive Scoceity Waikato

Branch [2007] 1563

345

Potter’s Will Trusts, in re

[1944] Ch 70…………………………………………………………….. Charles v Barzey [2003] 343

Powell

v IRC [1997] STC 181…………………………………………………. Executors of Stedman v IRC [2002] 1357; George v IRC [2004] 75 CA

v Morgan (1688) 2 Vern 90…………………………………………… Re Nathan, Nathan v Leonard [2002] 1061; AN v Barclays Private Bank


v Osborne [1993] 1 FLR 1001…………………………………………. Murphy v Holland [2004] 239; Lim v Walia [2015] 69

v Rawle (1874) 18 Eq 243……………………………………………… Re Bowles, Hayward v Jackson [2003] 335

v Streatham Manor Nursing Home [1935] AC 243………………….. IRC v Hashmi [2002] 1027 CA

Powell & Thomas

v Evans Jones & Co [1905] 1 KB 11………………………………….. Daraydan Holdings Ltd v Solland Int. Ltd [2004] 815; Sinclair



Cedar Capital Partners [2014] 1135; Novoship (UK) v Nikitin [2014] 1521

Pounder

v London Underground Ltd [1995] PIQR 217……………………….. Swetenham v Walkley [2014] 847

Prebble

v Television New Zealand Ltd [1995] 1 AC 321……………………… Shergill v Kaira [2014] 1729 SC

Premium Real Estate Ltd

v Redferns [1995] UKHL 10…………………………………………... AIB Group v Mark Redler & Co [2015] 187

Prendergast

v Joyce (2009) IEHC 199………………………………………………. Evans v Lloyd [2013] 1137

Prenn

v Simmonds [1971] 1 WLR 1381……………………………………… Giles v Westminster Savings Credit Union [2006] 1745; Newall v Lewis

[2008] 1649; Marley v Rawlings [2014] 299 SC; Brooke v Purton [2014]

745; Rawstron v Freud [2014] 1453; Guthrie v Morel [2016] 273

Prescott (formerly Fellowes)

v Fellowes [1958] P 260………………………………………………… Charalambous v Charalambous [2004] 1061; Quan v Bray [2015] 885

President and Directors of Georgetown College

v Hughes (1942) 130 Fed Rep (2d) 810………………………………… Re The Christian Brothers of Ireland in Canada [2004] 1079

Presidential Insurance Co Ltd, the

v Resha St Hill [2012] UKPC 33………………………………………. Williams v Central Bank of Nigeria [2014] 873 SC

346

Prest

v Petrodel Resources Ltd [2013] WTLR 1249………………………… M v M [2013] 1725;Haastrup v Okorie [2016] 803; Hamilton v Hamilton

[2016] 1699

v Prest [2011] EWHC 2956 (Fam)……………………………………… CR v MZ [2014] 233

Preston

v Preston [1982] Fam 17………………………………………………. Charman v Charman [2007] 1151 CA; Fielden v Cunliffe [2006] 29; AR v

AR [2012] 373;Berger v Berger [2014] 35

Preston-Jones

v Preston-Jones [1951] AC 391 ……………………………………….. Duckett v Backhurst [2006]1729 JCA

Pretty

v UK (2002) 35 EHRR 1……………………………………………….. Brown v HM Queen Mother’s Executors [2007] 1129 HC

Price

in re (1887) 34 Ch 596………………………………………………….. Re the Esteem Settlement [2002] 337

re, Midland Bank Executor and Trustee Co Ltd

v Harwood [1943] Ch 422…………….………………………. Re Church of Scientology (E&W) [2005] 1151

v Craig [2006] WTLR 1873……………………………………………. Pengelly v Pengelly [2007] 1619; Marley v Rawlings [2011] 595 Ch D;

Re Ryan, Gerling v Gerling [2011] 1029

Pridean

v Forest Taverns (1996) 75 P & C R 447……………………………… Cobbe v Yeomans Row Management Ltd [2005] 625 Ch; Yeoman’s Row

Management Ltd v Cobbe [2008]1461(HL

Priest

v Priest (1980) 1 FLR 189……………………………………………… PJC v ADC [2009] 1419

Prime

v Hardie [2003] NZFLR 481………………………………………….. Kain v Hutton [2005] 977 NZHC; Official Assignee in Bankruptcy v

Wilson [2008] 1235; Harrison v Harrison (1) [2009] 1319

Prince v HMRCC

[2012] UK FFT 157…………………………………………………….. Taylor (deceased) v HMRC [2014] 357

Princess Anne of Hesse

v Field [1963] NSWLR 405……………………………………………. Kain v Hutton [2005] 977 NZHC

Prinsep

v Prinsep [1929] P 225…………………………………………………. Quan v Bray [2015] 885; HN v AN [2016] 825

Prison Charities, re

347

(1873) LR 16 Eq 129……………………………………………………. Christian Brothers of Western Australia Inc’s Trustees v A-G of Western


Pritam

v S Russell & Sons [1973] 1 QB 336 CA……………………………… Page v Hewetts Solicitors [2014] 479

Pritchard, re

[1963] 1 Ch 502………………………………………………………… Hannigan v Hannigan [2006] 597

Private Trust Corporation

v Grupo Torras (unreported 27th October 1997) ……………………… Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2004] 1

Privet

v Vovk [2003] NSWSC 1038…………………………………………… Leeburn v Derndorfer [2004] 867

Proctor & Gamble UK

v HMRC [2009] STC 1990 HMRC V Parry [2018] 1267

Project Blue Sky Inc

v Australian Broadcasting Authority (1998) 194 CLR 355…………. Barns v Barns [2005] 1093

Property & Reversionary Investment Corporation Ltd

v Secretary of State for the Environment [1975] 1 WLR 1504……… Jemma Trust Co v D’Arcy Liptrott [2003] 235; Jemma Trust Co Ltd v



Prospect Properties Ltd

v McNeil 1990-1991 CILR 171………………………………………… Tritton Development Fund Ltd v Fortis Bank (Cayman) Ltd [2007] 1483

Protheroe

v Protheroe [1968] 1 WLR 519 ……………………………………….. Ward v Brunt [2000] 731

Prudential Assurance C Ltd

v Newman Industries Ltd (No.2) [1982] Ch 204……………………... Walker v Stones [2000] 79 Ch; Shaker v Al-Bedrawi [2003] 105; Fyfe v

Watts [2013] 1169

Prudential Trust Co

v Forseth [1960] SCR 210……………………………………………… Madsen Estate v Saylor [2007] 1579

v McBains Cooper [2000] 1 WLR 2000 ……………………………….. Robinson v Fernsby [2004] 257

Prunus Sarl

v Directeur des Services Fiscaux (C:-384/09) EU:C:2011:276………. Routier v HMRC [2017] 1119

Public Concern at Work, re

Decisions of the Charity Commission vol. 2……………………………. Re Church of Scientology (E&W) [2005] 1151

348

Public Trustee

v Cooper [2001] WTLR 901…………………………………………… Bradstock Group Pension Scheme Trustees v Bradstock Group plc [2002]

1281; Re Papadimitriou [2004] 1141; X v A [2006] 171; Close Trustees

(Switzerland) SA v Vildosola [2008] 1543; Isaac v Isaac [2009] 265;

NBPF Pension Trustees Ltd v Warnock-Smith: Bus Employees Pension

Trustees Ltd v Wheeler [2009] 447; Centre Trustees v Van Rooyen [2010]

17; Re Steel, Angus v Emmott [2010] 351; V Settlement, re the [2010] 733;

Hughes v Bourne [2012] 1333; Re Longman deceased [2012] 1421; Green

v Astor [2013] 1489; Cotton v Earl of Cardigan [2015] 39; Tamlin v

Edgar [2015] 485; National Westminster Bank plc v Lucas [2015] 635; Re

Trusts (Guernsey) Law 2007; AAA Children’s Trust [2015] 683; MF

Global UK Ltd, re Investment Bank Regulations [2015] 1427; Littlewood v

Morley [2017] 591

v Wadley (1997) 7 Tas LR 35…………………………………………. Jennings v Rice [2002] 367 CA

Punford

v Gilberts Accountants [1998] EWCA Civ 771……………………….. Vinton v Fladgate Fielder [2010] 1043

Pupkowski, re

(1957) 6 DLR (2d) 427………………………………………………….. Cawley v Lillis [2013] 559

Purcell

v FC Trigell Ltd [1971] 1 QB 359…………………………………….. Placito v Slater [2004] 407

Puttick

v Attorney-General [1980] Fam 1……………………………………. Mark v Mark [2005] 1223

PW & Co

v Milton Gates Investments Ltd [2004] Ch 142……………………… Saunders v Garrett [2005] 749

PVJ

v Asst. Director Adult Social Care Newcastle CC [2016] WTLR 705... Watt v ABC [2017] 159

Pyle, in re

[1895] 1 Ch 264………………………………………………………… Pennington v Waine (No 2) [2003] 1011

Pym

v Lockyer (1841) 5 My & Cr 29; 41 ER 283………………………….. Race v Race [2002] 1193; Re Clapham [2006] 203

Pyne, re

[1887] 5 CB 407………………………………………………………… Bentine v Bentine [2014] 197

349

Pytches

v Revett (December 1821)……………………………………………… Bentine v Bentine [2014] 197

Q

Qatar, State of

v Al Thani [1999] JRC 118…………………………………………….. Lloyds Trust Co (CI) Ltd v Fragoso [2017] 103

QRS 1 Aps

v Frandsen (1998) 1 ITLR 673………………………………………… Relfo Ltd v Varsani [2009] 1019

Quarter Master UK Ltd

v Pyke [2005] 1 BCLC 245……………………………………………... Ultraframe (UK) Ltd v Fielding [2007] 835

Queensland Mines Ltd

v Hudson (1878) 18 ALR 1…………………………………………….. Blair v Vallely & Blair [2000] 615; Murad v al-Saraj [2005] 1573

Queensland Trustees Ltd

v Commissioner or Stamp Duties (1952) 88 CLR 54…………………. Kain v Hutton [2008] 1381 NZSC

Quigley

v Masterson [2012] WTLR 521 ……………………………………….. Chada v HMRC [2015] 745

Quinton

v Proctor (1998) 4 VR 469……………………………………………... Kain v Hutton [2005] 977 NZHC

Quinton Dick, re

[1926] Ch 992…………………………………………………………… Howard v Howard-Lawson [2011] 397; Howard v Howard-Lawson [2012]

617

Quistclose; see also Barclays Bank Ltd v Quistclose Investments Ltd

Quistclose Investments Ltd

v Rolls Razor Ltd (in liquidation) [1970] AC 567……………………. Twinsectra Ltd v Yardley [2002] 423 HL; Bracken Partners v Gutteridge

[2003] 1241; Wise v Jiminez [2014] 163; Charity Commission v Framjee

[2014] 1489

Qutb

v Hussain [2005] EWHC 157………………………………………….. Sutton v Sutton [2010] 115

350

R

R,

re [1951] P 10; [1950] 2 All ER 117…………………………………… Vaughan v Vaughan [2005] 401; Re Morgan, Griffin v Wood [2008] 73;

Sharp v Hutchins [2015] 1269

in the matter of [2003] WTLR 1051………………………………….. Re AB [2014] 1117

re Remuneration Trust, GL v Nautilus Trustees [2010] WTLR 497… Re A Trust, B v C [2011] 745

v R (Financial Provision: Reasonable Needs) [1994] 2 FLR 1044…… WF v HF [2012] 1079

R

v Adomako [1995] 1 AC 171…………………………………………. Spread Trustee Co Ltd v Hutcheson [2012] 317

v Archbishop of Canterbury (15 East 117)………………………….. Pitt v Holt; Futter v Futter [2011] 623 CA

v Archbishops of Canterbury & York

ex parte Williamson (The Times 9th March 1994)……………. Khaira v Shergill [2012] 1795

v Barnet BC, ex parte Shah [1983] 2 AC 309………………………… Mark v Mark [2005] 1223; R (on the application of Davies) v HMRC

[2012] 217

v Bolton, ex parte Beane (1987) 162 CLR 514………………………. Raftland Pty Ltd v Federal Commissioner of Taxation [2006] 657

v Bow Street Magistrates,

ex parte Pinochet (No 2) [1999] 2 WLR 272………… Blair v Vallely & Blair [2000] 615

ex parte Pinochet (No 3) [2000] 1 AC 147…………… High Commissioner for Pakistan v Nizam of Hyderabad [2016] 1763

v Buckman [1996] EWCA Crim 864…………………………………… Gibson v HMRC Prosecution Office [2008] 1605

v Cadman Smith [2001] UKHL 68……………………………………. R v Hursthouse [2013] 887

v Central Criminal Court, ex parte Francis v Francis [1989] AC 346…………………………………………………. P v P [2003] 1449; Bowman v Fels [2005] 481 CA

v Chester and North Wales Legal Aid Area Office

ex parte Flood of Queensferry Ltd [1998] 1 WLR 1496……. Independent Trustte Services v GP Noble Trustees [2012] 1171

v Chief National Insurance Commissioner, ex parte Connor [1981] QB 758…………………………………………. Re Murphy, Dalton v Latham [2003] 687

v Chief Rabbi of the United Hebrew Congregations of GB

and the Commonwealth, ex parte Wachmann

351

[1992] 1 WLR 1036…………………………………… Khaira v Shergill [2012] 1795 CA; Shergill v Kaira [2014] 1729 SC

v Church of Scientology (1997) 33 OR (3d) 65……………………….. Re The Christian Brothers of Ireland in Canada [2004] 1079

v CIR, ex parte MFK Underwriting Agencies [1990] 1 WLR 1545…. Re A’s undertaking, re B’s undertaking [2005] 1

v CIR ex parte Unilever plc [1996] STC 681…………………………. Re A’s undertaking, re B’s undertaking [2005] 1

v Collett (1823) Russ & Ry 498 ……………………………………….. Buzzoni v HMRCC [2011] 1163

v Commissioners for Special Purposes of the Income Tax

(ex parte University College of North Wales)

(1909) 5 TC 408…………………………………..…… The Independent Schools Council v Charity Comm. [2012] 41

v Cox & Railton (1884) 14 QBD 153……………………………….…. P v P [2003] 1449; Bowman v Fels [2005] 481 CA; C v C (No 2) [2007]

753

v Coyle (1855) 7 Cox 74…………………………………………….….. Killick v Pountney [2000] 41

v Creamer [1919] 1 KB 564…………………………………………… Gully v Dix [2004] 331; Swetenham v Walkley [2014] 847; Kaur v


v Derby Magistrates’ Court, ex parte B [1996] AC 487…………….. Bowman v Fels [2005] 481 CA; C v C (No 2) [2007] 753; Behague v

HMRC [2014] 187; Kousouros v O’Halloran [2015] 1023

v District Auditor No 3 Audit District of West Yorkshire MCC,

ex parte West Yorkshire MCC [2001] WTLR 785………….. Re Harding, Gibbs v Harding [2007] 479

v DPP ex parte Kebiline QBD [1991] 3 WLR 175 (CA); 972 (HL)…… Re Church of Scientology (E&W) [2005] 1151

v DR [1996] 2 SCR 291 ………………………………………………… Frame v Rai [2015] 1539

v Field [2002] EWCA Crim 2913……………………………………… Hand v George [2017] 495

v Gabriel [2006] EWCA Crim 229……………………………………. R v IK [2007] 817

v Galbraith [1981] 1 WLR 1039……………………………………… R v IK [2007] 817

v Ghosh [1982] QB 1053………………………………………………. Twinsectra v Yardley [2002] 423 HL; Re Gladys Meek, Jones v Parkin

[2014] 1155

v Ginwala [2005] EWCA Cirm 3553………………………………….. Gibson v HMRC Prosecution Office [2008] 1605

v Glatt [2006] EWCA Crim 605………………………………………. R v Hursthouse [2013] 887

v Gough [1993] AC 646……………………………………………….. Al-Bassam v Al-Bassam [2004] 157

v Governor of Brixton Prison, (ex parte De Demko) [1959] 1 QB 268………………………………………………... Crawford’s Trustees v HMRC [2005] 797

v Governor of Spring Hill Prison [1998] 1 All ER 424………………. Land v Land’s Estate [2006] 1447

v Governors of Bishop Challoner Roman Catholic Comprehensive

Girl’s School, (ex parte Choudhury) [1992] 2 AC 182..…….. St Mary & St Michael Parish Advisory Co v Westminster Roman Catholic

352


v Havering Commissioners, (ex parte Knight) 49 TC 161…….…….. Robertson v IRC [2002] 885; HMRCC v Cairns [2009] 793

v Harvey [2001] VSCA 19……………………………………………… Nolan v Nolan [2004] 1261

v H M Treasury (ex parte) Dail Mail and General Trust

C81/87; EU:C:1988:456……………………………………….. Panayi A&M Sett Trusteesv HMRC [2018]1497

v Horncastle [2009] UKSC 14…………………………………………. Hand v George [2017] 495

v HM CIR [2005] UKHL 30…………………………………………… Taylor (deceased) v HMRC [2014] 357

v Huisman [1999] VSCA 170………………………………………….. Nolan v Nolan [2004] 1261

v Iman of Bury Park Mosque, Luton ex parte Sulaiman Ali

[1993] EWCA 36………………………………………………. Khaira v Shergill [2012] 1795 CA; Shergill v Kaira [2014] 1729 SC

v Inspector of Taxes, ex part Bass Holdings Ltd [1993] STC 122…… AC v DC [2013] 747

v Ireland [1998] AC 147……………………………………………….. R (ZYN) v Walsall MBC [2014] 1649

v IRC, ex parte TC Coombs & Co [1991] 2 AC 283………………… Prest v Petrodel Resources Ltd [2013] 1249

v IRC, ex parte Matrix Securities Ltd [1989] STC 873 ……………… Bingham v HMRCC [2013] 787

v IRC, ex parte MFK Underwriting Agencies Ltd (1989) 62 TC 607 Smith v HMRCC [2007] 1281; Re A’ undertaking, Re B’s undertaking

[2005] 1; R (on the application of Davies) v HMRC [2012] 217; Bingham

v HMRCC [2013] 787

v IRC, ex parte National Federation of Self-Employed and

Small Businesses Ltd [1982] AC 617………………………… Brown v HM Queen Mother’s Executors [2007] 1129 HC

v IRC (ex parte Preston) [1985] AC 835……………………………… Re A’s undertaking, Re B’s undertaking [2005] 1

v IRC (ex parte Ulster Bank Ltd) [2000] STC 537…………………… Re a Financial Institution [2006] 277

v IRC (ex parte) Unilever plc [1996] STC 681……………………….. Re A’s undertaking, Re B’s undertaking [2005] 1

v ITC (ex parte New Era Publications Aps (unreported 1996)……… Re Church of Scientology (E&W) [2005] 1151

v James (Leslie) [2006] EWCA Crim 14………………………………. Abou-Rahmah v Abacha [2007] 1 CA; Sinclair Investments v Versailles

Trade Finance [2011] 1043

v JH [2005] OJ No 29, Ont CA………………………………………… Frame v Rai [2015] 1539

v Jolley [1964] P 262…………………………………………………… Cobden-Ramsey v Sutton [2009] 1303

v Lambert [2001] UKHL 37…………………………………………… Holland v IRC [2003] 207

v Legal Aid Board, ex parte Bruce [1991] 1 WLR 1231……………… Re Radcliffe [2005] 1395

v Legal Aid Board, ex parte Kaim Todner [1999] QB 966………….. V v T [2015] 173

v Lucas [1981] QB 720 ………………………………………………… Barlow Clowes International Ltd (in liquidation) v Eurotrust

353

International Ltd [2005] 1453; Hubbard v Scott [2012] 29; Heer v Singha

[2016] 1189

v McMaster [1999] 1 Cr App R 402…………………………………… Bowman v Fels [2005] 481 CA

v Mah 2002 NSCA 99…………………………………………………. Frame v Rai [2015] 1539

v May [2008] UKHL 28………………………………………………… R v Hursthouse [2013] 887

v Meek (1889) 14 App Cas 558………………………………………… Roberts v Gill [2010] 1223 SC

v Modjiri [2010] EWCA Crim 829…………………………………….. Larkfield v Revenue & Customs Prosecution Office [2010] 1323

v Monopolies & Mergers Commission, ex parte Argyll Group plc

[1986] 1 WLR 763……………………………………………… Brown v HM Queen Mother’s Executors [2007] 1129 HC

v Morgan [2002] 1 WLR 253………………………………………….. R v IK [2007] 817

v N & E Devon Health Authority, ex parte Coughlan [2001] QB 213…………………………………………………. Re A’s undertaking, re B’s undertaking [2005] 1

v Ng [2002] 5 VR 243…………………………………………………... Nolan v Nolan [2004] 1261

v Preddy [1996] AC 81 ………………………………………………… Du Preez v Kaupthing Singer & Friedland (IoM) [2011] 561

v Price (1884) 12 QBD 247……………………………………………. Leeburn v Derndorfer [2004] 867

v Provincial Court of the Church in Wales, ex parte Williams

[1998] EWHC Admin 998……………………………………… Khaira v Shergill [2012] 1795

v Quillan [2015] EWCA Crim 538…………………………………….. Hamilton v Hamilton [2016] 1699

v Radio Authority, ex p Bull [1997] 2 All ER 561…………………… Re Church of Scientology (E&W) [2005] 1151; Re English PEN [2008]

1799

v Registrar General, ex parte Segerdal [1970] 2 QB 697……………. Re Church of Scientology (E&W) [2005] 1151

v Robson [1990] 92 Cr App R 1 ………………………………………... R v Fuller [2006] 863

v Salituro [1991] 3 SCR 654……………………………………………. Re Bloom, Bernstein v The Queen [2004] 613

v Sanders and others (T2011/022 and 0348)………………………….. Patel v Mirza [2013] 1755

v Sandhu (29th November 1984, Lord Chancellor’s Department’s

Taxing Compendium)………………………………………….. Re Radcliffe [2005] 1395

v Schildkamp [1971] AC 1…………………………………………….. Stonor v CIR [2002] 291

v Secretary of State for Home Department [2003] EWCA Civ 364….. Hok v HRCC [2011] 1583

v Secretary of State for the Home Dept, ex parte Brind

[1991] 1 AC 696……………………………………………….. Re Church of Scientology (E&W) [2005] 1151

v Secretary of State for the Home Dept, ex parte Puttick

[1981] QB 767…………………………………………………. Prest v Petrodel Resources Ltd [2013] 1249

354

v Secretary of State for the Home Dept, ex parte Margueritte

[1982] 3 WLR 753…………………………………………….. Mark v Mark [2005] 1223

v Secretary of State for the Home Dept., ex parte Salem

[1999] 1 AC 450………………………………………………. Bowman v Fels [2005] 481 CA; Harb v King Fahd bin Abdul Aziz [2006]

609

v Secretary of State for the Home Dept., ex parte Simms

[2000] 2 AC 115……………………………………………….. Bowman v Fels [2005] 481 CA

v Secretary of State for the Environment, Transport

& the Regions,ex parte Spath Holme Ltd [2001] AC 349…… The Red Discretionary Trustees v HMIT [2004] 437 SpC; Williams v

HMRC [2005] 1421; Retirement Care Group Ltd v HMRCC [2008] 913

v Secretary of Trade and Industry ex parte Eastaway [2000] UKHL 56……………………………………………….. R (on the application of Davies ) v HMRCC [2010] 681

v Sefton M. B. C. ex parte Help the Aged unreported 31st July 1977… Aster Healthcare v Estate of Mohammed Shafi [2016] 395

v Smith [2001] 1 AC 146………………………………………………. Abou-Rahmah v Abacha [2007] 1 CA

v Somerset CC, ex parte Fewings [1995] 1 WLR 1037……………… Bath & N E Somerset Council v Attorney-General [2002] 1257

v Somerset CC and ARC Southern Ltd,

ex parte Dixon [1998] Env LR 111…………………………… Randall v Randall [2015] 99

v Special Commissioner for Income Tax, ex parte Morgan Grenfell

& Co Ltd [2003] 1 AC 563……………………………………. Bowman v Fels [2005] 481 CA; Behague v HMRC [2014] 187

v Speyer [1916] 1 KB 595………………………………………..…….. Randall v Randall [2015] 99

v Steel [2003] EWCA Crim 160 …………………………………..…… Re Steel, Angus v Emmott [2010] 531

v Stewart (1840) 12 Ad & E 773…………………………………..…… Lewisham Hospital NHS Trust v Hamuth [2007] 309

v Tower Hamlets London Borough Council, ex parte Von Goetz (1999) 31 HLR 669 ……………………………………………. Alexander-David v London Borough of Hammersmith & Fulham [2009]

745

v Turnbull [1977] QB 224………………………………………….….. Gaines-Cooper v HMRCC [2008] 209 HC

v Walbrook and Glasgow (1994) 15 Cr App R(S) 783…………….…. R v Hursthouse [2013] 887

v Waya [2012] UKSC 51…………………………………………….…. R v Hursthouse [2013] 887; Scott v Southern Pacific Mortgages Ltd

[2015] 1067

v Wilkes [2003] EWCA Crim 848…………………………………..….. R v Hursthouse [2013] 887

v Wilkinson [1980] 1 WLR 396 ………………………………………... Jemma Trust Co Ltd v Liptrott [2003] 1427

v Williams [1942] AC 541…………………………………………….. Barns v Barns [2005] 1093

355

R (on the application of A)

v Croydon Borough Council [2009] 1 WLR 2557………………….… R (on the application of Walford) v Worcestershire CC [2014] 701

R (on the application of A)

v Secretary of State for Health [2015] EWCA Civ 771………………. Smith v Lancashire NHS Trust [2018] 1469

R (on the application of AA)

v London Borough of Lambeth [2001] EWHC Admin 741……….…. Aster Healthcare v Estate of Mohammed Shafi [2016] 395

R (on the application of Abbasi)

v Secretary of State for Foreign and Commonwealth Affairs

[2003] UKHRR 76……………………………………………... Shergill v Kaira [2014] 1729 SC

R (on the application of Al-Haq)

v Secretary of State for Foreign and Commonwealth Affairs

[2009] EWHC 1910…………………………………………….. Shergill v Kaira [2014] 1729 SC

R (on the application of Al-Sweady)

v Secretary of State for Defence [2009] EWHC 2387………………… R (on the application of Davies) v HMRCC [2010] 681

R (on the application of Al-Mehdawi)

v Secretary of State for the Home Department [1990] 1 AC 876……. Helena Partnership v HMRC [2012] 1519

R (on the application of APVCO 19 Ltd)

v Revenue and Customs Commissioners [2015] EWCA Civ 648……. Wood v HMRC [2016] 1463

R (Association of British Civilian Internees: Far Easat Region) v

Secretary of State for Defence [2003] EWCA Civ 473……………….. R (on the application of Davies) v HMRC [2012] 217

R (on the application B)

v Stafford County Court [2007] 1 All ER 102………………………. Edwards-Moss v HMRC [2016] 995

R(on the application of Barclay)

v the Lord Chancellor [2009] UKSC 9………………………………… The Royal Society v Robinson [2017] 299

v Secretary of State for Justice [2014] UKSC 54………..…………… Routier v HMRC [2017] 1119

R (on the application of Bancoult)

v Secretary of State for Foreign and Commonwealth Affairs (No 2)

[2008] UKHL 61……………………………………………….. R (on the application of Davies) v HMRC [2012] 217

R (on the application of Batantu)

v London Borough of Islington (Case No CO/2260/2000)……………. Aster Healthcare v Estate of Mohammed Shafi [2016] 395

R (on the application of Bhatt Murphy)

v The Independent Assessor [2008] EWCA Civ 755…………………. R (on the application of Davies) v HMRC [2012] 217

356

R (on the application of Boxall)

v Waltham Forest LBC (2001) 4 CCL Rep 258 QBD (Admin)………. JS v KB [2014] 991; Public Guardian v Matrix Deputies [2018] 1387

R (on the application of Burke)

v General Medical Council [2005] EWCA Civ 1003…………………. Re JS (Disposal of Body) [2017]227

R (on the application of Campaign for Nuclear Disarmament)

v Prime Minister [2002] EWHC 2777(Admin)……………………….. Shergill v Kaira [2014] 1729 SC

R (on the application of Carson & Reynolds)

v Secretary of State for Work and Pensions [2003] 3 All ER 577……. Re A’s undertaking, re B’s undertaking [2005] 1; Charity Commission v

Catholic Care(Diocese of Leeds) [2012]1303

R (on the application of Cart)

v Upper Tribunal [2011] UKSC 28…………………………………… JP Gilchrist Trust v HMRC [2014] 1209; Seddon v HMRC [2015] 1103

R (on the application of Child Poverty Action Group)

v Secretary of State fot Work and Pensions [2010] UKSC 54………. Richards v Worcestershire CC [2017] 117

R (on the application of Clift)

v Secretary of State for Work and Pensions [2007] 1 AC 557………. Smith v Lancashire NHS Trust [2018] 1469

R (on the application of Cornwall Council)

v Secretary of State for Health [2012] EWHC 3739…………………. Re PO, JO v GO [2014] 337

R (on the application of Davies)

v HMRCC [2010] WTLR 681…………………………………………. Tuczka v HMRCC [2011] 1099

R (on the application of Feakins)

v Secretary of State for the Environment, Food and

Rural Affairs [2003] EWCA Civ 1546……………………………… Randall v Randall [2015] 99

R (on the application of Director of Assets Recover Agency & ors)

v Green & ors [2005] EWHC3168…………………………………….. Serious Organised Crime Agency v Lundon [2010] 875

R (on the application of Electoral Commission)

v Westminster Magistrates Court [2010] UKSC 40…………………. White v Matthys [2014] 725

R (on the application of Gentle)

v Prime Minister [2008] 1 AC 1356…………………………………… Shergill v Kaira [2014] 1729 SC

R (on the application of Hooper)

v Secretary of State for Work and Pensions [2002] All ER (D) 193…. Holland v IRC [2003] 207

R (on the application of Huitson)

v HMRC [2011] EWCA Civ 893……………………………………… Oakhurst v Blackstar (Isle of Man) Ltd [2012] 1255

357

R (on the application of Hurst)

v HM Coroner fot Northern District London [2007] UKHL 13…….. Routier v HMRC [2017] 1119

R(on the application of Jackson)

v Attorney-General [2005] UKHL 56…………………………………. Williams v Central Bank of Nigeria [2014] 873 SC

R (on the application of Kadhim)

v Brent LBC Housing Benefits Review Board [2001] QB 955………. The Independent Schools Council v Charity Comm. [2012] 41; A-G v


R (on the application of Lord)

v Secretary of State for the Home Dept) [2003] EWHC 1073 (Admin) Dawson-Damer v Taylor Wessing LLP [2018] 57 CA

R (on the application of Lower Mill Estate Ltd and Conservation Builders)

v HMRC [2008] EWHC 2409…………………………………………. R (on the application of Davies) v HMRCC [2010] 681

R (om the application of Lumsdon)

v Legal Services Board [2015] UKSC 41……………………………… Routier v HMRC [2017] 1119

R (on the application of Morgan Grenfell & Co Ltd)

v Special Commisioners of Income Tax [2001] STC 497……………. Re a Financial Institution [2006] 277

[2003] 1 AC 563…………… Dawson-Damer v Taylor Wessing LLP [2018] 57 CA

R (on the application of Mudie)

v Dover Magistrates Court [2003] EWCA Civ 237………………….. Wood v HMRC [2016] 1463

R (on the application of Mwanza)

v Greenwich LBC [2010] EWHC 1462 (Admin)……………………… Richards v Worcestershire CC [2017] 117

R (on the application of Patullo)

v HMRCC [2009] CSOH 137………………………………………….. Taube Trustees v HMRCC [2011] 1

R (on the application of Preprotech (Pebsham) Ltd)

v East Sussex County Council [2003] 1 WLR 348……………………. Yeoman’s Row Management Ltd v Cobbe [2008]1461 HL

R (on the application of Quintavalle)

v Secretary of State for Health [2003] 2 AC 687……………………... R (ZYN) v Walsall MBC [2014] 1649

R (on the application RJM)

v Secretary of State for Work and Pensions [2009] 1 AC 311………. Smith v Lancashire NHS Trust [2018] 1469

R (on the application of Roberts)

v Parole Board & [2005] 2 AC 738 ….……………………………. PNPF Trust Company Ltd v Taylor [2009] 1215

R (on the application of Rottman)

v Commissioner of Police for the Metropolis [2002] a AC 692……… James v James [2018] 1313

358

R(on the application of S)

v Chief Constable of South Yorkshire Police [2004] 1 WLR 2196…… Re CIS/213/2004, CIS/214/2004 [2008] 189; Re the Baronetcy of Pringle

of Stichill [2016] 1117

R (on the application of Steinfeld and Keidan)

v Secretary of State foe Education [2016] EWHC 128 (Amin)………. Smith v Lancashire NHS Trust [2018] 1469

R (on the application of Tigere)

v secretary of State for Business, Innovation and Skills

[2015] UKSC 57……………………………………………….. Smith v Lancashire NHS Trust [2018] 1469

R (on the application of Wilkinson)

v IRC [2005] UKHL 30 ………………………………………………… R (on the application of Davies ) v HMRCC [2010] 681; R (on the

application of Davies) v HMRC [2012] 217

R & I Bank of Western Australia

v Anchorage Investments Pte Ltd (1992) 10 WAR 59………………. Patchett v Williams [2006] 639

R Jones

v Attorney General (9th November 1976 unreported)………………….. Charity Commission v Framjee [2014] 1489

R Leslie Ltd

v Sheill [1914] 3 KB 607……………………………………………….. Twinsectra v Yardley [2000] 527 CA; Halley v The Law Society [2003]

845; Shalson v Russo [2003] 1165

R & RA Trusts, re

(unreported Guernsey CA) 20th May 2014……………………………… Re the K Trust [2016] 1225

Rabaiotti’s Settlements, re

[2000] WTLR 953………………………………………………………. Re M Trust, re L Trust [2003] 491; Broere v Mourant [2004] 1417; CI

Law Trustees Ltd v Minwalla [2006] 807; Bathurst v Kleinwort Benson

(Channel Islands) Trustees Ltd [2007] 759; Re B Trust [2007] 1361; Re

Avalon Trust [2007] 1693; Breakspear v Ackland [2008] 777; U Ltd v B

[2013] 545; An application for information about a trust [2015] 559

Rabin

v Gerson Berger Association Ltd [1986] 1 WLR 526………………… Cameron v M&W Mack (ESOP) Trustee Ltd [2002] 647

Racal Group Services Ltd

v Ashmore [1995] STC 1151…………………………………………… Martin v Nicholson [2005] 175; Farmer v Sloan [2005] 521; Price v

Williams-Wynn [2006] 1633; Ashcroft v Barnsdale [2010] 1675; Chisholm

v Chisholm [2011] 187; Wills v Gibbs [2012] 903; AC v DC [2013] 747;

359

Futter v HMRCC; Pitt v HMRCC [2013] 977; Re the Hapel Discretionary

Trusts 1999 [2013] 1405; Kevern v Ayres [2014] 441; Giles v RNIB [2014]

1347; Oatley v Oatley Powney [2014] 1433; Vaughan-Jones v Vaughan-

Jones [2015] 1287; ABC v DEF [2017] 799; RBC v Stubbs [2018] 1399;

Lee v Lee [2018] 197

Radmacher

v Granatino [2010] UKSC 42………………………………………….. WF v HF [2012] 1079; AC v DC [2013] 747; AB v CB [2015] 1; KA v MA

[2018] 125

Rae

v Meek (1889) 14 App Cas 558………………………………………… Galmerrow Securities v National Westminster Bank [2002] 129;

Spread Trustee Co Ltd v Hutcheson [2012] 317

Rahman

v Chase Bank (CI) Trust Company Ltd [1991] JLR 103……………. Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2002] 337;

Shalson v Russo [2003] 1165; Re the Esteem Settlement, Grupo Torras

SA v Al-Sabah [2004] 1; MacKinnon v Regent Trust Company Ltd [2005]

1367; Official Assignee in Bankruptcy v Wilson [2008] 1235

Rahimtoola

v Nizam of Hyderabad [1958] AC 147…………………………. High Commissioner for Pakistan v Nizam of Hyderabad [2016] 1763

Rahnema

v Rahbari & Ansari (unreported 26th February 2008)………………… Bagum v Hafiz [2015] 1303; Butler v Butler [2016] 1519 Rai

v The Charity Commission [2012] WTLR 1053……………….. Rosenzweig v NMC Recordings Ltd [2014] 1027

Raiffeisen Zentralbank Osterreich AG

v Five Star General Trading LLC [2001] EWCA Civ 68……… Hamilton v Hamilton [2016] 1699

Rainbird

v Smith [2013] WTLR 1609……………………………………… Hives v Machin [2017] 983

Rainy Sky SA

v Kookmin Bank [2011] UKSC 50……………………………… Marley v Rawlings [2014] 299 SC; Brooke v Purton [2014] 745;

Rawstron v Freud [2014] 1453; Brennan v Prior [2016] 203; Guthrie v

Morel [2016] 273; Gorbunova v Estate of Boris Berezovsky [2016] 1591

Rakusen

v Ellis Munday & Clark [1912] 1 Ch 831…………………………….. Hines v Willans [2002] 299

360

Ralmort

v Reid [2004] BPIR 985……………………………………………….. Haines v Hill [2008] 447; Singla v Brown [2009] 165

Ralph

v Carrick (1879) 11 Ch D 873…………………………………………. Sammut v Manzi [2009] 1051; Reading v Reading [2015] 1245

Ralph Hume Garry

v Gwillim [2002] EWCA Civ 1500…………………………………….. Bentine v Bentine [2014] 197

Ramnarine

v Ramnarine [2013] UKPC 27………………………………………… Investec v Glenalla [2017] 205

Ramsay

v IRC [1982] AC 300………………………………………………….. Dextra Accessories v Macdonald [2003] 349 SpC; Macdonald v Dextra

Accessories [2003] 675 Ch; West v Trennery [2003] 739; BJ v MJ [2012]

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

v Liverpool Royal Infirmary [1930] AC 588…………………………. Peters v Pinder [2011] 1379

Ramsay Estate re

[2004] NSC 140………………………………………………………… Re Willis, Willis v Wilson [2010] 169

Ramsden

v Dyson (1866) LR 1 HL 129…………………………………………... Banner Homes v Luff Developments [2000] 473; Jennings v Rice [2002]

367 CA; Thorner v Curtis [2008] 155 HC; Thorner v Major [2008] 1289

CA; Thorner v Major [2009] 713 HL; Turner v Jacob [2008] 307;

Yeoman’s Row Management Ltd v Cobbe [2008]1461 HL; Luo v Estate of

Hui & anr [2009] 849; Accurate Financial Consultants Pty Ltd v Koko

Black Pty Ltd [2009] 1685; Henry v Henry [2010] 1011 PC; Preedy v

Dunne [2015] 1795

Ramsey

v Liverpool Royal Infirmary [1930] AC 588…………………………. Allen v HMRC [2005] 937

Randal

v Cockran (1748) 1 Ves Sen 98 ……………………………………….. Rathbone Brothers Plc v Novae Corporate Underwriting [2015] 301

Randall

v Lubrano (unreported 31st October 1975)…………………………….. Schmidt v Rosewood [2003] 565 PC; Foreman v Kingstone [2005] 823

v Randall [2005] WTLR 119…………………………………………… Evans v Lloyd [2013] 1137

Rangers Football Club plc, joint administrators of

Noters 2012 SLT 599…………………………………………………… Akers v Samba Financial Group [2015] 931

361

Ranson

v Ranson [1988] 1 FLR 292……………………………………………. PJC v ADC [2009] 1419

Rantzen

v Mirror Group Newspapers Ltd [1994] QB 670……………………. Ratiu v Conway [2006] 101

Rapley (dec’d),re

[1983] 1 WLR 1069…………………………………………………….. Re Servoz-Gavin (dec'd), Ayling v Summers [2009] 1657

Rascal Trucking

v Nishi 2011 BCCA 348………………………………………………… Frame v Rai [2015] 1539

Rashid

v Garcia [2002] SpC 348………………………………………………. Ramsay v HMRCC [2013] 307; Ramsay v HMRCC [2013] 1773

Rasmanis

v Jurewitsch [1970] 1 NSWR 650……………………………………. Cawley v Lillis [2013] 559

Rathburn

v Bundock [1962] QB 260……………………………………………… Goenka v Goenka [2016] 417

Ratcliffe,

re [1898] 2 Ch 352……………………………………………………… Green v Gaul [2006] 1391 CA; The Thomas and Agnes Carvel

Foundation v Carvel [2007] 1297; Re Goodman (deceased) [2013] 1181

(dec’d), re, Holmes v McMullin [1999] BTC 8,017……………..……. Re Hamblett, (dec’d) [2009] 559

v Secretary of State for Defence [2009] EWCA Civ 39………………. Smith v Lancashire NHS Trust [2018] 1469

Rathwell

v Rathwell [1978] 2 SCR 436…………………………………………. Pecore v Pecore [2007] 1591

Rattray

v Rattray (1897) 25 R 315……………………………………………. Re the Baronetcy of Pringle of Stichill [2016] 1117

Raven, re

[1915] 1 Ch 673………………………………………………………… Creasey v Sole [2013] 931

Ravenocean Ltd

v Garner (unreported 19th January 2001, HC)…………………………. Cobbe v Yeomans Row Management Ltd [2005] 625 Ch

Ravenscroft

v Jones (1863) 32 Beav 669; 55ER 263………………………………… Race v Race [2002] 1193

Rawack

v Spicer [2002] NSWSC 849…………………………………………… Miskelly v Arnheim [2009] 1529 NSWSC

Rawcliffe

362

v Steele [1993-1995] MLR 426…………………………………………. Re Papadimitriou [2004] 1141; Re Bird Charitable Trust and Bird

Purpose Trust, Basel Trust Corp (Channel Islands) Ltd [2008] 1505;

Gomez v Gomez-Manche Vives [2008] 621 HC; Gomez v Gomez-Monche

Vives [2008] 1623 CA; IFG International v French [2014] 1191; An

application for information about a trust [2015] 559

Rawlinson, re

Kayll v Rawlinson [2010] WTLR 1443………………………………… Wilson v Lassman [2018] 1577

Rawson Trust Co Ltd

v Perlman (unreported 25 April 1990)…………………………………. Re Circle Trust, HSBC International v Wong [2007] 631

Raybould, re

Raybould v Turner [1900] 1 Ch 199………………………………….. Re The Christian Brothers of Ireland in Canada [2004] 1079; Blades v

Isaac [2016] 589

Raymond

v Bosanquet (1919) 59 SCR 452……………………………………….. Frame v Rai [2015] 1539

Rayner

(dec’d), re Daniel v Rayner [1948] NZLR 455……………………….. Re Hamblett, (dec’d) [2009] 559

v Preston (1881) 18 Ch D 1…………………………………………….. Jerome v Kelly [2004] 681 HL; Re Clements Estate [2007] 1717; Scott v

Southern Pacific Mortgages Ltd [2015] 1067

Rayner (Mincing Lane) Ltd

v Department of Trade [1990] 2 AC 418……………………………… Re Church of Scientology (E&W) [2005] 1151

Razelos

v Razelos [1969] 3 All ER 929………………………………………… BJ v MJ [2012] 395

RBG Resources Ltd

v Rastogi [2002] BPIR 1028…………………………………………… JSC Mezhduarodniy Promyshlenniy Bank v Pugachev [2015] 991

RCC

v Bower [2009] STC 510……………………………………………… Watkins v HMRCC [2012] 677

RE Jones Ltd

v Waring & Gillow Ltd [1926] AC 670 ………………………………. Fea v Roberts [2006] 255

Read

v Brown (1888) 22 QBD 128…………………………………………… Public Trustee v Till [2002] 1169; Harb v King Fahd bin Abdul Aziz

[2006] 609

v Commonwealth (1988) 167 CLR 57…………………………………. CPT Custodian Ltd v Commissioner of State Revenue [2006] 447

363

Read’s case

(1604) 77 ER 103……………………………………………………….. Nolan v Nolan [2004] 1261

Reading

v R [1949] 2 KB 232, affd [1951] AC 507……………………………… Daraydan Holdings Ltd v Solland Int. Ltd [2004] 815

v Reading [2015] WTLR 1245…………………………………………. Fielden v Christie-Miller [2015] 1689; Jump v Lister [2017] 61; Slattery v

Jagger [2017] 321

Reain

v Reain (1995) RFL (4th) 30…………………………………………….. Pecore v Pecore [2007] 1591

Reardon Smith Line Ltd

v Yngvar Hansen-Tagen (t/a H E Hansen-Tagen) [1976] 1 WLR 989… McDowall v IRC [2004]221; Executors of MacArthur v HMRCC [2008]

1185; Giles v Westminster Savings Credit Union [2006] 1745; Marley v

Rawlings [2014] 299 SC; Brooke v Purton [2014] 745; Rawstron v Freud

[2014] 1453; Guthrie v Morel [2016] 273

Reber

v Reber (1988) 48 DLR (2d) 131……………………………………… Pecore v Pecore [2007] 1591

Recher’s Will Trusts, re

[1972] Ch 526…………………………………………………………… Phillipe v Cameron [2012] 1275

Reckitt

v Barnet Pembroke & Slater [1928] 2 KB 269; [1929] AC 176……… McDowall v IRC [2004]221

Red Discretionary Trustees, the

v HMIT [2004] WTLR 437……………………………………………. Howell v Trippier [2004] 839

Redbridge L.B.C.

v A [2015] EWHC 2942 (Fam)…………………………………………. Anderson v Spencer [2018] 1

Reddell

v Dobree (1839) 10 Sim 244……………………………………………. Vallee Birchwood [2013] 1095

Reddy

v Lachlan [2000] PN 858………………………………………………. Templeton Insurance Ltd v Penningtons Solicitors LLP [2007] 1103

Redken Laboratories (Australia) Pty Ltd

v Docker [2000] NSWCA 100………………………………………….. Alexander v Perpetual Trustees WA Ltd [2002] 937

Redman

v Permanent Trustee Co of New South Wales Ltd (1916) 22 CLR 84……………………………………………… Kain v Hutton [2008] 1381 NZSC

364

Redrow Ltd

v Pedley [2002] PLR 339…………………….…………………………. Hearn v Younger [2002] 1317; English v Keats [2018] 91

Redwood Music Ltd

v B Feldman & Co Ltd [1979] RPC 1…………………………………. Re Goodman (deceased) [2013] 1181

Reed

v Clark [1986] Ch 1……………………………………………………. R (on the application of Davies) v HMRC [2012] 217

v Madon [1989] Ch 409……………………………………………….. Re Mangotsfield Cemetery [2005] 1381

v Royal Exchange Assurance Co (1795) Peake Add Cas 70…………. Murphy v Holland [2004] 239

Reed (HMIT)

v Clark [1986] Ch 1…………………………………………………….. Tuczka v HMRCC [2011] 1099

Rees

re, [1950] 1 Ch 204……………………………………………………… Rawstron v Freud [2014] 1453

v De Bernardy [1896] 2 Ch 437……………………………………….. Fraser v Buckle [2003]1389

v Hughes [1946] KB 517………………………………………………. Ibuna v Arroyo [2012] 827

Reese River Silver Mining Co Ltd

v Smith (1869) LR 4 HL 64…………………………………………….. Shalson v Russo [2003] 1165

Reeves

v Reeves [1909] 2 IR 521………………………………………………. Perdoni v Curati [2012] 506 Ch D

REG

v Diggines, ex p Rahmani [1985] QB 1109…………………………… Thorpe v HMRCC [2009] 1269

v Newbery and the Institute of Cancer Research

[1998] 1 FLR 1041…………………………………………….. Robinson v Bird [2003] 529

Regal (Hastings) Ltd

v Gulliver [1967] 2 AC 134……………………………………………. Gencor ACP Ltd v Dalby [2001] 825; Kao Lee & Yip v Koo [2003] 1283;

Re Bhullar Bros Ltd, Bhullar v Bhullar [2003] 1397; Patel v London

Borough of Brent [2004] 577; Murad v al-Saraj [2005] 1573; Ultraframe

(UK) Ltd v Fielding [2007] 835; McCall v HMRCC [2008] 865; Sinclair




Partners [2014] 1135; Novoship (UK) v Nikitin [2014] 1521; Easingwood

365

v Cockcroft [2016] 1675; Akita Holdings v Turks and Caicos Islands

[2017] 407; O’Keefe v Caner [2017] 615

Regazzoni

v KC Sethia (1944) Ltd [1958] AC 301………………………………... Re Hamblett, (dec’d) [2009] 559

Regentcrest plc

v Cohen [2001] 2 BCLC 80……………………………………………. Ultraframe (UK) Ltd v Fielding [2007] 835

Régie National des Usines Renault SA

v Zhang (2002) 76 ALJR 551………………………………………….. Barns v Barns [2005] 1093

Registrar of the Accident Compensation Tribunal

v Federal Commissioner of Taxation (1993) 178 CLR 145………….. Raftland Pty Ltd v Federal Commissioner of Taxation [2006] 657

Reichel

v Magrath (1889) 14 App Cas 665…………………………………….. Brown v HM Queen Mother’s Executors [2007] 1129 HC

Reid

re, (1921) 64 DLR 598………………………………………………….. Pecore v Pecore [2007] 1591; Drakeford v Cotton [2012] 1135

v Reid [2003] EWHC 2878…………………………………………….. WA v Exors of HA [2015] 1471

Reid’s Trustees

v CIR [1929] 14 TC 512………………………………………………… Rogge v HMRCC [2012] 537

Reid Minty

v Taylor [2001] EWCA Civ 1723……………………………………… Wingate v Butterfield Trust (Bermuda) Ltd [2008] 543 (Costs); Wharton v

Bancroft (costs) [2012] 727

Reisch

v Burgermeister der Landeshauptstadt Salzburg

[2002] ECR I-2157……………………………………………. vanHilten-van der Heijden’s heirs v Inspecteur van de Belastingdienst

[2006] 919

Reisch Montage AG

v Kiesel Baumaschinen Handels GmbH [2006] ECR I-6827………… Gomez v Gomez-Monche Vives [2008] 1623 CA

Reishiska

v Cody (1967) 62 WWR 581 (Sask CA) ………………………………. Rondel v Robinson Estate [2012] 1067

Rejfek

v McElroy (1965) 112 CLR 517……………………………………….. Barns v Barns [2005] 1093

Remnant, re

[1971] Ch 560…………………………………………………………… Wright v Gater [2012] 549

366

Rendall

v Blair (1890) LR 45 Ch D 139………………………………………… Park v Cho [2017] 279

Rennie

v Massie (1866) LR 1 P&D 118 ……………………………………….. Smith v Springford [2009] 706

Resch’s Will Trusts, re

[1969] AC 514………………………………………………………….. Solem v Guyster [2002] 1517; Re Horley Town FC, Hunt v McLaren

[2006] 1817; Lamothe v Lamothe [2006] 1433; Re Odstock Private Care

Ltd [2008] 675; Hanchett–Stamford v A-G [2009] 101; The Independent

Schools Council v Charity Comm. [2012] 41; Marley v Rawlings [2014]

299 SC

Revenue and Customs

v Grace [2008] EWHC 2708…………………………………………… Tuczka v HMRCC [2010] 715; R (on the application of Davies) v HMRC

[2012] 217

v IDT Card Services Ireland Ltd [2006] EWCA Civ 29…………….. Re Lehman Brothers Intl (Europe) [2012] 1355

v Khawaja [2008] EWHC 1687 (Ch)…………………………………. HMRCC v Cairns [2009] 793

v Proctor and Gamble (UK) [2009] EWCA Civ 407………………… Ramsay v HMRCC [2013] 1773

Revill

v Newberry [1996] QB 567……………………………………………. Watts v Watts [2014] 1781

Rewe Zentralfinanz eG, as universal legal successor of ITS Reisen GmbH

v Finanzamt Koln-Mitte [2007] ECR I-2647………………………… Jager v Finanzamt Kusel-Landsthuhl [2008] 1047

Reyes

v The Queen [2002] 2 AC 235…………………………………………. Human Dignity Trust v Charity Commissioners [2015] 789

Reynaud

v IRC [1999] STC (SCD) 185………………………………………….. Rysaffe Trust Company (CI) Ltd v IRC [2002] 65 SpC; Rysaffe Trust

Company (CI) Ltd v IRC [2002] 1077 ChD

Reyners

v Belgium C-2/74; EU:C:1974:68……………………………………… Panayi A&M Sett Trusteesv HMRC [2018]1497

Reynette-James deceased, re

[1976] 1 WLR 161……………………………………………………… Marley v Rawlings [2014] 299 SC

RGST Settlement trusts, re

[2008] WTLR 527……………………………………………………… Wright v Gater [2012] 549

Rhodes

367

re, (1890) 44 Ch Div 94 ………………………………………………… Aster Healthcare v Estate of Mohammed Shafi [2016] 395

v Bate (1866) LR 1 Ch App 252, 258………………………………….. Kite v Rasini [2009] 969

v The Muswell Hill Land Co (1861) 29 Beav 560……………………. Re Nathan, Nathan v Leonard [2002] 1061; AN v Barclays Private Bank


Rhodesia Goldfields Ltd, re

[1910] 1 Ch 239………………………………………………………… The Russell-Cooke Trust Co v Richard Prentis & Co [2003] 1529; Squires

v AIG Europe (UK) Ltd [2006] 705; Re M, ITW v Z [2009] 1791; Re

Kaupthing Singer & Friedlander Ltd [2011] 79

Ricardo

v Garcias (1845) 12 CI&F 368…………………………………………. Clark v WWF [2011] 961

Richard

v The Hon AB Mackay (2008) WTLR 1667………………………….. X v A [2006] 171; Re Beatty’s Will Trusts (No 2), Brooke v Thompson-

Jones; [2008] 1351; Cotton v Earl of Cardigan [2015] 39

Richard Walters Pty Ltd

v Federal Commissioner of Taxation (1996) 67 FCR 243…………… Raftland Pty Ltd v Federal Commissioner of Taxation [2006] 657

Richards

v Allan [2001] WTLR 1031…………………………………………….. Tchilingirian v Ouzounian [2003] 709; Re Baker Deceased, Baker v Baker

[2008] 565

v Delbridge (1874) LR 18 Eq 11……………………………………….. Pennington v Waine [2002] 387 CA; Shah v Shah [2011] 519; Gorbunova

v Estate of Boris Berezovsky [2016] 1591

v Hughes [2004] EWCA Civ 266……………………………………… Vinton v Fladgate Fielder [2010] 1043

v McKay (unreported 4th March 1987)…………………………………. Tamlin v Edgar [2015] 485

Richardson

v HMRCC [2009] UKSPC 00730……………………………………… Executors of Patch v Revenue and Customs [2007] 600 SpC; Prosser v

IRC [2003] 907

v Mellish (1824) 2 Bing 229…………………………………………… Barns v Barns [2005] 1093

v Richardson [2011] EWCA Civ 79…………………………………… M v M [2013] 1725; WA v Exors of HA [2015] 1471

Richardson’s Estate, re

(1935) 29 Tas LR 149………………………………………………….. Barns v Barns [2011] 1093

Richardson’s goods, re

(1859) 1 Sw & Tr 515………………………………………………….. Khan v Crossland [2012] 841

Richerson, in re

368

Scales v Heyhoe [1892] 1 Ch 379…………………………………….. Chopra v Bindra [2009] 781

Richmond

v Richmond (1914) LT 273……………………………………………. Masterman-Lister v Jewell [2002] 563; Tait v Wedgwood [2003] 121

Richmond Gate Property Co Ltd, re

[1965] WKLR 335……………………………………………………… Hogg v Hogg [2008] 35

Richmond on Thames LBC

v A-G (1982) 81 LGR 156……………………………………………… Bath & N E Somerset Council v A-G [2002] 1257; Ward v Brunt [2000]

731

Riddle

v Riddle (1952) 85 CLR 202………………………………………….. Re Z Trust, MEP v Rothschild Trust Cayman Ltd [2011] 735; Re Dion

Investments Pty Ltd [2014] 1333

Ridehalgh

v Horsefield [1994] Ch 205……………………………………………. Estill v Cowling Swift Kitchen [2000] 417; Sherman v Perkins [2002] 603;

Perotti v Collyer-Bristow [2003] 1473; Sharma v Hunters [2012] 259

Ridsdel, re

Ridsdel v Rawlinson [1947] Ch 597…………………………………… Green v Gaul [2006] 1391 CA

Rigby

v Edwards (1820) 5 Mad 20……………………………………………. Bentine v Bentine [2014] 197

Rimmer

v Rimmer [1953] 1 QB 63……………………………………………… Stack v Dowden [2007] 1053 HL

Rind

v Theodore Goddard [2008] WTLR 699……………………………… Vinton v Fladgate Fielder [2010] 1043

Riniker

v University College London [1999] EWCA Civ 1156……………….. Page v Hewetts Solicitors [2012] 1427

Rio Tinto Zinc Corporation

v Westinghouse Electric Corporation [1978] AC 547………………. Charman v Charman [2006] 1; Jennings v Jennings [2010] 215

Rivett-Carnac’s will, in re

(1885) 30 Ch D 136……………………………………………………. Re the Baronetcy of Pringle of Stichill [2016] 1117

Rizzo & Rizzo’s Shoes Ltd, re

[1998] 1 SCR 27 ……………………………………………………….. Sidney & North v British Columbia [2017] 135

RK

v RK [2013] 1 FLR 329 ………………………………………………… Tchenguiz-Imerman v Imerman [2014] 135

369

RL

v NSW Trustee and Guardian [2012] NSWCA 39…………………… Re Treadwell [2013] 1445; Re DP, The Public Guardian v JM [2014] 979

Roache

v News Group Newspapers Ltd [1998] EMLR 161………………….. Singapore Airlines Ltd v Buck Consultants Ltd [2013] 121

Roadchef (Employee Benefits Trustees) Ltd

v Hill [2014] EWHC 109 (Ch)…………………………………………. Roadchef (Employee Benefits Trustees) Ltd v Hill [2015] 333

Rob Mitchell Builder Ltd (in liquidation)

v National Bank of New Zealand (2004) 21 NZTC 18……………….. AMP General Ins. v Macalister Todd Phillips Bodkins [2006] 189

Robb

v Green [1895] 2 QB 1; 2 QB 315……………………………………… Kao Lee & Yip v Koo [2003] 1283

Roberts

re [1963] 1 WLR 406…………………………………………………… Re Broadbent’s Will, ICRF v Bradley [2001] 967

v Gill & Co [2008] WTLR 1429……………………………………….. Roberts v Gill [2010] 1223 SC; Bayley v DG Associates [2014] 1315;


v HMRC [2011] UKFTT 268 (TC)……………………………………. Litman v HMRC [2015] 857

v Johnstone [1989] QB 878……………………………………………. The Mortgage Corporation v Lewis Silkin [2000] 357

v Nottinghamshire Health NHS Trust [2008] EWHC 1934 (QB)…… Dawson-Damer v Taylor Wessing LLP [2018] 57 CA

v Phillips (1855) 4 El & Bl 450………………………………………… Sherrington v Sherrington [2005] 587 CA

v Roberts [1986] 2 FLR 152……………………………………………. PJC v ADC [2009] 1419

Roberts Will Trusts, re

[1937] 1 Ch 274…………………………………………………………. Clay’s Trustees v HMRCC [2007] 643 SC; HMRCC v Trustees of Peter


Roberts Petroleum Ltd

v Bernard Kenny Ltd [1982] 1 WLR 301…………………………….. White v Williams; Abrahams v Williams [2011 899

Robertson

v Allen [2003] NSWSC 848……………………………………………. Miskelly v Arnheim [2009] 1529 NSWSC

v IRC [2002] WTLR 885………………………………………………. HMRCC v Cairns [2009] 793

v Lazard [1994] JLR 103………………………………………………. O’Keefe v Caner [2017] 615

v Smith [1998] 4 VR 165……………………………………………… Nolan v Nolan [2004] 1261

Robertson’s Trustees

v Shepherd 1945 SC 60………………………………………………… Douglas’s Trustees v HMRCC [2007] 663

Robins

370

v National Trust Co Ltd [1927] AC 515……………………………… Adepoju v Akinola [2017] 187

Robinson

re [1932] 2 Ch 122……………………………………………………… Re Carapiet’s Trusts, Manoogian v Sonsino [2002] 989

v Ashton (1875) LR 20 Eq 25………………………………………….. Ham v Ham [2014] 255

v Bird [2003] WRLR 529 Ch………………………………………….. Re Myers, Myers v Myers [2005] 853

v Bird [2004] WTLR 257 CA…………………………………………. Daniels v Thompson [2004] 511; Re Myers, Myers v Myers [2005] 853

v Fernsby [2004] WTLR 257………………………………………….. Bye v Colvin-Scott [2010] 1; Garcha v Charity Commission [2015] 453

v Robinson [1982] 1 WLR 786………………………………………… Independent Trustte Services v GP Noble Trustees [2012] 1171

v Pinegrove Memorial Park Ltd (1986) 7 BPR 15,097……………… Leeburn v Derndorfer [2004] 867

v Unicos Property Corporation [1962] 1 WLR 520…………………. Roberts v Gill [2010] 1223 SC

Robson

v Robson [2010] EWCA Civ 1171…………………………………….. AR v AR [2012] 373; WA v Exors of HA [2015] 1471

Rocca

v Catto’s Trustees (1876) 4 R 70………………………………………. Re the Baronetcy of Pringle of Stichill [2016] 1117

Rochdale Canal Company

v King (1853) 16 Beav 630……………………………………………… Yeoman’s Row Management Ltd v Cobbe [2008]1461 HL

Rochefoucauld

v Boustead [1897] 1 Ch 196……………………………………………. Banner Homes v Luff Developments [2000] 473; Ali v Khan [2009] 187;

Bagus Investments Ltd v Kastening [2012] 1675

Rochford, re

[1965] 1 Ch 111…………………………………………………………. Trustees of Mrs PL Travers Will Trust v HMRCC [2013] 1831

Rockhampton Apartments Ltd

v Gale [2007] JLR 332…………………………………………………. O’Keefe v Caner [2017] 615

Roddy, re

Torbay BC v News Group Newspapers Ltd [2004] 1 FLR 949……… Brown v HM Queen Mother’s Executors [2007] 1129 HC

Rodger, re

(1966) 60 DLR (2d) 666………………………………………………… Re Clements Estate [2007] 1717

Rodgers’ Question, re

[1948] 1 All ER 328……………………………………………………. Stack v Dowden [2007] 1053 HL

Rodman, re

Long v Rodman [2012] EWHC 347 (Ch)……………………………… Re A [2016] 559

Rodney Warren & Co

371

v HMRC [2012] UKFTT 57 (TC)……………………………………… Hutchings v HMRC [2015] 1359

Rodriguez v RJ Parker (Male) [1967] 1 QB 116……………………………… Roberts v Gill [2010] 1223 SC

Roebuck

v Mungovin [1994] 1 All ER 568……………………………………… Beckett v McMillan [2015] 1127

Rogers, re

ex parte Holland and Hannen (1891) 8 Morr 243…………………….. Twinsectra v Yardley [2000] 527 CA; Twinsectra Ltd v Yardley [2002]

423 HL

Rokke, re

[1933] Ch 930…………………………………………………………… Re Clough-Taylor, Coutts v Banks [2003] 15

Rolf

v De Guerin [2011] EWCA Civ 78……………………………………. Morris v Davis [2012] 1569

Rolfe

v Gregory (1865) De GJ & S 576……………………………………… Novoship (UK) v Nikitin [2014] 1521

Rolls

v Miller (1884) 27 Ch D 71…………………………………………….. McCall v HMRCC [2008] 865; Ramsay v HMRCC [2013] 1773

Rolph

v Zolan [1993] 1 WLR 1305……………………………………………. Chellaram v Chellaram [2002] 675

Ronex Properties

v John Laing [1983] 1 QB 398…………………………………………. Daniels v Thompson [2004] 511; Wingate v Butterfield Trust (Bermuda)

Ltd [2008] 357 BSC

Rooke, re

[1933] Ch 970…………………………………………………………… Re Clough-Taylor, Coutts v Banks [2003] 15; Baynes v Hedger [2008]

1719

Roome

v Edwards [1982] AC 279……………………………………………… Rysaffe Trust Company (CI) Ltd v IRC [2002] 1077 ChD; IRC v Rysaffe

Trustee Co (CI) Ltd [2003] 481 CA; Trennery v West [2004] 293 CA;

Trennery v West [2005] 205 HL; Jasmine Trustees v Wells & Hind [2007]

489; Retirement Care Group Ltd v HMRCC [2008] 913; Wyndham v

Egremont [2009] 1473; Allfrey v Allfrey [2015] 1117

Ropac Ltd

v Inntrepreneur Pub Co (CPC) Ltd (unreported 7th June 2000) ……… Placito v Slater [2004] 407

372

Rose

re, Midland Bank Trustee Co Ltd v Rose [1949] Ch 78……………... Pennington v Waine [2002] 387 CA; Zeital v Kaye [2010] 913

v IRC [1952] Ch 499…………………………………………………… Pennington v Waine [2002] 387 CA; Zeital v Kaye [2010] 913

v Pim [1953] 2 QB 450………………………………………………… Hearn v Younger [2002] 1317

v Plenty [1976] 1 WLR 141……………………………………………. Balfron Trustees Ltd v Petersen [2002] 157

v Rose (1986) 7 NSWLR 679………………………………………….. Twinsectra Ltd v Yardley [2002] 423 HL; Du Preez v Kaupthing Singer &

Friedland (IoM) [2011] 561; Wise v Jiminez [2014] 163

v Stavrou [2000] L & TR 133………………………………………….. Luo v Estate of Hui & anr [2009] 849

Rosewell

v Bennet (1744) 3 Atk 77; 26 ER 847………………………………….. Race v Race [2002] 1193

Rosling

v Pimmegar (1987) 54 P&CR 124……………………………………… Thompson v Bee [2010] 357

Ross

v Bernhard 396 US 531 (1970) ……………………………………….. Roberts v Gill [2010] 1223 SC

v Caunters [1980] Ch 297……………………………………………… Gibbons v Nelsons [2000] 453; Public Trustee v Till [2002] 1169; Hall v

Estate of Bruce Bennett [2003] 827; Humblestone v Martin Tolhurst

Partnership [2004] 343; Badenach v Calvert [2017] 873

v Ellison [1930] AC 1…………………………………………………. Peters v Pinder [2011] 1379

v Ross [1930] AC 1 …………………………………………………… Gaines-Cooper v HMRCC [2007] 101 SC

Ross Estate

(1975) 3 WWR 465…………………………………………………….. Re Clements Estate [2007] 1717

Rosser

v IRC [2003] WTLR 907………………………………………………. Williams v HMRC [2005] 1421; Arnander v HMRCC [2007] 51; Golding v

HMRCC [2011] 1183; HMRC v Atkinson [2012] 197; Hanson v

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

Rossetti Marketing Ltd

v Diamond Sofa Co Ltd [2012] EWCA Civ 1021……………………. Re Jewell [2014] 283

Rossi

v Rossi [2006] EWHC 1482 Fam……………………………………… Hope v Knight [2011] 583

Rothwell

v IRC [1988] STC 195………………………………………………….. Glowacki (deceased) v HMRCC [2011] 1777

Rouse

373

v IOOF Australia Trustees Ltd [2000] WTLR 111…………………... Schmidt v Rosewood [2003] 565 PC; Bathurst v Kleinwort Benson

(Channel Islands) Trustees Ltd [2007] 759; Stuart-Hutcheson v Spread

Trustee Company Ltd [2002] 1213; Lewis v Tamplin [2018] 215

Rouse’s Will Trusts, re


Rousseau

v Rousseau [1960] 3 WLR 291………………………………………… King v Gershon Robertson [2015] 849 PC

Rowe

v Clark [2006] WTLR 347……………………………………………… Nicholls v Hudson [2007] 341; Rowe v Clarke (Costs) [2007] 373

Rowe & Rich

v Cross & Cross [1998/99] ITELR 341……………………………….. Alhamrani v Alhamrani [2008] 753 JRC; Gregson v HAE Trustees Ltd

[2008] 999

Rowhook Mission Hall, re

[1985] Ch 2…………………………………………………………….. Bath & Wells v Jenkinson [2001] 353; Fraser v Canterbury Diocesan

Board of Finance [2003] 1125; Fraser v Canterbury Diocesan Board of

Finance (No 2) [2007] 1735; Sheffield v Sheffield [2014] 1039

Rowland

v Boyle [2003] STC 855………………………………………………… Hutchings v HMRC [2015] 1359

v Vancouver College Ltd (2001) BCCA 527………………………….. Sidney & North v British Columbia [2017] 135

Rowlands

(deceased), re [1984] FLR 813…………………………………………. Hope v Knight [2011] 583

v Hodson [2009] EWCA Civ 1045…………………………………….. Perrins v Holland (costs) [2010] 95

Royal Bank of Canada

v Co-operative Centrale Raffeissen-Boerenleenbank

[2004] EWCA Civ 7……………………………………………. Tadros v Barratt [2014] 1753

v Stangl (1992) 32 ACNS (3rd) 17……………………………………… Abou-Rahmah v Abacha [2006] 377

Royal Bank of Scotland

v Etridge (No 2) [1998] 4 All ER 705…………………………………. In re Morris [2001] 1137

v Etridge (No 2) [2001] UKHL 44…………………………………….. Chelleram v Chelleram [2002] 675; Hammond v Osborn [2002] 1125;

Meredith v Lackschewitz-Martin [2002] 1451; Re Rochelle, Padgham v

Rochelle [2002] 1483; Nel v Kean [2003] 501; Re Davidge, Jennings v

Cairns [2003] 959; Pesticcio v Huet [2003] 1327; Williams v Williams

374

[2003] 1371; Jennings v Cairns [2004] 361 CA; Re Bennett, Papouis v

Gibson-West [2004] 485; Niersmans v Pesticcio [2004] 699; Michael v

Cansick [2004] 961; Humphreys v Humphreys [2004] 1425; Vale v

Armstrong [2004] 1471; Randall v Randall [2005] 119; Wright v

Hodgkinson [2005] 435; Daniel v Drew [2005] 807 CA; Macklin v

Dowsett [2005] 1561; Turkey v Awadh [2006] 553; Goodchild v Bradbury

[2007] 463; Stack v Dowden [2007] 1053 HL; Hogg v Hogg [2008] 35;

Kite v Rasini [2009] 969; Sillett v Meek [2009] 1065; De Wind v Wedge

[2010] 795; Walker v Walker [2010] 1617; Re S, D v R [2011] 449; Smith

v Cooper [2011] 691; Popowski v Popowski [2011] 1011; Curtis v

Pulbrook [2011] 1503; Hubbard v Scott [2012] 29; Burgess v Hawes

[2012] 423; Evans v Lloyd [2013] 1137; Hart v Burbridge [2013] 1191;

Brown v Stephenson [2013] 1675; Re Tociapski [2013] 1821; Pearce v

Beverley [2014] 85; Hart v Burbidge [2014] 1361; Kicks v Leigh [2015]

581; Hart v Burbidge [2015] 1203 CA; Crossfield v Jackson [2015] 1519;

KA v MA [2018] 125; OH v Craven [2018] 277

Royal Brompton NHS Trust

v Hammond (No 5) [2001] EWCA Civ 550…………………………… Dellal v Dellal [2015] 1137; Guthrie v Morel [2016] 273; Gorbunova v



v Hammond (No 7) (2001) 76 Cons LR 62……………………………. Robinson v Fernsby [2004] 257


v Hammond (Taylor Woodrow Construction (Holdings) Ltd)

Part 20 defendant) [2002] UKHL 14; [2002] 1 WLR 1397…………… Niru Battery Manufactoring Co v Milestone Trading [2004] 377; Charter

Plc v City Index Ltd [2006] 1705; City Index Ltd v Gawler [2008] 1773

Royal Brunei Airlines Sdn Bhd

v Tan [1995] 2 AC 378………………………………………………… Walker v Stones [2000] 79 Ch; Twinsectra v Yardley [2000] 527 CA; Aroso

v Coutts & Co [2001] 797; The Public Trustee v Williams [2002] 45;

Balfron Trustees Ltd v Petersen [2002] 157; Twinsectra v Yardley [2002]

423 HL; Alexander v Perpetual Trustees WA Ltd [2002] 937; Re

Woodland-Ferrari [2002] 1539; Dubai Aluminium Co Ltd v Salaam

[2003] 163; Bardissy v D’Souza [2003] 929; Niru Battery Manufactoring

375

Co v Milestone Trading [2004] 377; Barlow Clowes Int v Eurotrust Int

[2004] 1365; Barlow Clowes International Ltd (in liquidation) v Eurotrust

International Ltd [2005] 1453; Abou-Rahmah v Abacha [2006] 377;

Charter Plc v City Index Ltd [2006] 1705; Abou-Rahmah v Abacha [2007]

1 CA; Cattley v Pollard [2007] 245; Ultraframe (UK) Ltd v Fielding

[2007] 835; Alhamrani v Alhamrani [2008] 753 JRC; Gregson v HAE

Trustees Ltd [2008] 999; Statek Corporation v Alford [2008] 1089;

Peconic Industrial Development Ltd v Lau & ors [2009] 999; OPC

Managed Rehab Ltd, Re; Levin v Ikiua [2010] 469; Roberts v Gill [2010]

1223 SC; Starglade Properties Ltd v Nash [2010] 1267; Law Society v

Isaac & Isaac Holdings Ltd [2011] 425; Spread Trustee Co Ltd v

Hutcheson [2012] 317; Central Bank of Nigeria v Williams [2012] 745;

Williams v Central Bank of Nigeria [2014] 873 SC; Bayley v DG

Associates [2014] 1315; Novoship (UK) v Nikitin [2014] 1521; O’Keefe v

Caner [2017] 615

Royal Choral Society

v IRC [1943] 2 All ER 101…………………………………………….. Re The Fine Lady Upon A White Horse Appeal [2006] 59

Royal Melbourne Hospital

v Equity Trustees [2007] VSCA 162………………………………….. Alexander v Alexander [2012] 187; Re English & American Insurance

Co Ltd [2014] 57

Royal National Lifeboat Institution

v John Gedley [2016] EWHC 1948 (Ch) Henchley v Thompson [2018] 1289

Royal Products Ltd

v Midland Bank Ltd [1981] 2 Lloyd’s Rep 194 ………………………. Du Preez v Kaupthing Singer & Friedland (IoM) [2011] 561

Royal Society

v Robinson [2015] EWHC 3442(Ch)…………………………………… Jump v Lister [2017] 61

Royal Society’s Charitable Trusts, re

[1956] 1 Ch 87…………………………………………………………... A-G v Trustees of the British Museum [2005] 781; Sidney & North v

British Columbia [2017] 135

Royal Society for the Prevention of Cruelty to Animals

v Attorney General [2002] 1 WLR 448 ……………………………….. Re the V Settlement [2010] 733

v Sharp [2010] WTLR 855…………………………………………….. RSPCA v Sharp [2011] 311 CA; Marley v Rawlings [2014] 299 SC; Loring

376

v Woodland Trust [2014] 593; Brooke v Purton [2014] 745; Rawstron v

Freud [2014] 1453; Woodland Trust v Loring [2015] 159; Guthrie v Morel

[2016] 273

Royce re

[1985] Ch 22……………………………………………………………. Land v Land’s Estate [2006] 1447

Royscot Spa Leasing Ltd

v Lovett [1995] BCC 502………………………………………………. Inland Revenue v Hashmi [2002] 19 ChD; IRC v Hashmi [2002] 1027 CA;

Birdseye v Roythorne & Co [2015] 961

RP

re [2016] EWCOP 1…………………………………………………….. Re SH [2016] 7195

v Nottinghal City Council [2008] 2 FLR 1516……………………….. ADS v DSM [2017] 819

v UK [2012] ECHR 1796………………………………………………. ADS v DSM [2017] 819

RP Howard Ltd

v Woodman Matthews & Co [1983] QB 117………………………… Ratiu v Conway [2006] 101

RTS Flexible Systems Ltd

v Molkerei Alois Muller GmbH & Co KG [2010] 1 WLR 753……… Crabbe v Townsend [2017] 13

Rudolph

v Molly (1906) 12 BCR 8016………………………………………….. Easingwood v Cockcroft [2016] 1675

Rupar

v Rupar (1964) 49 WWR 226………………………………………….. Pecore v Pecore [2007] 1591

Russell

v IRC [1988] STC 195………………………………………………….. Soutter’s Executry v IRC [2002] 1207; Wells v HMRCC [2007] 1863;

Sutton v England [2010] 335; Re Z Trust, MEP v Rothschild Trust

Cayman Ltd [2011] 735; Re English & American Insurance Co Ltd

[2014] 57

v Russell [1924] AC 687………………………………………………. Re the Baronetcy of Pringle of Stichill [2016] 1117

v Scott (1936) 55 CLR 440…………………………………………….. Aroso v Coutts & Co [2001] 797; Pecore v Pecore [2007] 1591; Re

Zielinski, Korab-Karpinski v Lucas-Gardiner [2007] 1655; Drakeford v

Cotton [2012] 1135

Russell-Cooke Trust Co

v Elliott [2001] 1 All ER (D) 300 (March)…………………………….. Re Russell-Cooke Trust Co [2003] 81

v Prentis [2003] 2 All ER 478………………………………………….. Commerzbank AG v IMB Morgan Plc [2005] 1485; Charity Commission v

377

Framjee [2014] 1489

Ruxley Electronics and Construction Ltd

v Forsyth [1996] AC 344………………………………………………. Brudenell-Bruce v Moore [2015] 373

RWG Management Ltd

v Redferns [1996] 1 AC 4241………………………………………….. Hulbert v Avens [2003] 387

Ryan

v Public Trustee [2000] 1 NZLR 700………………………………… Public Trustee v Till [2002] 1169

Ryder

v Taylor (1935) 36 SR (NSW) 31……………………………………… Re Barlow, Dalton v Ellis [2008] 1333

Rylands

v Fletcher (1868) LR HL 330…………………………………………. X v A [2000] 11

Rysaffe Trustee Co (CI) Ltd

v IRC [2002] WTLR 1077……………………………………………... IRC v Rysaffe Trustee Co (CI) Ltd [2003] 481 CA; Smith v HMRCC

[2007] 1281; Barclays Wealth Trustees (Jersey) v HMRC [2015] 1675;

Barclays Wealth Trustees (Jersey) Ltd v HMRC [2017] 917; HMRC V

Parry [2018] 1267

S

S

re, [2006] WTLR 1461…………………………………………………. Wright v Gater [2012] 549

re, [1993] 2 FLR 912…………………………………………………… Re PO, JO v GO [2014] 337

re, [1995] 1 FLR 314…………………………………………………… Re PO, JO v GO [2014] 337

re, [2002] EWHC 2278 (Fam)………………………………………….. Re PO, JO v GO [2014] 337

re, (unreported 13th March 1997)……………………………………….. Re KJP [2016] 687; SAD v SED [2018] 1439

(A Child), re [2004] UKHL 47…………………………………………. Futter v HMRCC; Pitt v HMRCC [2013] 977; V v T [2015] 173

re, (Care Order: Implementation of Care Plan) [2002] UKHL 10……. Hand v George [2017] 495

v Bedell Cristin Trustees [2005] JRC 109……………………………. Re H Trust, SW v X Trust Company Ltd [2008] 1025 JRC

v G [1995] 3 NZLR 681 ………………………………………………… Johns v Johns [2005] 529

v McC; Wv W [1972] AC 25…………………………………………… DL v A Local Authority [2012] 1713

378

v S; W v Official Solicitor [1972] AC 24……………………………… Nield-Moir v Freeman [2018] 255

v S [1976] FLR 640……………………………………………………… Charman v Charman [2007] 1151 CA

v S [1997] 1 WLR 1621 ………………………………………………… Edwards-Moss v HMRC [2016] 995

v S [2008] EWHC 2288 Fam…………………………………………… XCC v AA [2012] 1645

Settlement, re [2001] JLR N 37 ………………………………………... Re T Settlement [2002] 1529; Re H Trust, SW v X Trust Company Ltd

[2008] 1025 JRC; C Trust Company v Temple [2010] 417

Trust, re [2011] JLR 375………………………………………………. Bainbridge v Bainbridge [2016] 943

v Switzerland [1991] 14 EHRR 670……………………………………. Bowman v Fels [2005] 481 CA

in re [1996] 1 WLR 235………………………………………………… Murphy v Holland [2004] 239

re (a child) (identification: restrictions on publication) [2005] 1 AC 593………………………………………………... Independent News and Media v A [2010] 55

in re, (A Minor) (Custody: Habitual Residence) [1998] AC 750……. Tuczka v HMRCC [2011] 1099

S and S (Protected Persons), re

[2009] WTLR 315……………………………………………………… Re P [2009] 651; Re M, ITW v Z [2009] 1791; Re Kittle [2010] 651; Re G

(TJ) [2011] 231; NT v FS [2013] 867; Re MRJ, JT and KT v Suffolk CC

[2014] 1245; Ross v A [2016] 495; Re Jones [2016] 661; ADS v DSM

[2017] 819

SA, re (Vulnerable Adult with Capacity: Marriage)

[2005] EWHC 2942 Fam………………………………………………... XCC v AA [2012] 1645; DL v A Local Authority [2012] 1713; Anderson v

Spencer [2018] 1; Nield-Moir v Freeman [2018] 255

SA & D Wright Ltd, in re

[1992] BCC 503…………………………………………………………. Akers v Samba [2017] 373

SAAMCO (see South Australia Asset Management)

Sacher Investements Pty Ltd

v Forma Stereo Consultants Pty Ltd [1976] 1 NSWLR 5………….. Re Barlow, Dalton v Ellis [2008] 1333

Safeguard Industrial Investments Ltd

v National Westminster Bank Ltd [1981] 1 WLR 286 HC;

[1982] 1 WLR 589 CA………………………………………….. Hurst v Crampton Bros (Coopers) Ltd [2003] 659; Pennington v Waine

(No 2) [2003] 1011; Pennington v Crampton [2005] 559

Safeway Stores Ltd

v Twigger [2010] EWCA Civ 1472……………………………………. Watts v Watts [2014] 1781

Saffron Walden Second Benefit Building Society

379

v Rayner [1880] Ch D 406…………………………………………….. Hines v Willans [2002] 299

Sahin

v Germany [2003] 36 EHRR 765………………………………………. Smith v Lancashire NHS Trust [2018] 1469

Saif Ali

v Sydney Mitchell & Co [1980] AC 198……………………………… Estill v Cowling, Swift and Kitchen [2000] 417; Wight v Olswang (No 2)

[2000] 783

Saint

Aubyn v Attorney-General [1952] AC 15…………………………….. IRC v Eversden [2003] 893 CA; Buzzoni v HMRCC [2013] 47; Buzzoni v

HMRC [2014] 423; Hood v HMRC [2017] 999

Aubyn v Smart (1867-1868) LR 3 Ch App 646……………………….. Dubai Aluminium Co Ltd v Salaam [2003] 163

Dunstan’s v Major (Inspector of Taxes) [1997] STC (SCD) 212…….. Harris v HMRCC [2011] 55

Edmundsbury and Ipswich Diocesan Board of Finance

v Clerk (No 2) [1975] 3 All ER 902…………………………… Thompson v Bee [2010] 357

Helens MBC v Barnes [2006] EWCA Civ 1372 ……………………… Page v Hewetts Solicitors [2012] 1427

John Shipping Corporation

v Joseph Rank Ltd [1957] 1 QB 267…………………………. Watts v Watts [2014] 1781

Luke’s Holbeach Hurn,re [1991] 1 WLR 16………………………….. Re Mangotsfield Cemetery [2005] 1381

Mary’s Churchyard, Alderley [1994] 1 WLR 1478………………….. Leeburn v Derndorfer [2004] 867

Mary Magdalene, Lyminster (1990) 9 CCCC, case 1………………… Re Mangotsfield Cemetery [2005] 1381

Nicholas, Pevensey (2002) 18 CCCC, case 35…………………………. Re Mangotsfield Cemetery [2005] 1381

Salacup, in the marriage of

(1993) 116 FLR 137……………………………………………………. Mark v Mark [2005] 1223

Salford City Council

v GJ & ors [2008] EWHC 1097 ……………………………………….. Re LD, KD v Havering [2010] 69

Salgueiro DaSilva Mouta

v Portugal (2001) 31 EHRR 47………………………………………… Charity Commission v Catholic Care(Diocese of Leeds) [2012]1303

Saliba

v Falzon (unreported 1st July 1988) NSW SC………………………… Re Dion Investments Pty Ltd [2014] 1333

Salisbury House Estates

v Fry [1930] 15 TC 266 ………………………………………………… Rogge v HMRCC [2012] 537; Ramsay v HMRCC [2013] 307; Ramsay v

HMRCC [2013] 1773

Salkeld

380

v Salkeld (No 2) [2000] SASC 296…………………………………….. Re Dion Investments Pty Ltd [2014] 1333

Salmon, deceased re Coard v National Westminster Bank Ltd [1981] Ch 167……………. Bouette v Rose [2000] 403; Chittock v Stevens [2000] 643; Re McNulty,

McNulty v McNulty [2002] 737; Adams v Schofield [2004] 1049; Nesheim

v Kosa [2007] 149; Garland v Morris [2007] 797; Austin v Woodward

[2012] 561; Zurrinkhat v Kamal [2013] 1477; Berger v Berger [2014] 35;

Beckett v McMillan [2015] 1127; Reading v Reading [2015] 1245; The

Royal Society v Robinson [2017] 299; Sergeant v Sergeant [2018] 1451

v Edwards [1910] 1 Ch 552…………………………………………….. Re Hitchen Cow Commoners Trust, A-G v Hyde [2002] 1419;

Salomon

v Commissioners of Customs and Excise [1967] 2 QB 116………….. Re Church of Scientology (E&W) [2005] 1151

v Salomon & Co [1897] AC 22 ……………………………………….. Lloyd v Dugdale [2002] 863; Re the Esteem Settlement, Grupo Torras SA

v Al-Sabah [2004] 1; Postlethwaite’s executors v HMRCC [2007] 353;

Kingate Global Fund Ltd v Knightsbridge (USD) Fund [2010] 1201; The

Trustees of David Zetland Settlement v HMRCC [2013] 1065; DR v GR

[2013] 1123; Prest v Petrodel Resources Ltd [2013] 1249; M v M [2013]

1725

Saltmarsh

v Barrett (1861) 3 De GF&J 279……………………………………… Rawstron v Freud [2014] 1453

Salts

v Battersby [1910] 2 KB 155…………………………………………… Oates v HMRC [2015] 89

Salvesen’s Trustees

v IRC [1930] SLT 387…………………………………………………. Marks v Sherred (HMIT) [2004] 1251; Executors of MacArthur v

HMRCC [2008] 1185; Erdal v HMRCC [2011] 1761; Watkins v HMRCC

[2012] 677

Sam Weller & Sons Ltd, re

[1990] 1 Ch 682………………………………………………………… Estill v Cowling, Swift and Kitchen [2000] 417

Samuel & Co Ltd

v Dumas [1924] AC 431………………………………………………… Rathbone Brothers Plc v Novae Corporate Underwriting [2015] 301

Sammut

v Manzi [2009] WTLR 1051 ………..……………………………… Spurling v Broadhurst [2012] 1813; Reading v Reading [2015] 1245;

Jump v Lister [2017] 61

381

Sandbrook, re

[1912] 2 Ch 471…………………………………………………………. Re Nathan, Nathan v Leonard [2002] 1061

Sandeman

v Tyzack & Branfoot Shipping [1913] AC 680 ……………………… Foskett v McKeown [2000] 667

Sander

v Parry [1967] 1 WLR 753……………………………………………... Kao Lee & Yip v Koo [2003] 1283

Sanders Lead Co Ltd

v Entores Metal Brokers Ltd [1984] 1 WLR 460…………………….. HMRCC v Gresh [2010] 1303

Sanders’ Will Trusts, re

[1954] Ch 265…………………………………………………………… Cuppage v Lawson [2011] 975; Helena Partnership v HMRC [2012] 1519

Sandoz GmbH

v Finanzlandesdirektion Fur Wien [1999] ECR I-7041 ……………… vanHilten-van der Heijden’s heirs v Inspecteur van de Belastingdienst

[2006] 919

Sands

v Peckham (1489) 75 ER 432…………………………………………... Nolan v Nolan [2004] 1261

Sanford

v Porter (1889) 16 OAR 565…………………………………………… Critchley v Critchley [2008] 1563

v Vaughan (1809) 1 Phill Ecc 39……………………………………….. Perrins v Holland [2010] 1415 CA

Sangle-Ferriere Children’s Settlement, in re

[2007] JLR N 8………………………………………………………….. Mubarak v Mubarik [2009] 1543 JCA

Sant Baba Jeet Singh Ji Maharaja, his holiness

v Eastern Media Group Ltd [2010] EWHC 1294 QB………………… Khaira v Shergill [2012] 1795

[2011] EWCA Civ 139……………….. Khaira v Shergill [2012] 1795

Santander UK plc

v RA Legal Solicitors [2014] WTLR 813……………………………… Purrunsing v A’Court [2016] 1027

Santos

v Santos [1972] Fam 247……………………………………………….. Gully v Dix [2004] 331; Swetenham v Walkley [2014] 847; Kaur v


Sargaison

v Roberts [1969] 1 WLR 951………………………………………….. Scott v Southern Pacific Mortgages Ltd [2015] 1067

Sargeant

v National Westminster Bank plc (1990) 61 P & CR 518……………. Cardigan v Moore [2012] 931; University of London v Prag [2015] 705

382

v Reece [2007] EWHC 2663 Ch……………………………………….. Slattery v Jagger [2017] 321

Sasfin (PTY) Ltd

v Jessop [1997] (1) SA 675 (W) ……………………………………….. Jowell v Bramwell-Jones [2002] 31

Satchwell

v McIntosh 2006 SLT (Sh Ct) 117……………………………………... Stack v Dowden [2007] 1053 HL

Satnam Investments Ltd

v Dunlop Heywood & Co Ltd [1993] 3 All Er 652…………………… Crown Dilmun v Sutton [2004] 497; Ultraframe (UK) Ltd v Fielding

[2007] 835; FHR European Ventures v Mankarious [2013] 631; Novoship

(UK) v Nikitin [2014] 1521

Saunders

re [1997] Ch 60………………………………………………………….. Piggott v Aulton [2003] 445; Park v Cho [2017] 279

v Anglia Building Society [1971] AC 1004……………………………. Re Barr’s Settlement Trusts [2003] 151; Pitt v Holt; Futter v Futter [2011]

623 CA; Curtis v Pulbrook [2011] 1503; Re Tociapski [2013] 1821

v Edwards [1987] 2 All ER 651 ……………………………………….. Patel v Mirza [2014] 1567 CA; Watts v Watts [2014] 1781

v Garrett [2005] WTLR 749…………………………………………… Baynes v Hedger [2008] 1719

v Vautier (1841) 4 Beav 115…………………………………………… Re Barton, Tod v Barton [2002] 469; Schmidt v Rosewood [2003] 565 PC;

Harrison v Tucker [2003] 883; CPT Custodian Ltd v Commissioner of

State Revenue [2006] 447; Re Horley Town FC, Hunt v McLaren [2006]

1817; AN v Barclays Private Bank & Trust (Cayman) Ltd [2007] 565;

Close Trustees (Switzerland) SA v Vildosola [2008] 1543; A v A [2009] 1;

McKnight v Ice Skating Queensland Incorporated [2009] 989 QSC;

Thorpe v HMRCC [2009] 1269; PJC v ADC [2009] 1419; Miskelly v

Arnheim [2009] 1529 NSWSC; Mubarak v Mubarik [2009] 1543 JCA;

Wyndham v Egremont [2009] 1473; Re Z Trust, MEP v Rothschild Trust

Cayman Ltd [2011] 735; McLaughlin v HMRCC [2012] 855; Hughes v

Bourne [2012] 1333; Bayley v DG Associates [2014] 1315; Bagum v Hafiz

[2015] 1303; Easingwood v Cockcroft [2016] 1675; Salinger v HMRC

[2016] 1833; Akers v Samba [2017] 373; ET v JP [2018] 109; Lewis v

Tamplin [2018] 215; OH v Craven [2018] 277

Saville

v Goodall [1993] 1 FLR 755…………………………………………… Oxley v Hiscock [2004] 709

Savings and Investment Bank

383

v Fryers 1990-92 MLR 339……………………………………………. Barlow Clowes Int v Eurotrust Int [2004] 1365

v Fincken [2003] EWCA Civ 1630…………………………………… Swain Mason v Mills & Reeve [2012] 1827; Davidson v Seelig [2016] 629

Sawar

v Ali and Motor Insurance Bureau [2007] EWHC 1255 QB………… Re JDS, Smythe v JDS [2012] 475

Saxone Shoe Co Ltd’s Trust Deed, re

[1962] 1 WLR 943………………………………………………………. Ulrich v Treasury Solicitor [2005] 385; Phillipe v Cameron [2012] 1275

Sayer, re

[1957] Ch 423…………………………………………………………… Cuppage v Lawson [2011] 975

Sayers

v Clarke Walker [2002] 3 All ER 490………………………………… Hart v Burbidge [2014] 1361; Hart v Burbidge [2015] 1203 CA

Sayre

v Hughes (1868) LR 5 Eq 376…………………………………………. Re Zielinski, Korab-Karpinski v Lucas-Gardiner [2007] 1655

S-B, re

[2009] UKSC 17………………………………………………………… Hutchings v HMRC [2015] 1359

SC

v London Borough of Hackney [2010] EWHC B29 (COP)…………… JS v KB [2014] 991

Schafer

v Schuhmann [1972] AC 572………………………………………….. ADS v DSM [2017] 819

Scales

v George Thomson & Co Ltd (1927) 13 TC 83 ……………………… Brander v HMRCC [2009] 1129; HMRCC v Brander [2010] 1545; The

Trustees of David Zetland Settlement v HMRCC [2013] 1065

Scammell

v Farmer [2008] WTLR 1261…………………………………………. Walters v Smee [2009] 521; Re Key, Key v Key [2010] 623; Pearce v

Beverley [2014] 85; Walker v Badmin [2015] 493; Kicks v Leigh [2015]

581; Elliott v Simmonds [2016] 1355; James v James [2018] 1313

Scappaticci

v Attorney-General [1955] P 47……………………………………… Peters v Pinder [2011] 1379

Scarisbrick’s Will Trusts, re

[1951] Ch 622…………………………………………………………… Ulrich v Treasury Solicitor [2005] 385; A-G v Charity Commission [2012]

977

Scawin

v Scawin (1841) 1 Y & CCC 6; 62 ER 792…………………………….. Pecore v Pecore [2007] 1591

384

SCF Finance

v Masri [1985] 1 WLR 876……………………………………………. Dadourian Group Int Inc v Simms [2006] 239; JSC Mezhduarodniy

Promyshlenniy Bank v Pugachev [2015] 225; JSC Mezhduarodniy

Promyshlenniy Bank v Pugachev [2015] 991; JSC Mezhdunarodniy

Promy’nniy Bank v Pugachev [2015] 1761

Schaefer

v Schuman [1972] AC 572……………………………………………… Barns v Barns [2011] 1093; Re Barlow, Dalton v Ellis [2008] 1333; Lane v

Cullens Solicitors [2011] 1807

Schebsman, re

[1944] Ch 83…………………………………………………………….. Re Barlow, Dalton v Ellis [2008] 1333; Gorbunova v Estate of Boris

Berezovsky [2016] 1591

Scheibler, re

ex parte Holthausen (1874) LR 9 Ch App 722………………………… Avis v Turner [2007] 1521

Scheiring Chemicals Ltd

v Falkman Ltd [1982] QB 1…………………………………………… Crown Dilmun v Sutton [2004] 497; Ratiu v Conway [2006] 101

Schlumberger Holdings Ltd

v Electro Magnetic Geoservices AS [2008] EWHC 56 Pat…………… North Shore Ventures Ltd v Anstead Holdings Inc [2012] 1241

Schmidt

v Rosewood [2003] WTLR 565………………………………………… Broere v Mourant [2004] 1417; Foreman v Kingstone [2005] 823; Crowe v

Stevedoring Employees Retirement Fund Pty Ltd [2005] 1271; Charman v

Charman [2006] 1; CPT Custodian Ltd v Commissioner of State Revenue

[2006] 447; Re Internine Trust [2006] 1551; Bathurst v Kleinwort Benson

(Channel Islands) Trustees Ltd [2007] 759; Wingate v Butterfield Trust

(Bermuda) Ltd [2008] 357 (BSC); Breakspear v Ackland [2008] 777;

Mubarak v Mubarik [2009] 1543 JCA; Freeman v Ansbacher Trustees

(Jersey) Ltd [2010] 569; North Shore Ventures Ltd v Anstead Holdings

Inc [2012] 1241; U Ltd v B [2013] 545; Re X (Trust) [2013] 731; Re MF

Global UK Ltd [2013] 1239; An application for information about a trust

[2015] 559; Birdseye v Roythorne & Co [2015] 961; Crociani v Crociani

[2015] 975; Kousouros v O’Halloran [2015] 1023; Dawson-Damer v

Taylor Wessing LLP [2016] 253; Blades v Isaac [2016] 589; RNLI v

385

Headley [2016] 1433; Erceg v Erceg [2016] 1575; Dawson-Damer v

Taylor Wessing LLP [2018] 57 CA; Lewis v Tamplin [2018] 215

Schneider

v Mills [1993] 2 All ER 964……………………………………………. Judge v HMRC [2005] 1311

Schobelt

v Barber (1966) 60 DLR (2d) 519……………………………………… Cawley v Lillis [2013] 559

Scholefield Goodman & Sons Ltd

v Zyngier [1986] AC 562………………………………………………. Alexander v Perpetual Trustees WA Ltd [2002] 937

Schrader

v Schrader [2013] WTLR 701…………………………………………. Edkins v Hopkins [2017] 39

Schroeder

v IRC [1983] STC 480………………………………………………….. Bathurst v Bathurst [2017] 437

Schroder’s Will Trusts, re

[2004] 1 NZLR 695……………………………………………………… Re Macedonian Orthodox Community Church St Petka Inc’s application

[2007] 1429

Schuler (L) AG

v Wickman Machine Tool Sales Ltd [1973] 2 All ER 39…………… Easingwood v Cockcroft [2016] 1675

Schuppan (a bankrupt) (No 2) re

[1997] 1 BCLC 256……………………………………………………… Luo v Estate of Hui & anr [2009] 849

Schwarz and Gootjes-Schwarz


Schweder’s Estate, in re

Oppenheim v Schweder [1891] 3 Ch 44………………………………. RSPCA v Sharp [2011] 311

Science Research Council

v Nasse [1980] AC 1028………………………………………………... Martin v Triggs Turner Barton [2008] 409

Scotching

v Birch [2008] EWHC 844 (Ch) ………………………………………. Anstey v Mundle [2016] 931

Scott

re [1915] 1 Ch 592……………………………………………………… Re Clough-Taylor, Coutts v Banks [2003] 15

v Cousins (2001) 37 ETR (2d) 113…………………………………….. Hall v Estate of Bruce Bennett [2003] 827

v Federal Commissioner of Taxation (No 2) (1966) 40 ALJR 26……. Raftland Pty Ltd v Federal Commissioner of Taxation [2006] 657

v Lord Hastings (1858) 4 K&J 633……………………………………. Hughmans Solicitors v Central Stream Services Ltd [2012] 1559

386

v McDonald [1996] STC (SCD) 381…………………………………… Robertson v IRC [2002] 885

v National Trust [1998] 2 All ER 705…………………………………. Re Barr’s Settlement Trusts [2003] 151; Re Green GLG Trust, ex parte

Abacus (CI) [2003] 377; Oakley v Osiris Trustees Ltd [2009] 461 PC;

Power v Open Text (UK) [2011] 145; Pitt v Holt; Futter v Futter [2011]

623 CA; Rai v Charity Commissioners [2012] 1053; Futter v HMRCC;

Pitt v HMRCC [2013] 977

v Scott [1913] AC 417………………………………………………….. V v T [2015] 173

v Scott [2012] WTLR 1439…………………………………………….. James v Williams [2015] 1745

v Tyler (1788) 2 Dick 712………………………………………………. AN v Barclays Private Bank & Trust (Cayman) Ltd [2007] 565

Scott Brown, Doering, McNab & Co [1892] 2 QB 724……………………….. Patel v Mirza [2014] 1567 CA

Scottish Burial Reform and Cremation Society

v Glasgow Corporation [1967] UKHL 3……………………………… The Independent Schools Council v Charity Comm. [2012] 41; Helena


Scottish Equitable plc

v Derby [2000] 3 All ER 793…………………………………………… Mahme Trust v Nezhet [2003] 21

v Derby [2001] 3 All ER 818…………………………………………… Fea v Roberts [2006] 255; Abou-Rahmah v Abacha [2007] 1 CA

Scottish Insurance Corporation Ltd

v Wilsons & Clyde Coal Co Ltd [1949] AC 462……………………… Re G (ET) and G (TJ) [2008] 599; Jones v Garnett (HMIT) [2007] 1229

HL

Scottish & Newcastle plc

v GD Constructions Ltd [2003] EWCA Civ 16………………………. Rathbone Brothers Plc v Novae Corporate Underwriting [2015] 301

v Raguz [2008] 1 WLR 2994…………………………………………… Re J [2009] 435; Thorner v Major [2008] 1289 CA

Sottish Provident Institution

v IRC [2004] UKHL 52…………………………………………………

Scottish National Orchestra Society Ltd

v Thomson’s Executor 1969 SLT 325………………………………… Shenken v Phoenix Life Ltd [2015] 1833

Scottish Special Housing Association

v Wimpey Construction UK Ltd [1986] 1 WLR 995………………… Rathbone Brothers Plc v Novae Corporate Underwriting [2015] 301

Scowcroft, re

[1898] 2 Ch 638………………………………………………………… Re Church of Scientology (E&W) [2005] 1151

Scroggs

v Scroggs (1755) 1 Amb 272…………………………………………… Sieff v Fox [2005] 891

387

Seaconsar Far East Ltd

v Bank Markazi Jomhouri Islami Iran [1994] 1 AC 438……………. Chelleram v Chelleram [2002] 675; Gomez v Gomez-Manche Vives [2008]

621 HC

Seager

v Copydex Ltd [1967] 1 WLR 923……………………………………. Ratiu v Conway [2006] 101

Seal

v Chief Constable of South Wales Police [2007] 1 WLR 1910………. Park v Cho [2017] 279

Seale, re

(unreported 22nd July 1983 (Jersey)……………………………………. In the matter of the Smouha Family Trust [2000] 133

Seale’s Marriage Settlement, in re

[1961] Ch 574………………………………………………………….. Mubarak v Mubarik [2009] 1543 JCA

Sechiari, re

[1950] 1 All ER 417…………………………………………………….. Taube Trustees v HMRCC [2011] 1

Secon Serv Sys Inc

v St Joseph Bank & Trust Co 855 F2d (7th Cir, 1988) 406…………… Prest v Petrodel Resources Ltd [2013] 1249

Secretary of State for Communities and Local Government

v Welwyn Hatfield Borough Council [2011] UKSC 15………………. Prest v Petrodel Resources Ltd [2013] 1249

Secretary of State for Home Department

v Rehman [2001] UKHL 47……………………………………………. Legg v Burton [2017] 1017

v Thakur [2011] UKUT 151……………………………………………. Hok v HRCC [2011] 1583

Secretary of State for Justice

v RB [2010] UKUT 454………………………………………………… JP Gilchrist Trust v HMRC [2014] 1209

Secretary of State for Social Security

v Tunnicliffe [1991] 2 All ER 712……………………………………... Scammell v Farmer [2008] 1261; Gregg v Pigott [2012] 953; Ben Nevis

Holdings Ltd v HMRC [2014] 1; Hand v George [2017] 495

Secretary of State for Trade and Industry

v Elms (unreported , 16 Jnauary 1997)…………………………………. Ultraframe (UK) Ltd v Fielding [2007] 835

v Frid [2004] UKHL 24……………………………………………….. Squires v AIG Europe (UK) Ltd [2006] 705

v Langridge [1991] 2 WLR1343………………………………………. Land v Land’s Estate [2006] 1447

v Rogers [1996] 1 WLR 1569………………………………………….. Day v Harris [2013] 591

v Tjolle [1998] 1 BCLC 333……………………………………………. Ultraframe (UK) Ltd v Fielding [2007] 835

Secretary of State for Work and Pensions

388

v Hourigan [2003] 1 WLR 608………………………………………… Martin v Secretary of State for Work and Pensions [2010] 671

v M [2004] EWCA Civ 1343…………………………………………… Saunders v Garrett [2005] 749

Security Exchange Ltd

v Gordon (unreported 7th October 1988) ………………………………. Galmerrow Securities v National Westminster Bank [2002] 129

Seddon

v HMRC [2015] WTLR 1103………………………………………….. Pierce v Wood [2010] 253

Seechurn

v Ace Insurance SA-NV [2002] 2 Lloyd’s Rep 390…………………… Luo v Estate of Hui & anr [2009] 849

Seeman

v Seeman (1752) 1 Lee 181……………………………………………. Perrins v Holland [2010] 1415

Seery, re

(1969) 90 WN (Pt 1) (NSW) 400……………………………………….. Re Barlow, Dalton v Ellis [2008] 1333; Barns v Barns [2005] 1093

Sefton

v Tophams Ltd [1965] Ch 1140………………………………………. Twinsectra Ltd v Yardley [2002] 423 HL

Segelman deceased, in re

[1996] Ch 171…………………………………………………………… Gibbons v Nelsons [2000] 453; Re Bell, Bell v Georgiou [2002] 1105;

Goodman v Goodman [2006] 1807; Price v Craig [2006] 1873; Pengelly v

Pengelly [2007] 1619; Sprackling v Sprackling [2009] 897; Marley v

Rawlings [2011] 595 Ch D; Austin v Woodward [2012] 561; Lines v Porter

[2012] 629; Marley v Rawlings [2012] 639 CA; Kell v Jones [2013] 507;

Joshi v Mahida [2013] 859; Rainbird v Smith [2013] 1609; Brooke v

Purton [2014] 745; Reading v Reading [2015] 1245; Slattery v Jagger

[2017] 321

Seismic Shipping Inc

v Total E&P UK plc (The Western Regent)

[2005] 2 Lloyd’s Rep 359………………………………………. Tadros v Barratt [2014] 1753

Sekhon

v Alissa [1989] 2 FLR 94………………………………………………. Kasperbauer v Griffith [2000] 333; Musson v Bonner [2010] 1369; CR v

MZ [2014] 233

Selangor United Rubber Estates Ltd

v Cradock (No 3) [1968] 1 WLR 1555…………………………………. Twinsectra v Yardley [2000] 527 CA; Dubai Aluminium Co Ltd v

389

Salaam [2003] 163; Nolan v Nolan [2004] 1261; Ultraframe (UK) Ltd v

Fielding [2007] 835; Peconic Industrial Development Ltd v Lau & ors


Sinclair Investments v Versailles Trade Finance [2011] 1043; Bagus

Investments Ltd v Kastening [2012] 1675; Williams v Central Bank of

Nigeria [2014] 873 SC

Selangor United Rubber Estates Ltd

v Craddock (No 4) [1969] 1 WLR 1773 ……………………………….. Murad v al-Saraj [2005] 1573

Selby

v Alston (1797) 3 Ves 338………………………………………………. Harrison v Harrison (1) [2009] 1319

Seldon

v Davidson [1968] 1 WLR 1083……………………………………….. Nel v Kean [2003] 501; Patel v Mirza [2014] 1567 CA

Sellars

v Adelaide Petroleum NL [1994] HCA 4……………………………… Badenach v Calvert [2017] 873

Sempra Metals Ltd

v HMRC [2008] STC (SCD) 1062…………………………………….. Rangers v A-G for Scotland [2017]1093

Sen

v Hedley [1990] Ch 728………………………………………………… Vallee Birchwood [2013] 1095

v Hedley [1991] 1 Ch 425………………………………………………. Vallee Birchwood [2013] 1095; King v Dubrey [2014] 1411; King v

Chiltern Dog Rescue [2015] 1225 CA; Keeling v Keeling [2018] 173;

Senior

v Pearson & Ward [2001] EWCA Civ 229……………………………. Trilogy Management Ltd v Harcus Sinclair [2017] 707

Sennar (No 2), the

[1985] 1 WLR 490……………………………………………………… Re Macedonian Orthodox Community Church St Petka Inc’s application

[2007] 1429

Sergeant

v National Westminster Bank (1988) 59 P&CR 182…………………. Ward v Brunt [2000] 731

v National Westminster Bank (1990) 61 P&CR 518 (CA)…………… Ward v Brunt [2000] 731

Serio

v Seiro [1983] 4 FLR 756………………………………………………. Duckett v Backhurst [2006]1729 JCA; Re the Baronetcy of Pringle of

Stichill [2016] 1117; Nield-Moir v Freeman [2018] 255

Serious Fraud Office

390

v Lexi Holdings plc [2008] EWCA Crim 1443………………………… Sinclair Investments v Versailles Trade Finance [2011] 839

Serious Organised Crime Agency

v Pelikanos [2009] EWHC 2301………………………………………. Serious Organised Crime Agency v Lundon [2010] 875;

v UK (unreported, 27 April 2000)……………………………………… Burden v UK [2007] 607 (4th); Burden v UK [2008] 1129 GC

Seton

v Dawson (1841) 4D 310……………………………………………… Spread Trustee Co Ltd v Hutcheson [2012] 317

Sevcon Ltd

v Lucas [1986] 1 WLR 462…………………………………………….. Re Loftus, Green v Gaul [2005] 1327 Ch

S(FG), in re, (Mental health patient)

[1973] 1 WLR 178……………………………………………………… Masterman-Lister v Brutton [2003] 259 CA

Shaffer

v Shaffer [2004] EWHC] 188 (Ch); [2004] WTLR 457……………… Henderson v HMRC [2017] 949

v Forsters LLP [2017] EWHC 2433 (Ch)……………………………… Lee v Lee [2018] 197

Shaftsbury

v Shaftsbury (1716) 2 Vern 747………………………………………. Banks v National Westminster Bank plc [2006] 1693

Shah

v Shah [2002] QB 35; [2001] 3 WLR 31………………………………. Wilson v Truelove [2003] 609

v Barnet London Borough Council [1983] 2 AC 309………………… Tuczka v HMRCC [2011] 1099; Cobbe v Yeomans Row Management Ltd

[2005] 625 Ch

Shah Vershi Devshi & Co Ltd

v Transport Licensing Board [1971] EA 289…………………………. Jasmine Trustees v Wells & Hind [2007] 489

Shakell

v United Kingdom ECHR decision 27th April 2000…………………… Holland v IRC [2003] 207; Smith v Lancashire NHS Trust [2018] 1469

Shaker

v Al-Bedrawi [2003] WTLR 105………………………………………. Murad v al-Saraj [2005] 1573; Barnes v Tomlinson [2007] 377

Freeman v Ansbacher Trustees (Jersey) Ltd [2010] 569; Fyfe v Watts

[2013] 1169; Haastrup v Okorie [2016] 803

Shakespeare Memorial Trust, re

[1923] 2 Ch 398…………………………………………………………. Re The Fine Lady Upon A White Horse Appeal [2006] 59

Shalson

v Russo [2003] WTLR 1165……………………………………………. MacKinnon v Regent Trust Company Ltd [2005] 1367; CI Law Trustees

391

Ltd v Minwalla [2006] 807; Sinclair Investment Holdings SA v Versailles

Trade Finance Ltd [2006] 1655; Re Farepak Food & Gifts Ltd, Dubey v

HMRCC [2007] 1407; Official Assignee in Bankruptcy v Wilson [2008]

1235; A v A [2009] 1; Independent Trustee Services v GP Noble Trustees

[2012] 1171; Pankhania v Chandegra [2013] 101; AC v DC [2013] 747;

Bainbridge v Bainbridge [2016] 943

Shapland

v Palmer [1999] 1 WLR 2068………………………………………….. Piggott v Aulton [2003] 445

Sharab

v Al-Waheed [2013] EWHC 2324 (Ch)………………………………… Harb v Abdul Aziz [2016] 287

Sharkey

v Wernher Lines [1956] AC 58 ………………………………………… Executors of Piercy (dec’d) v HMRCC [2008] 1075

Sharp

re (1890) 45 ChD 286…………………………………………………… Nestle v National Westminster Bank [2000] 795 ChD

v Adam [2006] WTLR 1059……………………………………………. Jones v Jones [2006] 1847; Re Baker Deceased, Baker v Baker [2008]

565; Re Ritchie (dec’d), Ritchie v Joslin (costs) [2009] 885; Cowderoy v

Cranfield [2011] 1699; Burgess v Hawes [2012] 423; Simon v Byford

[2013] 1615; The Vegetarian Society v Scott [2014] 525; Markou v

Goodwin [2014] 605; Simon v Byford [2014] 1097 CA; Walker v Badmin

[2015] 493; Burns v Burns [2016] 755; Elliott v Simmonds [2016] 1355;

Edkins v Hopkins [2017] 39; James v James [2018] 1313

v Lush (1879) 10 Ch D 468…………………………………………….. Ibuna v Arroyo [2012] 827

Sharp’s Settlement Trusts, in re

[1973] 1 Ch 331…………………………………………………………. Howell v Lees-Millais [2009] 1163

Sharpe

re, [1892] 1 Ch 154…………………………………………………….. Gwembe Valley Development Co Ltd v Koshy [2004] 97 CA; Re Loftus,

Green v Gaul [2005] 1327 Ch

in re [1980] 1 WLR 219………………………………………………… Firth v Mallender [2001] 1109; Tackaberry v Hollins [2008] 279

Sharrment Pty Ltd

v Official Trustee in Bankruptcy (1988) 18 FCR 449………………… Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2004] 1;

392

Raftland Pty Ltd v Federal Commissioner of Taxation [2006] 657; Re

Barlow, Dalton v Ellis [2008] 1333; Official Assignee in Bankruptcy v

Wilson [2008] 1235

Shaw

re, Public Trustee v Day [1967] 1 WLR 729………………………….. Re The Wolf Trust [2006] 1467

v Foster (1872) LR 5 HL 321…………………………………………... Jerome v Kelly [2004] 681 HL; Scott v Southern Pacific Mortgages Ltd

[2015] 1067

v Gould (1868) LR 3 HL 55……………………………………………. Green v Montagu [2011] 1341

v Holland [1900] 2 Ch 305……………………………………………… Murad v al-Saraj [2005] 1573

v Lawless (1838) 5 CI & F 129…………………………………………. MacKinnon v Regent Trust Company Ltd [2005] 1367

v MacKenzie Estate (1994) 4 ETR (2d) 306…………………………… Pecore v Pecore [2007] 1591

v Shaw 1968 SLT 94……………………………………………………. White v Minnis [2000] 755

Sheffield City Council

v E……………………………………………………………………….. ABC v XZ [2013] 187

Sheik

v Law Society [2006] EWCA Civ 1577……………………………….. The Law Society v Elsdon [2015] 1601

Sheldrake

v Director of Public Prosecutions [2004] UKHL 43………………… Wood v HMRC [2016] 1463

Shelley

v Paddock [1980] QB 348……………………………………………… Watts v Watts [2014] 1781

Shelmer’s Case

(1725) Gilb 200…………………………………………………………. Vocicevic v Aleksic [2018] 1545

Shelton

v King (1913) 229 US 90………………………………………………. CPT Custodian Ltd v Commissioner of State Revenue [2006] 447

Shepard

v Cartwright [1955] AC 431…………………………………………… Collier v Collier [2003] 617; Antoni v Antoni [2007] 1335; Pecore v Pecore

[2007] 1591; M v M [2013] 1725; Frame v Rai [2015] 1539

Shepherd

v IRC (No 2) [1993] STC 240………………………………………….. JP Gilchrist Trust v HMRC [2014] 1209

v HMRCC [2005] UKSPC SpC 00484………………………………… Turberville v HMRCC [2010] 899

Sheppard

re (1889) 43 Ch D 131………………………………………………….. Tasarruf Mevduati v Merrill Lynch [2010] 1287

393

v The Queen (1990) 170 CLR 573……………………………………… Nolan v Nolan [2004] 1261

v Thompson [2001] All ER 478 ……………………………………….. Commerzbank AG v IMB Morgan Plc [2005] 1485

Sherdley

v Sherdley [1986] 2 All ER 202 ……………………………………….. Farmer v Sloan [2005] 521; Executors of Glass v Segerman [2008] 1615

Shergill

v Kaira [2014] WTLR 1729……………………………………………. High Commissioner for Pakistan v Nizam of Hyderabad [2016] 1763

v Purewal [2010] EWHC 3610 QB……………………………….…… Khaira v Shergill [2012] 1795

[2011] EWCA Civ 815……………………………………… Khaira v Shergill [2012] 1795

Sherrington

v Sherrington [2005] WTLR 587……………………………………… Channon v Perkins [2006] 425 CA; Re Morgan, Griffin v Wood [2008] 73;

Re Walters, Olins v Walters [2008] 329 ChD; Re Edonya (deceased)

WTLR (w) 2009-6; Lim v Thompson [2010] 616; Re Rawlinson (dec’d),

Kayall v Rawlinson [2010] 1443; Gill v Woodhall [2011] 251; Ahluwalia v

Singh [2012] 1; Elliott v Simmonds [2016] 1355; Poole v Everall [2016]

1621; Wilson v Lassman [2018] 1577

Sherry

v Sherry [1991] 1 FLR 307…………………………………………….. AC v DC [2013] 747

Shield Inns Ltd, in re

[1990-92] MLR 275……………………………………………………... Griffiths v Floyd [2004] 667

Shierson

v Vlieland-Boddy [2005] 1 WLR 3966………………………………… Blades v Isaac [2016] 589

Shiloh Spinners Ltd

v Harding [1973] 1 All ER 90………………………………………….. AN v Barclays Private Bank & Trust (Cayman) Ltd [2007] 565; DL v A;

Local Authority [2012] 1713; Anderson v Spencer [2018] 1

Shinbane

v Minuk [1927] 3 DLR 460…………………………………………….. BQ v DQ [2011] 373

Shipwrecked Fishermen and Mariners’ Royal Benevolent Society [1959] Ch 220…………………………………………………………… Anker-Petersen v Anker-Petersen [2000] 581; A-G v Trustees of the

British Museum [2005] 781

Shirley

v Caswell [2000] Lloyd’s Rep PN 955………………………………….. Re Rochelle [2003] 81

Shop Investments Ltd

394

v Sweet [1940] 23 STC 38……………………………………………… George v IRC [2004] 75 CA

Shore

v Wilson (1842) 9 Cl & Fin 355 ……………………………………….. Cameron v M&W Mack (ESOP) Trustee Ltd [2002] 647; Re A Trust

Company Ltd [2008] 377; Gregg v Pigott [2012] 953

Shortridge, re

[1893] 1 Ch 278………………………………………………………… Re Circle Trust, HSBC International v Wong [2007] 631

Shrewsbury Grammar School, re

(1849) 1 Macc & G 324 ………………………………………………… A-G v Trustees of the British Museum [2005] 781

Shtun

v Zalejska (1996) 3 All ER 411……………………………………….. Beckett v McMillan [2015] 1127

Sick and Funeral Society of St John’s Sunday School, Golcar, re

[1973] Ch 51…………………………………………………………….. Re Horley Town FC, Hunt v McLaren [2006] 1817

Sidaway

v Board of Governors of Bethlem Royal Hospital [1985] AC 871…… DL v A Local Authority [2012] 1713

Sidmouth

v Sidmouth (1840) 2 Beav 447; 48 ER 792…………………………….. Pecore v Pecore [2007] 1591

Sidney Bolsom Investment Trust Ltd

v E Karmios & Co (London) Ltd [1956] 1 QB 529…………………… Thorner v Major [2008] 1289 CA; Thorner v Major [2009] 713 HL

Siebe Gorman & Co Ltd

v Pneupac Ltd [1982] 1 WLR 185…………………………………….. Placito v Slater [2004] 407; Martin v Triggs Turner Barton [2008] 409

Sieff

v Fox [2005] WTLR 891……………………………………………….. St Mary & St Michael Parish Advisory Co v Westminster Roman Catholic

Diocese Trustee [2006] 881; Chirkinian v Larcom Trustees Ltd [2006]

1523; Donaldson v Smith [2007] 423; AN v Barclays Private Bank &

Trust (Cayman) Ltd [2007] 565; Clarkson v Barclays Private Bank &

Trust (IoM) Ltd [2007] 1703; Re Winton Investment Trust, Seaton v

Morgan [2008] 553; Ogden v Trustees of RSH Griffiths 2003 Settlement

[2008] 685; DSL Remuneration Trust, re [2009] 373; Re Mr and Mrs P,

Capital Asset Protection Plan Trust, JP v Atlas Trading Company (Jersey)

Ltd [2009] 873; Thorpe v HMRCC [2009] 1269; Bhatt v Bhatt [2009]

1117; Re Betsam Trust, McBurney v McBurney [2009] 1489; Re Seaton

Trustees [2010] 105; Sutton v Sutton [2010] 115; Pierce v Wood [2010]

395

253; Pitt v Holt [2010] 269; Re R Remuneration Trust, GL Nautilus

Trustees Ltd [2010] 497; Re Futter, Futter v Futter [2010] 609 Ch;

HMRCC v Gresh [2010] 1303; Jiggins v Low [2010] 1803; Pitt v Holt;

Futter v Futter [2011] 623 CA; Re A Trust, B v C [2011] 745; Re the Ta-

Ming Wang Trust [2013] 129; AC v DC [2013] 747; Futter v HMRCC;

Pitt v HMRCC [2013] 977; Re the Onorati Settlement v Confiance Ltd

[2015] 1773

Siegel

v Pummel [2015] EWHC 195 (QB)……………………………………. Public Guardian v Matrix Deputies [2018] 1387

Sifton

v Sifton [1938] AC 646 …………………………………………………. Fraser v Canterbury Diocesan Board of Finance (No 2) [2005] 1499 HL

AN v Barclays Private Bank & Trust (Cayman) Ltd [2007] 565

Sigma Finance Corp,

re [2009] UKSC 2………………………………………………………. Dominion Corporate Trustees Ltd v Capmark Bank [2011] 1747;


Sillars

v IRC [2004] WTLR 591……………………………………………… Perry v IRC [2005] 1077; Smith v HMRCC [2009] 691; Matthews v

HMRCC [2013] 93

Silver Falcon Enterprises

v Cochrane (unreported 8th June 2000)…………………………………. Stuart-Hutcheson v Spread Trustee Company Ltd (costs) [2002] 1523

Silverwood

v Silverwood (1997) 74 P & CR 453…………………………………… Collier v Collier [2003] 617; Watts v Watts [2014] 1781

Sim

v Robinov (1892) 19 R 665……………………………………………... Hindocha v Gheewala [2004] 1119; Clark v WWF [2011] 961

Siman & Co (Pty) Ltd

v Barclays National Bank Ltd [1984] (2) SA 888 (A)………………… Jowell v Bramwell-Jones [2002] 31

Simersall

re, Blackwell v Bray (1992) 35 FCR 584………………………………. Rouse v IOOF Trustees Ltd [2000] 111; Raftland Pty Ltd v Federal

Commissioner of Taxation [2006] 657

Simms

v The Law Soceity [2005] EWCA Civ 849……………………………. Franks v Sinclair (Costs) [2007] 785

Simon

396

v Byford [2014] WTLR 1097 CA………………………………………. Walker v Badmin [2015] 493; Sharp v Hutchins [2015] 1269; James v

James [2018] 1313

Simpson

v Elliott (unreported 14th March 2001 NZ HC)…………………………. Johns v Johns [2005] 529

v Foxon [1907] P 54…………………………………………………… Perdoni v Curati [2012] 506 Ch D

v Robinson (1848) 12 QB 511…………………………………………. Killick v Pountney [2000] 41

v Tate (1925) 9 TC 314 ………………………………………………… Lorber v HMRCC [2011] 1199

v Vickers (1807) 14 Ves 34…………………………………………….. Re Nathan, Nathan v Leonard [2002] 1061; AN v Barclays Private Bank


Simpson deceased, in re,

Schaniel v Simpson (1977) 121 Sol Jo 224……………………………. In re Morris [2001] 1137; Clancy v Clancy [2003] 1097; Scammell v

Farmer [2008] 1261; Pearce v Beverley [2014] 85; Elliott v Simmonds

[2016] 1355; James v James [2018] 1313

Simpson and others (Davidson’s Trustees)

v Ogilvy [1910] SC 1380……………………………………………….. Trustees of Mrs PL Travers Will Trust v HMRCC [2013] 1831

Simpson & Co

v Thomson (1877) 3 App Cas 279……………………………………… Rathbone Brothers Plc v Novae Corporate Underwriting [2015] 301

Simpson Curtis Pension Trustees Ltd

v Readson Ltd [1994] PLR 289 ……………………………………….. Chirkinian v Larcom Trustees Ltd [2006] 1523

Sin Poh Amalgamated (HK) Ltd

v AG of Hong Kong [1965] 1 WLR 62………………………………… Re Epona Trustees Ltd [2009] 87

Sinclair

v Brougham [1914] AC 398……………………………………………. Independent Trustte Services v GP Noble Trustees [2012] 1171; Bellis v

Challinor [2016] 43

v Lee [1993] Ch 497……………………………………………………. Wendt v Orr [2005] 223; Taube Trustees v HMRCC [2011] 1

v Moss [2006] VSC 130……………………………………………….. Re A Trust, B v C [2011] 745

Sinclair Investments Holdings SA

v Versailles Trade Finance Ltd [2004] EWHC 2169 (Ch)…………… Sinclair Investment Holdings SA v Versailles Trade Finance Ltd [2006]

1655 CA; Mosley v Popley [2013] 521

v Cushnie [2004] EWHC 218…………………………………………... JSC Mezhduarodniy Promyshlenniy Bank v Pugachev [2015] 991

Sinclair Investments (UK) Ltd

v Versailles Trade Finance Ltd WTLR(w) 2008-4…………………… Novoship (UK) v Nikitin [2014] 1521

397

v Versailles Trade Finance Ltd

(in administrative receivership) [2011] WTLR 1043………………… Sharma v Sharma [2014] 111; FHR European Ventures v Mankarious

[2013] 631; FHR European Ventures v Cedar Capital Partners [2014]

1135; Credit Agricole v Papadimitriou [2016] 109; Cadogan Petroleum

plc v Tolley [2015] 1505; Lloyds Trust Co (CI) Ltd v Fragoso [2017] 103

Singapore Airlines

v Buck Consultants [2013] WTLR 121………………………………... Green v Astor [2013] 1489; National Westminster Bank plc v Lucas [2015]

635

Singellos

v Singellos [2010] WTLR 327…………………………………………... Kicks v Leigh [2015] 581

Singer & Friedlander Ltd

v John D Wood & Co [1977] 2 EGLR 84……………………………... Shah v Shah [2012] 165

Singh

v Ali [1960] AC 167……………………………………………………. Patel v Mirza [2014] 1567 CA

v Bhasin [2000] WTLR 275……………………………………………. Blades v Isaac [2016] 589

v Habib [2011] EWCA Civ 599 ……………………………………….. Davis v Wiggett [2016]1563

Singla

v Brown [2009] WTLR 165……………………………………………. Re Claridge [2011] 1681

Singleton

v Le Noury [1990] 9 GLJ 48…………………………………………… In the matter of X [2009] 353

Sir Moses Montefiore Jewish Home

v Howell and Co (No 7) Pty Ltd [1984] 2 NSWLR 406……………… CPT Custodian Ltd v Commissioner of State Revenue [2006] 447;

Miskelly v Arnheim [2009] 1529 NSWSC

Siskina, the

[1979] AC 210………………………………………………………….. Tasaruff Mevduati Sigorta Fonu v Merrill Lynch [2011] 1249

Sitwell

v Bernard (1801) 6 Ves Jun 520………………………………………. Re Allen, Lewis v Vincent [2008] 1691

Siu

v Malahon Credit Co Ltd (unrep.4/11/1987)…………………………. Armstrong v Onyearu [2017] 415

SK, re (Proposed Plaintiff) (An adult by way of her litigation friend)

[2004] EWHC 3202 Fam………………………………………………. DL v A Local Authority [2012] 1713

Skandia and Ramstedt

398


Skatteverket

v A (C-101/05) EU:C:2007:804………………………………………… Routier v HMRC [2017] 1119

Skeats’ Settlement, re

(1889) 42 Ch D 522…………………………………………………….. Virani v Guernsey Int. Trustees Ltd (No 1) [2004] 1007; Re Circle Trust,

HSBC International v Wong [2007] 631; Charman v Charman [2007]

1151 CA; Re Bird Charitable Trust and Bird Purpose Trust, Basel Trust

Corp (Channel Islands) Ltd [2008] 1505; In the matter of the F Trust

[2016] 859; Re the K Trust [2016] 1225; Bathurst v Bathurst [2017] 437

Skender

v Skender 2005 BCSC 418…………………………………………… Frame v Rai [2015] 1539

Skilton

v Sullivan (unreported 18th March 1994) ………………………………. Watts v Watts [2014] 1781

Skinner, re

[1904] 1 Ch 289…………………………………………………………. Blades v Isaac [2016] 589; RNLI v Headley [2016] 1433

Skippen Estate, re

Hodgson v Armstrong & MacInnes (1946) 63 BCR 75 ……………… Szabo v Boros [2002] 1389; Shovelar v Lane [2011] 1411

Skrzypkowski

v Silvan Investments [1961] 1 WLR 525………………………………. Davis v Wiggett [2016]1563

Sky Heart Ltd

v Lee Hysan Co. Ltd (1997-8) 1 HKCFAR 318………………………. Luo v Estate of Hui & anr [2009] 849; Libertarian Investments Ltd v Hall

[2015] 241

Slade

v Boyes Turner Solicitors (unreported, 17 October 2003, SCCO)……. Barrett v Rutt-Field [2006] 1505

Slater, re

[1907] 1 Ch 665…………………………………………………………. Re Viertel [2003] 1075; Banks v National Westminster Bank plc [2006]

1693; Re Clements Estate [2007] 1717

Slattery

v Jagger [2015] EWHC 3976 (Ch)…………………………………….. Jump v Lister [2017] 61

Sledmore

v Dalby (1996) 72 P&CR 196……………………………………..…… Campbell v Griffin [2001] 981; Jennings v Rice [2002] 367 CA; Clark v

399

Clark [2006] 823; Yeoman’s Row Management Ltd v Cobbe [2006]1473

CA; Hopper v Hopper [2009] 805; Stallion v Albert Stallion Holdings

(Great Britain) Ltd [2009] 1437; Southwell v Blackburn [2015] 147

Sleight

v Lawson (1851) Ch Cas 292…………………………………………… Iliffe v Trafford [2002] 507

Slevin, re

[1981] 2 Ch 236………………………………………………………… Kings v Bultitude [2010] 1571; Phillips v RSPB [2012] 891

Slinglsby’s Case

(1587) 5 Co Rep 18……………………………………………………… Slater v Simm [2007] 1043

Sloane Robinson Investment Services Ltd

v HMRC [2012] UKFTT 451 (TC)……………………………………. Rangers v A-G for Scotland [2017]1093

Slocock’s Will Trusts, re

[1979] 1 All ER 358…………………………………………………….. In the matter of the Smouha Family Trust [2000] 133; Re theJoseph Eagle

1989 Settlement [2000] 141; Farmer v Sloan [2005] 521; Re A Trust

Company Ltd [2008] 377; Executors of Glass v Segerman [2008] 1615

Slocom Trading Ltd

v Tatik Inc [2013] EWHC 1201 (Ch)………………………………… Barnett v Creggy [2016] 17

SM

v HM [2012] WTLR 281……………………………………………… Watt v ABC [2017] 159

Small

v Attwood (1832) 159 ER 1051 ……………………………………….. Shalson v Russo [2003] 1165; Bainbridge v Bainbridge [2016] 943

Smallman

v Smallman [1984] 1 Ch 184…………………………………………. Soulsbury v Soulsbury [2007] 1841

Smart,

in the Goods of (1884) LR 9 PD 64…………………………… ……… Re Baldry [2004] 609

v Sandars (1848) 2 CB 895…………………………………………... Angove’s Pty Ltd v Bailey [2016] 1309

Smith

re [1880] 42 Ch D 302 ……………………………………………….. The Thomas and Agnes Carvel Foundation v Carvel [2007] 1297

re [1916] 1 Ch 369……………………………………………………… Re Nathan, Nathan v Leonard [2002] 1061

in re, Smith v Smith [1928] Ch 915…………..……………………….. Re Merry deceased, Meredith v Plaxton [2003] 425; Schmidt v Rosewood

[2003] 565 PC; Collins v Collins [2016] 1145

re [1932] 1 Ch 153……………………………………………………… Re The Fine Lady Upon A White Horse Appeal [2006] 59; Re Harding,

400

Gibbs v Harding [2007] 479

re [1948] Ch 49 …………………………………………………………. Gledhill v Arnold [2016] 653; Re KJP [2016] 687

re [1962] 1 WLR 763…………………………………………………… Re Odstock Private Care Ltd [2008] 675

re [1972] 2 OR 256……………………………………………………… Bott v Macaulay [2007] 235

re [1975] 1 NZLR 495…………………………………………………... Alexander v Alexander [2012] 187

re, Public Trustee v Aspinall [1928] CH 915…………………………. A v A [2009] 1

v Abbott [1991] STC 661………………………………………………. Lorber v HMRCC [2011] 1199

v Braintree DC [1990] 2 AC 215………………………………………. Re Woodland-Ferrari [2002] 1539

v Clerical Medical and General [1993] 1 FLR 47…………………… Hyett v Stanley [2003] 1269; Aston v Aston [2007] 1349; Re Ross, Ross v

Perrin-Hughes [2005] 191

v Cooper [2011] WTLR 691…………………………………………… Hart v Burbridge [2013] 1191; Brown v Stephenson [2013] 1675; Pearce v

Beverley [2014] 85

v Croft [1986] 2 All ER 551……………………………………………. Re X (Trust) [2013] 731

v Hancock [1894] 2 Ch 377…………………………………………… Prest v Petrodel Resources Ltd [2013] 1249

v Harris (1845) 1 Rob Eccl 262 ………………………………………. Barrett v Bem [2011] 1117

v Henniker-Major & Co [2002] EWCA Civ 769………….…………. Cottrell v King [2005] 63; Roberts v Gill [2010] 1223 SC

v Leech Brain & Co Ltd [1962] 2 QB 405…………………………… Daraydan Holdings Ltd v Solland Int. Ltd [2004] 815

v Lucas (1881) 18 Ch D 531…………………………………………… Re A Trust Company Ltd [2008] 377

v Manchester (1974) 17 KIR 1………………………………………… Masterman-Lister v Jewell [2002] 563 QBD

v Matthews (1861) 3 De GF & J 138…………………………………... Heer v Singha [2016] 1189

v Morrison [2011] SLT 1213…………………………………………... Shergill v Kaira [2014] 1729 SC

v North East Derbyshire Primary Care Trust [2006] EWHC Civ 129…………………………………………. R (O’Callaghan) v Charity Commission [2008] 117

v Smith (1869) LR 1 P&D 143…………………………………………. Sherrington v Sherrington [2005] 587 CA

v Smith [1945] 1 All ER 584…………………………………………… Quan v Bray [2015] 885; HN v AN [2016] 825

v Smith [1962] SA 630…………………………………………………. Mark v Mark [2005] 1223

v Smith [1970] 1 All ER 244…………………………………………… BJ v MJ [2012] 395; Quan v Bray [2015] 885

v Smith (1986) 161 CLR 217…………………………………………… Barns v Barns [2005] 1093

v Smith [1992] Fam 69…………………………………………………. WA v Exors of HA [2015] 1471

v Tamworth City Council (1997) 41 NSWLR 680…………………… Leeburn v Derndorfer [2004] 867

v Tebbit (1867) LR 1 P & D 354………………………………………. Scammell v Farmer [2008] 1261; Perrins v Holland [2010] 1415 CA

Smith & Fawcett Ltd, re

401

[1942] Ch 304…………………………………………………………… Ultraframe (UK) Ltd v Fielding [2007] 835

Smith and Grady

v United Kingdom [2000] EHRR 493…………………………………. Charity Commission v Catholic Care(Diocese of Leeds) [2012] 1303

Smith and Jenning’s case

(1610) Lane 97; 145 ER 329…………………………………………….. In the matter of E (a donor) [2000] 383

Smith New Court Securities Ltd

v Scrimgeour Vickers (Assey Management) Ltd [1997] AC 254…… Gwembe Valley Development Co Ltd v Koshy [2004] 97 CA

Smithson

v Hamilton WTLR (w) 2008-3…………………………………………. Re Futter; Futter v Futter [2010] 609 Ch; Pitt v Holt; Futter v Futter

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

HMRCC; Pitt v HMRCC [2013] 977

SNCB Holdings

v UBS AG [2012] EWHC 2044 Comm………………………………… Scarfe v Matthews [2012] 1579

Sneed

v Sneed (1747) Ambler 64; 27 ER 37………………………………….. English v Keats [2018] 91

Snell

v Unity Finance Company Ltd [1964] 2 QB 203…………………….. Collier v Collier [2003] 617

Snide deceased, in the matter of

(1981) 52 NY 2d 193……………………………………………………. Marley v Rawlings [2012] 639 CA

Snoek (Dec’d), re

(1983) 13 Fam Law 13………………………………………………….. Re Waite, Baron v Woodhead [2008] 1675

Snook

v London and West Riding Investments Ltd [1967] 2 QB 786……… Skyparks Group plc v Marks [2001] 607; Collier v Collier [2003] 617;

Shalson v Russo [2003] 1165; Re the Esteem Settlement, Grupo Torras

SA v Al-Sabah [2004] 1; MacKinnon v Regent Trust Company Ltd [2005]

1367; Minwalla v Minwalla [2006] 311; Raftland Pty Ltd v Federal

Commissioner of Taxation [2006] 657; CI Law Trustees Ltd v Minwalla

[2006] 807; Official Assignee in Bankruptcy v Wilson [2008] 1235; Re

Barlow, Dalton v Ellis [2008] 1333; A v A [2009] 1; Antle v R [2010] 373;

Pankhania v Chandegra [2013] 101; CR v MZ [2014] 233; Sheffield v

Sheffield [2014] 1039; Ali v Bashir [2016] 187; Hamilton v Hamilton

[2016] 1699

402

Snowden

re [1970] Ch 700……………………………………………………….. A-G v Trustees of the British Museum [2005] 781

(deceased), in re [1979] Ch 528 ………………………………………. Kasperbauer v Griffith [2000] 333; Davies v HMRCC [2009] 1151;


Soar

v Ashwell [1893] 2 QB 390…………………………………………….. Nolan v Nolan [2004] 1261; Cattley v Pollard [2007] 245; Peconic

Industrial Developments Ltd v Lau Kwok Fai [2009] 121; Peconic


Alford [2008] 1089; Ultraframe (UK) Ltd v Fielding [2007] 835; Central

Bank of Nigeria v Williams [2012] 745; Williams v Central Bank of

Nigeria [2014] 873 SC; Henchley v Thompson [2018] 1289

Social Security Commissioners

v Leary [1985] 1 All ER 1061…………………………………………. JP Gilchrist Trust v HMRC [2014] 1209

Sociedad Financiera Sofimeca CA

v Kleinwort Benson (Jersey) Trustees Ltd

(Unreported, 13 July 1993, Jer RC)…………………………………… Bathurst v Kleinwort Benson (Channel Islands) Trustees Ltd [2007] 759

Societe Generale

v Cap-Marine Assurance et Reassurances SAS

[2012] EWHC 3122……………………………………………. Brudenell-Bruce v Moore [2014] 559

v Walker (1885) 11 App Cas 20……………………………………….. Pennington v Waine [2002] 387 CA

Societe Nationale Industrielle Aerospatiale

v Lee Kwui Jak [1987] 1 AC 871……………………………………… Al-Bassam v Al-Bassam [2004] 157; Al-Bassam v Al-Bassam (No 3)

[2004] 757 CA; Tadros v Barratt [2014] 1753

Societe United Docks

v Government of Mauritius [1985] AC 585………………………….. Jasmine Trustees v Wells & Hind [2007] 489

Society of Lloyds

v Henderson [2007] EWCA Civ 930………………………………….. Freeman v Ansbacher Trustees (Jersey) Ltd [2010] 569

v Leighs [1997] CLC 759……………………………………………… Angove’s Pty Ltd v Bailey [2016] 1309

v Robinson & anor [1999] UKHL 22…………………………………. Re Internine Trust and Intertraders Trust, Alhamrani v Russa

Management [2010] 443

Sodhi

v Sodhi [1998] 10 WWR 673…………………………………………… Pecore v Pecore [2007] 1591

403

Sohal

v Sohal [2002] EWCA Civ 1297……………………………………….. Couwenbergh v Valkova [2004] 937 CA

Soinco

v Novokuznetsk Aluminium Plant [1998] QB 406…………………… Tasarruf Mevduati v Merrill Lynch [2010] 1287

Solle

v Butcher [1950] 1 KB 671……………………………………………. Futter v HMRCC; Pitt v HMRCC [2013] 977

Solicitor

re a [1961] Ch 491……………………………………………………… McIlwraith v McIlwraith [2003] 413

Solicitors,

re [1974] 2 OR 104……………………………………………………... Bott v Macaulay [2007] 235

re a firm of [1992] QB 959…………………………………………….. Hines v Willans [2002] 299

re a firm of [1997] Ch 1……………………………………………….. Hines v Willans [2002] 299

Solihull MBC

v Hickin [2012] UKSC 39……………………………………………… The Pollen Estate Trustee Co Ltd v HMRC [2013] 1593

Solomon

re; Solomon’s Trustee v Soloman [1976] Ch 573…………………….. Avis v Turner [2007] 1521

v Solomon (1912) 29 WN (NSW) 68………………………………….. Mark v Mark [2005] 1223

Solvalub Ltd

v Match Investment Ltd (1966) JLR 361……………………………. Compass Trustees Ltd v McBarnett [2003] 461

Somerset,

Re [1894] 1 Ch 231…………………………………………………….. Creggy v Barnett [2018] [2018] 35

Somerville

v The Scottish Ministers [2007] SC 140………………………………. Re the Baronetcy of Pringle of Stichill [2016] 1117

Soon Peck Wah

v Woon Che Chye [1998] 1 SLR 234………………………………….. Peters v Pinder [2011] 1379

Sorrell

v Sorrell [2005] All ER (D) 104 ……………………………………….. Charman v Charman [2006] 1349 HC; AAZ v BBZ [2017] 765

SOS for Transport

v Christos [2003] EWCA Civ 1053…………………………………….. Cronin v de Hamel [2017 447

Sotomayor

(see de Barros v de Barros)

Souch

404

v Johnson (2014) BCSC 1889………………………………………….. Sidney & North v British Columbia [2017] 135

Soulsbury

v Soulsbury [2007] WTLR 1841………………………………………. Haines v Hill [2008] 447; Independent Trustte Services v GP Noble

Trustees [2012] 1171

South Australia Asset Managemet Corp

v York Montague Ltd [1997] AC 191………………………………… Humblestone v Martin Tolhurst Partnership [2004] 343; Phelps v Stewarts

[2007] 1267; Gabriel v Little [2013] 419; Feltham v Freer Bouskell [2013]

1363

South Carolina Insurance Co

v Assurantie Maatschappij ‘De Zeven Provincien’ NV

[1987] AC 24…………………………………………………… Tasaruff Mevduati Sigorta Fonu v Merrill Lynch [2011] 1249; Tadros v

Barratt [2014] 1753

South London Crematorium, re

(1999) 18 CCCC case 35………………………………………………… Re Mangotsfield Cemetery [2005] 1381

South Place Ethical Society, re

Barralet v Attorney-General [1980] 1 WLR 1565…………………… Re Church of Scientology (E&W) [2005] 1151; Re Sacred Hands Spiritual

Centre [2006] 873; Helena Partnership v HMRC [2012] 1519

South Tyneside Metropolitan Borough Council

v Svenska International Plc [1995] 1 All ER 545…………………….. Mahme Trust v Nezhet [2003] 21

Southern Housing Group Ltd

v Nutting [2005] 2 P & CR 14………………………………………….. Lindop v Agus [2009] 1175

Southern PcifivLoans Ltd, in re

[2013] EWHC 2485 (Ch) Dawson-Damer v Taylor Wessing LLP [2018] 57 CA

Southampton Container Terminals Ltd

v Schiffahrtsgesellschaft `Hansa Australia` Gmbh (The Maersk Colombo)

[2001] EWCA Civ 717…………………………………………………. Brudenell-Bruce v Moore [2015] 373

Southgate

v Sutton [2011] WTLR 1235…………………………………………… Re English & American Insurance Co Ltd [2014] 57; Gledhill v Arnold

[2016] 653; Re KJP [2016] 687

Southwood

v Attorney General [2000] WTLR 1199………………………………. Re Crawley Green Model Railway Society [2006] 1381; Re The Wolf Trust

405

[2006] 1467; Re Living in Radiance [2007] 683; Re English PEN [2008]

1799; Hanchett–Stamford v A-G [2009] 101; Commissioner of Taxation v

Aid/Watch Inc [2010] 423

SP

v AJP (unreported 26th March 2002, Jersey 2002/70A)……………….. Compass Trustees Ltd v McBarnett [2003] 461

Space Investments Ltd

v Canadian Imperial Bank of Commerce Trust Co

(Bahamas) Ltd [1986] 1 WLR 1072…………………………………… Shalson v Russo [2003] 1165; Cardigan v Moore [2012] 931

Spain

v Commission [1995] ECR I-1651…………………………………….. Ordre des barreaux francophones et germanophone v Conseil des


Sparkes

v Harland [1997] 1 WLR 143………………………………………….. Westminster City Council v Porter [2003] 135

Spath Holme Ltd, ex parte [2001] 2 AC 349

(see R v Secretary of State for the Environment, Transport &

the Regions,ex parte Spath Holme Ltd)

Spector

v Ageda [1973] Ch 30…………………………………………………… Ratiu v Conway [2006] 101

Spectrum Plus Ltd, re

[2004] EWHC 9………………………………………………………… Mills v HSBC Trustee (CI) Ltd [2010] 235; JSC Mezhduarodniy

Promyshlenniy Bank v Pugachev [2015] 225

Speight

v Gaunt (1883) 22 Ch D 727…………………………………………… Pitt v Holt; Futter v Futter [2011] 623 CA; Santander UK plc v RA Legal

Solicitors [2014] 495; Brudenell-Bruce v Moore [2015] 373

Spellson

v George [1987] 11 NSWLR 300………………………………………. Re the Angora Trust, Rosewood v Schmidt [2001] 1081; Schmidt v

Rosewood Trust Ltd [2003] 565 PC; Foreman v Kingstone [2005] 823;

Crowe v Stevedoring Employees Retirement Fund Pty Ltd [2005] 1271

Spence

v IRC (1941) 24 TC 311……………………………………………….. Re the Onorati Settlement v Confiance Ltd [2015] 1773

Spencer

re, Lloyds Bank Ltd v Spencer [1935] Ch 533………………………... Kain v Hutton [2007] 1751 NZCA

406

v Kinsella [1996] 1 ILRM 401…………………………………………. In re Flood [2002] 189

v Secretary of State for Work and Pensions [2008] EWCA Civ 750... Lane v Cullens Solicitors [2011] 1807

Spens

v IRC [1970] 1 WLR 1173……………………………………………… V v T [2015] 173

Spicer

v Spicer [1899] P 122…………………………………………………... Elliott v Simmonds (costs) [2016] 1375

Spiers

v English [1907] P 122…………………………………………………. Carapeto v Good (costs) [2002] 1305; Kostic v Chaplin [2008] 655;

Re Ritchie (dec’d), Ritchie v Joslin (costs) [2009] 885; Shovelar v Lane

[2011] 1411; Cowderoy v Cranfield (costs) [2011] 1741; Wharton v

Bancroft (costs) [2012] 727; Morris v Davis [2012] 1569; Elliott v

Simmonds (costs) [2016] 1375

Spiliada Maritime Corp

v Cansulex Ltd, The Spiliada [1987] AC 460………………………… Chelleram v Chelleram [2002] 675; Hindocha v Gheewala [2004] 1119;

Koonmen v Bender [2007] 293; Dellar v Zivy [2008] 17; Clark v WWF

[2011] 961; Helmsman Ltd v Bank of New York Trust Co [2013] 75; Re

PO, JO v GO [2014] 337; Akers v Samba Financial Group [2015] 931; J v

U; U v J (no 2) (Domicile) [2017] 565

Spiller

v Maude (1886) LR 32 Ch D 158……………………………………… A-G v Charity Commission [2012] 977

Spinks, re Estate of

(Application of Mortensen and Eassie) (unreported,

NSW SC, 22 August 1990)…………………………………………….. Miskelly v Arnheim [2009] 1529 NSWSC

Spiro

v Glencrown Properties Ltd [1991] Ch 536…………………………. Newman v Clarke [2017] 599

Spokes

v Grosvenor and West End Railway Terminus Hotel Co Ltd

[1897] 2QB 124……………………………………………….. Roberts v Gill [2010] 1223 SC

Sprackling

v Sprackling [2009] WTLR 897………………………………………. Lines v Porter [2012] 629

Spread Trustee Co Ltd

v Hutcheson [2012] WTLR 317 ……………………………………….. IFG International v French [2013] 251; IFG International v French

407

[2014] 1191; Barnsley v Noble [2016] 1501

Springall, re

(1844) 3 Beav 63……………………………………………………….. Bentine v Bentine [2014] 197

Springette

v Defoe [1992] 2 FLR 388……………………………………………… Mollo v Mollo [2000] 227; Oxley v Hiscock [2004] 709; Lightfoot v

Lightfoot-Brown [2005] 1031; Stack v Dowden [2006] 511 CA; Stack v

Dowden [2007] 1053 (HL); Jones v Kernott [2009] 1771 Ch; Popowski v

Popowski [2011] 1011; Jones v Kernott [2012] 125 SC

Sprott Estate, re

(2011) NSSC 327………………………………………………………... Sidney & North v British Columbia [2017] 135

Spurling’s Will Trusts, re

Philpot v Philpot [1966] 1 WLR 920………………………………….. Alhamrani v Russa Management Ltd [2007] 1317; Alhamrani v

Alhamrani [2008] 941 JCA; Close Trustees (Switzerland) SA v Vildosola

[2008] 1543; IFG International v French [2013] 251; IFG International v

French [2014] 1191; Blades v Isaac [2016] 589

SR

v CR [2008] EWHC 2329 Fam…………………………………………. BJ v MJ [2012] 395

SRJ

v DWJ (Fianacial Provision) [1999] 3 FLR 176……………………… Charman v Charman [2007] 1151 CA

SSSL Realisations (2002) Ltd, re

[2006] Ch 610…………………………………………………………… Squires v AIG Europe (UK) Ltd [2006] 705; Mills v HSBC Trustee (CI)

Ltd [2010] 235; Re Kaupthing Singer & Friedlander Ltd [2011] 79

ST Shipping & Transport Inc

v Vyzantio Shipping Ltd [2004] EWHC 3067 (Comm)………………. Nesheim v Kosa [2007] 149

Staadssecretaris van Financien

v BGM Verkooijen [2000] ECR I-4071 ……………………………….. Jager v Finanzamt Kusel-Landsthuhl [2008] 1047

Stable (dec’d), re

Dalrymple v Campbell [1918] P7……………………………………… Re Servoz-Gavin (dec'd), Ayling v Summers [2009] 1657

Stack

v Dowden [2006] WLTR 511 (CA) ……………………………… Crossley v Crossley [2006] 225; Stack v Dowden [2007] 1053 HL

[2007] WTLR 1053 (HL)……………………………… Adekunle v Ritchie [2007] 1515; Holman v Howes [2007] 1539;

408

Negus v Bahouse [2008] 97; Murphy v Gooch [2008] 257; Tackaberry v

Hollins [2008] 279; Fowler v Barron [2008] 819; Gibson v HMRC

Prosecution Office [2008] 1605; French v Barcham [2008] 1813; Barrett

v Barrett [2009] 201; Q v Q [2009] 1591; Webster v Webster [2009] 339;

Luo v Estate of Hui & anr [2009] 849; Abbott v Abbott [2009] 1675; Jones

v Kernott [2009] 1771 (Ch); Serious Organised Crime Agency v Lundon

[2010] 875; Hapeshi v Allnatt [2010] 987; Larkfield v Revenue & Customs

Prosecution Office [2010 1323; Kernott v Jones [2010] 1583; De Bruyne v

de Bruyne [2010] 1525; Williams v Lawrence [2011] 1455; Jones v

Kernott [2012] 125 SC; Pankhania v Chandegra [2013] 101; Clarke v

Meadus [2013] 199; Agarwala v Agarwala [2014] 373; Quaintance v

Tandan [2014] 1609; Herbert v Doyle [2015] 1573; Barnes v Phillips

[2016] 1; Curran v Collins [2016] 235; O’Kelly v Davies [2016] 333; Davis

v Jackson [2017] 465; Constandas v Lysandrou [2018] 215; Wall v

Munday [2018] 337

Stampford, re

[1896] 1 Ch 28………………………………………………………….. Re Beatty’s Will Trusts (No 2), Brooke v Thompson-Jones [2008] 1351

Stampford’s Case

(1574) 74 ER 496………………………………………………………. Nolan v Nolan [2004] 1261

Standard Chartered Bank

v Ceylon Petroleum Corporation [2011] EWHC 2094 (Comm) ……. Novoship (UK) v Nikitin [2014] 1521

v Pakistan National Shipping Corp [2002] CLC 133……………….. Watts v Watts [2014] 1781

Standard Portland Cement Pty Ltd

v Good [1982] 57 ALJR 151…………………………………………… Kevern v Ayres [2014] 441; Brooke v Purton [2014] 745

Standing

v Bowring (1885) 31 Ch D 282………………………………………… Re Barlow, Dalton v Ellis [2008] 1333; Pecore v Pecore [2007] 1591;

Pennington v Waine [2002] 387 CA; Re Zielinski, Korab-Karpinski v

Lucas-Gardiner [2007] 1655

Stanley

v Bernes (1830) 3 Hag Ecc 373………………………………………… Peters v Pinder [2011] 1379

Stannard

v Fisons Pensions Trust Ltd [1991] PLR 225………………………… AMP (UK) plc v Barker [2001] 1237; Allan v Rea Brothers Trustees Ltd

409

[2002] 625; Hearn v Younger [2002] 1317; Re Barr’s Settlement Trusts

[2003] 151; Re Green GLG Trust, ex parte Abacus (CI) [2003] 377;

Burrell v Burrell [2005] 313; Sieff v Fox [2005] 891; Pitt v Holt; Futter v

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

Stapley

v Gypsum Mines [1953] AC 663……………………………………… Estill v Cowling, Swift and Kitchen [2000] 417

Star Reefers Pool Inc

v JFC Group Co Ltd [2012] 1 CL:C 294……………………………… Tadros v Barratt [2014] 1753

Star Trusts, re

(unreported 13 July 1994, Ber SC)……………………………………… Bathurst v Kleinwort Benson (Channel Islands) Trustees Ltd [2007] 759

Stark

v IRC [1994] STC 295………………………………………………….. Dixon v IRC [2002] 175; Exors of Higginson v IRC [2002] 1413; Lloyds

TSB (PR of Antrobus) v IRC [2002] 1435; Lloyds TSB Private Bank v

Twiddy (HMRC) (No 2) [2005] 1535; Golding v HMRCC [2011] 1183;

v IRC [1995] STC 689 CA…………………………………………….. IRC v Rosser [2003] 1057; Williams v HMRC [2005] 1421; Hanson v

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

Starling

v Lloyds TSB Bank Plc (unreported 29th October 1999)………………. Niru Battery Manufactoring Co v Milestone Trading [2004] 377

Starr

v Starr [1935] SASR 263………………………………………………. Official Assignee in Bankruptcy v Wilson [2008] 1235

State Bank of New South Wales

v Swiss Banking Corporation (1995) 39 NSWLR 350.……………... Niru Battery Manufactoring Co v Milestone Trading [2004] 377

State Street Bank & Trust Co

v Reiser 389 NE 2d 768 (Mass App 1979)…………………………….. Tasaruff Mevduati Sigorta Fonu v Merrill Lynch [2011] 1249

v Sompo Japan Insurance [2010] EWHC 1461 (Ch)…………………. Keene v Wellcon London Ltd [2014] 1011

State Public Services Federation

re, exparte Attorney-General (WA) (1993) 178 CLR 249…………… Raftland Pty Ltd v Federal Commissioner of Taxation [2006] 657

Statek Corporation

v Alford [2008] WTLR 1089………………………………….. Central Bank of Nigeria v Williams [2012] 745; Bagus Investments Ltd v

Kastening [2012] 1675; Williams v Central Bank of Nigeria [2014] 873

SC

Stauder

410

[1969] ECR 419………………………………………………………… Ordre des barreaux francophones et germanophone v Conseil des


Stead

v The Ship Ocean Quest of Arne [1995] 3 NZLR 415……………….. Kain v Hutton [2005] 977 NZHC; Kain v Hutton [2007] 1751 NZCA

Steadman

v Steadman [1976] AC 536……………………………………………. Stack v Dowden [2007] 1053 HL

Steamship Mutual Underwriting Association Ltd

v Trollope & Colls (City) Ltd (1986) 33 BLR 77…………………….. Tritton Development Fund Ltd v Fortis Bank (Cayman) Ltd [2007] 1483

Steane

v Chief Administrative Officer [1996] 1 WLR 1195…………………. Aster Healthcare v Estate of Mohammed Shafi [2016] 395

Stec

v UK (2006) EHRR SE 295…………………………………………….. Burden v UK [2007] 607 4th; Burden v UK [2008] 1129 GC

Stedman (executors of)

v IRC [2002] WTLR 1357……………………………………………… HMRC v Pawson [2013] 469; The Trustees of David Zetland Settlement v

HMRCC [2013] 1065

Steed’s Will Trusts, re

[1960] 1 Ch 407; [1060] 1 All ER 492…………………………………. Re RGST Settlement Ridgwell v Ridgwell [2008] 527; Mubarak v Mubarik

[2009] 1543 JCA

Steel

v Wellcome Custodian Trustees Ltd [1988] 1 WLR 167…………….. Anker-Petersen v Anker-Petersen [2000] 581

Steel (dec'd), re

Angus v Emmott [2010] WTLR 531……….…………………………. Wilby v Rigby [2015] 1845

Steele

v Paz Ltd [1993-1995] MLR 102………………………………………. Re Circle Trust, HSBC International v Wong [2007] 631

Steer, re

(1858) 3 H&N 594……………………………………………………… Peters v Pinder [2011] 1379

Stein

v Blake [1998] 1 All ER 724…………………………………………… Walker v Stones [2000] 79 Ch

v Sybmore Holdings [2006] NSWSC 1004……………………………. Re Dion Investments Pty Ltd [2014] 1333

Stenkamp

v Stenkamp 723 P 2d 336; 80 Or App 550……………………………. Re Viertel [2003] 1075

Stephens

411

v Cannon [2005] EWCA Civ 222……………………………………… Constandas v Lysandrou [2018] 215

Stephenson

v Barclays Bank Trust Co Ltd [1975] 1 WLR 374………………….. Jerome v Kelly [2002] 1041 Ch; McLaughlin v HMRCC [2012] 855

v Wishart [1987] 1 WLR 1204………………………………………… Pierce v Wood [2010] 253

Steria Ltd

v Hutchinson [2006] EWCA Civ 1551………………………………… Henry v Henry [2010] 1011 PC; English v Keats [2018] 91

Stevens,

re (1946) 4 DLR 322……………………………………………………. Re Viertel [2003] 1075; Re Clements Estate [2007] 1717

in re [1893] 1 Ch 162…………………………………………………… Chappell v Somers & Blake [2003] 1085

v Bell [2002] PLR 247………………………………………………….. PNPF Trust Company Ltd v Taylor [2009] 1215

v Hutchinson [1953] Ch 299……………………………………………. Tasarruf Mevduati v Merrill Lynch [2010] 1287

v Leeder [2005] EWCA Civ 50………………………………………… JS v KB [2014] 991

v Vancleve (1819) 4 Wash CC 262…………………………………….. Hoff v Atherton [2005] 99; Re Loxton, Abbot v Richardson [2006] 1567;

Scammell v Farmer [2008] 1261; Cowderoy v Cranfield [2011] 1699;

Jeffrey v Jeffrey [2013] 1509; Walker v Badmin [2015] 493; Burns v

Burns [2016] 755

Stewart

v Austin (1866) LR 3 Eq 299………………………………………….. Kingate Global Fund Ltd v Knightsbridge (USD) Fund[2010] 1201

v Engle [2000] 1 WLR 2268…………………………………………… Robinson v Fernsby [2004] 257; Re Parnall, Parnall v Hurst (correction)

[2005] 1241

Stock

v Brown [1994] 1 FLR 840…………………………………………… Berger v Berger [2014] 35; Sergeant v Sergeant [2018] 1451

Stockholm Finance

v Garden Holdings Inc (unreported 26th October 1995) ……………… M v M [2013] 1725

Stocks

v Wilson [1913] 2 KB 235……………………………………………… Twinsectra v Yardley [2000] 527 CA; Halley v The Law Society [2003]

845; Shalson v Russo [2003] 1165

Stokes

v Anderson [1991] 1 FLR 391…………………………………………. The Mortgage Corporation v Lewis Silkin [2000] 357; Hyett v Stanley

[2003]1269; Oxley v Hiscock [2004] 709; Stack v Dowden [2007] 1053

(HL)

Stollery, re

412

Weir v Treasury Solicitor [1926] Ch 284…………………………….. Brown v HM Queen Mother’s Executors [2007] 1129 HC

Stone

re (1970) 91 WN (NSW) 704…………………………………………… Re Carapiet’s Trusts, Manoogian v Sonsino [2002] 989

v Godfrey (1854) 5 De GM&G 76……………………………………... Pitt v Holt; Futter v Futter [2011] 623 CA

v Hoskins [1905] P 194; 74 LJP 110…………………………………… Szabo v Boros [2002] 1389; Barns v Barns [2005] 1093; Re Hobley,

National Westminster Bank v Twentyman [2006] 465

Stone & Rolls Ltd (in liquidation)

v Moore Stephens [2009] UKHL 39………………………………….. Sinclair Investments v Versailles Trade Finance [2011] 839; Patel v Mirza

[2014] 1567 CA

Stone Vickers Ltd

v Appledore Ferguson Shipbuilders Ltd [1991] 2 Lloyd’s Rep 288…. Rathbone Brothers Plc v Novae Corporate Underwriting [2015] 301

Stoneham

v The Ocean, Railway & General Accident Insurance Co

[1887] 19 QBD 237……………………………………………. The Royal Society v Robinson [2017] 299

Stoneleigh Finance Ltd

v Phillips [1965] 2 QB 537……………………………………………… Shalson v Russo [2003] 1165

Stonor

v IRC [2001] STC 191………………………………………………….. Jemma Trust Co Ltd v Kippax Beaumont Lewis [2004] 533 Ch

Stott

v Milne (1884) 25 ChD 710……………………………………………. X v A [2000] 11; Singh v Bhasin [2000] 275; HMRCC v Trustees of Peter


Strachan

v The Gleaner Co Ltd [2005] 1 WLR 3204…………………………… Park v Cho [2017] 279

Strahan

v Wilcock [2006] EWCA Civ 13……………………………………… Irvine v Irvine (basis of valuation) [2006] 1411

Straker

v Tudor Rose [2007] EWCA Civ 368………………………………….. Manchestet CC v G [2014] 449

Strakosch, re

Temperley v Attorney-General [1949] 1 Ch 529…………………….. Re Harding, Gibbs v Harding [2007] 479; Helena Partnership v HMRC

[2012] 1519

Strand Securities Ltd

v Caswell [1965] Ch 958……………………………………………….. Lloyd v Dugdale [2002] 863; Scott v Southern Pacific Mortgages Ltd

413

[2015] 1067

Strangeways

v Read [1898] 2 Ch 419 ……………………………………………….. Bunting v W [2005] 955

Stransky

v Stransky [1954] P428 ………………………………………………… Tuczka v HMRCC [2011] 1099

Stratton’s Disclaimer, re

[1957] 2 All ER 594…………………………………………………….. Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2002] 337; Cook

v IRC [2002] 1003

Street

v Mountford [1985] AC 809…………………………………………… A v A [2009] 1; Alexander-David v London Borough of Hammersmith &

Fulham [2009] 745; Hood v HMRC [2017] 999

v Retravision (NSW) Pty Ltd (1995) 56 FCR 588……………………. Alexander v Perpetual Trustees WA Ltd [2002] 937

Stretch

v United Kingdom (2004) EHRR 12…………………………………… Saunders v Garrett [2005] 749

Stringer’s Estate, in re

[1877] 6 Ch D 1…………………………………………………………. McLaughlin v HMRCC [2012] 855

Strong

v Bird (1874) LR 18 Eq 315……………………………………………. Blackett v Darcy [2006] 581; Day v Harris [2013] 591

Strong’s Estate, re

Strong v Hadden [1915] P 211………………………………………… Re Papillon, Murrin v Matthews [2008] 269

Strover

v Harrington [1998] 1 Ch 390…………………………………………. Gabriel v Little [2013] 419

Stuart

v United States 813 F.2d 243 (9th Circuit 1987)……………………….. Ben Nevis Holdings Ltd v HMRC [2014] 1

v Goldberg Linde [2008] 1 WLR 832 CA……………………………... Baker v Dunne [2016] 1489

Stuart-Hutcheson

v Spread Trustee Company Ltd [2002] WTLR 1213………………… Bathurst v Kleinwort Benson (Channel Islands) Trustees Ltd [2007] 759;

Spread Trustee Co Ltd v Hutcheson [2010] 315; Spread Trustee Co Ltd v


Stubart Investments Ltd

v the Queen (1984) 84 DTC 6305………………………………………. Re Bloom, Bernstein v The Queen [2004] 613; Antle v R [2010] 373

Stubbs

414

v Royal National Orthopaedic Hospital [1997] Costs LR 117………. Jemma Trust Co Ltd v D’Arcy Liptrott [2003] 236

Styler

in re [1942] 1 Ch 387…………………………………………………… Lewis v Warner [2016] 1399

Su-Ling

v Goldman Sachs International [2015] EWHC 759………………….. Davidson v Seelig [2016] 629

Sudbrook Trading Estate

v Eggleston [1983] AC 444……………………………………………... Dutton v Dutton [2001] 563

Sugar

v BBC [2012] UKSC 4…………………………………………………. Watt v ABC [2017] 159

Sugden

v Crossland (1856) 2 Sm & G 192…………………………………..…. Sinclair Investments v Versailles Trade Finance [2011] 839; Sinclair



v Lord St Leonards (1876)…………………………………………….. Re Dickson, Dickson v Dickson [2002] 1395; Rowe v Clarke [2006] 347;

Nicholls v Hudson [2007] 341; Wren v Wren [2007] 531; Cheung v Yim

[2010] 975; Ferneley v Napier [2011] 1303

v Sugden [1957] P 120…………………………………………………. Harb v King Fahd bin Abdul Aziz [2006] 609; Roberts v Fresco [2018] 309

Suggit, re

Suggitt v Suggitt [2011] WTLR 1841…………………………………. Hanson v HMRCC [2012] 597

v Suggitt [2012] WTLR 1607………………………………………….. Bradbury v Taylor [2013] 29; Davies v Davies [2016] 1175; James v James

[2018] 1313

Sulaman

v Axa Insurance plc [2009] EWCA Civ 1331………………………… Constandas v Lysandrou [2018] 215

Summers, re

(1901) 84 LT 271………………………………………………………. Perdoni v Curati [2012] 506 Ch D

Summit Financial Group

v Slaughter & May (unreported 12/03/99)…………………………… Mason v Mills & Reeve [2011] 1589

Summit Property Ltd

v Pitmans [2001] EWCA Civ 2020……………………………………. Swain Mason v Mills & Reeve [2012] 1827

Sun Life Assurance Company of Canada

v Jervis [1944] AC 111 ……………………………………………….. Bowman v Fels [2005] 481 CA

Suovanieni

415

v Finland (unreported 23rd February 1999)…………………………… Placito v Slater [2004] 407

Superyield Holdings Ltd, re

[2000] 2 HKC 90………………………………………………………. Luo v Estate of Hui & anr [2009] 849

Supple

v Pender [2007] WTLR 1461………………………………………….. Ali Heyder v Syed [2014] 387

Sutcliffe, in re

[1934] 1 Ch 219………………………………………………………… Ling v Ling [2002] 553

Suthill

v Graham [1977] 1 WLR 817…………………………………………. Clarke v Harlowe [2005] 1473

Sutton

re (1885) 28 ChD 464…………………………………………………... Public Trustee v Butler [2012] 1043

v Drax (1815) 2 Ph 323 ………………………………………………… Feltham v Freer Bouskell [2013] 1363

v England [2010] WTLR 335………………………………………….. Southgate v Sutton [2011] 1235

v Sutton [2009] WTLR 115……………………………………………. Kicks v Leigh [2015] 581

Svensson

v Ministre du Lodgement et de l’Urbanisme [1995] ECR I-3955…… vanHilten-van der Heijden’s heirs v Inspecteur van de Belastingdienst

[2006] 919

Swain

v Hillman [2000] 1 All ER 91…………………………………………. Balfron Trustees Ltd v Petersen [2002] 157; The Law Society v Southall

[2001] 725; Nugent v Benfield Grieg Group plc [2002] 769; Dalriada

Trustees v Woodward [2012] 1489; Dellal v Dellal [2015] 1137; Guthrie v

Morel [2016] 273; Gorbunova v Estate of Boris Berezovsky [2016] 1591

v The Law Society [1982] 1 WLR 17; [1981] 3 All ER 797………….. Galmerrow Securities v National Westminster [2002] 125; Murad v al-

Saraj [2005] 1573

v The Law Society [1983] 1 AC 598…………………………………… Re Barlow, Dalton v Ellis [2008] 1333

v West (Butchers) Ltd [1936] 3 All ER 261…………………………… Kao Lee & Yip v Koo [2003] 1283

Swain-Mason

v Mills & Reeve [2012] WTLR 1827………………………………….. Brudenell-Bruce v Moore [2014] 559; Davidson v Seelig [2016] 629

Swainland Builders Ltd

v Freehold Properties Ltd [2002] EWCA 560………………………… Giles v RNIB [2014] 1347; Vaughan-Jones v Vaughan-Jones [2015] 1287

Sweet

v Parsley [1970] AC 132……………………………………………….. Fraser v Canterbury Diocesan Board of Finance [2003] 1125

416

Sweeting deceased, in re

[1988] 1 All ER 1016…………………………………………………… Pennington v Waine (No 2) [2003] 1011

Swift

v Secretary of State for Justice [2012] EWHC 2000 (QB)…………… Smith v Lancashire NHS Trust [2018] 1469

[2013} EWCA Civ 193………………. Smith v Lancashire NHS Trust [2018] 1469

Swinburne, re

Sutton v Featherly [1926] Ch 38………………………………………. Curnock v IRC [2003] 955; Blackett v Darcy [2006] 581

Swindle

v Harrison [1997] 4 All ER 704……………………………………….. Youyang Pty Ltd v Minter Ellison [2003] 753; Gwembe Valley

Development Co Ltd v Koshy [2004] 97 CA

Swire re,

[1989] 439 NW 2d 823………………………………………………… Banks v National Westminster Bank plc [2006] 1693

Swires

v Renton [1991] STC 490……………………………………………… Allfrey v Allfrey [2015] 1117

Swiss Bank Corporation

v Lloyds Bank Ltd [1979] Ch 548…………………………………….. Jerome v Kelly [2004] 681 HL

Swoyer deceased, re estate of Pearl

439 NW 2d 823 (SD1989)……………………………………………… Re Viertel [2003] 1075

Sybron Corporation

v Rochen Ltd [1984] 1 Ch 112………………………………………… Kao Lee & Yip v Koo [2003] 1283

Syers

v Syers (1876) 1 App Cas 174………………………………………….. Butler v Butler [2016] 1519

Sykes

v Sykes (1907) 23 TLR 747…………………………………………….. Rowe v Clarke [2006] 347

Syme

deceased, re [1980] VR 109…………………………………………... Bassett v Basset [2005] 51

Union Trustee Co of Australia Ltd v Syme [1933] VLR 282……….. Barns v Barns [2005] 1093

Symes

v Hughes (1860-70) LR 9 Eq 475………………………………………. Collier v Collier [2003] 617; Patel v Mirza [2013] 1755; Patel v Mirza

[2014] 1567 CA

Symmons v Symmons [1993] 1 FLR 317…………………………………………. Berry v Child Support Agency [2016] 1327

417

Syndicat Northcrest

v Amselem [2004] 2 SCR 551………………………………………….. Shergill v Kaira [2014] 1729 SC

Synge

v Synge [1894] 1 QB 466………………………………………………. Barns v Barns [2011] 1093

Syvret

v Chief Minister [2011] JRC 116………………………………………. O’Keefe v Caner [2017] 615

Szabo

v Boros [2002] WTLR 1389; (1967) 64 DLR (2d) 48…………………. Carr v Isard [2007] 409; Re Woolnough, Perkins v Borden [2002] 595

Szechter

v Szechter [1971] P 286………………………………………………… Mark v Mark [2005] 1223

T

T

re, (A Child) [2002] EWCA Civ 1736………………………………….. AB v CB [2015] 1

re (Adult: Refusal of Treatment) [1993] Fam 95…………………… DL v A Local Authority [2012] 1713

v T (Joinder of Third Parties) (1996) 2 FLR 366…………………… Compass Trustees Ltd v McBarnett [2003] 461; DR v GR [2013] 1123

T 1998 Discretionary Settlement, re

[2008] JRC 062 ………………………………………………………… Re The Shinorvic Trust [2013] 337

T Choithram Internationa SA

v Pagarani [2001] WTLR 277…………………………………………. Pennington v Waine [2002] 387 CA; Blackett v Darcy [2006] 581; Shah v

Shah [2011] 519

T’s Settlement, in re

[2002] JLR 204 …………………………………………………………. Mubarak v Mubarik [2009] 1543 JCA; U Ltd v B [2013] 545

T’s Settlement Trusts, re

[1964] Ch 158…………………………………………………………… Re RGST Settlement Ridgwell v Ridgwell [2008] 527; Wyndham v

418

Egremont [2009] 1473; Mubarak v Mubarik [2009] 1543 JCA; Walker v

Walker [2010] 1617; Wright v Gater [2012] 549; V v T [2015] 173; Allfrey

v Allfrey [2015] 1117

T Trust, re

[2000] CILR 24 ………………………………………………………….. ATC (Cayman) Ltd v Rothschild Trust Cayman Ltd [2007] 951

Tacon, re,

Public Trustee v Tacon (1958) Ch 447……………………………… Re Broadbent’s Will, ICRF v Bradley [2001] 967; Harris v Sharp [2003]

1541

Tag Pacific Ltd

v The Habitat Group Ltd (1999) 19 NZTC 15,069………………….. Re Hamblett, (dec’d) [2009] 559

Tahir

v Haringay Health Authority [1998] Lloyd’s LR Medical 104………. Estill v Cowling Swift Kitchen [2000] 417

Tailby

v Official Receiver (1888) 13 App Cas 523…………………………… Gregg v Pigott [2012] 953

Tajik Aluminium Plant

v Ermatov [2006] EWHC 7 (Ch)………………………………………. Novoship (UK) v Nikitin [2014] 1521

Takamore

v Clarke [2012] NZLR 116……………………………………………. Re JS (Disposal of Body) [2017]227

Talbot

v Talbot [1968] 1 Ch 1…………………………………………………. Layton v Newcombe [2002] 541; Re Bowles, Hayward v Jackson [2003]

335

v Marshfield (1865) 2 Dr & Sm 549…………………………………… Birdseye v Roythorne & Co [2015] 961; Kousouros v O’Halloran [2015]

1023; Dawson-Damer v Taylor Wessing LLP [2016] 253; Dawson-Damer

v Taylor Wessing LLP [2018] 57 CA

Tamlin

v Edgar [2015] EWHC 3949 (Ch)……………………………………… Cotton v Earl of Cardigan [2015] 39; National Westminster Bank plc v

Lucas [2015] 635

Tamplin, re

[1894] P 39……………………………………………………………… Re Baldry [2004] 609

Tanfern Ltd

v Cameron MacDonald [2000] EWCA Civ 3023…………………… Re S and S [2009] 315; Dellal v Dellal [2015] 1137; Wall v Munday [2018]

337

419

Tankard,

in re [1942] 1 Ch 69 Bathurst v Chantier [2018] 1207

Tankel

v Tankel [1999] 1 FLR 676…………………………………………….. Farmer v Sloan [2005] 521

Tanwar Enterprises Pty Ltd

v Cauchi [2003] HCA 57………………………………………………. Scott v Southern Pacific Mortgages Ltd [2015] 1067

Tapp

v Ryder [2008] EWLands TMA/284/2008…………………………….. Price v HMRCC [2011] 161

Tappenden

v Randall (1801) 2 Bos & P 467……………………………………….. Patel v Mirza [2014] 1567 CA

Tarasov

v Nassif (unreported EWCA Civ 29th June 1994) ……………………… JSC Mezhduarodniy Promyshlenniy Bank v Pugachev [2015] 991

Target Holdings

v Redferns [1996] AC 421……………………………………………… Estill v Cowling Swift Kitchen [2000] 417; Hulbert v Avens [2003] 387;

Youyang Pty Ltd v Minter Ellison [2003] 751; Murad v al-Saraj [2005]

1573; Charter Plc v City Index Ltd [2006] 1705; Ultraframe (UK) Ltd v

Fielding [2007] 835; Templeton Insurance Ltd v Penningtons Solicitors

LLP [2007] 1103; Pitt v Holt; Futter v Futter [2011] 623 CA; Jeffrey v

Gretton [2011] 809; Sinclair Investments v Versailles Trade Finance


Dalriada Trustees v Woodward [2012] 1489; Mosley v Popley [2013] 521;

AIB Group (UK) plc v Mark Redler [2013] 1303; Wise v Jiminez [2014]

163; Santander UK plc v RA Legal Solicitors [2014] 495; Novoship (UK) v

Nikitin [2014] 1521; Watts v Watts [2014] 1781; AIB Group v Mark

Redler & Co [2015] 187; Libertarian Investments Ltd v Hall [2015] 241;

Brudenell-Bruce v Moore [2015] 373; An application for information

about a trust [2015] 559; Purrunsing v A’Court [2016] 1027; O’Keefe v

Caner [2017] 615; Creggy v Barnett [2018] [2018] 35

Tartsinis

v Navona Management Co [2015] EWHC 57 (Comm)………………. Slattery v Jagger [2017] 321

Tasker

v Small (1837) 3 My&C 63…………………………………………… Scott v Southern Pacific Mortgages Ltd [2015] 1067

420

Tassarruf Mevduati Sigorta Fonu

v Merrill Lynch Bank & Trust Co (Cayman) Ltd

[2011] WTLR 1249……………………………………………. JSC Mezhduarodniy Promyshlenniy Bank v Pugachev [2015] 991;

Clayton v Clayton [2016] 955

Tataryn

v Tataryn Estate [1994] 2 SCR 807…………………………………… Easingwood v Cockcroft [2016] 1675

Tate

v Hilbert (1793) 2 Ves 111…………………………………………….. Blackett v Darcy [2006] 581; King v Chiltern Dog Rescue [2015] 1225 CA

Tate Gallery, trustees of the

v Duffy Construction [2007] EWHC 361 (TCC)…………………….. Rathbone Brothers Plc v Novae Corporate Underwriting [2015] 301

Tavoulareas

v Tavoulareas [1998] 2 FLR 418………………………………………. A v A [2009] 1

Taxation of Costs, re; Re A solicitor

[1936] 1 KB 523………………………………………………………… Bentine v Bentine [2014] 197

Taylor

re, [1923] 1 Ch 99……………………………………………………….. Vocicevic v Aleksic [2018] 1545

in re [1957] 1 WLR 1043……………………………………………….. Bassett v Basset [2005] 51

v Bhail [1995] EWCA Civ 54…………………………………………... Q v Q [2009] 1591

v Bowers (1875-76) 1 QBD 291 ………………………………………... Collier v Collier [2003] 617; Patel v Mirza [2014] 1567 CA; Watts v Watts

[2014] 1781

v Davies [1920] AC 636………………………………………………… Dubai Aluminium Co Ltd v Salaam [2003] 163; Gwembe Valley

Development Co Ltd v Koshy [2004] 97 CA; Nolan v Nolan [2004] 1261;

Cattley v Pollard [2007] 245; JJ Harrison (Properties) Ltd v Harrison

[2001] 1327; Dubai Aluminium v Salaam [2003] 189; Peconic Industrial

Developments Ltd v Lau Kwok Fai [2009] 121; Peconic Industrial

Development Ltd v Lau & ors [2009] 999; Sinclair Investments v

Versailles Trade Finance [2011] 839; Central Bank of Nigeria v Williams

[2012] 745; Bagus Investments Ltd v Kastening [2012] 1675; Williams v

Central Bank of Nigeria [2014] 873 SC

v Dickens [1998] 1 FLR 806…………………………………………… Gillett v Holt [2000] 195 CA; Jennings v Rice [2001] 871 HC; Jiggins v

Brisley [2003] 1141; Thorner v Major [2008] 1289 CA

v Director of the Serious Fraud Office [1999] 2 AC 177……………. Bowman v Fels [2005] 481 CA

421

v Fitzpatrick 1979 JJ 1………………………………………………… Duckett v Backhurst [2006]1729 JCA

v Lawrence [2002] EWCA Civ 90…………………………………….. Chellaram v Chellaram [2002] 675; Watson v Perotti [2002] 913;

Couwenbergh v Valkova [2004] 937 CA

v Motability Finance Ltd [2004] EWHC 2619……………………….. Investec v Glenalla [2017] 205

v Midland Bank Trust Co Ltd [2002] WTLR 95…………………… Re Morgan, Griffin v Wood [2008] 73

v Plumer (1815) 3 M&S 562………………………………………….. Sinclair Investments v Versailles Trade Finance [2011] 1043

v Popham (1782) 1 Bro CC 168; 28 ER 1059………………………… Re Bowles (Dec’d), Hayward v Jackson [2003] 329; Allardyce v Roebuck

[2004] 779

v Salmon (1838) 4 My & Cr 134………………………………………. FHR European Ventures v Mankarious [2013] 631

v Taylor (1853) 10 Hare 475…………………………………………… Banks v National Westminster Bank plc [2006] 1693

v Taylor (1910) 10 CLR 218…………………………………………… The Independent Schools Council v Charity Comm. [2012] 41

v Waldridge (1979) 2 SCR 616………………………………………… Pecore v Pecore [2007] 1591

Taylor’s Application, re

[1972] 2 QB 369………………………………………………………… Bailey v Warren [2006] 753

Taylor Venture Ltd, trustee of

v 554925 BC Ltd (2004) 7 CBR (5th) 8…………………………………. Giles v Westminster Savings Credit Union [2006] 1745

Taylors Fashions Ltd

v Liverpool Victoria Trustees Co Ltd [1982] QB 133……………….. Gillett v Holt [2000] 195 CA; Jennings v Rice [2002] 367 CA; Lloyd v

Dugdale [2002] 863; Jiggins v Brisley [2003] 1141; Evans v HSBC Trust

Co (UK) Ltd [2005] 1289; Thorner v Curtis [2008] 155 HC; Clark v Clark

[2006] 823; Thorner v Major [2008] 1289 CA; Thorner v Major [2009]

713HL; Yeoman’s Row Management Ltd v Cobbe [2006]1473 CA;

Yeoman’s Row Management Ltd v Cobbe [2008]1461 HL; Herbert v

Doyle [2009] 589; Hopper v Hopper [2009] 805; McGuane v Welch [2009]

1201; Q v Q [2009] 1591; Sheffield v Sheffield [2014] 1039; Southwell v

Blackburn [2015] 147; Fielden v Christie-Miller [2015] 1165; Preedy v

Dunne [2015] 1795

TC Coombs

v IRC [1991] 2 AC 283 ……………………………………………….. M v M [2013] 1725

TCB Creditor Recoveries Ltd

v Arthur Andersen LLP [2007] CILR N [14]…………………………. Helmsman Ltd v Bank of New York Trust Co [2013] 75

Tchenguiz

422

v Imerman [2010] EWCA Civ 908…………………………………….. M v M [2013] 1725

T & D Industries, re

[2000] 1 WLR 646................................................................................... MF Global UK Ltd, re Investment Bank Regulations [2015] 1427

Tebbs (deceased), re

[1976] 1 WLR 924……………………………………………………… Iliffe v Trafford [2002] 507

Tebbutt

v Haynes [1981] 2 All ER 238…………………………………………. A v A [2009] 1; DR v GR [2013] 1123

Technotrade Ltd

v Larkstore Ltd [2006] EWCA Civ 1079…………………………….. Starglade Properties Ltd v Nash [2010] 1267

Teheran-Europe

v ST Bolton tractors [1968] 2 QB 53…………………………………. Harb v Abdul Aziz [2016] 287

Telesystem Intl. Wireless Inc

v CVC/Opportunity Equity Partners LP [2002] CILR N [21]……… Helmsman Ltd v Bank of New York Trust Co [2013] 75

Telnikoff

v Matusevitch [1991] 1 QB 102………………………………………. Ratiu v Conway [2006] 101

Telstra Super Pty Ltd

v Flegeltaub [2000] 2 VR 276……………………………….. Crowe v Stevedoring Employees Retirement Fund Pty Ltd [2005] 1271

Tempest

v Lord Camoys (1882) 21 Ch D 571…………………………………… Re Merry deceased, Meredith v Plaxton [2003] 425; Sieff v Fox [2005] 891

Temple Legal Protection Ltd

v QBE Insurance (Europe) Ltd [2009] Lloyd’s Rep IR 544…………. Angove’s Pty Ltd v Bailey [2016] 1309

Templeman

v Jacobs [1996] STC 991………………………………………………. Dextra Accessories v Macdonald [2003] 349 SpC

Templeton (HMIT)

v Jacobs [1996] 1 WLR 1433………………………………………….. Rangers v A-G for Scotland [2017]1093

Templeton Insurance Ltd

v Brunswick [2012] EWHC 1522 (Ch)………………………………… Hutchings v HMRC [2015] 1359

Tennant

v Smith (Surveyor of Taxes) [1892] AC 150………………………….. Rangers v A-G for Scotland [2017]1093

Tennent

v City of Glasgow Bank (1879) 6 App Cas 615……………………….. Bainbridge v Bainbridge [2016] 943

Terry

423

v Federal Commissioner of Taxation (1920) 27 CLR 429…………… CPT Custodian Ltd v Commissioner of State Revenue [2006] 447

v Painton [1894] P 151………………………………………………… Sharp v Hutchins [2015] 1269

Tesco Stores

v Pook [2003] EWHC 823 Ch…………………………………………. Crown Dilmun v Sutton [2004] 497

Tett

v Phoenix Property [1986] BCLC 149……………………………….. Cottrell v King [2005] 63; Hurst v Crampton Bros (Coopers) Ltd [2003]

659

Teulon

v Seaton (1885) 12 R 971……………………………………………… Roberts v Gill [2010] 1223 SC

T(G)

v Griffiths [1977] 5 WWR 203………………………………………… Re The Christian Brothers of Ireland in Canada [2004] 1079

Thackwell

v Barclays Bank [1986] 1 All ER 676…………………………………. Halley v The Law Society [2003] 845; Watts v Watts [2014] 1781

Thames Guaranty Ltd

v Campbell [1985] 1 QB 210…………………………………………… The Mortgage Corporation v Lewis Silkin [2000] 357

Thames Valley Housing Association

v Elegant Homes (Guernsey) Ltd [2011 EWHC 1288 Ch D…………. Adepoju v Akinola [2017] 187; Nield-Moir v Freeman [2018] 255

Thelluson

v Woodford (1806) 13 Ves Jun 209……………………………………. Re Trafford Community Leisure Trust [2006] 543; Scarfe v Matthews

[2012] 1579; Trustees of Mrs PL Travers Will Trust v HMRCC [2013]

1831

Thoars, dec’d, re

Reid v Ramlort [2002] EWHC 2416 (Ch)…………………………….. Re Claridge [2011] 1681

Reid v Ramlort (No 2) [2004] EWCA Civ 800……………………….. Re Claridge [2011] 1681

Thoday

v Thoday [1964] P 181…………………………………………………. Mubarak v Mubarik [2009] 1543 JCA

Thom’s Executrix

v Russel &Aitken 1983 SLT 335………………………………………. White v Minnis [2000] 755

Thomas

re [1930] Ch 194………………………………………………………... Sutton v England [2010] 335; Re Z Trust, MEP v Rothschild Trust

Cayman Ltd [2011] 735; Southgate v Sutton [2011] 1235

v Baptiste [2002] AC 1…………………………………………………. Westminster City Council v Porter [2003] 135

424

v IRC [1981] STC 382………………………………………………….. Crawford’s Trustees v HMRC [2005] 797

v Jones [1928] P 162…………………………………………………… Clancy v Clancy [2003] 1097; Perrins v Holland [2010] 1415 CA

v Kent (unreported, 8 July 2005, HC)………………………………….. Thomas v Kent [2007] 177 CA

[2007] WTLR 177 CA…………………………………………. Scarfe v Matthews [2012] 1579

(HMIT) v Marshall (1953) 34 TC 178………………………………… Jones v Garnett (HMIT) [2005] 729; Jones v Garnett (HMIT) [2006] 67

v Secretary of State for India (1870) 18 WR 312…………………….. Dawson-Damer v Taylor Wessing LLP [2016] 253

v Thomas [1995] 2 FLR 668……………………………………………. A v A [2009] 1; PJC v ADC [2009] 1419; B v B [2010] 1689; Whaley v

Whaley [2011] 1267; BJ v MJ [2012] 395; Tchenguiz-Imerman v

Imerman [2014] 135; P v P [2015] 1039; Quan v Bray [2015] 885

v Thomas [1996] EWCA Civ 731……………………………………… Re C [2009] 55

v The Times Book Co [1996] 1 All ER 241…………………………… Scott v HMRC [2015] 1461; Hamilton v Hamilton [2016] 1699

Thomas, in the Estate of, in the Estate of Bowly

(1918) 34 TLR 626……………………………………………………… Re Servoz-Gavin (dec'd), Ayling v Summers [2009] 1657

Thomas and Agnes Carvel Foundation

v Carvel [2007] WTLR 1297…………………………………………… Re Steel, Angus v Emmott [2010] 351; Alkin v Raymond [2010] 1117;

Dobson v Heyman [2010] 1153; Kershaw v Micklethwaite [2011] 413;

Burgess v Hawes [2012] 423; Khan v Crossland [2012] 841; Scott v Scott

[2012] 1439; Re Goodman (deceased) [2013] 1181; National Westminster

Bank v Lucas [2014] 637; Muckian v Hoey [2014] 1255; Littlewood v

Morley [2017] 591

Thomas Bates & Sons Ltd

v Wyndham’s (Lingerie) Ltd [1981] 1 WLR 505…………………… Chisholm v Chisholm [2011] 187; Oatley v Oatley Powney [2014] 1433

Thomason

v Campbelltown Municipal Council (1939) 39 SR (NSW) 347……… Re Macedonian Orthodox Community Church St Petka Inc’s application

[2007] 1429

Thompson

v Brown [1981[ 1 WLR 744……………………………………………. Adams v Schofield [2004] 1049

v Clive (1848) 11 Beav 475……………………………………………. Close Trustees (Switzerland) SA v Vildosola [2008] 1543

v Commissioner of Police of the Metropolis [1998] QB 498………… Ratiu v Conway [2006] 101

v Leach (1690) 2 vent 198……………………………………………… Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2002] 337

v Simpson (1841) 1 Dr & War 459…………………………………….. Kain v Hutton [2007] 1751 NZCA

v Thompson [1986] Fam 38……………………………………………. Avis v Turner [2007] 1521; Re Peck, Hall v Peck [2011] 605

425

Thompson’s Settlement Trusts, re,

[1986] Ch 99…………………………………………………………… Cardigan v Moore [2012] 931

Thompson v Alexander [1905] 1 Ch 229……………………………… Jasmine Trustees v Wells & Hind [2007] 489

Thompson’s Trustee in Bankruptcy

v Heaton [1974] 1 WLR 605…………………………………………… Ward v Brunt [2000] 731

Thompstone

v Tameside & Glossop Acute Services NHS Trust

[2006] EWHC 2904 QB ……………………………………….. Re JDS, Smythe v JDS [2012] 475

Thomson

v Clydesdale Bank [1893] AC 282……………………………………. Sinclair Investments v Versailles Trade Finance [2011] 839; Sinclair


v Lord Clanmorris [1900] 1 Ch 718…………………………………… Wood v HMRC [2016] 1463

v Thomsom [1896] P 263………………………………………………. Harb v King Fahd bin Abdul Aziz [2006] 609

Thorner

v Major [2009] WTLR 713; [2009] UKHL 18………………………… Stallion v Albert Stallion Holdings (Great Britain) Ltd [2009] 1437;

Macdonald v Frost [2009] 1815; Suggitt v Suggitt [2011] 1841 Ch; Suggitt

v Suggitt [2012] 1607 CA; Bradbury v Taylor [2013] 29; Clarke v Meadus

[2013] 199; Creasey v Sole [2013] 931; Walden v Atkins [2013] 1465;

Southwell v Blackburn [2015] 147; Wright v Waters [2015] 353; Fielden v

Christie-Miller [2015] 1165; Herbert v Doyle [2015] 1573; Preedy v

Dunne [2015] 1795; Davies v Davies [2016] 1175; Matchmove v Dowding

[2017] 265; Legg v Burton [2017] 1017; James v James [2018] 1313

Thornhill, in re

[1904] WN 112 …………………………………………………………. Re Merry deceased, Meredith v Plaxton [2003] 425

Thornley, re

(1928) 7 ATC 178………………………………………………………. Executors of MacArthur v HMRCC [2008] 1185

Thornton

v Howe (1862) 31 Beav 14…………………………………………….. Re Church of Scientology (E&W) [2005] 1151

Thorp and the Real Property Act 1900, re [1962] NSWR 889………………………………………………………. Cawley v Lillis [2013] 559

Thorpe

v Goodall (1811) 17 Ves 388…………………………………………… Tasarruf Mevduati v Merrill Lynch [2010] 1287; Tasaruff Mevduati

426

Sigorta Fonu v Merrill Lynch Tasaruff Mevduati [2011] 1083; Sigorta

Fonu v Merrill Lynch [2011] 1249

v HMRC [2009] WTLR 1239………………………………………….. Salinger v HMRC [2016] 1833

v Revenue & Customs [2008] UKSPC 00683………………………… Thorpe v HMRCC [2009] 1269

Three Rivers DC

v Governors and Company of the Bank of England [1996] QB 292… Roberts v Gill [2010] 1223 SC

v Governors and Company of the Bank of England [2001] 2 All ER 513……………………………………………. The Law Society v Southall [2002] CA 1151; Sinclair Investment

Holdings SA v Versailles Trade Finance Ltd [2006] 1655; Dellal v Dellal

[2015] 1137; Fielden v Christie-Miller [2015] 1165

v Govenors and Company of the Bank of England

[2003] 1 WLR 210……………………………………………… North Shore Ventures Ltd v Anstead Holdings Inc [2012] 1241; Dalriada

Trustees v Woodward [2012] 1489

v Governors and Company of the Bank of England (No 3)

[2003] 2 AC 1 ………………………………………………… High Commissioner for Pakistan v Nizam of Hyderabad [2016] 1763

v Governors and Company of the bank of England (No 4)…………. Twin Benefits Ltd v Barker [2017] 729

v Governors and Company of the Bank of England (No 6) [2004] QB 916 (CA); [2005] 1 AC 610 (HL) …………………. Bowman v Fels [2005] 481 CA; C v C (No 2) [2007] 753; Behague v

HMRC [2014] 187

v Bank of England [2006] EWHC 816 Comm………………………… Wingate v Butterfield Trust (Bermuda) Ltd (Costs) [2008] 543

Throp v

Trustees & Executors & Agency Co of New Zealand Ltd

[1945] NZLR 483……………………………………………… Patchett v Williams [2006] 639

Thurgood, re

(1854) 19 Beav 541……………………………………………………… Bentine v Bentine [2014] 197

Thwaite

v Thwaite [1982] Fam 1 ……………………………………………….. Soulsbury v Soulsbury [2007] 1841

Thwaites

v Foreman (1884) 1 Coll 409…………………………….……………. RSPCA v Sharp [2011] 311

Tierney

v King [1983] 2 Qd R 580……………………………………………… Wendt v Orr [2005] 223; Crowe v Stevedoring Employees Retirement

427

Fund Pty Ltd [2005] 1271; An application for information about a trust

[2015] 559

v Tough [1914] 1 IR 142……………………………………………….. Hanchett–Stamford v A-G [2009] 101

Tiger

v Barclays Bank Ltd [1952] 1 All ER 85………………………………. Re the K Trust [2016] 1225

Tillack

v Tillack [1941] VLR 151……………………………………………… Hostick v The New Zealand Railway & Locomotive Society Waikato


Tilley

v Tilley (1979) 10 Fam Law 89…………………………………………. Minwalla v Minwalla [2006] 311

Tilley’s Will Trusts, re

[1967] Ch 1179 …………………………………………………………. Sinclair Investments v Versailles Trade Finance [2011] 839; Sinclair


Tillott, in re

[1892] 1 Ch 86………………………………………………………….. Schmidt v Rosewood [2003] 565 PC; RNLI v Headley [2016] 1433; Lewis v

Tamplin [2018] 215

Timac Agro Deutschland Gmbh

v Finanzamt Sankt Augustin C—388/14; EU:C:2015:829…………… Panayi A&M Sett Trusteesv HMRC [2018]1497

Timber Engineering Co Pty Ltd

v Anderson [1980] 2 NSWLR 488…………………………………… Ultraframe (UK) Ltd v Fielding [2007] 835

Time Products

v Combined English Stores (unreported 2nd Dec 1974)……………… Banner Homes v Luff Developments [2000] 473; Yeoman’s Row

Management Ltd v Cobbe [2008]1461 HL

Timmis, re

Nixon v Smith [1902] 1 Ch 176 ………………………………………... Davies v Sharples [2006] 839

Timpson’s Executors

v Yerbury [1936] 1 KB 645……………………………………………. Sheffield v Sheffield [2014] 1039

Tinker

v Tinker [1970] P 136; 1 All ER 540…………………………………… Collier v Collier [2003] 617; Slater v Simm [2007] 1043; A v A [2009] 1;

Griffiths v Cork [2009] 955; Q v Q [2009] 1591; O’Kelly v Davies [2016]

333

Tinker’s Settlement, in re

428

[1960] 1 WLR 1011…………………………………………………….. Re T Settlement [2002] 1529; Mubarak v Mubarik [2009] 1543 JCA

Tinline

v White Cross Insurance Association Ltd [1921] 3 KB 327………… Henderson v Wilcock [2016] 475

Tinsley

v Milligan [1994] 1 AC 340……………………………………………. Collier v Collier [2003] 617; Halley v The Law Society [2003] 845; Slater v

Simm [2007] 1043; Gibson v HMRC Prosecution Office [2008] 1605;

Barrett v Barrett [2009] 201; Q v Q [2009] 1591; Patel v Mirza [2013]

1755; Patel v Mirza [2014] 1567 CA; Watts v Watts [2014] 1781; O’Kelly v

Davies [2016] 333

Tintern Close Residents Society Ltd

v Winter [1995] STC (SCD) 57 ……………………………………… Executors of Stedman v IRC [2002] 1357

Tintin Exploration Syndicate Ltd

v Sandys (1947) 111 Lt 412…………………………………………… Ultraframe (UK) Ltd v Fielding [2007] 835

Tippett

v Tippett (1865) LR 1 P & D 54……………………………………….. Re Ritchie (dec’d) Ritchie v Joslin (costs) [2009] 885

Tito

v Waddell (No 2) [1977] Ch 106……………………………………….. JJ Harrison (Properties) Ltd v Harrison [2001] 1327; Bath & N E

Somerset Council v Attorney-General [2002] 1257; Gwembe Valley

Development Co Ltd v Koshy [2004] 97 CA; Patchett v Williams [2006]

639; Official Assignee in Bankruptcy v Wilson [2008] 1235; Trinkler v

Beale [2009] 1091; Walker v Walker [2010] 1617; Re Peck, Hall v Peck

[2011] 605; Cardigan v Moore [2012] 931; Barnsley v Noble [2016] 1501;

High Commissioner for Pakistan v Nizam of Hyderabad [2016] 1763

Tiverton Estates Ltd

v Wearwell Ltd [1975] Ch 146………………………………………… Irani v Irani [2006] 1561

Tjaskemolen, The

[1997] Lloyd’s Rep 465 ………………………………………………… Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2004] 1; Prest v


TL

v ML (Ancillary Relief: Claim against Assets of Extended Family) [2005]EWHC 2860 (Fam)……………………………………… A v A [2009] 1; Re C [2009] 55; PJC v ADC [2009] 1419; BJ v MJ [2012]

395

429

Todd

re [1926] P 173 ………………………………………………………… Re Baldry [2004] 609

v Adams & Chope (t/a Trelawney Fishing Co)

[2002] 2 Lloyd’s Rep 293……………………………………… Agulian v Cyganik [2006] 565 CA

v Thompson (1863) 9 LT 177………………………………………….. Barrett v Bem [2011] 1117 Ch D; Barrett v Bem [2012] 567 CA

Tollet

v Tollet (1728) 2 Peere Wms 489………………………………………. Re The Shinorvic Trust [2013] 337; English v Keats [2018] 91

Tolstoy Miloslavsky

v United Kingdom (1995) 20 EHRR 442……………………………… PNPF Trust Company Ltd v Taylor [2009] 1215

Tomlinson

v Glyn’s Executor & Trustee Co Ltd [1969] 45 TC 600……………… McLaughlin v HMRCC [2012] 855

Tompkins

v Simmons (1930) 44 CLR 546………………………………………… Bassett v Basset [2005] 51

Toor

v Bank of Montreal (1992) 2 Bank LR 8……………………………… Abou-Rahmah v Abacha [2006] 377

Tootal Broadhurst Lee Co Ltd

v IRC (1949) 29 TC 352………………………………………………… IRC v George [2003] 471; Clark v HMRC [2005] 1465; McCall v HMRCC

[2008] 865; McCall v HMRCC [2011] 1823

Toovey

v Milne (1819) 2 B&A 683……………………………………………... Twinsectra v Yardley [2000] 527 CA; Twinsectra Ltd v Yardley [2002]

423 HL; Kingate Global Fund Ltd v Knightsbridge (USD) Fund [2010]

1201

Topham

v Duke of Portland (1869) LR 5 Ch App 40…………………………… Wong v Burt [2005] 291; Sieff v Fox [2005] 891

Toprak Enerji Sanayi AS

v Sale Tilney Technology plc [1994] 1 WLR 840……………………. Roberts v Gill [2010] 1223 SC

Tornroos

v Crocker [1957] Can LII 44…………………………………………… Gonder v Evans [2011] 41

Toronto Aged Men’s and Women’s Homes

v Loyal True Blue and Orange Home (2003) 68 OR (3rd) 777……….. Sidney & North v British Columbia [2017] 135

Toronto-Dominion Bank

v Oberoi [2002] All ER(D) 313 ………………………………………. AC v DC [2013] 747

430

Tournier

v National Provincial and Union Bank of England [1924] 1 KB 46…. Re B [2013] 763

Town Investments

v Department of the Environment [1977] 1 All ER 813……………… McCall v HMRCC [2008] 865; Ramsay v HMRCC [2013] 307; Ramsay v

HMRCC [2013] 1773

Towndrow, re

Gratton v Machen [1911] 1 Ch 662……………………………………. Murray v BA Peters [2011] 1661

Townley

v Bedwell (1808) 14 Ves Jun 592; 33 ER 812…………………………. Pennington v Waine (No 2) [2003] 1011

Townsend

v Moore [1905] P 66……………………………………………………. Lamothe v Lamothe [2006] 1433; Perdoni v Curati [2012] 506 ChD

Townson

v Tickell (1819) 3 B&Ad 31……………………………………………. Re the Esteem Settlement [2001] 655;Smith v Smith [2001] 1205; Re the

Esteem Settlement, Grupo Torras SA v Al-Sabah [2002] 337

Toyama Pty Ltd

v Landmark Building Developments Pty Ltd [2007] NSWSC 55…… Brudenell-Bruce v Moore [2015] 373

Tradegro (UK) Ltd

v Wirmore Street Investments Ltd [2011] EWCA Civ 268…………. Hughmans Solicitors v Central Stream Services Ltd [2012] 1559;

Hughmans Solicitors v Central Stream Services Ltd [2013] 239 CA;


Transparency in the Court of Protection: Publication of Judgments

[2014] COPLR 78………………………………………………………. Public Guardian v SR & NC [2015] 1057

Transport Industries Insurance Co Ltd

v Longmuir [1997] 1 VR 125…………………………………………. Nolan v Nolan [2004] 1261

Travis

v Milne (1851) 9 Hare 141…………………………………………….. Roberts v Gill [2010] 1223 SC

Treadwell, Joan deceased, re

The Public Guardian v Lutz[2013] WTLR 1445…………………….. Re Gladys Meek, Jones v Parkin [2014] 1155

Treasury Solicitor

v Regester [1978] 1 WLR 446…………………………………………. Jemma Trust Co Ltd v D’Arcy Liptrott [2003] 236; Jemma Trust Co Ltd v



431

Trenchard, in re

[1902] 1 Ch 378………………………………………………………… Re Z Trust, MEP v Rothschild Trust Cayman Ltd [2011] 735

Trendtex Trading Corp

v Central Bank of Nigeria [1977] QB 529……………………………. Daraydan Holdings Ltd v Solland Int. Ltd [2004] 815

Trennery

v West [2005] WTLR 205 HL………………………………………….. Herman v HMRCC [2007] 1201; Burton v HMRCC [2009]

Trevor

v Whitworth (1887) 12 App Cas 409………………………………….. Kingate Global Fund Ltd v Knightsbridge (USD) Fund [2010] 1201

Tribe

v Tribe [1995] 3 WLR 913…….……………………………………….. Collier v Collier [2003] 617; Levin v Beatt [2007] 1029; Q v Q [2009]

1591; M v M [2013] 1725; Patel v Mirza [2013] 1755; Patel v Mirza [2014]

1567 CA; Watts v Watts [2014] 1781

Trident General Insurance Co Ltd

v McNiece Bros Pty Ltd (1988) 165 CLR 107………………………… Re Barlow, Dalton v Ellis [2008] 1333

Trider, re

[1978] Carswell NS 76………………………………………………….. Critchley v Critchley [2008] 1563

Triffitt’s Settlement, in re,

[1958] Ch 852…………………………………………………………… Tassaruf Mevduati Sigorta Fonu v Merrill Lynch Bank and Trust


Merrill Lynch [2011] 1083; Tasaruff Mevduati Sigorta Fonu v Merrill

Lynch [2011] 1249

Trimmer

v Lax, Estate of MA Fresen (unreported, NSW SC, 9 May 1997)……. Miskelly v Arnheim [2009] 1529 NSWSC

Trocette Property Co Ltd

v GLC (1974) 28 P & CR 408………………………………………….. Executors of MacArthur v HMRCC [2008] 1185

Trollope & Colls Ltd

v North West Metropolitan Hospital Board [1973] 1 WLR 601…….. Dominion Corporate Trustees Ltd v Capmark Bank [2011] 1747; Bieber v

Teathers [2013] 1

Trotman

v North Yorkshire CC [1999] LGR 584………………………………. Balfron Trustees Ltd v Petersen [2002] 157

Trottier

v Rajotte [1940] SCR 203…………………………………………….. Re Foote Estate [2012] 1161

432

Trotton, Matter of

(1904) 179 NY 122…………………………………………………….. Pecore v Pecore [2007] 1591

Trude, in re

[1926] P 173……………………………………………………………. Re Baldry [2004] 609

Trummer’s application, re

[1999] ECR I-1661……………………………………………………… vanHilten-van der Heijden’s heirs v Inspecteur van de Belastingdienst

[2006] 919

Trust Estate of Armand Guibert and Ann Hayling his Wife, re the (1852) 16 Jur 853……………………………………………………….. Re Beatty’s Will Trusts (No 2), Brooke v Thompson-Jones [2008] 1351

Trustees of the BT Pension Scheme

v HMRC [2013] UKUT 105 (TCC)…………………………………… Routier v HMRC [2017] 1119

[2015] EWCA Civ 713……………………………………… Routier v HMRC [2017] 1119

Trustees of the Estate Mortgage Fighting Fund Trust

v Federal Comr of Taxation [2000] 175 ALR 482……………………. Raftland Pty Ltd v Federal Commissioner of Taxation [2006] 657;

McKnight v Ice Skating Queensland Incorporated [2009] 989 QSC

Trustees Executors and Agency Co

v Scott (1898) 24 VLR 522…………………………………………….. Re Clements Estate [2007] 1717

Trustor AB

v Smallbone (No 2) [2001] 1 WLR 1177……………………………….. Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2004] 1;

Ultraframe (UK) Ltd v Fielding [2007] 835; Kakay v Frearson [2010]

1029 HCIoM; Prest v Petrodel Resources Ltd [2013] 1249

TSB Bank plc

v Camfield [1995] 1 WLR 430………………………………………… Bainbridge v Bainbridge [2016] 943;

v Marshall (1998) 3 EGLR 100 ……………………………………….. The Mortgage Corporation v Lewis Silkin [2000] 357

TSB Bank International

v Chabra [1992] 1 WLR 231………………………………………….. Re the Esteem Settlement, Grupo Torras SA v Al-Sabah [2004] 1;

Dadourian Group Int Inc v Simms [2006] 239; DR v GR [2013] 1123; JSC

Mezhdunarodniy Promy’nniy Bank v Pugachev [2015] 1761

Tsirlis and Kouloumpas


Tuck’s Settlement, re

Public Trustee v Tuck [1978] Ch 49………………………………….. AN v Barclays Private Bank & Trust (Cayman) Ltd [2007] 565;

433

Creasey v Sole [2013] 931

Tucker

v Mobile Infirmary Association (1915) 68 SR 4……………………… Re The Christian Brothers of Ireland in Canada [2004] 1079

Tuczka

v HMRCC [2010] WTLR 715………………………………………….. Tuczka v HMRCC [2011] 1099

Tudball

v Medlicott (1889) 59 LT 370………………………………………… Re Nordea Trust Co Ltd [2010]1393

Tunstall

v Steigmann [1952] 2 All ER 417……………………………………… Lloyd v Dugdale [2002] 863

Turkey

v Awadh [2006] WTLR 553……………………………………………. Kite v Rasini [2009] 969; Smith v Cooper [2011] 691; Evans v Lloyd

[2013] 1137; Hart v Burbridge [2013] 1191; Hart v Burbidge [2014] 1361

CA; Hart v Burbidge [2015] 1203 CA; Crossfield v Jackson [2015] 1519

Turkstra Ltd

v Richards [1926] TPD 276…………………………………………… Jowell v Bramwell-Jones [2002] 31

Turner

v Grovit [2002] 1 WLR 107……………………………………………. Tadros v Barratt [2014] 1753

[2005] 1 AC 101……………………………………………… Tadros v Barratt [2014] 1753

v Hancock (1882) 20 ChD 303…………………………………………. Singh v Bhasin [2000] 275; Galmerrow Securities v National Westminster

Bank [2002] 129; Alhamrani v Alhamrani [2008] 941 JCA; Davies v

Watkins [2013] 221; Blades v Isaac [2016] 589;

v Turner [1984] Ch 100………………………………………………. Galmerrow Securities v National Westminster Bank [2002] 129; Re Barr’s

Settlement Trusts [2003] 151; Re the Esteem Settlement, Grupo Torras SA

v Al-Sabah [2004] 1; Sieff v Fox [2005] 891; Pitt v Holt; Futter v Futter

[2011] 623 CA; Re A Trust, B v C [2011] 745; Futter v HMRCC; Pitt v

HMRCC [2013] 977

v Turner [2012] CSOH 41……………………………………………. Re DP, The Public Guardian v JM [2014] 979

Turner’s Estate, re

[2004] WTLR 1467……………………………………………………. Re Walters, Olins v Walters [2008] 329 ChD

Turner’s Will Trusts, re

District Bank v Turner [1937] Ch 15…………………………………. Jasmine Trustees v Wells & Hind [2007] 489

Turton

434

v Turton [1988] Ch 542………………………………………………… Oxley v Hiscock [2004] 709

Tweddle

v Atkinson (1861) 1 B & S 393……………………………………….. Re Barlow, Dalton v Ellis [2008] 1333

Twigger, re

[1989] 3 NZLR 329……………………………………………………. Christian Brothers of Western Australia Inc’s Trusteesv A-G of Western


Twinsectra Ltd

v Yardley [2002] WTLR 423………………………………………….. Bath & NE Somerset Council v Attorney-General [2002] 1257;

Re Woodland-Ferrari [2002] 1539; Re Russell-Cooke Trust Co [2003] 81;

Youyang Pty Ltd v Minter Ellison [2003] 753; Halley v The Law Society

[2003] 845; Shalson v Russo [2003] 1165; Re the Esteem Settlement,

Grupo Torras SA v Al-Sabah [2004] 1; Niru Battery Manufactoring Co v

Milestone Trading [2004] 377; Crown Dilmun v Sutton [2004] 497; Patel

v London Borough of Brent [2004] 577; Barlow Clowes International v

Eurotrust International [2004] 1365; Barlow Clowes International Ltd (in

liquidation) v Eurotrust International Ltd [2005] 1453; Abou-Rahmah v

Abacha [2006] 377; Charter Plc v City Index Ltd [2006] 1705; Giles v

Westminster Savings Credit Union [2006] 1745; Re Horley Town FC,

Hunt v McLaren [2006] 1817; Abou-Rahmah v Abacha [2007] 1 CA;

Barnes v Tomlinson [2007] 377; Ultraframe (UK) Ltd v Fielding [2007]

835; Templeton Insurance Ltd v Penningtons Solicitors LLP [2007] 1103;

Re Farepak Food & Gifts Ltd, Dubey v HMRCC [2007] 1407; Kingate

Global Fund Ltd v Knightsbridge (USD) Fund [2010] 1201; Starglade

Properties Ltd v Nash [2010] 1267; Habana Ltd v Kaupthing Singer &

Friedlander [2011] 275; Du Preez v Kaupthing Singer & Friedland (IoM)

[2011] 561; Spread Trustee Co Ltd v Hutcheson [2012] 317; Independent

Trustte Services v GP Noble Trustees [2012] 1171; Bieber v Teathers

[2013] 1; Gabriel v Little [2013] 419; Patel v Mirza [2013] 1755; Wise v

Jiminez [2014] 163; Charity Commission v Framjee [2014] 1489;

Libertarian Investments Ltd v Hall [2015] 241; The Law Society v Elsdon

[2015] 1601; Bellis v Challinor [2016] 43

Twist

435

v Tye [1902] P 92………………………………………………………. Kostic v Chaplin [2008] 655; Shovelar v Lane [2011] 1411; Wharton v

Bancroft (costs) [2012] 727

Twoh International


Twycross

v Grant (1878) 4 CPD 40……………………………………………… Daniels v Thompson [2004] 511

Tyco Fire & Integrated Solutions (UK) Ltd

v Rolls Royce Motor Cars Ltd [2008] EWCA Civ 286……………….. Rathbone Brothers Plc v Novae Corporate Underwriting [2015] 301

Tynewydd Labour Working Men’s Club and Institute Ltd

v Customs and Excise Commissioners [1979] STC 570 …………….. Hutchings v HMRC [2015] 1359

Typhoon 8 Research Ltd

v Seapower Resources International Ltd [2002] 2 HKLRD 660……. Kao Lee & Yip v Koo [2003] 1283

Tyrell

v Bank of London (1862) 10 HL Cas 26………………………………. Sinclair Investments v Versailles Trade Finance [2011] 1043; FHR

European Ventures v Mankarious [2013] 631; FHR European Ventures v

Cedar Capital Partners [2014] 1135

v Painton [1984] P 151…………………………………………………. Gill v Woodhall [2011] 251; Re Stolkin [2013] 1793; Walker v Badmin

[2015] 493

U

UBS AG

v HMRC [2016] UKSC 13……………………………………………... Rangers v A-G for Scotland [2017]1093

UBS AG (London Branch)

v Kommunale Wasserwerke Leipzig GmbH

[2014] EHC 3615 (Comm)…………………..………………… Khouj v Acropolis Capital Partners Ltd [2017] 83

UCB Bank plc

v Beasley [1995] NPC 144…………………………………………….. Scott v Southern Pacific Mortgages Ltd [2015] 1067

436

UCC

v Bender [2006] JLR 242……………………………………………….. Bagus Investments Ltd v Kastening [2012] 1675

Udall

v Capri Lighting Ltd [1988] 1 QB 907………………………………… Santander UK plc v RA Legal Solicitors [2014] 813 CA

Udney

v Udney (1869) LR 1 Sc & Div 441…………………………………….. Mrs F & S2 v CIR [2000] 505; Re Shaffer, Morgan v Cilento [2004] 457;

Mark v Mark [2005] 1223; Agulian v Cyganik [2006] 565 CA; Gaines-

Cooper v HMRCC [2007] 101 SC; Gaines-Cooper v HMRCC [2008] 209

HC; Haji-Ioannou v Frangos [2009] 1747; Peters v Pinder [2011] 1379;

Re Foote Estate [2012] 1161; Re Sylvester [2014] 127; Kebbeh v Farmer

[2016] 1011; J v U; U v J (no 2) (Domicile) [2017] 565; Henderson v

HMRC [2017] 949

Uglow

v Uglow [2004] WLTR 1183…………………………………………… Thorner v Curtis [2008] 155 HC; Thorner v Major [2008] 1289 CA;

Thorner v Major [2009] 713 HL; Bye v Colvin-Scott [2010] 1; Suggitt v

Suggitt [2012] 1607 CA; Walden v Atkins [2013] 1465

Ulrich

v Treasury Solicitor [2005] WTLR 385 ………………………………. Cawdron v Merchant Taylors’ School [2010] 775; Cuppage v Lawson

[2011] 975

v Ulrich [1968] 1 WLR 180…………………………………………… Stack v Dowden [2007] 1053 HL

Ultraframe (UK) Ltd

v Fielding [2004] RPC 24………………………………………………. Ultraframe (UK) Ltd v Fielding [2007] 835

[2007] WTLR 835…………………………………………… Sinclair Investments v Versailles Trade Finance [2011] 839; Pullan v

Wilson [2014] 669; Novoship (UK) v Nikitin [2014] 1521; Cadogan

Petroleum plc v Tolley [2015] 1505; Akita Holdings v Turks and Caicos

Islands [2017] 407

Underhill

v Hernandez (1897) 168 US 250………………………………………. Shergill v Kaira [2014] 1729 SC

Underwood, Son & Piper

v Lewis [1894] QB 306………………………………………………… Donsland Ltd v van Hoogstraten [2002] 497; Perotti v Collyer-Bristow

[2003] 1473; Ratiu v Conway [2006] 101

Umilever plc

437

v Proctor and Gamble Co [2000] WLR 2436…………………………. Libertarian Investments Ltd v Hall [2015] 241

Union Bank (UK) Plc

v Pathak (unreported 15 May 2006 Ch D)…………………………….. Chirkinian v Larcom Trustees Ltd [2006] 1523

Union Trustee Co of Australia Ltd

v Federal Commissioner of Land Tax (1915) 20 CLR 526………….. CPT Custodian Ltd v Commissioner of State Revenue [2006] 447

United Australia Ltd v

Barclays Bank Ltd [1940] 4 All ER 20……………………………….. BJ v MJ [2012] 395

United Bank of Kuwait Plc

v Hammoud [1988] 1 WLR 1051………………………………………. Twinsectra v Yardley [2000] 527 CA; Twinsectra Ltd v Yardley [2002]

423 HL

v Sahib [1997] Ch 107………………………………………………….. Kinane v Mackie-Conteh [2005] 345; Hughmans Solicitors v Central

Stream Services Ltd [2012] 1559; Hughmans Solicitors v Central Stream

Services Ltd [2013] 239 CA

United Capital Corporation

v Bender [2006] JLR 242………………………………………………. O’Keefe v Caner [2017] 615

United Grand Lodge of Ancient Free and Accepted Masons of England

v Holborn Borough Council [1957] 1 WLR 1080…………………… Re Church of Scientology (E&W) [2005] 1151; Re The Fine Lady Upon A

White Horse Appeal [2006] 59; Re Sacred Hands Spiritual Centre [2006]

873

United Pan-European Communications

v Deutsche Bank AG [2000] EWCA Civ 166…………………………. John Taylors v Masons [2005] 1519; Murad v al-Saraj [2005] 1573; Ratiu

v Conway [2006] 101; Novoship (UK) v Nikitin [2014] 1521; Akita


United Railways of Havana and Regla Warehouses Ltd, re

[1961] AC 1007………………………………………………………… Gomez v Gomez-Monche Vives [2008] 1623 CA

United Scientific Holdings Ltd

v Burnley BC [1978] AC 904………………………………………….. Allardyce v Roebuck [2004] 779

United States

v Ritter 558 F 2d 1165 (4th Cir 1977)………………………………….. Tasaruff Mevduati Sigorta Fonu v Merrill Lynch [2011] 1249

v Schlotzhauer (2008) WL 320717……………………………………. Re Kaplan [2010] 1171

Universal Permanent Building Society

v Cooke [1952] Ch 95………………………………………………….. Scott v Southern Pacific Mortgages Ltd [2015] 1067

438

University of Canterbury

v AG (NZ) [1995] 1 NZLR 78…………………………………………. Clarkson v Barclays Private Bank & Trust (IoM) Ltd [2007] 1703; Pitt v

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

[2013] 977

University Hospital Lewisham NHS Trust

v Hamuth [2006] EWHC 1609 (Ch) …………………………………. Hartshorne v Gardner [2008] 837; Anstey v Mundle [2016] 931

Upton

v National Westminster Bank Plc [2004] WTLR 1339………………. Saunders v Garrett [2005] 749; Hand v George [2017] 495

v UK (Unrep 11 April 2006)……………………………………………. Burden v UK [2008] 1129 GC; Gregg v Pigott [2012] 953

USS

v IRC [1997] STC 1…………………………………………………….. JP Gilchrist Trust v HMRC [2014] 1209

V

V

v Assistant Director Adult Social Care Newcastle City Council [2016] WTLR 705…………………..... Watt v ABC [2017] 749

v Associated Newspapers [2016] EWCOP 21…………………………. Smith v Lancashire NHS Trust [2018] 1469

VA

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

Vacciana

v Herod [2006] WTLR 367……………………………………………. Ali Heyder v Syed [2014] 387

Vagliano, re

(1905) 75 LJ Ch 119…………………………………………………….. Re Carapiet’s Trusts, Manoogian v Sonsino [2002] 989

Vallance

re [1876] 2 Ston’s Judgments (7th edition) 1304………………………… Human Dignity Trust v Charity Commissioners [2015] 789

439

Vallee

v Birchwood [2013] WTLR 1095……………………………………… King v Dubrey [2014] 1411; King v Chiltern Dog Rescue [2015] 1225 CA;

Keeling v Keeling [2018] 173

Valliant

v Air Canada [1993] 3 SCR 787………………………………………. Nolan v Nolan [2004] 1261

Vallings

v Gibbon [2013] EWHC 2862 (Ch)……………………………………. Giles v RNIB [2014] 1347

Van Alst

v Hunter [1821] 5 Johnson N. Y. Ch Rep 159………………………… Cowderoy v Cranfield [2011] 1699; Walker v Badmin [2015] 493

Van Gruisen’s Will Trusts

[1964] 1 WLR 499……………………………………………………… Wright v Gater [2012] 549

Van der Heijden

v The Netherlander [2013] 57 EHRR 13……………………………… Smith v Lancashire NHS Trust [2018] 1469

Van Hilten, heirs of MEA -wan der Heijen

v Inspecteur van de Belastingdienst Particulieren/Ondernemingen buitenland te Heerlen [2006] ECR I-1957…………………………… Jager v Finanzamt Kusel-Landsthuhl [2008] 1047; Persche v Finanzamt

Lüdenscheid [2009] 483

Van Praag

v Everidge [1902] 2 Ch 266…………………………………………… Angove’s Pty Ltd v Bailey [2016] 1309

Vancouver Opera Foundation, re

(2015) BCSC 390……………………………………………………….. Sidney & North v British Columbia [2017] 135

Vandepitte

v Preferred Accident Insurance Corporation of New York

[1933] AC 70…………………………………………………… Re Barlow, Dalton v Ellis [2008] 1333; Roberts v Gill [2008] 1429

Vandervell

(No 2), re[1974] Ch 269………………………………………………… Allan v Rea Brothers Trustees Ltd [2002] 625

v IRC [1967] 2 AC 291 ………………………………………………… Pennington v Waine [2002] 387 CA; Allan v Rea Brothers Trustees Ltd

[2002] 625; Kinane v Mackie-Conteh [2005] 345; Jones v Garnett (HMIT)

[2007]1229 (HL); Stow v Stow [2008] 1103; Sillett v Meek [2009] 1065;

Bellis v Challinor [2016] 43

Vandervell Trustees Ltd

v White [1971] AC 1075……………………………………………….. Stow v Stow [2008] 1103; HMRCC v Gresh [2010] 1303; Lee v Lee [2018]

440

197

Vanquelin

v Bouard (1863) 15 CB (NS) 841……………………………………… Haji-Ioannou v Frangos [2009] 1747

Vardon’s Trust re

(1885) 31 Ch D 275…………………………………………………….. Scarfe v Matthews [2012] 1579

Various Mortgagors

v Various Mortgagees [2010] EWHC 2991 (Ch)…………………….. Scott v Southern Pacific Mortgages Ltd [2015] 1067

Varsani

v Jesani [1999] Ch 219…………………………………………………. White v Williams [2010] 1083; Khaira v Shergill [2012] 1795 CA; Shergill

v Kaira [2014] 1729 SC

Vatcher

v Paull [1915] AC 372…………………………………………………. Wong v Burt [2005] 291; Re Bird Charitable Trust and Bird Purpose

Trust, Basel Trust Corp (Channel Islands) Ltd [2008] 1505; Kain v

Hutton [2008] 1381 NZSC; Pitt v Holt; Futter v Futter [2011] 623 CA

Vaudin

v Hamon [1974] AC 569……………………………………………… In the matter of X [2009] 353; Spread Trustee Co Ltd v Hutcheson [2012]

317

Vaughan

v Vaughan [2007] EWCA Civ 1085…………………………………… Whaley v Whaley [2011] 1267; AR v AR [2012] 373; WF v HF [2012]

1079

v Vaughan [2010] EWCA Civ 349…………………………………….. AB v CB [2015] 1

Vautier, re

[2000]JLR 351…………………………………………………………... Marley v Rawlings [2011] 595 Ch D; Marley v Rawlings [2012] 639 CA

Vaux, re

[1939] Ch 465; [1938] 4 All ER 703……………………………………. Race v Race [2002] 1193; Re Clapham [2006] 203

Vellino

v Chief Constable of Greater Manchester [2002] 1 WLR 218……… Watts v Watts [2014] 1781

Venables

v Hornby [2001] EWHC 408…………………………………………… Thorpe v HMRCC [2009] 1239; Pitt v Holt; Futter v Futter [2011] 623 CA

Ventouris

v Mountain (The Italia Express) [1991] 1 WLR 607…………………. Kousouros v O’Halloran [2015] 1023

Verder LabTec Gmbh &Co KG

441

v Finanzamt Hilden C-657/13; EU:C:2015:331………………………. Panayi A&M Sett Trusteesv HMRC [2018]1497

Verdonk, re

106 DLR (3rd) 450……………………………………………………… Whalen v Kelsey [2009] 1297

Verge

v Somerville [1924] AC 496……………………………………………. Re Church of Scientology (E&W) [2005] 1151; Re English PEN [2008]

1799; The Independent Schools Council v Charity Comm. [2012] 41; A-G

v Charity Commission [2012] 977

Verlander

v Devon Waste Management Ltd [2007] EWCA Civ 835……………. Constandas v Lysandrou [2018] 215

Vernon

v Bosley (No 2) [1999] QB 18…………………………………………. Swift v Ahmed [2016] 1059

v IRC [1956] 3 All ER 14……………………………………………… Ulrich v Treasury Solicitor [2005] 385

Vernon’s Will Trusts, re

[1971] 3 All ER 1061…………………………………………………… Re The Christian Brothers of Ireland in Canada [2004] 1079; Phillips v

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

Veronsaajien oikeudenvalvontayksikko

v A Oy (C:-48/11) [2012 STC 2338…………………………………….. Routier v HMRC [2017] 1119

Verrall, re

[1916] 1 Ch 101………………………………………………………… Bath & Wells v Jenkinson [2001] 353

Vestey

v IRC [1980] STC 10; [1980] AC 1148……………………………….. Bailhache Labesse Trustees Ltd v HMRCC [2008] 967; Thorpe v HMRCC

[2009] 1269

Vestey’s Executors

v IRC (1949) 31 TC 1………………………………………………….. Unmarried settlor v IRC [2003] 915

Vesty’s Settlement Trusts, re

[1951] Ch 209…………………………………………………………… Sieff v Fox [2005] 891; Pitt v Holt; Futter v Futter [2011] 623 CA; Futter


Vezier

v Bellego [1994] JLR 75………………………………………………… Alhamrani v Alhamrani [2008] 753 JRC

Vickery, in re

Vickery v Stephens [1931] 1 Ch 572…………………………………… Alexander v Perpetual Trustees WA Ltd [2002] 937; Spread Trustee Co

442

Ltd v Hutcheson [2012] 317; Appleby Corporate Services v Citco Trustees

[2016] 373; Barnsley v Noble [2016] 1501

Victor Chandler International Ltd

v Customs & Excise Commissioners [2000] 1 WLR 1296…………… Holland v IRC [2003] 207

Victoria Laundry

v Newman [1949] 2 KB 528…………………………………………… Corbett v Bond Pearce [2000] 655 QBD

Victorian Work Cover Authority

v Esso Australia Ltd (2001) 207 CLR 520……………………………. Barns v Barns [2005] 1093

Vidovic

v Email Superannuation Pty Ltd (unreported 3rd March 1995 NSWWSC)………………………………. Crowe v Stevedoring Employees Retirement Fund Pty Ltd [2005] 1271

Viertel, re

[2003] WTLR 1075…………………………………………………….. Banks v National Westminster Bank plc [2006] 1693; Re DP, The Public

Guardian v JM [2014] 979

Villa Marina, in the matter of

[1999-01] MLR 224……………………………………………………. Bath & NE Somerset Council v Attorney-General [2002] 1257

Vilsmeier

v AI Airports Ltd [2014] JRC 257…………………………………….. O’Keefe v Caner [2017] 615

Vine

v Raleigh [1891] 2 Ch 13……………………………………………….. Trustees of Mrs PL Travers Will Trust v HMRCC [2013] 1831

Vinnicombe

v Butler (1864) 3 SW & Tr 580……………………………………….. Re Papillon, Murrin v Matthews [2008] 269

Vinogradoff, re

[1935] WN 68………………………………………………………….. Musson v Bonner [2010] 1369

Vinos

v Marks & Spencer plc [2001] 3 All ER 784…………………………. Nesheim v Kosa [2007] 149

Vinton

v Fladgate Fielder [2010] WTLR 1043………………………………. Herring v Shorts Financial Services LLP [2016] 1203

Virdi

v Abbey Leisure Ltd [1989] BCLC 619 HC; [1990] BCLC 342 CA….. Pennington v Crampton [2005] 559

Virgin Atlantic Airways Ltd

v Zodiac Seats UK Ltd [2013] UKSC 46……………………………… High Commissioner for Pakistan v Nizam of Hyderabad [2016] 1763

443

Virgin Management Ltd

v De Morgan Group plc (unreported 24/01/96)………………………... Mason v Mills & Reeve [2011] 1589

Viro

v The Queen (1978) 141 CLR 88……………………………………… Barns v Barns [2011] 1093

Virtualpurple Professional Services Ltd re


Vis Trading Co Ltd

v Nazarov [2013] EWHC 491 (QB)…………………………………… Barnett v Creggy [2016] 17

Viscount

v Attorney-General [2002] J:LR 268………………………………….. Re B [2013] 763

Viscount Wimbourne, ex parte

[1983] JLR 17…………………………………………………………… Re Kaplan [2010] 1171; O’Keefe v Caner [2017] 615

Vistra Trust Company (Jersey), Representation of Ltd

[2008] JRC 111 …………………………………………………………. Re Seaton Trustees [2010] 105

Vita Food Products Inc

v Unus Shipping Co Ltd [1939] AC 277……………………………… Watts v Watts [2014] 1781 Voges

v Monaghan (1954) 94 CLR 231………………………………………. Barns v Barns [2005] 1093

Volvo Canada Ltd

v UAW Local 720 [1980] 1 SCR 178………………………………….. Easingwood v Cockcroft [2016] 1675

von Knieriem

v Bermuda Trust Co Ltd [1994] Bda LR 50………………………….. Virani v Guernsey Int. Trustees Ltd (No 1) [2004] 1007; Re Bird

Charitable Trust and Bird Purpose Trust, Basel Trust Corp (Channel

Islands) Ltd [2008] 1505; Re Circle Trust, HSBC International v Wong

[2007] 631; In the matter of the F Trust [2016] 859

von Mehren & Co

v Edinburgh Roperie and Sailcloth Ltd (1901) 4 F 232…………….. Executors of MacArthur v HMRCC [2008] 1185

Vos deceased, re

Dick v Kendall Freeman [2005] WTLR 1619………………………… Williams v Lawrence [2011] 1455; National Westminster Bank v Lucas

[2014] 637; National Westminster Bank plc v Lucas [2015] 635;


Vout

444

v Hay [1995] SCR 876…………………………………………………. Re Willis, Willis v Wilson [2010] 169

Voyce

v Voyce [1991] 62 P & CR 290………………………………………… James v James [2018] 1313

VR Family Trust

v Van Rooyen[2009] JRC 109…………………………………………. Re the A Trust [2013] 1117

VTB Capital plc

v Nutritek International Corp [2012] EWCA Civ 808………………. Prest v Petrodel Resources Ltd [2013] 1249

Vyse

v Foster (1872) LR 8 Ch App 309……………………………………… Hulbert v Avens [2003] 387; Kao Lee & Yip v Koo [2003] 1283; Murad v

al-Saraj [2005] 1573; Ultraframe (UK) Ltd v Fielding [2007] 835;

Newman v Clarke [2017] 599

W

W

re (ex parte Orders) [2000] 2 FLR 927………………………………… A v A [2009] 1

re, (Enduring Power of Attorney) [1999] 2 FLR 1163……………….. Re RM [2016] 1257

[2000] Ch 343…………………….. Re Buckley [2013] 373; Re M [2013] 681; Re AB (Revocation of EPA)

[2014] 1303; Re RM [2016] 1257

[2001] Ch 609…………………… In the matter of E [2000] 383

re (EEM) [1971] Ch 123……………………………………………….. Jemma Trust Company Ltd v Kippax Beaumont Lewis [2005] 683;

v L [1974] QB 711……………………………………………………… Masterman-Lister v Brutton [2003] 259 CA

v M [2011] EWHC 2443 COP………………………………………….. Re JDS, Smythe v JDS [2012] 475

re Mrs [2000] WTLR 19………………………………………………... Masterman-Lister v Brutton [2003] 259 CA; Williams v Williams [2003]

1371; Re F [2004] 657; Re MB [2006] 299; Re C, Dr C v Mrs JS [2008]

1159; Re AB (Revocation of EPA) [2014] 1303

v W (2001) 31 Fam Law 656…………………………………………… Charman v Charman [2007] 1151 CA

v W (Disclosure by Third Party) [1981] 2 FLR 291………………….. Charman v Charman [2006] 1

v W (Financial Provision: Form E) [2004] 1 FLR 494……………….. Re Myers, Myers v Myers [2005] 853

Wachtel

445

v IRC (1971) 46 TC 543……………………………………………….. Herman v HMRCC [2007] 1201

v Wachtel [1973] Fam 72……………………………………………… Charman v Charman [2007] 1151 CA; P v E [2007] 691

Waddington

v Waddington (1920) 36 TLR 359…………………………………….. Peters v Pinder [2011] 1379

Waddington Ltd

v Chan [2009] 2 BCLC 82……………………………………………… Roberts v Gill [2010] 1223 SC; Barnett v Creggy [2016] 17

Wade

v Padget (1784) 1 Bro CC 363…………………………………………. Re Epona Trustees Ltd [2009] 87

Wagner NO, ex parte

In re Bie [1988] (1) SA 790 (C) ………………………………………… Jowell v Bramwell-Jones [2002] 31

Wagon Mound, The

[1961] AC 388…………………………………………………………… Daraydan Holdings Ltd v Solland Int. Ltd [2004] 815

Wagstaff

v Colls [2003] EWCA Civ 469…………………………………………. Sharma v Hunters [2012] 259

Wahl

v Attorney General (1932) 147 LT 382 ……………………………….. Mrs F & S2v CIR [2000] 505; Peters v Pinder [2011] 1379

Wailes

v Stapleton Construction & Commercial Services Ltd

[2001] EWHC 703 Ch………………………………………………….. Kakay v Frearson [2010] 1029

Wainwright

v Home Office [2002] QB 1334……………………………………….. Hand v George [2017] 495

Wait, re

[1927] 1 Ch 606…………………………………………………………. Twinsectra v Yardley [2000] 527 CA

Waitemanta CC

v MacKenzie [1988] 2 NZLR 242……………………………………… Kain v Hutton [2007] 1751 NZCA

Wakefield, Gordon, re

v Wakefield [1943] 2 All ER 29……………………………………….. Re Ross, Ross v Perrin-Hughes [2005] 191

Wakeley, re

[1920] 2 Ch 205………………………………………………………… Re G (ET) and G (TJ) [2008] 599

Wakim, in re, ex parte McNally

[1999] 73 ALJR 839……………………………………………………. Holland v IRC [2003] 207

Walbran, re

446

Milner v Walbran [1906] 1 Ch 64…………………………………… Spurling v Broadhurst [2012] 1813

Walbrook Trustees (Jersey) Ltd

v Fattal [2009] EWCA Civ 297 ………………………………………... Booth v Booth [2010] 941

Wald

v HMRC [2011] UKFTT 183…………………………………………… Mariner v HMRC [2014] 293; Carrasco v HMRC [2017] 1

Waldron, re

(unreported CA 30th Jan 1985)………………………………………….. Re Woodland-Ferrari [2002] 1539

Walford

v Miles [1992] 2 AC 128………………………………………………... Cobbe v Yeomans Row Management Ltd [2005] 625 Ch

Walker,

re [1901] 1 Ch 879……………………………………………………… X v A [2006] 171; Re Dion Investments Pty Ltd [2014] 1333

re [1907] Ch 120………………………………………………………… Re HC, SC v London Borough of Hackney [2010] 1833

re [1908] Ch 560………………………………………………………… Breadner v Granville- Grossman [2000] 829; English v Keats [2018] 91

re, (unreported November 2002 SCCO)………………………………… Re Radcliffe [2005] 1395

v Armstrong (1856) 8 De G M & G …………………………………… Sieff v Fox [2005] 891; MacKinnon v Regent Trust Company Ltd [2005]

1367; Pitt v Holt; Futter v Futter [2011] 623 CA; Day v Day [2013] 817;

Futter v HMRCC; Pitt v HMRCC [2013] 977; Re the Hapel Discretionary

Trusts 1999 [2013] 1405

v Badmin [2015] WTLR 493…………………………………………… Kicks v Leigh [2015] 581; Elliott v Simmonds [2016] 1355; James v James

[2018] 1313

v Gaskill [1914] P 192………………………………………………….. Carr v Isard [2007] 409; Chada v HMRC [2015] 745

v Geo H Medlicott & Son [1999] 1 All ER 685……………………….. Gibbons v Nelsons [2000] 453; Horsfall v Haywards [2000] 39; In re

Grattan [2001] 1305; Re Bell, Bell v Georgiou [2002] 1105; Pengelly v

Pengelly [2007] 1619; Littlewood v Wilkinson Woodward [2009] 1189;


v Hall [1984] FLR 126………………………………………………….. Oxley v Hiscock [2004] 709; Stack v Dowden [2007] 1053 HL; Wilcox v

Tait [2007] 1109; Jones v Kernott [2012] 125 SC

v Stones [2000] WTLR 975…………………………………………….. Alexander v Perpetual Trustees WA Ltd [2002] 937; Allan v Rea Brothers

Trustees Ltd [2002] 625; Twinsectra v Yardley [2002] 423 HL; Re

Woodland-Ferrari [2002] 1539; Shaker v Al-Bedrawi [2003] 105; Wendt v

Orr [2005] 223; Wong v Burt [2005] 291; Barnes v Tomlinson [2007] 377;

447

Freeman v Ansbacher Trustees (Jersey) Ltd [2010] 569; Spread Trustee

Co Ltd v Hutcheson [2012] 317

v UK (unreported, 16 March 2004)…………………………………….. Burden v UK [2007] 607 4th; Burden v UK [2008] 1129 GC

v Walker [2010] WTLR 1617…………………………………………. Cardigan v Moore [2012] 931

v Walker [2007] NZCA 30…………………………………………….. Clayton v Clayton [2016] 955

Walkley

v Precision Forgings Ltd [1979] WLR 606…………………………… Piggott v Aulton [2003] 445; Adams v Schofield [2004] 1049

Wallace,

the estate of [1981] 1 WLR 310 ………………………………………... Re Perrins (dec'd), Perrins v Holland [2009] 1387 HC; Perrins v


dec’d, in the estateof; Solicitor for the Duchy of Cornwall v

Batten [1952] The Times LR 925……………………………… Clancy v Clancy [2003] 1097; Perrins v Holland [2010] 1415 CA

v Barratt & Son Ltd (1997) 74 P&CR 408……………………………. Lloyd v Dugdale [2002] 863

Wallace’s Settlements, re

[1968] 1 WLR 711………………………………………………………. Wright v Gater [2012] 549

Wallensteiner

v Moir [1974] 1 WLR 991……………………………………………… Dadourian Group Int Inc v Simms [2006] 239; Prest v Petrodel Resources

Ltd [2013] 1249

v Moir (No 2) [1975] QB 373………………………………………….. Chessels v British Telecommunications Plc [2002] 719; Bracken Partners

v Gutteridge [2003] 1241; Kao Lee & Yip v Koo [2003] 1283; Re the

Esteem Settlement, Grupo Torras SA v Al-Sabah [2004] 1; Murad v al-

Saraj [2005] 1573; Roberts v Gill [2010] 1223 SC; Re X (Trust) [2013] 731

Walsh

v Lonsdale (1882) 21 Ch D 9…………………………………………… Re Rochelle deceased, Padgham v Rochelle [2002] 1483

v Misseldine (unreported 29th February 2000)…………………………. Placito v Slater [2004] 407

v Shanahan [2013] EWCA Civ 411…………………………………….. Novoship (UK) v Nikitin [2014] 1521

v Whitcomb (1797) 2 Esp 565…………………………………………. Angove’s Pty Ltd v Bailey [2016] 1309

Walsh Bay Developments Pty Ltd

v Federal Commissioner of Taxation [2000] FCA 981………………. Raftland Pty Ltd v Federal Commissioner of Taxation [2006] 657

Walter J Schmidt & Co, re, ex parte Feurbach

(1923) 298 F 314………………………………………………………… Re Russell-Cooke Trust Co [2003] 81; Commerzbank AG v IMB Morgan

Plc [2005] 1485

448

Walters

re, deceased [2007] EWHC 3060 (Ch) ………………………………… Legg v Burton [2017] 1017

re, deceased [2008] EWCA Civ 782…………………………………… Legg v Burton [2017] 1017

v Olins [2008] WTLR 1449……………………………………………. Fry v Densham-Smith [2011] 387

v Smee [2008] EWHC 2029 (Ch); [2009] WTLR 521………………… Ball v Ball [2017] 891

v Woodbridge [1878] 7 Ch D 504……………………………………… IFG International v French [2013] 251; IFG International v French

[2014] 1191; Blades v Isaac [2016] 589

Walton

v IRC [1996] STC 68…………………………………………………… Executors of Bower (Dec’d) v HMRCC [2008] 987 SpC; Executors of

MacArthur v HMRCC [2008] 1185; HMRCC v Executors of Bower

[2009] 619 (Ch); Watkins v HMRCC [2012] 677

v Walton (unreported, CA, 14 April 1994)…………………………….. Gillett v Holt [2000] 195 CA; Thorner v Major [2009] 713 HL; Clarke v

Meadus [2013] 199; Southwell v Blackburn [2015] 147; Wright v Waters

[2015] 353; James v James [2018] 1313

Walton’s Settlement, re

[1922] 2 Ch 509………………………………………………………….. Sieff v Fox [2005] 891; Pitt v Holt; Futter v Futter [2011] 623 CA; Futter


Walton Stores (Interstate) Ltd

v Maher (1988) 164 CLR 387………………………………………….. Yeoman’s Row Management Ltd v Cobbe [2008]1461 HL Accurate

Financial Consultants Pty Ltd v Koko Black Pty Ltd [2009] 1685; Luo v

Estate of Hui & anr [2009] 849

Wandsworth LBC

v Michalak [2002] EWCA Civ 271 [2002] All ER (D) 56……………... Holland v IRC [2003] 207

Ward

re, [1941] 1 Ch 308…………………………………………………….. Re Church of Scientology (E&W) [2005] 1151

v Kirkland [1967] Ch 194………………………………………………. Banner Homes v Luff Developments [2000] 473

v Newalls Insulation Co Ltd [1998] 1 WLR 1723…………………….. Todd v Fawcett (HMIT) [2005] 377

v Turner (1752) 2 Ves Sen 431………………………………………… Vallee Birchwood [2013] 1095

Wargent

v Hollings (1832) 4 Hagg Ecc 245……………………………………… Re Zielinski, Korab-Karpinski v Lucas-Gardiner [2007] 1655

Waring

re, (1852) 16 Jur 652……………………………………………………. Re Barclays Private Bank [2015] 1315

449

v Waring (1848) 6 Moo PC 341 ……………………………………….. Scammell v Farmer [2008] 1261

Warman International Ltd

v Dwyer (1994) 128 ALR 201………………………………………….. Kao Lee & Yip v Koo [2003] 1283; Crown Dilmun v Sutton [2004] 497;

Patel v London Borough of Brent [2004] 577; Murad v al-Saraj [2005]

1573; Ultraframe (UK) Ltd v Fielding [2007] 835; Trinkler v Beale [2009]

1091

Warmingtons

v McMurray [1937] 1 All ER 562……………………………………… Perotti v Collyer-Bristow [2003] 1473

Warner

v Levitt (1994) 7 BPR 15,110………………………………………….. Leeburn v Derndorfer [2004] 867

v Sampson [1959] 1 QB 297…………………………………………… Relfo Ltd v Varsani [2009] 1019

Warren

v Gurney [1944] 2 All ER 472………………………………………….. Griffiths v Floyd [2004] 667

Warriner

v Rogers (1873) LR 16 Eq 340…………………………………………. Pennington v Waine [2002] 387 CA

Wasserberg, re

[1915] 1 Ch 195…………………………………………………………. Vallee Birchwood [2013] 1095

Washington Diamond Mining Co, in re

[1893] 3 Ch 95…………………………………………………………… Starglade Properties Ltd v Nash [2010] 1267

Watkins

v Egglishaw [2002] JLR 1………………………………………………. Re Y Trust [2012] 1101

Watson

re [1999] 1 FLR 878……………………………………………………. Saunders v Garrett [2005] 749; Re Baker Deceased, Baker v Baker [2008]

565; Lindop v Agus [2009] 1175; Williams v Martin [2016] 1075

re, Hobson v Smith [1973] 1 WLR 1472……………………………… Re Church of Scientology (E&W) [2005] 1151

deceased, re [1999] 1 FLR 878………………………………………… Churchill v Roach [2003] 779; Illott v Mitson [2014] 575; Swetenham v

Walkley [2014] 847; Wright-Gordon v Legister [2014] 1675; Illott v

Mitson [2015] 1399 CA

v Cave (No 1) (1881) 17 Ch D 19………………………………………. PNPF Trust Company Ltd v Taylor [2009] 1215

v Goldsborough [1986] EGLR 265……………………………………. Scott v Southern Pacific Mortgages Ltd [2015] 1067

v Park Royal (Caterers) Ltd [1961] 1 WLR 727…………………….. Re Alliance & Leicester Int. Ltd [2004] 927

v Watson (1864) 33 Beav 574; 55 ER 491……………………………… Race v Race [2002] 1193

450

Watt

re [1931] 2 Ch 303………………………………………………………. Tasaruff Mevduati Sigorta Fonu v Merrill Lynch [2011] 1249

v ABC [2017] WTLR159……………………………………………….. OH v Craven [2018] 277

v Storey 134 NLJ 631 CA……………………………………………… Gillett v Holt [2000] 195 CA; Henry v Henry [2010] 1011 PC

v Thomas [1947] AC 484………………………………………………. Fuller v Strum [2002] 199 CA; Hyett v Stanley [2003]1269

Way

v Latilla [1937] 3 All ER 759………………………………………….. Mahme Trust v Nezhet [2003] 21

Way’s Trusts, in re

(1864) 2 De G J&S 365………………………………………………… Pennington v Waine [2002] 387 CA

Wayling

v Jones (1993) 69 P&CR 170………………………………………….. Gillett v Holt [2000] 195 ; Campbell v Griffin [2001] 981; Grundy v Ottey

[2003] 1253; Evans v HSBC Trust Co (UK) Ltd [2005] 1289; Thorner v

Curtis [2008] 155 HC; Thorner v Major [2008] 1289 CA; Stallion v Albert

Stallion Holdings (Great Britain) Ltd [2009] 1437; Macdonald v Frost

[2009] 1815; Clarke v Meadus [2013] 199

Webb

v Chief Constable of Merseyside Police [2000] 1 All ER 209………… Halley v The Law Society [2003] 845; Watts v Watts [2014] 1781

v Conlee Properties Ltd [1982] 56 TC 38……………………………... George v IRC [2004] 75 CA; Pawson deceased v HMRCC [2012] 665;

Ramsay v HMRCC [2013] 307

v Earl of Shaftesbury (1802) 7 Ves Jun 481…………………………… Re Circle Trust, HSBC International v Wong [2007] 631

v Honnor (1820) 1 Jaq & W 352……………………………………….. Patchett v Williams [2006] 639

v Stenton (1883) 11 QBD 518………………………………………….. Youyang Pty Ltd v Minter Ellison [2003] 753

v Webb [1991] WLR 1410……………………………………………… Re CIS/213/2004, CIS/214/2004 [2008] 189

Webb, John, a supposed lunatic, in the matter of

(1846) 2 Coop T Cott 145………………………………………………. Re M [2013] 681

Webb

v Webb (C-294/92); [1994] QB 696…………………………………… Magiera v Magiera [2017] 245

Webb’s estate,

re (1992) 57 SASR 193…………………………………………………. Re Dion Investments Pty Ltd [2014] 1333

Webster

re [1974] 1 WLR 1641………………………………………………….. Elliott v Simmonds [2016] 1355

v Ashcroft [2011] EWHC 3848 (Ch)…………………………………… Walden v Atkins [2013] 1465

451

v Hale (1803) 8 Ves 410………………………………………………… Re Allen, Lewis v Vincent [2008] 1691

v Sandersons Solicitors [2009] EWCA Civ 830 ………………………. Barnett v Creggy [2016] 17

Weddell

v JA Pearce & Major [1988] Ch 26…………………………………… Roberts v Gill [2008] 1429

Wedgewood, re;

Allen v Wedgewood [1915] 1 Ch 113………………………………….. Hanchett–Stamford v AG [2009] 101; Re The Wolf Trust [2006] 1467

Wedgwood Museum Trust Ltd, re, (in administration)

(See Young v A-G)

Weeding

v Weeding (1861) 1 J&H 424; 70 ER 812……………………………… Pennington v Waine (No 2) [2003] 1011; Cronin v de Hamel [2017 447

Weir Hospital, re

[1910] 2 Ch 124………………………………………………………… Christian Brothers of Western Australia Inc’s Trustees v Attorney-


Weissenbruch

v Weissenbruch 1961 SC 340…………………………………………. Stack v Dowden [2007] 1053 HL

Welbourne, re

[1901] 1 Ch 312………………………………………………………… McIlwraith v McIlwraith [2003] 413

Welby

v Casswll [1995] 2 EGLR 1……………………………………………. Shirley v Crabtree [2008] 133

Welch

v Phillips (1836) 1 Moo PCC 299………………………………………. Re Dickson, Dickson v Dickson [2002] 1395; Rowe v Clarke [2006] 347

v Welby (1813) 2 V&B 187…………………………………………….. Scarfe v Matthews [2012] 1579

Weldon

v Neal (1887) 19 QBD 394……………………………………………… Roberts v Gill [2010] 1223 SC

Wells

(dec’d), re [1962] 2 All ER 826 ………………………………………… Alhamrani v Alhamrani [2008] 941 JCA; Brudenell-Bruce v Moore

[2014] 559

v Matthews (1914) 18 CLR 440……………………………………….. Barns v Barns [2005] 1093

v Smith [1914] 3 KB 722……………………………………………….. Gabriel v Little [2013] 419

v Wells (1874) LR 18 Eq 505…………………………………………… Solem v Guyster [2002] 1517

v Wells [1997] 1 WLR 652 (HL)……………………………………….. P v E [2007] 691; AR v AR [2012] 373

v Wells [1998] UKHL 27……………………………………………….. Re Buckley [2013] 373

452

v Wells [2002] EWCA Civ 476………………………………………… Whaley v Whaley [2011] 1267

Welsh Development Agency

v Export Finance Co Ltd [1992] BCLC 148………………………….. Re Japan Leasing (Europe) plc [2000]301

v Redpath Dorman Long Ltd [1994] 1 WLR 1409…………………… Tritton Development Fund Ltd v Fortis Bank (Cayman) Ltd [2007] 1483

Welte

v Finanzamt Velbert (C-48/11) [2012] STC 2338……………………. Routier v HMRC [2017] 1119

Welwyn Hatfield BC

v Secretary of State for Communities & Local Government

[2011] UKSC 15……………………………………………….. Barrett v Bem [2011] 1117

Wendenburg

v Germany (Application 71630/01, 6 February 2003)…………………. PNPF Trust Company Ltd v Taylor [2009] 1215

Wendt

v Orr [2000] WASC 28 ……………………………………………….. Isaac v Isaac [2009] 265

Wensleydale’s Settlement Trustees

v IRC [1996] STC 241………………………………………………… HMRCC v Smallwood [2010] 1771

Wessex Dairies

v Smith [1935] 2 KB 80………………………………………………… Kao Lee & Yip v Koo [2003] 1283

West

v Gwynne [1911] 2 Ch 1……………………………………………….. Ben Nevis Holdings Ltd v HMRC [2014] 1; Hand v George [2017] 495

v Lazards Brothers & Co (Jersey) Ltd [1993] JLR 165 …….. Virani v Guernsey Int. Trustees Ltd (No 1) [2004] 1007;

v Secretary of State for Scotland [1992] SC 385……………………… Shergill v Kaira [2014] 1729 SC

West Coast Gold Fields Ltd, re

Rowe’s Trustee’s Claim [1906] 1 Ch 1……………………………….. Squires v AIG Europe (UK) Ltd [2006] 705

West London Pipeline and Storage Ltd

v Total UK Ltd [2008] EWHC 1729 (Comm)…………………………. Kousouros v O’Halloran [2015] 1023

West Mercia Safetywear Ltd (in liquidation)

v Dodd [1988] BCLC 250……………………………………………… Starglade Properties Ltd v Nash [2010] 1267; Ultraframe (UK) Ltd v

Fielding [2007] 835; National Westminster Bank v Lucas [2014] 637

West Sussex Constabulary’s Widows, Children and Benevolent

(1930) Fund Trusts [1971] Ch 1………………………………………. Hanchett–Stamford v A-G [2009] 101; Cuppage v Lawson [2011] 975

West Wiltshire DC

v Snelgrove [1997] 30 HLR 57………………………………………… Polarpark Enterprises Inc v Allason [2007] 1829

453

Westar Mining Ltd re

(2003) 9 BCLR (4th) 61…………………………………………………. Giles v Westminster Savings Credit Union [2006] 1745

Westbury

v Sampson [2001] 2 FCR 210………………………………………….. Minwalla v Minwalla [2006] 311

Westdeutsche Landesbank

v Islington Borough Council [1996] AC 669…………………………. Twinsectra v Yardley [2000] 527 CA; Twinsectra Ltd v Yardley [2002]

423 HL; Allan v Rea Brothers Trustees Ltd [2002] 625; Bath & NE

Somerset Council v Attorney-General [2002] 1257; Halley v The Law

Society [2003] 845; Shalson v Russo [2003] 1165; Re the Esteem

Settlement, Grupo Torras SA v Al-Sabah [2004] 1; Clark v Cutland [2004]

629; Kinane v Mackie-Conteh [2005] 345; Commerzbank AG v IMB

Morgan Plc [2005] 1485; Sinclair Investment Holdings SA v Versailles

Trade Finance Ltd [2006] 1655; Re Farepak Food & Gifts Ltd, Dubey v

HMRCC [2007] 1407; Official Assignee in Bankruptcy v Wilson [2008]

1235; Luo v Estate of Hui & anr [2009] 849; Sillett v Meek [2009] 1065;

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

Investments v Versailles Trade Finance [2011] 1043; Independent Trustte

Services v GP Noble Trustees [2012] 1171; FHR European Ventures v

Mankarious [2013] 631; M v M [2013] 1725; FHR European Ventures v

Cedar Capital Partners [2014] 1135; Libertarian Investments Ltd v Hall

[2015] 241; Akers v Samba Financial Group [2015] 931; Bellis v

Challinor [2016] 43; O’Kelly v Davies [2016] 333; Angove’s Pty Ltd v

Bailey [2016] 1309; High Commissioner for Pakistan v Nizam of

Hyderabad [2016] 1763; Akers v Samba [2017] 373

Westdock Realisations Ltd, re

[1988] BCLC 354………………………………………………………. STG Valmet Trustees v Brennan [2002] 273; Chessels v British

Telecommunications Plc [2002] 719

Wester

v Borland [2007] EWHC 2484 (Ch)…………………………………… Re the K Trust [2016] 1225

Western Australian Insurance Co Ltd

v Dayton [1924] HCA 58…………………………….…………………. Accurate Financial Consultants Pty Ltd v Koko Black Pty Ltd [2009] 1685

Western of Canada Oil, Lands and Works Co, in re, Carling, Hespeler

454

and Walsh’s Cases (1875 1 Ch D 115…………………………………. FHR European Ventures v Cedar Capital Partners [2014] 1135

Westfield Queensland No 1 Pty Ltd

v Lend Lease Real Estate Investments Ltd [2008] NSWSC 516……. Re Dion Investments Pty Ltd [2014] 1333

Westmid Packing Services Ltd, re

[1998] 2 BCLC 646…………………………………………………….. Ultraframe (UK) Ltd v Fielding [2007] 835

Westminster Airways Ltd

v Kuwait Oil Co Ltd [1951] 2 KB 134………………………………… C v C (No 2) [2007] 753

Westminster Bank Ltd

v Riches (1945) 28 TC 159…………………………………………….. Pope v HMRCC [2013] 287

Westminster Bank’s Declaration of Trusts

[1963] 1 WLR 820……………………………………………………… Re Merry deceased, Meredith v Plaxton [2003] 425; Unmarried settlor v

IRC [2003] 915

Westminster City Council

v C [2008] EWCA Civ 198……………………………………………. DL v A Local Authority [2012] 1713

v Southern Railway Co (1936) AC 511 ………………………………. Williams v HMRC [2005] 1421; HMRC v Atkinson [2012] 197

Weston

re, Davies v Taggart [1900] 2 Ch 164………………………………… The Russell-Cooke Trust Co v Richard Prentis & Co [2003] 1529

v IRC [2001] WTLR 1217……………………………………………… Executors of Stedman v IRC [2002]1357; IRC v George [2003] 471;

George v IRC [2004] 75 CA; McCall v HMRCC [2008] 865; McCall v

HMRCC [2011] 1823; Pawson deceased v HMRCC [2012] 665; HMRC v

Pawson [2013] 469; The Trustees of David Zetland Settlement v HMRCC

[2013] 1065; Curtis Green v HMRC [2015] 1337

Weston’s Settlement, re

Weston v Weston [1969] 1 Ch 223…………………………………….. Re S [2006] 1461; Re RGST Settlement Ridgwell v Ridgwell [2008] 527;

Wright v Gater [2012] 549

Weth

v Attorney-General [2001] WTLR 155……………………………….. STG Valmet Trustees v Brennan [2002] 273

Whaley

in re, [1908] 1 Ch 615…………………………………………………… Cardigan v Moore [2012] 931

v Whaley [2011] WTLR 1267………………………………………….. BJ v MJ [2012] 395; Tchenguiz-Imerman v Imerman [2014] 135; JSC

Mezhduarodniy Promyshlenniy Bank v Pugachev [2015] 991; WA v Exors

of HA [2015] 1471; Clayton v Clayton [2016] 955; AAZ v BBZ [2017] 765

455

Whaley Bridge Calico Printing Co

v Green (1879) 5 QBD 109…………………………………………….. FHR European Ventures v Mankarious [2013] 631; FHR European


Wharton

v Bancroft [2012] WTLR 693…………………………………………. Schrader v Schrader [2013] 701; Schomberg v Taylor [2013] 1413; Re

Devillebichot [2013] 1701; Re Tociapski [2013] 1821; Catling v Catling

[2014] 955; Sharp v Hutchins [2015] 1269

v Masterman [1895] AC 186…………………………………………… CPT Custodian Ltd v Commissioner of State Revenue [2006] 447

Wheater, in re

[1928] 1 Ch 223………………………………………………………… Re G (TJ) [2011] 231

Wheatley

v IRC [1998] STC (SCD) 60…………………………………………… Dixon v IRC [2002] 175

Wheeldon

v Burrows (1879) 12 Ch D 31………………………………………….. Donaldson v Smith [2007] 423

Whig

v Whig [2007] EWHC 1856 (Fam)……………………………………... DR v GR [2013] 1123; M v M [2013] 1725

Whishaw

v Stephens (on appeal from In re Gulbenkian’s Settlement)

[1970] AC 508………………………………………………….. Schmidt v Rosewood [2003] 565 PC

Whistler

v Webster (1794) 2 Ves jun 367……………………………………..… Scarfe v Matthews [2012] 1579

White

re (1987) 38 DLR (4TH) 631…………………………………………… Chopra v Bindra [2009] 781

re [2001] Ch 393………………………………………………………… Drake v Harvey [2011] 1557; Ham v Ham [2014] 255

in re [1901] 1 Ch 570………………………………………………….. Re Merry deceased, Meredith v Plaxton [2003] 425

in the Goods of Timothy, deceased (1893) LR Ir 31…………………. Randall v Randall [2015] 99; Randall v Randall [2016] 1277

v Barron (1980) 144 CLR 431………………………………………… Barns v Barns [2005] 1093

v Bijou Mansions Ltd [1937] Ch 610………………………………….. Re Barlow, Dalton v Ellis [2008] 1333

v Fell (unreported 12th November 1987)………………………………... Masterman-Lister v Jewell [2002] 563 QBD; Tait v Wedgwood [2003] 121;

Masterman-Lister v Brutton [2003] 259 CA; Bailey v Warren [2006] 753

v Glass (unreported The Times 22 June 1982)…………………………. Piggott v Aulton [2003] 445

v Jones [1995] 2 AC 207………………………………………………. Gray v Richards Butler [2000] 143; Bacon v Howard Kennedy [2000] 169

456

Estill v Cowling Swift & Kitchen [2000] 417; Twinsectra v Yardley [2000]

527 CA; Corbett v Bond Pearce [2000] 655 QBD; Gibbons v Nelsons

[2000] 453; Killick v PriceWaterhouseCoopers [2001] 699; Hooper v

Fynmores [2001] 1019; Earl v Wilhelm [2001] 1275; Public Trustee v Till

[2002] 1169; Balfron Trustees Ltd v Petersen [2002] 157; Hall v Estate of

Bruce Bennett [2003] 827; Chappell v Somers & Blake [2003] 1085;

Humblestone v Martin Tolhurst Partnership [2004] 343; Atkins v Dunn &

Baker [2004] 477; Daniels v Thompson [2004] 511; Jemma Trust Co Ltd

v Kippax Beaumont Lewis [2004] 533 Ch; Rind v Theodore Goddard

[2008] 699; Littlewood v Wilkinson Woodward [2009] 1189; Martin v

Triggs Turner Bartons [2010] 671; Vinton v Fladgate Fielder [2010]

1043; Hughes v Richards [2011] 997; Mason v Mills & Reeve [2011]

1589; Hart v Burbridge [2013] 1191; Feltham v Freer Bouskell [2013]

1363; Herring v Shorts Financial Services LLP [2016] 1203; Badenach v

Calvert [2017] 873

v Milner (1794) 2 H BL 357…………………………………………… Bentine v Bentine [2014] 197

v Minnis [2000] 755……………………………………………………. Drake v Harvey [2010] 1741

v Taylor (No 2) [1969] 1 Ch 160……………………………………… Donaldson v Smith [2007] 423

v White (1969) 105 NJ Sup 184 ………………………………………. Re Clements Estate [2007] 1717

v White [2000] 3 WLR 1571…………………………………………… Singer v Isaac [2001] 1045; Re McNulty, McNulty v McNulty [2002] 737;

Re Myers, Myers v Myers [2005] 853; Charman v Charman [2006] 1;

Fielden v Cunliffe [2006] 29; Charman v Charman [2006] 1349 HC;

Charman v Charman [2007] 1151 CA; P v E [2007] 691; Stack v Dowden

[2007] 1053 HL; Haines v Hill [2008] 447; Re Baker Deceased, Baker v

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

ITW v Z [2009] 1791; H v M [2010] 193; K v L [2012] 153; AR v AR

[2012] 373; BJ v MJ [2012] 395; Re JDS, Smythe v JDS [2012] 475;

Lilleyman v Lilleyman [2012] 1007; Re JC [2012] 1211; Berger v Berger

[2014] 35; AB v CB [2015] 1; AAZ v BBZ [2017] 765; Roberts v Fresco

[2018] 309

v Williams [2010] WTLR…………………………………………….. White v Williams; Abrahams v Williams [2011] 899

White’s Trustees

457

v White’s Trustees 1917 1 SLT 272………………………………….. Douglas’s Trustees v HMRCC [2007] 663

White’s Will Trust, in re

[1955] 1 Ch 188………………………………………………………….. Harris v Sharp [2003] 1541

White Star Line Ltd, re

[1938] 1 Ch 458…………………………………………………………. Squires v AIG Europe (UK) Ltd [2006] 705

Whitehead’s Will Trusts, re

[1971] 1 WLR 833………………………………………………………. Adam v Theodore Goddard [2000] 349; Re Beatty’s Will Trusts (No 2),

Brooke v Thompson-Jones [2008] 1351; Richard v The Hon AB Mackay

[2008] 1667

Whitehouse, re

[1982] Qd R 196…………………………………………………………. Wendt v Orr [2005] 223; Crowe v Stevedoring Employees Retirement

Fund Pty Ltd [2005] 1271

Whiteley, re

Whitely v Learoyd (1886) 33 Ch D 347 ………………………………. X v A [2000] 11; Nestle v National Westminster Bank [2000] 795 ChD;

Perotti v Collyer-Bristow [2003] 1473

Whiteside

v Whiteside [1950] Ch 65; [1949] 2 All ER 913……………………….. Martin v Nicholson [2005] 175; Farmer v Sloan [2005] 521; Allnutt v

Wilding [2007] 941; Re A Trust Company Ltd [2008] 377; Executors of

Glass v Segerman [2008] 1615; Ashcroft v Barnsdale [2010] 1675;

Chisholm v Chisholm [2011] 187; Pitt v Holt; Futter v Futter [2011] 623

CA; Wills v Gibbs [2012] 903; Day v Day [2013] 817; Vaughan-Jones v

Vaughan-Jones [2015] 1287

Whiting’s Settlement, re;

Whiting v De Rutzen [1905] 1 Ch 96…………………………………. AN v Barclays Private Bank & Trust (Cayman) Ltd [2007] 565

Whitley (dec’d), re

[1962] 1 WLR 922…………………………………………………….. Alhamrani v Alhamrani [2008] 941 JCA

Whitrick deceased, in re

[1957] 1 WLR 884……………………………………………………… Schmidt v Rosewood [2003] 565 PC; Gledhill v Arnold [2016] 653; Re KJP

[2016] 687

Whittal, re

[1973] 1 WLR 1027…………………………………………………….. OH v Craven [2018] 277

Whytte

458

v Ticehurst [1986] Fam 64…………………………………………….. Roberts v Fresco [2018] 309

Wickstead

v Browne (1992) 30 NSWLR 1………………………………………… Youyang Pty Ltd v Minter Ellison [2003] 753

Wigan

v English and Scottish Law Life Assurance Associaition [1909] 1 Ch 291………………………………………………… Shalson v Russo [2003] 1165

Wight

v IRC (1982) 264 EG 935………………………………………………. Dutton v Dutton [2001] 563; HSBC Trust Co (UK) Ltd v Twiddy

(HMRCC) [2006] 1533; St Clair-Ford v Ryder (HMRCC) [2006] 1647

v Olswang [2001] WTLR 291………………………………………….. IFG International v French [2013] 251; IFG International v French

[2014] 1191

Wilcox

v Tait [2007] WTLR 1109……………………………………………… Ketteringham v Hardy [2011] 1367

Wielockx

v Inspecteur der Directe Belastingen [1995] ECR I-2493…………… vanHilten-van der Heijden’s heirs v Inspecteur van de Belastingdienst

[2006] 919

Wilford’s Estate, re,

Taylor v Taylor (1879) 11 Ch D 267…………………………………. Re Woolnough, Perkins v Borden [2002] 595; Szabo v Boros [2002] 1389;

Carr v Isard [2007] 409; Chada v HMRC [2015] 745; Lee v Lee [2018]

197

Wilkes,

Re [2006] WTLR 1097………………………………………………… Hubbard v Scott [2012] 29

v Allington [1931] 2 Ch 104…………………………………………… King v Dubrey [2014] 1411; King v Chiltern Dog Rescue [2015] 1225 CA

v Spooner [1911] KB 473……………………………………………… Independent Trustee Services v GP Noble Trustees [2012] 1171

Wilkie

v Wilkie (1991) 8 FRNZ 257…………………………………………… Harrison v Harrison (2) [2009] 1333

Wilkins

v Hogg (1886) 31 LJ Ch 41…………………………………………….. Spread Trustee Co Ltd v Hutcheson [2012] 317

v Rogerson [1961] Ch 133……………………………………………… Rangers v A-G for Scotland [2017]1093

Wilkinson

v Clerical Administrative and Related Employees Superannuation Pty Ltd (1998) 79 FCR 469…………………………. Crowe v Stevedoring Employees Retirement Fund Pty Ltd [2005] 1271

459

v Corfield (1881) 6 PD 27……………………………………………… Feltham v Freer Bouskell [2013] 1363

v Dent (1871) 6 Ch App 339…………………………………………… Scarfe v Matthews [2012] 1579

v Duncan (1857) 23 Beav 469…………………………………………. HMRCC v Trustees of Peter Clay Discretionary Trust [2008] 843 HC

Willes

v Greenhill (No 1) (1860) 29 Beav 673………………………………… Squires v AIG Europe (UK) Ltd [2006] 705

William Brandt’s Sons & Co

v Dunlop Rubber Co Ltd [1905] AC 454…………………………….. Roberts v Gill [2010] 1223 SC

William Denby & Sons Ltd Sick and Benevolent Fund

[1971] 2 All ER 1196…………………………………………………… Keene v Wellcon London Ltd [2014] 1011

Williams

re,[1897] 2 Ch 12……………………………………………………….. Wagstaff v HMRC [2014] 547; Harrison v Gibson [2006] 289; Vocicevic v

Aleksic [2018] 1545

re [1912] 2 Ch 399……………………………………………………… AN v Barclays Private Bank & Trust (Cayman) Ltd [2007] 565

re [1985] 1 WLR 905; [1985] 1 All ER 964…………………………… Re Owen, Hodgson v Clare [2002] 619; Re Merry, Meredith v Plaxton

[2003] 424; Judge v HMRC [2005] 1311; Re Martin, Clarke v Brothwood

[2007] 329; Pengelly v Pengelly [2007] 1619; Austin v Woodward [2012]

561; Marley v Rawlings [2014] 299 SC; Slattery v Jagger [2017] 321;

Bathurst v Chantier [2018] 1207

v Arkle (1875) LR 7 HL 606…………………………………………… Rawstron v Freud [2014] 1453

v Barbour (1877) 1 Ex Ch 529…………………………………………. Bunting v W [2005] 955

v Barton [1927] 2 Ch 9 ………………………………………………… FHR European Ventures v Cedar Capital Partners [2014] 1135

v Bullivant [1982] BTC 384……………………………………………. Drown (exor of Leadley) v HMRC [2015] 775

v Central Ban of Nigeria [2011] EWHC 876………………………… Central Bank of Nigeria v Williams [2012] 745

[2014] WTLR 873………….……………… Novoship (UK) v Nikitin [2014] 1521; High Commissioner for Pakistan v

Nizam of Hyderabad [2016] 1763; Akita Holdings v Turks and Caicos

Islands [2017] 407

v Fanshaw Porter & Hazelhurst [2004] EWCA Civ 157…………… Sheffield v Sheffield [2014] 1039

v Hensman (1861) 1 J&H 546………………………………………… Carr v Isard [2007] 409; Szabo v Boros [2002] 1389; Re Woolnough,

Perkins v Borden [2002] 595; Quigley v Masterson [2012] 521; Chada v

HMRC [2015] 745

v Johns [1988] 2 FLR 475……………………………………………… Garland v Morris [2007] 797

v Natural Life Health Foods Ltd [1998] 1 WLR 830…………………. Sinclair Investment Holdings SA v Versailles Trade Finance Ltd [2006]

460

1655

v Quebrada Railway Land & Copper Co [1895] 2 Ch 751………..... C v C (No 2) [2007] 753

v Singer [1921] 1 AC 65………………………………………………. Rogge v HMRCC [2012] 537

v Williams (1882) 20 Ch D 659 ………………………………………. Leeburn v Derndorfer [2004] 867; Lewisham Hospital NHS Trust

v Hamuth [2007] 309; Ibuna v Arroyo [2012] 827; Re JS (Disposal of

Body) [2017] 227; Anderson v Spencer [2018] 1

v Williams [1912] 1 Ch 399……………………………………………. Re Nathan, Nathan v Leonard [2002] 1061

v Williams [2003] WTLR 1371………………………………………… Pesticcio v Huet [2003] 1327; Sutton v Sutton [2010] 115; Kicks v Leigh

[2015] 581

Williams’ Trustees

v IRC [1947] AC 447…………………………………………………… Re Harding, Gibbs v Harding [2007] 479; Cuppage v Lawson [2011] 975;

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

Charity Commission [2012] 977; Helena Partnership v HMRC [2012]

1519

Williams & Glyns Bank

v Boland [1981] AC 417………………………………………………. Lloyd v Dugdale [2002] 863; Scott v Southern Pacific Mortgages Ltd

[2015] 1067

Willingdale (Inspector of Taxes)

v International Commercial Bank Ltd [1978] AC 834………………. Pike v HMRC [2015] 475

Willis

v Gibbs [2009] WTLR 903…………………………………………… AC v DC [2013] 747; Giles v RNIB [2014] 1347; Vaughan-Jones v

Vaughan-Jones [2015] 1287

v UK (2002) 25 EHRR 547…………………………………………….. Burden v UK [2007] 607 4th; Burden v UK [2008] 1129 GC

Willis & Son

v Willis [1986] 1 EGLR 62…………………………………………….. Gillett v Holt [2000] 195 CA

Willis-Stamford, re (1897) 41 Sol Jo 366………………………………………. Peters v Pinder [2011] 1379

Willmott

v Barber (1880) LR 15 Ch D 96……………………………………….. Yeoman’s Row Management Ltd v Cobbe [2008]1461 HL; Sheffield v

Sheffield [2014] 1039

Wills

v Gibbs [2007] All Er (D) 509…………………………………………. Breakspear v Ackland [2008] 777

Wills’

461

Trust Deed, re [1964] Ch 219………………………………………….. Re Circle Trust, HSBC International v Wong [2007] 631

Will Trust, re [1958] 2 All ER 472……………………………………. Kain v Hutton [2005] 977 NZHC

Wilson

attorney of , re (1999) 27 ETR (2d) 97…………………………………. Pecore v Pecore [2007] 1591

v Banner Scaffolding (unreported The Times 22nd June 1982)……….. Piggott v Aulton [2003] 445; Park v Cho [2017] 279

v Beddard (1841) 12 Sim 28…………………………………………… Barrett v Bem [2011] 1117

v Bell (1843) 5 Ir Eq 501……………………………………………….. Szabo v Boros [2002] 1389

v Church (1878) 9 Ch D 952…………………………………………… PNPF Trust Company Ltd v Taylor [2009] 1215

v First County Trust Ltd (No 2) [2001] EWCA Civ 633…………….. Holland v IRC [2003] 207; Scammell v Farmer [2008] 1261; Gregg v

Pigott [2012] 953; Ben Nevis Holdings Ltd v HMRC [2014] 1; Hand v

George [2017] 495

v Guthrie Smith (1894) 2 SLT 338…………………………………….. Spread Trustee Co Ltd v Hutcheson [2012] 317

v Law Debentrue Trust Corp plc [1995] 2 All ER 337………………. Breakspear v Ackland [2008] 777

v Moore (1834) 1 My & K 337…………………………………………. Williams v Central Bank of Nigeria [2014] 873 SC

v Wilson [1963] 1 WLR 601……………………………………………. Clarke v Harlowe [2005] 1473

v Wilson [1969] 1 WLR 1470………………………………………….. Pankhania v Chandegra [2013] 101

Wilson, in the Goods of

Wilson v Coleclough [1952] P92………………………………………. Re Servoz-Gavin (dec'd), Ayling v Summers [2009] 1657

Wilson & Furness-Leyland Line Ltd

v British & Colonial Shipping Co Ltd (1907) 23 TLR 397………….. Re Japan Leasing (Europe) plc [2000] 301

Wilton

v Farnworth (1948) 76 CLR 646……………………………………… Evans v Lloyd [2013] 1137

Wiltshear

v Cottrell (1853) 1 E&B 674…………………………………………… Cardigan v Moore [2012] 931

Wimborne, ex parte

[1983] JJ 17……………………………………………………………… Re Pinto’s Settlement [2004] 879

Winans

v Attorney-General [1904] AC 287…………………………………… Mrs F &S2 v CIR [2000] 505; Re Nathanael, Cyganik v Agulian [2005]

1049 Ch; Agulian v Cyganik [2006] 565 CA; Gaines-Cooper v HMRCC

[2008] 209 HC; Morris v Davies [2011] 1643

Wing

v Angrave (1860) 8 HL Cas 83; 11 ER 397…………………………….. Re Merry deceased, Meredith v Plaxton [2003] 425

462

Wingate

v Butterfield Trust Co [2008] WTLR 543…………………………….. Blades v Isaac [2016] 589

Wingrove

v Wingrove (1885) 11 PD 81…………………………………………… Killick v Pountney [2000] 41; Bacon v Howard Kennedy [2000] 169; Re

Good, Carapeto v Good [2002] 801; Re Loxton, Abbot v Richardson

[2006] 1567; Scammell v Farmer [2008] 1261; Hubbard v Scott [2012] 29;

Wharton v Bancroft [2012] 693; DL v A Local Authority [2012] 1713

Winter

v Winter [1894] 1 Ch 421……………………………………………… Chelleram v Chelleram [2002] 675

Winter Estates, re

[2001] Carswell NS 379 (NSSC)……………………………………….. Critchley v Critchley [2008] 1563

Winterwerp

v Netherlands [1979] 2 EHRR 387…………………………………….. Masterman-Lister v Brutton [2003] 259 CA

Wintle

v Nye [1959] 1 WLR 284……………………………………………….. Fuller v Strum [2002] 199 CA; Re Good, Carapeto v Good [2002] 801;

Franks v Sinclair [2007] 439; Boudh v Bodh [2008] 411; Barrett v Bem

[2011] 1117; Burgess v Hawes [2012] 423; Hawes v Burgess [2013] 453;

Fischer v Diffley [2014] 757; Elliott v Simmonds [2016] 1355; Poole v

Everall [2016] 1621

Winton Investment Trust, re

Seaton Trustees Ltd v Morgan [2008] WTLR 553……………………. Re Seaton Trustees [2010] 105

Wintour

v Clifton (1856) 8 De G M & G 641…………………………………… Frear v Frear [2009] 221

Wipperman (deceased), re

[1955] P59………………………………………………………………. Ferneley v Napier [2011] 1303

Wire Supplies Ltd

v Commissioner of Inland Revenue [2007] 3 NZLR 458…………….. Re OPC Managed Rehab Ltd, Levin v Ikiua [2010] WTLR 469

Wisniewski

v Central Manchester Health Authority [1998] EWCA Civ 808…….. Prest v Petrodel Resources Ltd [2013] 1249; Catling v Catling [2014] 955;

Harb v Abdul Aziz [2016] 287; Adepoju v Akinola [2017] 187

With

v O’Flanagan [1936] Ch 575………………………………………….. Quigley v Masterson [2012] 521

463

Witney

v IRC [1926] AC 37……………………………………………………. Jasmine Trustees v Wells & Hind [2007] 489

Wolff

v Wolff [2004] WTLR 1349…………………………………………….. Allnutt v Wilding [2007] 941; Ogden v Trustees of RSH Griffiths 2003

Settlement [2008] 685; Sieff v Fox [2005] 891; Bhatt v Bhatt [2009] 1117;

Re Betsam Trust, McBurney v McBurney [2009] 1489; Pitt v Holt [2010]

269; Pitt v Holt; Futter v Futter [2011] 623 CA; Re A Trust, B v C [2011]

745; AC v DC [2013] 747; Futter v HMRCC; Pitt v HMRCC [2013] 977

Wolff & Muller GmbH & Co KG

v Periera Felix [2004] ECR I-9553…………………………………….. vanHilten-van der Heijden’s heirs v Inspecteur van de Belastingdienst

[2006] 919

Wollaston

v Tribe (1869) LR 9 Eq 44……………………………………………… Pitt v Holt; Futter v Futter [2011] 623 CA; Day v Day [2013] 817

Wong

v Burt [2005] WTLR 291………………………………………………. Kain v Hutton [2005] 977 NZHC; Kain v Hutton [2007] 1751 NZCA;

Holden-Hindley v Holden-Hindley [2014] 275

v Vizards [1997] 2 Costs LR 204……………………………………….. Barrett v Rutt-Field [2006] 1505

Wood

v Capita Insurance Services Ltd [2017] 2 WLR 1095 Bathurst v Chantier [2018] 1207

v Holden (HMIT) [2006] EWCA Civ 26…………………………….... Postlethwaite’s executors v HMRCC [2007] 353; HMRCC v Smallwood

[2010] 1771

v Leadbitter (1845) 13 M&W 838…………………………………….. Preedy v Dunne [2015] 1795

v Penoyre (1807) 13 Ves 326………………………………………….. Re Allen, Lewis v Vincent [2008] 1691

v Public Trustee (1986) 70 BCLR 373………………………………… Easingwood v Cockcroft [2016] 1675

v Smith [1993] Ch 90…………………………………………………… Marley v Rawlings [2012] 639 CA

v Wirral Hospitals NHS Trust (2005) 1(2) London Law Review 187… Re JDS, Smythe v JDS [2012] 475

v Wood (1977) 4 RFL (2d) 182………………………………………… Mark v Mark [2005] 1223

Wood Estate, re

[2004] BCJ 2267……………………………………………………….. Re Clements Estate [2007] 1717

Woodhalll

v IRC [2001] WTLR 475………………………………………………. Judge v HMRC [2005] 1311

Woodhams, re

464

[1981] 1 WLR 493……………………………………………………… Phillips v RSPB [2012] 891

Woodhouse

v Consignia plc [2002] 1 WLR 2558…………………………………… Placito v Slater [2004] 407; Re K [2007] 1007

Woodhouse AC Israel Cocoa Ltd

v Nigerian Produce Marketing Co Ltd [1971 2 QB 23………………. Hearn v Younger [2002] 1317; Luo v Estate of Hui & anr [2009] 849;

Accurate Financial Consultants Pty Ltd v Koko Black Pty Ltd [2009] 1685

Woodstock, (a bankrupt), re

(unrep. 19/11/1979)…………………………………………………….. Armstrong v Onyearu [2017] 415

Woodward

v Goulstone (1886) 11 App Cas 469…………………………………… Ferneley v Napier [2011] 1303

v Wolferstans [1997] NPC 51…………………………………………. Hughes v Richards [2011] 997

Woolfson

v Strathclyde Regional Council 1978 SLT 159………………………. Galmerrow Securities v National Westminster Bank [2002] 129; Re the

Esteem Settlement, Grupo Torras SA v Al-Sabah [2004] 1; Law Society v

Isaac & Isaac Holdings Ltd [2011] 425; Prest v Petrodel Resources Ltd

[2013] 1249

Woolley

v Clarke [1822] 5 B & Ald 744………………………………………… R v Hursthouse [2013] 887

Woollnough, re

Perkins v Borden [2002] WTLR 595………………………………….. Fitzhugh Gates v Sherman [2003] 973; Carr v Isard [2007] 409

Woolwich

v Gomm (2000) 79 P&CR 61…………………………………………… Pesticcio v Huet [2003] 1327

Woolwich Equitable Building Society

v Marshall [1952] Ch 1 ………………………………………………… Scott v Southern Pacific Mortgages Ltd [2015] 1067

Wonnacott

v Loewen (1990) 44 BCLR (2nd) 23……………………………………. Easingwood v Cockcroft [2016] 1675

Worby

v Rosser (1999) 2 ITELR 59…………………………………………… Corbett v Bond Pearce [2000] 655 QBD; Public Trustee v Till [2002]

1169; Rind v Theodore Goddard [2008] 699; Martin v Triggs Turner

Bartons [2010] 671; Feltham v Freer Bouskell [2013] 1363

Worcester Works Finance Ltd

v Cooden Engineering Co Ltd [1972] 1 QB 210……………………… Daraydan Holdings Ltd v Solland Int. Ltd [2004] 815

465

Wordingham

v Royal Exchange Trust Co Ltd [1992] Ch 412……………………… Re Bell, Bell v Georgiou [2002] 1105; Re Martin, Clarke v Brothwood

[2007] 329; Price v Craig [2006] 1873; Pengelly v Pengelly [2007] 1619;

Marley v Rawlings [2011] 595 Ch D; Lines v Porter [2012] 629; Marley v

Rawlings [2012] 639 CA; Kell v Jones [2013] 507; Joshi v Mahida [2013]

859

Worladge

v Doddridge (1957) 97 CR 1…………………………………………… Barns v Barns [2011] 1093

Worldwide Corporation Ltd

v GPT Ltd (unreported 2nd December 1998)…………………………… Daniels v Thompson [2004] 511; Swain Mason v Mills & Reeve [2012]

1827; Brudenell-Bruce v Moore [2014] 559

Worrall

v Harford (1802) 8 Ves Jun 4…………………………………………... Alhamrani v Alhamrani [2008] 941 JCA

Worthington

re, [1954] 1 WLR 526…………………………………………………… Brudenell-Bruce v Moore [2015] 373

v M’Craer (1856) 23 Beav 81………………………………………….. Re the trusts of two insurance policies, CD v D [2004] 751

WP investments Pty Ltd

v Howard Chia Investments Pty Ltd (1990) 24 NSWLR 499……….. Libertarian Investments Ltd v Hall [2015] 241

Wragg

v Denham (1836) 2 Y&C Ex 117……………………………………… Spread Trustee Co Ltd v Hutcheson [2012] 317

Wren

v Wren [2006] EWHC 2243 (Ch); [2007] WTLR 531…………………. Nicholls v Hudson [2007] 341; Smith v Springford [2009] 706

Wright

re [1891] 2 Ch 41………………………………………………………. Re Church of Scientology (E&W) [2005] 1151

re, Hegan v Bloor [1920] 1 Ch 108…………………………………….. Kain v Hutton [2007] 1751 NZCA

v Gater [2012] WTLR 549……………………………………………… Allfrey v Allfrey [2015] 1117

v Hamilton Island Enterprises Ltd [2003] QCA 36………………….. Accurate Financial Consultants Pty Ltd v Koko Black Pty Ltd [2009] 1685

v Morgan [1926] AC 788……………………………………………… Cardigan v Moore [2012] 931; Newman v Clarke [2017] 599

v National Westminster Bank plc [2015] WTLR 547………………… Freedman v Freedman [2015] 1187; Bainbridge v Bainbridge [2016] 943

v Rogers (1869) LR 1 PD 678………………………………………….. Sherrington v Sherrington [2005] 587 CA; Channon v Perkins [2006] 425

466

CA; Re Morgan, Griffin v Wood [2008] 73; Re Walters, Olins v Walters

[2008] 329 ChD; Ahluwalia v Singh [2012] 1; Elliott v Simmonds [2016]

1355; Poole v Everall [2016] 1621; Wilson v Lassman [2018] 1577

v Sanderson (1884) 9 PD 149…………………………………………. Sherrington v Sherrington [2005] 587 CA; Channon v Perkins [2006] 425

CA; Re Morgan, Griffin v Wood [2008] 73; Ahluwalia v Singh [2012] 1

Wrightson, re

[1908] 1 Ch 703………………………………………………………… Brudenell-Bruce v Moore [2015] 373

Wrightson Ltd

v Fletcher Challenge Nominees Ltd (1998) 1 NZSC 40…………….. Wong v Burt [2005] 291

Wroth

v Tyler [1974] Ch 30……………………………………………………. Prest v Petrodel Resources Ltd [2013] 1249

WT Ramsay Ltd

v IRC [1982] AC 300…………………………………………………… MacDonald v Dextra Accessories Ltd [2003] 675 Ch; Jones v Garnett

(HMIT) [2007] 1229 HL; A v A [2009] 1; McLaughlin v HMRCC [2012]

855; Futter v HMRCC; Pitt v HMRCC [2013] 977; The Pollen Estate

Trustee Co Ltd v HMRC [2013] 1593; Bowring v HMRC [2016] 79;

Rangers v A-G for Scotland [2017]1093

WW

v HW (Prenuptial Agreement: Needs: Conduct)

[2015] EWHC 1844(Fam)…………………………………….. KA v MA [2018] 125

Wyatt

v Vince [2015] UKSC 14………………………………………………. Dellal v Dellal [2015] 1137

v Wilson (1820) 1 Mac & G 46………………………………………… Bluck v Information Commissioner [2008] 1

Wychavon D. C.

v EM (HM) [2012] UKUT 12 (AAC)………………………………….. Aster Healthcare v Estate of Mohammed Shafi [2016] 395

Wye Vallet NHS Trust

v B [2015] EWCOP 60…………………………………………………. SAD v SED [2018] 1439

Wykes deceased, re

[1961] Ch 229…………………………………………………………… Ulrich v Treasury Solicitor [2005] 385; Phillipe v Cameron [2012] 1275

Wyld

v Silver [1962] WLR 863………………………………………………. Re Nobbs, Midland Bank Trust Co Ltd v Nobbs [2008] 905

Wylde, re

467

Wylde v Culver [2006] WTLR 931…………………………………….. Jarrom v Sellars [2007] 1219; Elliott v Simmonds (costs) [2016] 1375

Wyles,

re [1938] Ch 313……………………………………………………….. Re Allen, Lewis v Vincent [2008] 1691

Wylie

v Wylie [1967] SLT (Notes) 415……………………………………….. Executors of MacArthur v HMRCC [2008] 1185

Wyman

v Paterson [1900] AC 271……………………………………………… Galmerrow Securities v National Westminster Bank [2002] 129;

Spread Trustee Co Ltd v Hutcheson [2012] 317

Wyndham

v Darby [1896] NSWR (Equity) 272…………………………………… Bassett v Basset [2005] 51

v Egremont [2009] WTLR 1473……………………………………….. Allfrey v Allfrey [2015] 1117

Wynn (deceased), re

Public Trustee v Newborough [1952] 1 All ER 341………………….. Wendt v Orr [2005] 223; AN v Barclays Private Bank & Trust (Cayman)

Ltd [2007] 565; Creasey v Sole [2013] 931

Wynne

v Humberstone (1861) 27 Beav 421…………………………………… Birdseye v Roythorne & Co [2015] 961

v Tempest [1897] 1 Ch 110…………………………………………….. Charter Plc v City Index Ltd [2006] 1705; City Index Ltd v Gawler [2008]

1773; Wright v National Westminster Bank plc [2015] 547

Wytcherley

v Andrews (1871) LR 2 P & D 327………………………………….. The Thomas and Agnes Carvel Foundation v Carvel [2007] 1297

X

X

v A[2000] WTLR 11…………………………………………………….. McLaughlin v HMRCC [2012] 855

v A [2006] WTLR 171………………………………………………….. Kain v Hutton [2007] 1751 NZCA; V Settlement, re the [2010] 733;

Cotton v Earl of Cardigan [2015] 39; Tamlin v Edgar [2015] 485

v Austria (1979) 18 DR 154……………………………………………. Nield-Moir v Freeman [2018] 255

v United Kingdom (1997) EHRR 143…………………………………. Holland v IRC [2003] 207

X BV

468

v Staatssecretaris van Financien (C-24/12) EU:C:2014:1385………... Routier v HMRC [2017] 1119

X Charity

re Trusts of [2003] 1 WLR 2751………………………………………. Professional Trustee v Infant Prospective Beneficiary [2007] 1631; V v T

[2015] 173

X City Council

v MB (by his litigation friend the Official Solicitor) [2006] EWHC 168 Fam ………………………………………………… XCC v AA [2012] 1645

X Trust,

in the matter of the [2002] JLR 377…………………………………… Oakley v Osiris Trustees Ltd [2009] 461 PC

Xenos

v Wickham (1866) LR 2 HL 296………………………………………. Pennington v Waine [2002] 387 CA; Jones v Jones [2006] 1847

Xydhias

v Xydhias [1999] 2 All ER 386………………………………………… Haines v Hill [2008] 447; Soulsbury v Soulsbury [2007] 1841;

Independent Trustee Services v GP Noble Trustees [2012] 1171

X, Y and Z, re

[2014] COPLR 364……………………………………………………… Ross v A [2016] 495

Y

Y trust

in the matter of [2011] JRC 135……………………………………….. Re Y Trust [2012] 1101; Fielden v Christie-Miller [2015] 1165

YA

v Central and NW London NHS Trust [2015] UKUT 0037 (AAC)…. ADS v DSM [2017] 819

Yarmouth

v France (1887) 19 QBD 647………………………………………….. HMRC v Lord Howard of Henderskelfe dec’d [2014] 791

Yasin, the [1979] 2 Lloyd’s Rep 45…………………………………………….. Rathbone Brothers Plc v Novae Corporate Underwriting [2015] 301

Yasuda Fire & Marine Insurance Co of Europe

v Orion Marine Insurance Underwriting Agency [1995] QB 174…… Khouj v Acropolis Capital Partners Ltd [2017] 83

469

Yates

v Whyte (1838) 4 Bing NC 272……………………………………….. Rathbone Brothers Plc v Novae Corporate Underwriting [2015] 301

Yaxley

v Gotts [1999] 1 WLR 1217……………………………………………. Banner Homes v Luff Developments [2000] 473; In the matter of E [2000]

383; Jennings v Rice [2001] 871; Jennings v Rice [2002] 367 CA; Healey

v Brown [2002] 849; Lloyd v Dugdale [2002] 863; Wilson v Truelove

[2003] 609; Churchill v Roach [2003] 779; Jiggins v Brisley [2003] 1141;

Hyett v Stanley [2003]1269; Oxley v Hiscock [2004] 709 CA; 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;

Stack v Dowden [2007] 1053 HL; Turner v Jacob [2008] 307; McGuane v

Welch [2009] 1201;S v S [2009] 1643; Lane v Cullens Solicitors [2011]

1807; Scott v Southern Pacific Mortgages Ltd [2015] 1067; Herbert v

Doyle [2015] 1573; Matchmove v Dowding [2017] 265; Legg v Burton

[2017] 1017

Yeap

v Ong (1875) LR 6 PC 381…………………………………………….. Re Church of Scientology (E&W) [2005] 1151

Yeatman

v Yeatman (1877) 7 Ch D 201…………………………………………. Roberts v Gill [2008] 1429; Roberts v Gill [2010] 1223 SC

Yelland (deceased), re (1975) 119 Sol Jo 562…………………………………. Ferneley v Napier [2011] 1303

Yemshaw

v London Borough of Hounslow [2011] 1 WLR 433…………………. R (ZYN) v Walsall MBC [2014] 1649

Yeoman’s Row Management Ltd

v Cobbe [2006] WLTR 1473 (CA)…………………………………….. Re Baker Deceased, Baker v Baker [2008] 565; Thorner v Major [2009]

713 HL; Hopper v Hopper [2009] 805

[2008] WTLR 1461(HL)……………………………………………….. Herbert v Doyle [2009] 589; Stallion v Albert Stallion Holdings (Great

Britain) Ltd [2009] 1437; Re Kane (dec'd), Mulholland v Kane [2009]

1521; Macdonald v Frost [2009] 1815; Baynes Clarke v Corless [2010]

751; Bye v Colvin Scott [2010] 1; Walsh v Singh [2010] 1061; Henry v

Henry [2010] 1011 PC; Herbert v Doyle [2015] 1573; Matchmove v

Dowding [2017] 265

Yeung Kai Young

470

v Hong Kong and Shanghai Banking Corporation [1981] 1 Ac 787… Harb v Abdul Aziz [2016] 287

Yew Ben Tew

v Kenderaan Bas Mara [1983] AC 553 ……………………………….. Re A’s undertaking, re B’s undertaking [2005] 1

Yigit

v Turkey [2011] 53 EHRR 25…………………………………………. Smith v Lancashire NHS Trust [2018] 1469

Yonge

v Toynbee [1910] 1 KB 215……………………………………………. Donsland Ltd v van Hoogstraten [2002] 497

Yorke

in re [1911] 1 Ch 370…………………………………………………… Singh v Bhasin [2000] 275; Blades v Isaac [2016] 589

re; Stone v Chatway [1997] 4 All ER 907…………………………….. Re K [2007] 1007; National Westminster Bank v Lucas [2014] 637;

National Westminster Bank plc v Lucas [2015] 635; Ingrey v King [2016]

131; National Westminster Bank v Lucas [2016] 1413

Yorke Motors

v Edwards [1982] 1 WLR 444………………………………………….. JSC Mezhduarodniy Promyshlenniy Bank v Pugachev [2015] 991

Yorkshire Railway Wagon Co

v Maclure (1882) 21 Ch D 309………………………………………… Shalson v Russo [2003] 1165

Yorkshire Regional Health Authority

v Fairclough Building Ltd [1966] 1 WLR 210……………………….. Roberts v Gill [2010] 1223 SC

Young

v Attorney-General [2012] WTLR 913……………………………….. Butler v Butler [2016] 1519

v Bristol Aeroplane Company Ltd [1944] KB 718 CA……………….. Thorpe v HMRCC [2009] 1269; Birdseye v Roythorne & Co [2015] 961

v Holloway [1895] P87…………………………………………………. Ferneley v Napier [2011] 1303

v Murphy (1994) 13 ACSR 722……………………………………….. Alhamrani v Alhamrani [2008] 753 JRC; Gregson v HAE Trustees Ltd

[2008] 999

v Murphy [1996] 1 VR 279……………………………………………. Cardigan v Moore [2012] 931; Dalriada Trustees v Woodward [2012]

1489; Bayley v DG Associates [2014] 1315

v Pearce, Young v Scrutton (1996) 70 TC 331……………………….. Jones v Garnett (HMIT) [2005] 729; Jones v Garnett (HMIT) [2006] 67;

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

v Sealy [1949] Ch 278…………………………………………………... Aroso v Coutts & Co [2001] 797; Sillars & Deeprose v IRC [2004] 591;

Griffiths v Floyd [2004] 667; Pecore v Pecore [2007] 1591; Re Zielinski,

Korab-Karpinski v Lucas-Gardiner [2007] 1655; Drakeford v Cotton

471

[2012] 1135; Matthews v HMRCC [2013] 93; Bingham v HMRCC

[2013] 787

v Young (1958) 15 DLR (2d) 138………………………………………. Pecore v Pecore [2007] 1591

v Young [1984] FLR 375……………………………………………….. Stack v Dowden [2006] 511 CA

Youyang Pty Ltd

v Minter Ellison Morris Flethcher [2003] WTLR 751………………. AIB Group v Mark Redler & Co [2015] 187

YS

v Minister voor Immaigratie, Integratie en Asiel [2015] 1 CMLR 18.. Dawson-Damer v Taylor Wessing LLP [2018] 57 CA

Yugraneft, re

[2008] EWHC 2614 (Ch)……………………………………………….. Dellal v Dellal [2015] 1137

Yukong Line of Korea Ltd

v Rensbury Corp Investments of Liberia (‘The Rialto’) [1998] 1 WLR 294……………………………………………… Dadourian Group Int Inc v Simms [2006] 239; Ultraframe (UK) Ltd v

Fielding [2007] 835

Yukos Capital Sarl

v OJSC Rosneft Oil Co (No 2) [2012] EWCA Civ 855………………. High Commissioner for Pakistan v Nizam of Hyderabad [2016] 1763

Yule

re (1965) Sol J 317……………………………………………………… Rowe v Clarke [2006] 347; Nicholls v Hudson [2007] 341; Cheung v Yim

[2010] 975

v Alexander (1891) 19 R 167…………………………………………. In the matter of X [2009] 353

Z

Z

re, (Local Authority: Duty) [2004] EWHC 2817 Fam……………… DL v A Local Authority [2012] 1713

v Complaints Assessment Committee [2007] NZCA 91…………….. Kain v Hutton [2007] 1751 NZCA

v Finland (1997) 25 EHRR 371 ………………………………………. Bluck v Information Commissioner [2008] 1

v Z (No2) [1997] 2 NZLR 258…………………………………………. Clayton v Clayton [2016] 955

Z (A Minor), re, (Identification: Restrictions on Publication) [1977] Fam 1… Jones v Kernott [2012] 125 SC

472

Z Trust

re [1997] CILR 248…………………………………………………….. Re Bird Charitable Trust and Bird Purpose Trust, Basel Trust Corp

(Channel Islands) Ltd [2008] 1505; ReCircle Trust, HSBC International

v Wong [2007] 631

re, MEP v Rothschild Trust Cayman Ltd [2011] WTLR 735………. Southgate v Sutton [2011] 1235; Re English & American Insurance Co

Ltd [2014] 57

Zakay

v Zakay [1998] 3 FCR 35……………………………………………… Charman v Charman [2006] 1

Zamet

v Hyman [1961] WLR 1442 …………………………………………… Hammond v Osborn [2002] 1125; Goodchild v Bradbury [2007] 463;

Hart v Burbridge [2013] 1191

Zandfarid

v BCCI [1996] 1 WLR 1420………………………………………….. The Mortgage Corporation v Lewis Silkin [2000] 357

Zanelli

v Zanelli (1948) 64 TLR 556…………………………………………. Mark v Mark [2005] 1223

Zarb Adami

v Malta [2007] 44 EHRR3…………………………………………… Smith v Lancashire NHS Trust [2018] 1469

Zenith Investments (Torquay) Ltd

v Kammins Ballrooms Co Ltd [1971] AC 850 ………………………. The Thomas and Agnes Carvel Foundation v Carvel [2007] 1297

Zetland Settlement Trustees

v HMRC [2013] WTLR 1065………………………………………….. Ross v HMRC [2018] 1417

Zickar

v MGH Plastic Industries Pty Ltd (1996) 187 CLR 310……………… Barns v Barns [2005] 1093

Zimmerman

v Fenwick (2010) )NSC 2947………………………………………….. Easingwood v Cockcroft [2016] 1675

Znamenskaya

v Russia [2007] 44 EHRR 15…………………………………………… Smith v Lancashire NHS Trust [2018] 1469

Zorbas

v Sidiropoulous (No 2) [2009] NSWCA 197………………………….. Re Perrins (dec'd), Perrins v Holland [2009] 1387 HC; Simon v Byford

[2014] 1097 CA; Walker v Badmin [2015] 493

Zwebner

v The Mortgage Corporation [1998] PNLR 769……………………… The Mortgage Corporation v Lewis Silkin [2000] 357

473

Z

v Z (No 2) (Financial Remedies: Marriage Contract

[2011] EWHC 2878 (Fam)……………………………………. KA v MA [2018] 125

NON-ALPHA

4Eng Ltd v Harper [2009] EWHC 2633 (Ch)…………………………………….. Re Claridge [2011] 1681

21st Century Logistics (Solutions) Ltd (in liq)

v Madysen Ltd [2004] STC 1535…………………………………….. Barrett v Barrett [2009] 201; Q v Q [2009] 1591; Watts v Watts [2014]

1781

Documents

(January 2000 Spring 2018) · 1 Wills and Trusts Law Reports Index (January 2000 – Spring 2018) Cases Considered