THE HAGUE TRUSTS CONVENTION

The Hague Trusts ConventionScope, Application and

Preliminary Issues

JONATHAN HARRISProfessor of International Commercial Law,

University of Birmingham

OXFORD PORTLAND OREGON2002

Hart PublishingOxford and Portland, Oregon

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Jonathan Harris 2002

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Preface

TRUSTS CROSS BORDERS. Today, trusts are crossing borders ever more fre-quently. When they do, real difficulties may arise. Will the understanding ofwhat a trust is be different in a foreign state? Will the rights, powers and dutiesof the trustee and settlor be the same? What rights will the beneficiary be able toassert? To what extent will the trust assets be safe from the claims of creditors,forced heirs, or third parties? Which legal system will be applied to the trust?Within what limits? What if the trust needs to be recognised in a state whichdoes not have the institution of the trust in its domestic law?

The importance of these questions is self-evident. The divergence in attitudesto the trust world-wide makes the prospect of a conflict of laws inevitable.Indeed, it is not easy to think of too many areas of law more likely to give riseto a conflict of laws. Yet, (save for the enormous contribution made to theadvancement of this subject by Professor David Hayton, who headed the UnitedKingdom delegation to the Hague Conference where the Trusts Convention wasconcluded, and whose writings have proved invaluable to an understanding ofthe Convention in England), detailed literature on the topic by English com-mentators is very sparse.

The Hague Trusts Convention, enacted into English law by the Recognitionof Trusts Act 1987, seeks to ameliorate the situation by providing harmonisedchoice of law rules for trusts created voluntarily and evidenced in writing. Italso provides for the recognition of trusts complying with the requirements ofthe Convention in contracting states. Those contracting states should recognisethe trust, even if they do not have the institution in their domestic law. Ofcourse, the problems raised by the recognition of a trust in non-trust states forprivate international law purposes can be varied and complex.

This monograph is the first published in England to devote itself entirely to adetailed analysis of the Hague Trusts Convention. It is aimed at academics andpractitioners; at private international lawyers and at trust lawyers. The per-spective is that of an English private international lawyer, though it is very muchhoped that it will be of interest to lawyers in other contracting (and, indeed,non-contracting) states to the Convention and frequent reference is made to theposition in civil law states and in other trust states, both offshore and onshore.The comparative law problems created by the recognition of a trust in non-truststates are a key backdrop to understanding the aims, scope and effectiveness ofthe Convention and are considered throughout the book as they become rele-vant. Nevertheless, this is not intended to be a work on the comparative law oftrusts and does not purport to present a detailed comparison of the English trust

with its counterparts in other trust states and with homologues and analoguesin civil law states.

Some comment on the structure of the book may assist the reader. It is a bookof two parts, of which the second (the analysis of the Hague Trusts Conventionitself) is by far the larger. The author decided that, for ease of reference, it wouldbe most convenient to the reader for the analysis of the Hague TrustsConvention to be set out in Article-by-Article format. Of course, monographictreatment does not always suit such an approach and some topics inevitablystraddle more than one Article. Such topics are considered under the Articleunder which questions concerning them might most naturally arise.

The Hague Trusts Convention deals with the operation of the trust itself. Itdoes not deal with the preliminary steps needed to create a trust and it wouldcertainly have been possible to limit discussion in this book to the Conventionitself. However (and having taking the advice of several academics and practi-tioners), the author felt that it would be undesirable to consider the operationof the Hague Trusts Convention without considering how such trusts are cre-ated in the first place. Creation and operation of Hague Convention trusts areinextricably inter-related in practice, when contemplating the validity of atransnational trust. This book affords in Part One detailed treatment to thesepreliminary matters, without which a Hague Convention trust can never comeinto effect and considers which choice of law rules an English court wouldapply. Many of the choice of law rules applicable to these preliminary steps raisesome of the most complex and uncharted choice of law questions, e.g. the capac-ity of the settlor, to which detailed consideration is given. Of course, other pre-liminary matters are more general, e.g. the need for a valid will in order for anexpress testamentary trust to take effect, or the potential impact of matrimonialproperty regimes on a trust. These topics could each be the subject of a book intheir own right. The law applicable in these areas is concisely summarised.Although these issues may not be trusts specific, their practical importance tothe creation of Hague Convention trusts is paramount and the author felt thatit might prove useful to some readers briefly to explain the basic choice of lawrules for those areas in this part. Indeed, it did not seem desirable to discusssome preliminary issues relating to the creation of Hague Convention trusts, butto omit others.

Often far more developed choice of law rules on preliminary issues exist inoffshore trust states and close attention is paid to their legislation in this area.Indeed, frequent reference is made to the choice of law rules in offshore juris-dictions throughout the book.

It is intended by the author that this book will eventually be followed by a second volume considering other private international law issues affectingtrusts: in particular, the law of jurisdiction and enforcement of foreign judg-ments in transnational trusts litigation and the choice of law rules affectingresulting and constructive trusts (insofar as they fall outside the Hague TrustsConvention).

vi Preface

I owe debts of gratitude to numerous people and shall only mention a few.Richard Hart and all those at Hart Publishing have been extremely helpful andapproachable and have greatly assisted me in my work. John Glasson, consul-tant to Eversheds and editor of International Trust Laws is largely responsiblefor fuelling my interest in the private international law of trusts over the years.He has also provided me on numerous occasions with materials that I wasstruggling to track down, as well as frequently providing me with invaluableadvice on this book and on the concerns of practitioners in this area. TheOfficial Report to the Convention is reproduced with the kind permission of thePermanent Bureau of the Hague Conference on Private International Law andProfessor von Overbeck. At the University of Birmingham, I would like to thankProfessor David Feldman (for encouraging me to pursue this project), ImogenMoore (for her friendly advice and for discussing with me esoteric points ofproperty law), Frank Meisel (likewise) and Sophie Boyron (for listening to myrants about my (lack of) progress on the book). At the University ofNottingham, I would like to thank Professor James Fawcett, who assiduouslyread a draft of the entire book and provided numerous invaluable comments. Iwould also like to thank Professor Andrew Simester for his advice and encour-agement; for similar reasons I would like to thank Professor Michael Bridge,University College, London and Professor David Hayton, Kings College,London. At the University of Oxford, I would like to thank Sir Peter North forhis advice. I would also like to thank Adrian Briggs, both for advising me on thisproject and, more generally, for his enormous support and encouragement ofme in my work over the years. At the University of Durham, I would like tothank Panos Koutrakos, who, whilst making clear that he could not imaginehow anyone could possibly want to write a book on international trusts, wasnonetheless very supportive and willing to advise me. I would especially like tothank John Stevens (University of Birmingham) for reading a draft of the entirebook and for providing invaluable comments on it. John has encouraged andassisted me greatly during the writing of this book and had, on innumerableoccasions, to face a barrage of the most obscure property questions imaginablefrom me (normally, whilst he was trying to eat his lunch or to drink his coffee).Finally, I would like to thank my parents for their unfailing support and encour-agement and I can be sure that this book will find a home on their coffee table.

Jonathan HarrisAugust 2001

Preface vii

Contents

Table of Cases xxiTable of Legislation xxxiii

PART ONE: THE CREATION OF TRANSNATIONAL TRUSTS: LAUNCHING THE ROCKET

1. Introduction 3

(A) General 3(B) Creation and Transfer 4(C) Inter vivos TrustsMatters to be Considered 5

2. To What Extent are Matters of Capacity and Essential Validity Excluded from the Hague Trusts Convention? 5

(A) Capacity 5(i) Whose capacity? 5

(ii) Declarations of oneself as trustee 6(B) Constitution of Trusts 7

3. Capacity 7

(A) What is Capacity? 7(i) Status and capacity 7

(ii) Essential validity and capacity 7

4. The Choice of Law Rule for Capacity Questions 10

(A) Capacity and other Branches of the Conflict of Laws 11(i) Contracts 11

(ii) Capacity to transfer property 15(B) Trusts and Capacity 16

(i) One question or two? 17(ii) The transfer of property 17

(iii) The creation of the trust structure 18(iv) Declarations of oneself as trustee 19(v) Corporate trustees 19

(vi) Foreign penal rules and rules which infringe English public policy 20(C) Conclusion 20

5. The Capacity of the Trustee 21

6. The Capacity of the Beneficiary 21

7. The Vesting of Property in the Trustee Inter Vivos 23

(A) Introduction 23(i) One question or two? 24

(ii) Declarations of oneself as trustee 25(iii) Intention to create the trust 25

(B) Immovable Property 26(i) The general rule 26

(ii) Renvoi 26(C) Tangible Movable Property 28

(i) What does lex situs mean? 28(ii) Exceptions 29

(iii) Renvoi 29(D) Intangible Movable Property 30

(i) The situs 30(ii) Assignment of debts: the issues raised 31

(iii) Assignability of debts 31(iv) The assignment of the debt 32(v) Title to the chose in action 32

(E) Conclusion 33

8. Perpetuities and Accumulations 33

9. The Situs of Equitable Interests and Dealings with Subsisting Equitable Interests 34

(A) General 34(B) Trusts and Unadministered Estates 34(C) Beneficial Interests and Rights to Enforce a Trust 35(D) A Principled Answer 38

10. Transfers of Subsisting Equitable Interests 39

11. Sub-trusts 41

12. Incompletely Constituted Trusts and Trusts of the Benefit of a Covenant 41

13. Testamentary Trusts: Administration of Estates 43

(A) The Need for an English Grant 43(B) The Jurisdiction of the English Courts 44(C) Grants obtained in Scotland, Northern Ireland and the

Commonwealth 45(D) Applicable Law 45(E) Delimiting the Administration of Estates and the Trust 45

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14. Testamentary Trusts: the Law Applicable to Succession 46(A) Testate Succession 47

(i) Movables 47(B) Intestate Succession 50

(i) Movables 50(ii) Immovables 51

(C) Renvoi and Succession 51

15. Capacity to Create a Testamentary Trust 52

16. Essential Validity and Testamentary Trusts 52

(A) General Rule 52(B) Executor Trustees 53

17. Forced Heirship 54

18. The Potential Impact of the Hague Convention on the Law Applicable to Succession to the Estates of Deceased Persons of 1 August 1989 56

(A) General 56(B) Forced Heirship, Claw-back and the Hague Trusts and

Succession Conventions 57

19. Testamentary Powers of Appointment 59(A) General 59(B) Essential Validity 59(C) Construction 60(D) Capacity 60(E) Formal Validity 61(F) Revocation 61

(i) Subsequent will or codicil 61(ii) Act of revocation 61

(iii) Subsequent marriage 61

20. Matrimonial Property Regimes 61(A) General 61(B) Choice of Law Rules 62

(i) No ante-nuptial contract 62(ii) Ante-nuptial contracts 63

(C) Matrimonial Property Regimes and the Law Applicable to Succession: Double Recovery and No Recovery 64

21. The Creation of Transnational Trusts in Offshore Jurisdictions 65

(A) The Cayman Islands 66

Contents xi

(B) Bermuda 69(C) Jersey 72(D) The Isle of Man 75

22. Conclusion 77

PART TWO: THE HAGUE CONVENTION ON THE LAW APPLICABLE TO TRUSTS AND ON THEIR RECOGNITION

I Evolution and Application 81

1. Background 812. The Desirability of an International Trusts Convention 833. A Convention Evolves 864. Current Status of the Convention 885. The Status of the von Overbeck Report 896. The Implications of Ratification for Non-Trust States and their

Domestic Legal Systems 907. An Open-Ended Convention 938. Application of the Convention in the United Kingdom: the Time

Factor 94

II The Conventions Provisions 99

Preamble 99

Article 1Functions of the Convention 100

1. Choice of Law 1002. The Recognition of Trusts 101

Article 2Characteristics of the Trust 103

1. Introduction 1032. The General Characteristics 1053. The Specific Characteristics 1074. The Characteristics Considered: the Shapeless Trust 1115. Characterisation 1166. Trusts and the Rome Convention 120

Article 3Types of Trust Governed by the Convention 123

1. Formalities 1232. Which Types of Trust are within the Convention? 124

(A) Voluntary Trusts 124(B) Resulting Trusts 125(C) Constructive Trusts 128

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(D) Statutory Trusts 133(E) Haytons Views Considered 133

3. Why Exclude Judicially Created Trusts? 134(A) General 134(B) The Problem of Recognition of Foreign Judgments in Relation to Trusts 135(C) Remedial Judicial Trusts 137(D) Trusts Imposing a Continuing Obligation 138

4. The Statutory Extension of the Convention Rules in the United Kingdom 139(A) The Relevant Provisions 139(B) A Choice of Law Rule for Resulting and Constructive Trusts? 140(C) Trusts Arising under the Law of Any Part of the United Kingdom 141(D) Trusts Arising by Judicial Decision 145

(i) A source of complexity 145(ii) Constructive trusts 145

(iii) Presumed resulting trusts 148(E) Judgments Entitled to Recognition 148(F) Conclusion 149

Article 4Exclusion of Preliminary Matters; the Rocket-Launcher and the Rocket 151

1. Preliminary Matters Excluded from the Convention 1512. Distinguishing between the Rocket and the Rocket-Launcher 153

Article 5Non-trust Jurisdictions 158

1. Application 1582. Dpeage 1613. Categories of Trusts 163

Article 6Express or Implied Choice of Law 166

1. The Triumph of Settlor Autonomy 1662. Trusts of Land 169

(A) A Need for the Lex Situs? 169(B) The Trusts of Land and Appointment of Trustees Act 1996 171(C) Trusts for Sale 172(D) Other Interests in Land 174(E) A Look Offshore 175(F) Where no Law is Chosen to Govern the Trust 175(G) Trusts of Movable and Immovable Property 178

3. A Need for an Objective Connection to the Chosen Law? 1794. International Trusts 1825. Choice of the Law of a State Comprising Several Territorial Units 1846. The Need to Choose the Law of a Recognised Legal System 1857. Multiple Settlements 1868. Contracts and Trusts 186

Contents xiii

9. Consent to the Choice of Law Clause 18810. Choice of a Legal System minus its Mandatory Rules 19011. Implied Choice of Law 191

(A) Nature of Implied Choice 191(B) Implied Choice and the Law of Closest Connection 194(C) Implied Choice and The Circumstances of the Case 196(D) The Settlors PurposeImplied Choice of a Law by which the Trust

is Valid? 19812. Common Law Authorities on Implied Choice and the Objective

Proper Law 198(A) Relevance 198(B) Testamentary Trusts 199(C) Inter Vivos Trusts 201(D) Implied Intention to Create a Valid Trust? 208

13. The Common Law Cases Evaluated 20914. Conclusions on Implied Choice of Law 20915. Which Law Determines whether a Choice can be Inferred? 21216. Time for Ascertaining an Implied Choice of Law 213

Article 7The Applicable Law in the Absence of Choice 2151. Origin and Application 2152. The Four Factors Considered 218

(A) Place of Administration 218(B) The Situs of the Trust Assets 220(C) The Place of Residence or Business of the Trustee 221(D) The Objects of the Trust and their Place of Fulfilment 222

3. The Relevance of the Place of Residence of the Settlor and Beneficiaries 224

4. Testamentary Trusts 2255. Objective Factors Pointing to a Non-Trust State 2266. Validity and the Law of Closest Connection 2277. Reflections on the Application of Article 7 2278. Time for Assessing the Law of Closest Connection 2289. What if the Law of Closest Connection States that Certain

Terms of the Trust are not Valid? 22910. Law of Closest Connection and the Brussels Convention 232

Article 8Scope of the Applicable Law 2331. Article 8(1) 2332. Article 8(2) 235

(A) The Appointment, Resignation and Removal of Trustees, the Capacity to Act as a Trustee and the Devolution of the Office of Trustee 235(i) Appointment and removal 235

(ii) Capacity of the trustee 237

xiv Contents

Contents xv

(B) The Rights and Duties of Trustees among Themselves 239(C) The Right of Trustees to Delegate in Whole or in Part the

Discharge of their Duties or the Exercise of their Powers 240(D) The Power of Trustees to Administer or to Dispose of Trust Assets, to

Create Security Interests in the Trust Assets, or to Acquire New Assets 241(i) Administration 241

(ii) The trustees power to deal with and acquire trust property 242(E) The Powers of Investment of Trustees 243(F) Restrictions upon the Duration of the Trust, and upon the Power to

Accumulate the Income of the Trust 244(G) The Relationships between the Trustees and the Beneficiaries

including the Personal Liability of the Trustees to the Beneficiaries 245(i) Personal and vicarious liability 245

(ii) Who is a beneficiary? 245(iii) Fiduciary duties owed by the trustee to the beneficiary 246(iv) Liability and remedies 253(v) Trustees liability to third parties 254

(vi) Third parties liability to trustees: personal and proprietary claims 254(H) The Variation or Termination of the Trust 256

(i) Variation of trusts 256(ii) Termination of trusts 270

(iii) Variation, termination and administration 270(I) Distribution of the Trust Assets 271(J) The Duty of Trustees to Account for their Administration 271

3. Formal Validity of the Trust 272(A) The Need for a Choice of Law Rule to Determine the Formal

Validity of a Trust 272(B) The Choice of Law Rule 274

4. Formation and Essential Validity of the Trust 276(A) Essential Validity of the Trust 276(B) Existence of the Trust 278(C) The Terms of the Trust 280

Article 9Splitting the Applicable Law; the Administration of Trusts 281

1. The Right to Split the Trust 2812. Severable Parts of the Trust 2823. Distinguishing Validity from Administration 2834. Splitting the Law in the Absence of Choice 2895. Choice of the Law of a Non-Trust State to Govern Part of the Trust 2896. Matters which Cannot be Controlled by the Terms of the Trust 2907. The Administration and Validity of Charitable Purpose Trusts 291

(A) Validity 291(B) Administration 292(C) Settling a Charitable Scheme; the Cy-prs Doctrine 293

8. Non-Charitable Purpose Trusts 295

Article 10Changing the Applicable Law 2971. Motivation for, and Permissibility of a Change of Governing

Law 2972. A New Law of Closest Connection 2983. Change of Law and Variation of Trusts 2994. The Role of the Law Initially Governing the Trust 2995. Particular Issues Relating to Change of Law 301

(A) Retrospective Change 301(B) Other Relevant Laws 301(C) Severable Elements of the Trust 303(D) Changing the Law Applicable to a Charitable Purpose Trust 304

6. One Trust or Two? 3047. Changes to the Content of the Law Applicable to the Trust 3068. Determining and Changing the Place of Administration 308

Article 11The Recognition of Trusts 3111. The Need for Article 11 3112. Article 11(2)a Uniform Law? 3133. The Specific Requirements of Recognition: Article 11(3)(a)(c) 314

(A) Uniform Law? 314(B) Trusts Assets and Claims against the Settlor 314

4. The Inter-Relationship of Articles 11, 15 and 16 3155. Italian Courts and the Separate Fund 3156. Does the Convention Require a Contracting State to Acknowledge

the Separate Status of the Trust Assets from the Trustees PersonalAssets? 317(A) The Issue 317(B) Interpretation in Italy 319(C) The Netherlands 319

7. Following and Tracing the Trust Assets: Article 11(3)(d) 321(A) The Dominance of the Law Governing the Trust 321(B) Third Parties and the Residual Role of the Conflicts Rules Designated

by the Law of the Forum 322(C) Tracing Trust Assets or their Value into a Mixed Fund Held by a

Third Party 323(D) The Position of Third Party Purchasers of Trust Property Acting in

Good Faith 324(E) Consequences in the United Kingdom 326(F) Constructive Trusts and Third Parties; Proprietary Effects of the

Convention; Application in The Netherlands 326(G) Reflection on Article 11(3)(d) 329

8. Translating the Trust into Civil Law Systems 330(A) Scope of Discussion 330(B) Possible Approaches 331(C) Contractual Approaches 331(D) The Trust as a Company 332

xvi Contents

(E) Agency and Mandate 334(F) Testamentary Trusts and Powers of Revocation 335

9. The Hague Conventionthe Death of Translation 335

Article 12Registration of the Trust 337

1. Registration Permissible 3372. Prohibition of Registration 3373. English Reaction 3384. Registration in Italy 3395. Facility or Obligation? 340

Article 13Right to Refuse Recognition to Trusts Objectively Connected to Non-trust States 3411. The Purpose of Article 13: A Necessary Compromise? 3412. The United Kingdom 3423. Application of Article 13 343

(A) General 343(B) Significant Elements 346(C) The Time Factor 348(D) Partial Recognition 349(E) The Consequences of Non-recognition 349(F) Application in Italian Courts 350

Article 14Freedom to Adopt more Liberal Recognition Rules 354

Article 15Preservation of Mandatory Rules in Related Areas of Law 355

1. Function 3552. Nature of Mandatory Rules 3553. Domestic and International Mandatory Rules 3564. Characterisation, the Trust and Article 15: is Mutual Exclusivity

Impossible? 3575. Article 15 and the Rocket-Launcher 3606. Must a Judge Apply the Mandatory Rules of the Law Designated

by the Conflicts Rules of the Forum? 3617. Application of Article 15 3638. Particular Matters Specified in Article 15 363

(A) The Protection of Minors and Incapable Parties 363(B) The Personal and Proprietary Effects of Marriage 364(C) Succession Rights, Testate and Intestate, especially the Indefeasible

Shares of Spouses and Relatives 365(i) Forced heirship and the law applicable to the trust 365

(ii) Types of forced heirship rules 367(iii) Claw-back claims and inter vivos trusts 368(iv) Civilian perspective 370(v) The offshore dimension 371

(vi) Administration of estates 373

Contents xvii

(D) The Transfer of Title to Property and Security Interests in Property 373(E) The Protection of Creditors in Matters of Insolvency 376(F) The Protection, in other Respects, of Third Parties Acting in Good

Faith 3779. Article 15(2)Otherwise Giving Effect to the Objects of the Trust 378

Article 16International Mandatory Rules of the Forum 3801. Scope 3802. Article 16(2)Mandatory Rules of a State of Close Connection;

Exclusion in the United Kingdom 3813. Determining whether a Rule has an International Mandatory

Application 3834. Interaction with Article 15 3845. Do the Mandatory Rule Provisions of Articles 15 and 16 Fatally

Undermine the Convention? 385

Article 17Exclusion of Renvoi 3871. The Case for Exclusion Evaluated 3872. Express Choice of a States Private International Law Rules 3883. Renvoi and Related Areas of Law 389

Article 18Public Policy 3901. Scope 3902. The Inter-Relationship of Articles 18 and 15 3923. Public Policy of a State of Close Connection 3934. STAR Trusts 395

Article 19Exclusion of Fiscal Matters 3971. A Neutral Approach 3972. The United Kingdom 397

(A) Article 19 Not Enacted 397(B) Refusal to Enforce Foreign Revenue Laws 398

3. Taxation and Civil Law States 399(A) General Comment 399(B) The Netherlands 400(C) Italy 400

Article 20Right to Extend Convention to other Types of Trust 402

Article 21Right to Restrict Recognition to Trusts Governed by the Law of a Contracting State 4041. A Compromise 4042. Time for Ascertaining the Contracting Status of the State whose

Law is Applicable 405

xviii Contents

3. Change of the Applicable Law from that of a Non-Contracting State to that of a Contracting State 405

Article 22Time-frame of the Convention 406

Article 23States Consisting of Several Territorial Units 409

Article 24Application of Convention between Territorial Units of a State 410

1. The Permissibility and Desirability of Excluding the Conventions Application to Disputes between a States Territorial Units 410

2. Intra-United Kingdom Conflicts 411

Article 25Relationship to other International Conventions 412

Article 26Reservations to the Conventions Scope 414

1. Final ClausesChapter V 4142. Application of Article 26 414

Article 27Accession of Member States 415

Article 28Accession of Non-member States 416

Article 29Application of the Convention to Selected Territorial Units of a State 417

Article 30Entry into Force 418

Article 31Denouncing the Convention 419

Article 32Notification Process 420

Signature Clause 420

III CONCLUSION

1. Much Ado about Little? 4212. The Criticisms Evaluated 4223. Looking Back and Looking Forward 425

Contents xix

PART THREE: CONCLUSION 429

Conclusion 431

Table of Current Ratification Status of the Convention 432

Appendices 435

1. The Convention on the Law Applicable to Trusts and on Their Recognition 435

2. The Recognition of Trusts Act 1987 4433. The Explanatory Report to the Convention by Professor A von

Overbeck 449

Bibliography 497Index 511

xx Contents

Table of Cases

ABNAmro Bank Luxembourg SA v. Trustees of the C (Jersey) Foundation (Case no 15430) 27 April 1994, Luxembourg CA ...........328, 334

Achillopoulos, Re [1928] Ch 433.............................................................43, 45Adams v. Clutterbuck (1883) 10 QBD 403 ....................................................26Afanoors Trusts, Re (1895) 64 LJ Ch 521...................................................199Akai Pty Ltd v. The Peoples Insurance Co Ltd (1996) 141 ALR 374,

High Ct of Aus.......................................................................................195Aldrich v. A-G [1968] P 281..........................................................................44Amin Rasheed Shipping Corp v. Kuwait Insurance Co

[1983] AC 50.....................................................................185, 193, 195, 228Annesley, Re [1926] Ch 692......................................27, 28, 47, 51, 55, 366, 392Arab Monetary Fund v. Hashim (No 9) [1996] 1 Lloyds Rep 589, CA;

affirming in part [1993] 1 Lloyds Rep 543 .........................140, 239, 250, 324Arab Monetary Fund v. Hashim (No 11) The Times,

11 October 1994................................................................246, 247, 250, 377Ardagh, In the Estate of [1914] 1 IR 5 .........................................................236Armar Shipping Co Ltd v. Caisse Algrienne [1981] 1 WLR 207 ..................298Armitage v. Nurse [1998] Ch 241................................................................395Ashby, Re [1892] 1 QB 873.........................................................................376Astors Settlement Trusts, Re [1952] Ch 534 ...............................................295Attenborough v. Solomon [1913] AC 76 .......................................................54A-G v. Bellilos [1928] 1 KB 798.....................................................................74A-G v. Campbell (1872) LR 5 HL 524....................................200, 210, 211, 220A-G v. Jewish Colonization Association

[1901] 1 KB 123...............................................2035, 207, 209, 210, 221, 348A-G v. Johnson [1907] 2 KB 885 ...............................................................347A-G v. Lepine (1818) 2 Swan 181 ................................................................293A-G v. Mill (1831) 2 Dow & Cl 393............................................................292A-G v. Stephens (1834) 3 My & K 347 ........................................................294A-G v. Sturge (1854) 19 Beav 594; (1854) 18 Beav 597..................................293A-G for Hong Kong v. Reid [1994] 1 All ER 1.............................................272A-G of New Zealand v. Ortiz [1984] AC 1..................................................398A-G of the United Kingdom v. Heinemann Publishers Australia

Pty Ltd (1988) 165 CLR 30; (1987) 19 NSWLR 86 .....................250, 251, 324A-Gs Reference (No 1 of 1985) [1986] 2 All ER 219....................................272Augustus v. Permanent Trustee Co (Canberra) Ltd (1971)

124 CLR 245 .................................................24, 161, 169, 208, 211, 227, 285

Bank of Africa v. Cohen [1909] 2 Ch 129.................................................15, 16Bankes, Re [1902] 2 Ch 333 ..........................................................................12Bannister v. Bannister [1948] 2 All ER 133 ..................................................146Baring Bros & Co Ltd v. Cunninghame District Council

[1997] CLC 108 ......................................................................................126Barnetts Trusts, Re [1902] 1 Ch 846.............................................................51Barries Estate, Re 240 Iowa 43, 35 NW 2d 658 (1949)...................................50Batthyanay v. Walford (1887) 36 Ch D 269 .................................................176Beattys Will Trust, Re (No 2) judgment of 28 February 1991,

Ch D, Trust Law International 77 ............................................236, 299, 308Beaudoin v. Trudel [1937] 1 DLR 216...........................................................64Berchtold, Re [1923] 1 Ch 192...............................................9, 34, 37, 172, 173Betts Brown Trust Fund Trustees, Re 1968 SC 170......................................284Billson v. Crofts (1873) LR 15 Eq 314..........................................................376Black v. Blacks Trustees 1950 SLT (Notes) 32 ........................................15, 17Bodley Head Ltd v. Flegon [1972] 1 WLR 680 ...........................................8, 14Bonacina, Re [1912] 2 Ch 394 .....................................................................117Bonython v. Commonwealth of Australia [1951] AC 201 ............................169Boston Safe Deposit & Trust Co v. Alfred University 339 Mass 82 ..............204Boys v. Chaplin [1971] AC 356, HL; affirming [1968] 2 QB 1, CA ........253, 254Branco v. Veira (1995) 8 ETR (2d) 49..........................................................285Brassard v. Smith [1925] AC 371 ..................................................................30Bridge Trust Co Ltd and Slatter v. A-G, Wahr Hansen and

Compass Trust Co Ltd, Cayman Islands..........................................299301Buchanan v. McVey [1955] AC 516.............................................................399Bullen v. Wisconsin 240 US 625, 36 Sup Ct 473 .............................................55Bundesgerichtshof 4 April 1968, Juristenzeitung 1968, 428 ..........................375Burroughs-Fowler, Re [1916] 2 Ch 251 .......................................................376

Caithness, Re (1891) 7 TLR 354 ...................................................................50Camille and Henry Dreyfus Foundation Inc v. IRC [1956] AC 39,

HL; affirming [1954] Ch 672 ............................................................292, 293Cammell v. Cammell [1965] P 467 ..............................................................257Cammell v. Sewell (1858) H & N 617 ...........................................................28Caron v. Odell (1986) 75 Revue Critique de Droit International

Priv 66...........................................................................................335, 368Casani v. Mattei (1998/99) 1 ITELR 925, Tribunale di Lucca ....3502, 370, 371Casio Computer Co Ltd v. Sayo (No 3) The Times,

6 February 2001......................................................................................144Casio Computer Co Ltd v. Kaiser, judgment of 11 April 2001,

[2001] EWCA Civ 661, CA ..............................................................144, 256Charron v. Montreal Trusts Co (1958) DLR (2d) 240, Ontario CA ...............14Chase Manhattan Bank NA v. Israel-British Bank

(London) Ltd [1981] Ch 105................................136, 146, 253, 255, 324, 377

xxii Table of Cases

Chelleram v. Chelleram [1985] Ch 409............................206, 207, 210, 21821, 228, 2346, 241, 253, 257, 258, 285, 286, 384

Chilwell v. Carylon (1897) 14 SC 61, South Africa ........................................63Church of Scientology California v. Commissioner of Police

(1976) 120 SJ 690 ....................................................................................240Cigalas Settlement Trusts, Re (1878) 7 Ch D 351 .........................................35Clark, In Re Estate of 21 NY 2d 478, 288 NYS 2d 993...................................55Cloncurrys Case [1932] IR 687 ...........................................................202, 203Clunet 1896, 628, judgment of 9 March 1895 ..............................................371Clunet 1935, 651 ........................................................................................131Coast Lines Ltd v. Hudig & Veder Chartering NV [1972] 2 QB 34 ..............194Cohn, Re [1945] Ch 5 .............................................................................9, 156Collens, Re [1986] Ch 505.......................................................................50, 51Colonial Bishoprics Fund (1841), Re [1935] 1 Ch 148 ..................................293Commissioner of Stamp Duties (Queensland) v. Livingstone

[1965] AC 694, PC....................................................................................35Cookes Trusts, Re (1877) 56 LJ Ch 637 .......................................................12Cookes Trusts, Re (1887) 56 LT 737............................................................64Cooper v. Cooper (1888) 14 App Cas 88 ............................................12, 13, 64Corte di Cassazione, sez 1 civile, 14 ottobre 1997 n 10031 ...........................316Cour dappel Paris (18 April 1929) [1935] Revue Critique de Droit

International Priv 149 ...........................................................................314Cour dappel Paris (10 January 1970) [1971] Revue Critique de Droit

International Priv 518 ...........................................................................168Cour de Cassation: judgment of 20 February 1996 [1996] Dalloz-Sirey

Jurisprudence 390...................................................................................331Courtois v. De Ganay, decision of 10 January 1970 [1971]

Revue Critique de Droit International Priv 518, Paris CA.......................332Cravens Estate, Re [1937] 1 Ch 423........................................................42, 43Custom Made Commercial v. Stawa Metallbau (Case C288/93)

[1994] ECR I2913 ..........................................................................224, 288

DAlemida Araujo Ltd v. Becker & Co Ltd [1953] 2 QB 329........................254De Nicols, Re [1900] AC 639........................................................................63De Nicols, Re (No 2) [1900] 2 Ch 410 .........................................................364De Nicols v. Curlier [1900] AC 21 ................................................................63Denleys Trust Deed, Re [1969] 1 Ch 373 ....................................................295Devos v. Devos (1970) 10 DLR (3d) 603 ......................................................228Dexter Ltd (In Administration) v. Harley, The Times, 8 March 2001,

2 April 2001 ....................................................................................144, 256Dr Barnados Homes National Incorporated Association v. Commissioner

for Special Purposes of the Income Tax Acts [1921] 2 AC 1 .......................35Dubai Aluminium v. Salaam [2000] 2 Lloyds Rep 168, CA; reversing

[1999] Lloyds Rep 415 ...........................................................................247

Table of Cases xxiii

Duke of Marlborough v. A-G (No 1) [1945] Ch 78, CA ..........63, 205, 211, 228,2979, 304, 305, 364

Duke of Wellington, Re [1947] Ch 506 .......................................27, 28, 51, 388Duncan v. Lawson (1889) 41 Ch D 394..................................................49, 174Duyvewaardt v. Barber (1992) 43 RFL (Can) (3rd) 139................................297Dynamit Actien-Gesellschaft v. Rio Tinto Co Ltd [1918] AC 260 ................390

Egertons Will Trusts, Re [1956] 2 All ER 817...............................................62Egon Oldendorff v. Liberia Corp (No 1) [1995]

2 Lloyds Rep 64..............................................................................193, 279Egon Oldendorff v. Liberia Corp (No 2) [1996]

1 Lloyds Rep 380 ...................................................................................193El Ajou v. Dollar Land Holdings plc [1993] 3 All ER 717; reversed

[1994] 2 All ER 685 .......................................22, 140, 246, 253, 255, 324, 377El Du Pont de Nemours & Co v. Agnew and Kerr

[1987] 2 Lloyds Rep 585.........................................................................298Elefanten Schuh v. Jacqmain (Case 150/80) [1981] ECR 1671 ......................273Emery v. Clough 63 NH 552, 4 A 796 (1885) .................................................42Emery v. Hill (1826) 1 Russ 112 ..................................................................293Emerys Investment Trusts, Re [1959] Ch 410 .............................................398Eric Beach Co v. A-G for Ontario [1930] AC 161..........................................30Euro-Diam v. Bathurst [1987] 2 All ER 113.................................................383Eves v. Eves [1975] 1 WLR 1338 .................................................................132

Faillit Four Seasons Overseas NV v. SA Finimtrust, decision of 21 January1971 [1972] Revue Critique de Droit International Priv 51, Trib darrondissement de Luxembourg ...................................................334

Favorke v. Steinkopff [1922] 1 Ch 174 ...............................................34, 35, 37Federal Trade Commission v. Affordable Media LLC 179 F 2d 13130

(1999).....................................................................................................309First National Bank in Mitchell v. Daggett 242 Neb 734,

497 NW 2d 358 (1993) ............................................................................169Fitzgerald, Re [1904] 1 Ch 573..................................63, 155, 168, 176, 244, 391Fletcher v. Fletcher (1844) 4 Hare 67.............................................................43Forbes v. Cochrane (1824) 2 B & C 448 ......................................................390Ford v. Newman 77 Ill 2d 235, 396 NE 2d 539 (1979) ..................................198Fordyce v. Bridges (1848) 2 Ph 497..............................................................200Foster v. Driscoll [1929] 1 KB 470.................................................382, 390, 393Forsyth v. Forsyth [1891] P 363 ...........................................................259, 262Foskett v. McKeown [2001] AC 102 ...........................................................324Fraser, Re (1883) 22 Ch D 527 ....................................................................294Freke v. Lord Carbery (1873) LR 16 Eq 461 ................................9, 49, 154, 174Fry, Re [1946] Ch 312 .............................................................................37, 40Funk v. Krombach (2001) 15 Trust Law International 103 .....................55, 368

xxiv Table of Cases

Garner v. Bermuda Trust Co Ltd (1992) J Int Corp P 133 (Note), Bermuda CA.....................................................................................70, 369

Gartside v. IRC [1968] AC 553 .....................................................................39Genoese Commercial Court, 24 March 1997...............................................352Georges-Picot v. Henderson [1963] NZLR 950............................................299Godard v. Gray (1870) LR 6 QB 139 ................................................67, 94, 101Goff v. Goff [1934] P 107 ....................................................................259, 262Golden Acres Ltd v. Queensland Estates Pty Ltd

[1969] Qd R 378 .....................................................................................180Government of India v. Taylor [1955] AC 491 .....................................397, 398Grainge v. Wilberforce (1889) 5 TLR 436 .....................................................41Grant v. Edwards [1986] 2 All ER 426.........................................................132Grey v. IRC [1960] AC 1 ..............................................................................41Groos, Re [1915] 1 Ch 572 ...........................................................................47Groupe Concorde v. Suhadiwarno Panjan (Case C440/97)

[1999] ECR 16307..........................................................................224, 288Grupo Torras v. Al-Sabah [2001] Lloyds

Rep Bank 36 ..............................................................140, 246, 247, 255, 377Gupratte v. Young (1851) 4 De G & Sm 217 ........................................63, 275

Habershon v. Vardon (1851) 4 De G & Sun 467...................................291, 292Halley, The (1968) LR 2 PC 193 .................................................................240Hamlin v. Hamlin [1985] 2 All ER 1037......................................................367Harbour Assurance Ltd v. Kansas Ltd [1993] QB 701..................................277Harris Investments Ltd v. Smith [1934] 1 DLR 748 ................203, 211, 221, 252Harrison, Re [1891] 2 Ch 349 .....................................................................239Harrison v. Crdit Suisse ATF 96.II.79 JT 197.I.329,

Swiss Federal Tribunal........................................................................3313Hayward (Decd), Re [1996] 3 WLR 674.....................................................358Helbert Wagg & Co Ltd, Re [1956] 1 Ch 323 ........................................20, 307Hellenic Steel Co v. Svolamar Shipping Co Ltd (The Komminos S)

[1991] 1 Lloyds Rep 370.........................................................................192Hellmans Will, Re (1866) LR 2 Eq 363.........................................................48Hernando, Re (1884) 27 Ch D 284 ............................................50, 60, 168, 364Hewitts Settlement, Re [1915] 1 Ch 228 ..............................................284, 364Holzberg v. Sasson (1986) 75 Revue Critique de Droit

International Priv 685 ....................................................................368, 369Hope v. Brewer 136 NY 126 .......................................................................292Hoyles, Re [1911] 1 Ch 179..............................................................9, 174, 291Hutchinson v. Ross 262 NY 381, 187 NE 65 (1933) .......................169, 198, 219

Income Tax Special Purposes Commissioners v. Pemsel [1891] AC 531 .......292Industrie Tessili Italiana Como v. Dunlop AG (Case 12/76)

[1976] ECR 1473 .............................................................................224, 288

Table of Cases xxv

IRC v. Holmden [1968] AC 685 ..................................................................271Irani Finance Ltd v. Singh [1971] Ch 59 ......................................................172Irving v. Snow 1956 SC 257 ........................................................................244Iveagh v. IRC [1954] Ch 364 .........................................168, 205, 206, 210, 211,

213, 220, 224, 225, 228

Jacobs, Re (1970) 114 Sol Jo 515.................................................................292Jakob Handte GmbH v. Traitements Mecano-Chimiques des Surfaces

(Case C26/91) [1992] ECR I3967 ..................................................121, 125Janred Properties Ltd v. Ente Nazionale Italiano per il Turismo

[1989] 2 All ER 444 ..................................................................................20Jewish National Fund Inc v. Royal Trust Co (1965)

53 DLR (2d) 577 Canadian SC..................................................200, 221, 229Josephs Will Trusts, Re (1907) 26 NZLR 504.............................................294

Kahler v. Midland Bank [1950] AC 24 ........................................................190Kapetan Georgis, The [1988] 1 Lloyds Rep 352 ..........................................239Kaufman, In the Goods of [1952] P 325 ........................................................44Kehr (Decd), Re [1952] Ch 26 ........................................46, 234, 236, 237, 241,

267, 268, 289, 373, 384Kers Settlement Trusts, Re [1963] Ch 553 .....................241, 256, 261, 262, 384Khans Settlement, Re [1966] Ch 567 ............................................................60Kings Will Trusts, Re [1964] Ch 542............................................................54Korvines Trust, Re [1921] 1 Ch 343.............................................................42Kuwait Oil Tanker v. Al Bader [2000] 2 All ER

(Comm) 271 ..............................................................140, 246, 247, 255, 377Kwok Chi Leung Karl v. Estate Duty Commissioners

[1988] 1 WLR 1035...................................................................................30

Lashley v. Hog (1804) 4 Pat 581....................................................................63Lashmar, Re [1891] 1 Ch 258........................................................................41Lee v. Abdy (1886) 17 QBD 309....................................................................16Lemenda Trading Co Ltd v. African Middle East Petroleum Ltd

[1988] QB 448 ........................................................................................390Lemos v. Coutts & Co (19923) CILR 460, Cayman Islands .........................67Levicks Will Trusts, Re [1963] 1 WLR 311.................................................233Levy Estate, Re (1989) 58 DLR (4th) 375.....................................................223Lewals Settlement, Re [1918] 2 Ch 391 ........................................................60Lewis v. Hanson 36 Del CH 235, 128 A 2d 819 (1957) .................................198Liddiard, Re (1880) 14 Ch D 310.................................................................236Lightning v. Lightning Electrical Contractors Ltd

[1998] NPC 71 ...........................................................127, 149, 176, 177, 187Lindsay v. Miller (No 1) [1949] VR 13........................205, 20911, 21820, 288Lister & Co v. Stubbs (1890) 45 Ch D 1 ......................................................272

xxvi Table of Cases

Liverpool Marine Credit Co v. Hunter (1868) LR 3 Ch App 479..................253Lord Cable, Re [1977] 1 WLR 7 .............................................39, 199, 201, 205,

20911, 381, 383, 397, 398Lord Sudeley v. A-G [1897] AC 11.....................................................34, 35, 37Lorillard, Re [1922] Ch 638 ..........................................................................45Lyons v. New Bonaker (1867) LR 4 Eq 655 .................................................294

McGovern v. A-G [1982] Ch 321 ................................................................292McKain v. RW Miller & Co (SA) (1991) 174 CLR 1....................................253Macmillan Inc v. Bishopsgate Trust plc (No 3)

[1996] 1 WLR 387, CA ....................................................8, 30, 141, 324, 325McMorran, Re [1958] Ch 624 ......................................................................60Maimann v. Maimann, judgment of 27 June 2001

[2001] EWCA Civ 1132...........................................................................251Maldonados Estate, Re [1954] P 223 ........................................................9, 51Male v. Roberts (1800) 3 Esp 163..................................................................13Manistys Settlement, Re [1974] Ch 17........................................................271Martin, Re [1900] P 211..........................................................................49, 62Martin v. Paxton (1826) 1 Russ 115 ............................................................293Matthews (Decd), Re (1980) JJ 139............................................................198Mayor of Canterbury v. Wyburn [1895] AC 89 ...........................................292Meatyard, In the Goods of [1903] P 125........................................................44Mgret, Re [1901] 1 Ch 547 .............................................................55, 60, 369Metall und Rohstoff AG v. Donaldson Lufkin & Jenrette Inc

[1990] 1 QB 391......................................................................................142Micallefs Estate, Re [1977] 2 NSWLR 929 ...................................................50Milan Commercial Court, 27 December 1996 ......................................352, 370Miller, Re [1914] 1 Ch 511 ...........................................................................49Minet v. Vulliamy (1826) 1 Russ 113...........................................................293Mirrlees Charity, Re [1910] 1 Ch 163.........................................................294Mitchner, Re [1922] St R Qd 39..................................................................200Mitchner, Re (No 2) [1922] St R Qd 252 .....................................................200Montgomery v. Zarifi 1918 SC 128 .............................................................264Moore (Decd), Re; Moore v. His Holiness Pope Benedict XV

[1919] IR 316..........................................................................................292Moore v. Livingstone 148 Ind App 275, 265 NE 2d 251 (1970) .....................173Morgan Guaranty Trust Co v. Huntingdon 140 Conn 331,

179 A 2d 604 (1962) ..................................................................................60Morice v. Bishop of Durham (1804) 9 Ves 399 ............................................295Municipality of Canterbury v. Wyburn [1895] AC 89..................................152Murphy v. Deichler [1909] AC 446 ...............................................................61

NV Handel Maatschappij J Smiths Import-Export v. English Exporters Ltd [1955] 2 Lloyds Rep 69 ....................................................254

Table of Cases xxvii

Nanton Estate, Re [1948] WWR 113...........................................................284National Commercial Bank v. Wimborne (1978) 5 BPR [97323] ..................247National Shawmut Bank v. Cumming 325 Mass 457 ...................................227Nelson v. Bridport (1846) Beav 547..................................................26, 49, 169Netherlands v. Rffer (Case 814/79) [1980] ECR 3807.................................116New York Breweries Co Ltd v. A-G [1899] AC 62...................................43, 44New York Life Insurance Co v. Public Trustee

[1924] 2 Ch 101 ........................................................................................30Nunneley v. Nunneley and Marrian (1890) 15 PD 186...................256, 259, 262

OD-Bank in Liquidation v. Bankrupts Estate WKR (Case No. FB920075) 98 Bltter fr Zrcherishe Rechtssprechung (1999) No. 52, Zurich DC ...............................................................................100, 332, 333

Ogden v. Ogden [1908] P 46...........................................................................8OKeefe, Re [1940] Ch 124 ...........................................................................51Oldfield (No 2), Re [1949] 2 DLR 175.........................................................293Oliphant v. Hendrie (1784) 1 Bro CC 571 ...................................................292Ontvanger v. Hamm qq, unreported, The Netherlands........................328, 399Oppenheimer v. Cattermole [1976] AC 249 ..................................................20ORourke v. Darbishire [1820] AC 581 .......................................................271

Pagets Settlement, Re [1965] 1 WLR 1046 ................................256, 2613, 268Paramasivam v. Flynn (199899) 160 ALR 203 .................................2468, 251Pearce v. Ove Arup Partnership Ltd [2000] Ch 403, CA;

reversing [1997] Ch 293 ...................................................................194, 263Pearse v. Green (1819) 1 Jac & W 135.........................................................271Peillon v. Brooking (1858) 25 Beav 218 .....................................39, 40, 199, 210Penn v. Baltimore (1750) 1 Ves Sen 444.........................................................22Pepin v. Bruyere [1900] 2 Ch 504 ................................................................174Permanent Trustee Co (Canberra) Ltd v. Permanent Trustee Co

of New South Wales Ltd (1969) 14 FLR 246 ............................................310Perpetual Executors & Trustees Association of Australia Ltd v. Roberts

[1970] VR 732 .................................................................................206, 233Peters Bauunternehmung GmbH v. Zuid Nederlandse Aannemers

Vereiniging (Case 34/82) [1983] ECR 987 ................................................116Petroleo Brasiliero SA v. Mellitus Shipping Inc [2001] 2 Lloyds

Rep 203..................................................................................................239Philipson-Stow v. IRC [1961] AC 727..................................34, 37, 49, 173, 233Phrantzes v. Argenti [1960] 2 QB 19............................................................253Piercy, Re [1895] 1 Ch 83 ......................................................................37, 173Piercy v. EFTAS, judgment of 15 March 1956, Tribunal of Oristano ...........316Pilkingtons Will Trusts, Re [1937] Ch 574 ..........................................233, 275Pipon v. Pipon (1744) Amb 799 ....................................................................50Pollaks Estate, Re [1937] Transvaal Provincial Decision 91 .................207, 284

xxviii Table of Cases

Pollard v. Ashurst [2001] 2 WLR 722, CA; affirming [2000] 2 All ER 772 ..................................................................171, 172, 358

Pouey v. Hordern [1900] 1 Ch 492 ...................................................18, 59, 369Powell Duffryn v. Petereit (Case C214/89) [1992] ECR I1745 ...................255Power Curber International Ltd v. National Bank of Kuwait SAK

[1981] 3 All ER 607 ..................................................................................30Preston v. Melville (1841) 8 Cl & Fin 1 .........................................................45Price, Re [1900] 1 Ch 442 .............................................................................60Private Trust Corp v. Grupo Torras SA [1997/98] 1 OFLR 443,

Bahamian CA ..........................................................................110, 309, 333Provost of Edinburgh v. Aubery (1754) Amb 256;(1753) Amb 236 ...............293Pryce, Re [1911] 2 Ch 286.............................................................................60Public Curator of Queensland v. The Union Trustee Co of Australia Ltd

(1922) 32 CLR 66....................................................................................200Pullan v. Koe [1913] 1 Ch 9 ..........................................................................62

QRS 1 v. Fransden [1999] 1 WLR 2169, CA ................................................399

R v. Williams [1942] AC 541 ........................................................................30Rabaiotti 1989 Settlement, Re [2000] ITELR 763, Royal Ct of Jersey ...260, 261Rahman v. Chase Bank (CI) Trust Co Ltd [1991]

Jersey Law Reports 113..............................................................73, 110, 333Raiffeisen Zentralbank Osterreich AG v. Five Star General Trading LLC

(2001) 2 WLR 1344, CA; affirming (2000) CLC 1359 .................................32Ralli Bros v. Cia Naviera Sota y Aznar [1920] 2 KB 287 .........223, 291, 383, 393Rallis Will Trusts, Re [1964] Ch 288............................................................53Rawluk v. Rawluk (1990) 65 DLR (4th) 161, Canadian SC..........................146Regazzoni v. KC Sethia (1944) Ltd [1958] AC 301, HL; affirming

[1956] 2 QB 490, CA...........................................................20, 382, 393, 394Renard, In re Estate of 56 NY 2d 973, 453 NYS 3d 625 .................................55Renshaws Trust Deed, Re [1928] NZLR 460..............................................299Republica de Guatemala v. Nunez [1927] 1 KB 669.......................................16Revenue Commissioners v. Pelly [1940] IR 122.................................2024, 210Richard v. Mackay, judgment of 4 March 1987, Ch D,

(1997) 11 Trust Law International 22 ................................236, 297, 299, 308Roberts, Re [1983] 70 FLR 158 ...................................................................299Robertson v. Howden (1892) 10 NZLR 609 ................................................252Robinson, Re [1931] 2 Ch 122 .............................................................223, 292Robson v. Flight (1865) 4 De GJ & Sm 608.....................................................6Rochefoucald v. Boustead [1987] 1 Ch 196..................................................273Rose v. St Louis Union Trust Co 43 Ill 2d 312, 253 NE 2d 417 (1969)...........220Ross, Re [1930] 1 Ch 377 ......................................................27, 47, 49, 51, 388Rossano v. Manufacturers Life Assurance Co Ltd

[1953] 2 QB 352......................................................................................398

Table of Cases xxix

Royal Boskalis Westminster NV v. Mountain [1999] QB 674; [1998] 2 WLR 538 ...........................................................................390, 393

Royal Trust Co v. Tucker [1982] 1 SCR 250, Canadian SC .........................107

Saliba v. Falzon [1998] NSWSC 302 ...........94, 155, 200, 201, 210, 244, 361, 406Saunders v. Vautier (1841) 4 Beav 115 ...................................................22, 270Schrebsman, Re [1944] Ch 83 .......................................................................43Seaconsar Far East Ltd v. Bank Markazi Jombouri Islami Iran

[1994] 1 AC 438........................................................................................82Seales Marriage Settlement, Re [1961] Ch 574............................................299Shannon v. Irving Trust Co 275 NY 95, 9 NE 2d 792 (1937)..........169, 198, 282Sharpe (A Bankrupt), Re [1980] 1 WLR 219 ................................................146Smith, Re; Lawrence v. Kitson [1916] 2 Ch 206.............................................26Smyth, Re [1898] 1 Ch 89 ..................................................................346, 310Snook v. London & West Riding Investments Ltd

[1967] 1 All ER 518.................................................................................110Sottomayor v. De Barros (No 1) (1877) 3 PD 1..............................................12Spiliada Maritime Corp v. Cansulex [1987] AC 460 ......................................82Standard Chartered Bank Ltd v. IRC [1978] 3 All ER 644 .............................30State of Norways Application, Re (Nos 1 and 2) [1990] 1 AC 723...............398Stevens v. Head (1993) 176 CLR 433...........................................................254Strong v. Bird (1874) LR 18 Eq 315...............................................................42Swiss Federal Court, judgment of 3 September 1999 (2000) I Semaine

Judiciare, p. 269 .....................................................................................333

Tallack v. Tallack [1927] P 211 ...........................................................257, 267Tatry, The (Case C406/92) [1994] ECR I5439..........................................412Tempest v. Lord Camoys (1882) 21 Ch D 571 .............................................271Thahir v. Pertamina [1993] 1 SLR 735 ........................................................324Thompson v. Thompson (1844) 1 Coll 381 .................................................292Treasurer of Ontario v. Blonde [1948] AC 24 ...............................................30Trendtex v. Crdit Suisse [1980] QB 629, CA ..........................................31, 32Tribunale di Roma, judgment of 6 December 1989 .....................................316Trustees Executors and Agency Co Ltd v. Margottini

[1960] VR 417 .................................................................................168, 233Trustees of the C (Jersey) Foundation v. Internationale Nederlanden Bank

(Luxembourg) SA (Case no 17370) 22 May 1996, Luxembourg CA..........334Trustor AB v. Smallbone, judgment of 9 May 2000, CA ........140, 246, 255, 377Tyndall, Re [1913] SALR 39................................................................284, 309

United Services Fund v. Richardson Greenshields of Canada Ltd(1987) 40 DLR (4th) 94 ...........................................................................344

United States Surgical Corp v. Hospital Products International Pty Ltd [1982]2 NSWLR 766 ........................................................................................251

xxx Table of Cases

Vagliano, Re [1905] WN 179 ......................................................................294Van Grutten v. Digby (1862) 31 Beav 561 ..............................................63, 275Vandervell v. IRC (No 1) [1967] 2 AC 291 ....................................................40Vanquelin v. Bouard (1863) 15 CBNS 341.....................................................44Vansant v. Roberts 3 Md 119 (1852) ...........................................................208Velasco v. Coney [1934] P 143 ......................................................................61Viditz v. OHagan [1900] 2 Ch 87 ................................................12, 13, 18, 64Vita Food Products Inc v. Unus Shipping Co Ltd

[1939] AC 277 ..........................................................................169, 180, 344

Waites Settlement, Re [1958] Ch 100 ...........................................................60Wardlow-Milne (Decd), Re (1970) JJ 1539.................................................198Watsons Settlement Trusts, Re [1959] 1 WLR 732......................................306Waziristam, The [1953] 1 WLR 1446 ..........................................................240Webb v. Webb [1991] 1 WLR 1410 .............................................................177Webb v. Webb (Case C294/92) [1994] ECR I1717 ................22, 171, 177, 221Webb (Decd), In the Estate of (1992) 57 SASR 193 ..............................285, 410Welch v. Tennent [1891] AC 639 ..................................................................63Westons Settlements, Re [1969] 1 Ch 223...................................................299Whiteheads Trusts, Re [1971] 1 WLR 833 ...................................236, 308, 309Whitworth Street Estates (Manchester) Ltd v. James Miller and

Partners Ltd [1970] AC 583, HL..............................................................213Wilks, Re [1935] Ch 645 ..............................45, 46, 234, 236, 241, 289, 373, 384Williams and Humbert Ltd v. W and H Trade Marks (Jersey) Ltd

[1986] AC 368 .................................................................................396, 398Wilmington Trust Co v. Wilmington Trust Co 26 Del Ch 397,

24 A 2d 309 (1942)...........................................................................304, 309Wilson v. Moore (1833) 1 My & K 126.......................................................239Winkworth v. Christie, Manson & Woods Ltd [1980]

Ch 496 .................................................................................28, 29, 375, 388

Zivonestenska Bank v. Freeman [1950] AC 57 ............................................383

Table of Cases xxxi

Table of Legislation

INTERNATIONAL

Brussels Convention on Jurisdiction and the Enforcement of Judgments inCivil and Commercial Matters................................82, 85, 89, 116, 1357,

144, 256, 263, 287, 294, 358, 424Art. 1 .....................................................................................................116Art. 1(1) .................................................................................................238Art. 1(2) .................................................................................................358Art. 2 ..............................................................................................100, 232Art. 5(1).....................................................................116, 121, 125, 223, 288Art. 5(6) .................................................................82, 86, 232, 313, 330, 460Art. 16(1) ...............................................................................................171Art. 16(1)(a) ...........................................................................................358Art. 17 ..............................................................................................86, 273Art. 25....................................................................................................312Art. 29..................................................................................67, 94, 101, 135Art. 57....................................................................................................412Art. 57(1) ...............................................................................................412

Council Regulation (EC) No 44/2001 of 22 December 2000 on Jurisdiction and the Recognition and Enforcement of Judgments in Civil andCommercial Matters: OJ 2001 L 12/1 ..............................................67, 82

Art. 5(1)(b) .............................................................................................224Art. 5(6)............................................................................................86, 313Art. 7(1) .................................................................................................412Art. 22(1) ...............................................................................................171Art. 23 .....................................................................................................86Art. 33(1) ...............................................................................................312Art. 36.........................................................................................67, 94, 135Art. 45(2) ...............................................................................................101

Hague Convention on the Celebration and Recognition of the Validity ofMarriages (14 March 1978) .................................................................476

Hague Convention on the Conflict of Laws Relating to the Form ofTestamentary Dispositions (5 October 1961)..................................48, 490

Hague Convention on International Access to Justice (25 October 1980)Art. 33....................................................................................................495

Hague Convention on the International Administration of the Estates ofDeceased Persons 1973 ...........................................................43, 412, 469

Hague Convention on Jurisdiction and the Recognition and Enforcement ofJudgments in Civil and Commercial Matters (Worldwide JudgementsConvention) .......................................................................................412

Hague Convention on the Law Applicable to Agency 1978..........................412Art. 16....................................................................................................481Art. 19 ............................................................................................409, 492Art. 22....................................................................................................492

Hague Convention on the Law Applicable to Contracts for the International Sale of Goods 1955 ...................................182, 485, 492, 493

Art. 1(4) .................................................................................................183Art. 2 .....................................................................................................191

Hague Convention on the Law Applicable to Contracts for the InternationalSale of Goods 1986 .............................................................................191

Art. 1(b) .................................................................................................183Art. 7(1) ..........................................................................................191, 464

Hague Convention on the Law Applicable to Maintenance Obligations (2 October 1973)

Art. 16....................................................................................................491Art. 21....................................................................................................494

Hague Convention on the Law Applicable to Matrimonial Property Regimes 1978 ................................................................................62, 412

Hague Convention on the Law Applicable to Succession to the Estates ofDeceased Persons 1989...........................................56, 57, 59, 87, 412, 413

Art. 1(2)(d) .........................................................................................57, 58Art. 3(1) ...................................................................................................56Art. 3(2), (3) .............................................................................................57Art. 5(1) ...................................................................................................56Art. 6 .......................................................................................................56Art. 7 .......................................................................................................58Art. 7(2) ...................................................................................................58Art. 7(2)(d)...............................................................................................57Art. 18 .....................................................................................................58

Hague Convention on the Law Applicable to Trusts and on their Recognition ................................iiiv, 3, 5, 24, 38, 39, 40, 46, 47, 54,

56, 66, 70, 72, 74, 768, 81, 8397, 4313Preamble ........................................99, 104, 112, 115, 318, 341, 352, 435, 454Art. 1 .................................................1002, 239, 435, 444, 452, 454, 45660Art. 2 .....................................6, 8, 86, 92, 93, 99, 10322, 129, 139, 151, 159,

184, 186, 197, 232, 255, 278, 287, 311, 313, 314, 318, 341, 343, 352, 358, 395, 406, 412, 420, 422,

423, 435, 443, 444, 455, 458, 461, 462, 467Art. 2(1)............................................................................105, 458, 459, 461Art. 2(2) ..........................................................................................458, 459Art. 2(2)(a)........................................................................106, 107, 114, 459

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Art. 2(2)(b) .......................................................................106, 108, 459, 476Art. 2(2)(c) ......................................................................................109, 459Art. 2(3) ..........................................................................................110, 459Art. 3 ................................................70, 96, 122, 12350, 163, 165, 213, 214,

229, 232, 248, 254, 272, 273, 279, 311, 326, 327, 354, 402, 403, 406, 411, 422, 436, 443, 444, 454, 45860, 463, 481

Art. 4 .........................................................57, 33, 46, 54, 55, 106, 121, 124, 1517, 180, 200, 244, 272, 318, 320, 356, 360, 362, 366, 391, 422, 436, 444, 4604, 467, 468

Art. 4(2) .................................................................................................459Art. 5.............................................113, 15865, 166, 192, 209, 313, 328, 344,

345, 351, 352, 432, 444, 462, 465, 488Ch II (Arts 610) ..................................158, 311, 437, 444, 473, 474, 476, 490Art. 6 ..............................................13, 15, 113, 124, 143, 155, 160, 166214,

2213, 225, 22731, 233, 249, 259, 275, 277, 278, 281, 289, 302, 303, 307, 312, 313, 319,

3447, 356, 361, 365, 373, 374, 389, 409, 410, 436, 437, 445, 463, 465, 467, 469, 470, 472, 473, 490

Art. 6(1) .............................................................166, 196, 463, 464, 465, 476Art. 6(2)....................................................................158, 162, 166, 209, 211,

215, 290, 462, 463, 465, 471Art. 6(3) ..........................................................................................469, 470Art. 7.............................................13, 15, 26, 76, 158, 16063, 166, 176, 178,

179, 1846, 1902, 201, 205, 206, 210, 211, 213, 21532, 233, 252, 259, 276, 278, 280, 281, 287, 289, 298, 312, 313, 3479, 388, 409, 426, 436,

437, 445, 462, 463, 4657, 46970, 490, 491Art. 7(1) ...................................................................................462, 465, 471Art. 7(2) ...................................................................................465, 467, 491Art. 7(2)(a) ................................................................219, 220, 222, 465, 476Art. 7(2)(b)......................................................................................219, 465Art. 7(2)(c).................................................................219, 220, 222, 465, 476Art. 7(2)(d) .......................................................................219, 225, 465, 466Art. 7(3) ..........................................................................................469, 470Art. 8.............................................124, 153, 159, 164, 189, 190, 229, 23280,

309, 314, 437, 445, 456, 460, 461, 467, 469, 472Art. 8(1).....................................................................190, 233, 276, 279, 280Art. 8(2) .................................................................234, 235, 280, 4679, 472Art. 8(2)(a) .............................................6, 21, 46, 54, 69, 152, 237, 238, 243,

268, 285, 286, 308, 364, 373, 384, 462, 468Art. 8(2)(b) .............................................................................................239Art. 8(2)(c) ......................................................................................245, 468Art. 8(2)(d) ............................................46, 241, 258, 268, 271, 286, 373, 384Art. 8(2)(f).......................................................................................245, 468

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Art. 8(2)(g)............................................................24, 96, 105, 132, 240, 245, 248, 253, 254, 272, 325, 468

Art. 8(2)(h) ....................................................64, 244, 258, 25961, 263, 265, 266, 270, 286, 299, 309, 361, 362

Art. 9 .........................................................159, 185, 216, 223, 234, 235, 238, 241, 246, 270, 28196, 307, 308, 343, 348, 389, 391,

395, 396, 437, 445, 457, 463, 465, 4679, 471473Art. 10 .........................................................68, 220, 224, 228, 252, 257, 280,

297310, 405, 437, 445, 4679, 471, 472, 474, 490Ch III (Arts 1114) ..........................................93, 404, 454, 456, 48991, 495Art. 11 ...........................................78, 100, 101, 103105, 107, 108, 136, 159,

234, 294, 31136, 337, 338, 341, 343, 344, 363, 373, 376, 379, 404, 424, 437, 446, 473, 476, 482

Art. 11(1) .................................................................................456, 473, 490Art. 11(2) ....................................................312, 313, 317, 319, 459, 473, 474Art. 11(3) ..........................................................................312, 314, 319, 474Art. 11(3)(a), (b).......................................................................313, 314, 474Art. 11(3)(c) ....................................................................................314, 474Art. 11(3)(d) ......................................................................40, 107, 110, 129,

141, 234, 254, 294, 3214, 3269, 360, 373, 3758, 406, 422, 426, 4735, 481

Art. 12..................................................................33740, 404, 438, 446, 476Art. 13.............................................89, 92, 101, 113, 115, 159, 179, 181184,

192, 328, 329, 336, 34153, 354, 370, 381, 382, 404, 414, 422, 424, 438, 463, 473, 476, 477, 480, 481, 484, 485

Art. 14 ...............93, 182, 215, 312, 344, 354, 379, 404, 438, 446, 477, 478, 480Ch IV (Arts 1525) .................................................................................454Art. 15....................................................46, 54, 70, 74, 77, 97, 153, 181, 190,

244, 256, 259, 260, 26470, 282, 291, 308, 315, 317, 318, 322, 328, 329, 336, 338, 339, 343,

351, 35579, 380, 381, 3846, 389, 391, 392, 406, 413, 421, 423, 425, 438, 443, 446, 454,

456, 461, 473, 475, 476, 4802, 484, 485Art. 15(1) ..........................................................................461, 480, 481, 483Art. 15(1)(a)......................................................................363, 364, 482, 485Art. 15(1)(b)...........................................................2646, 364, 365, 482, 485Art. 15(1)(c) ...................................................55, 66, 746, 83, 155, 350, 366,

371, 372, 374, 392, 412, 482, 485Art. 15(1)(d).................................................58, 264, 291, 317, 318, 320, 321,

323, 325, 360, 3736, 378, 422, 482, 485Art. 15(1)(e)...........................318, 320, 321, 373, 374, 376, 377, 482, 483, 485Art. 15(1)(f) ...........................321, 323, 373, 374, 377, 378, 422, 482, 483, 485Art. 15(1)(g) ...........................................................................................485Art. 15(2)...................................................................378, 379, 480, 481, 483

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Art. 16..................................46, 74, 77, 97, 181, 190, 237, 239, 242, 256, 259, 26470, 274, 282, 308, 315, 336, 338, 339, 354, 357, 362, 363, 3806, 391, 413, 414, 421, 423, 439, 440,

443, 447, 454, 473, 476, 481, 483, 484, 493Art. 16(1)............................................................382, 385, 386, 393, 484, 486Art. 16(2) ...........................181, 291, 3813, 385, 393, 406, 415, 484, 486, 487Art. 16(3) ..........................................................................291, 382, 385, 484Art. 17 .........................................................27, 186, 190, 242, 269, 289, 307,

3879, 411, 439, 443, 447, 454, 463, 487Art. 18 ................................................20, 34, 74, 77, 190, 237, 242, 245, 259,

266, 268, 269, 279, 295, 308, 336, 343, 353, 354, 356, 368, 373, 376, 381, 3906, 421, 423, 439, 447, 454, 488

Art. 19 .................................................397401, 414, 439, 454, 473, 475, 488Art. 20........................................................129, 139, 145, 147, 149, 311, 354,

4023, 420, 439, 442, 454, 460, 488, 489, 495Art. 20(1) ...............................................................................................139Art. 21.............................................................93, 342, 4045, 407, 408, 414,

416, 440, 454, 458, 48991, 493, 495Art. 22............................94, 97, 225, 4068, 414, 440, 443, 447, 454, 491, 493Art. 22(1) ..........................................................................406, 407, 414, 490Art. 22(2) .................................................................................407, 408, 490Art. 23.........................................................184, 307, 409, 440, 454, 491, 492Art. 23(1) ...............................................................................................413Art. 24.........................................................................41011, 440, 454, 492Art. 25..................................................................41213, 414, 440, 454, 492Ch V (Arts 2632) ...........................................................................454, 492Art. 26 ...................................383, 414, 417, 420, 440, 442, 487, 489, 490, 493Art. 26(2) ........................................................................................414, 494Art. 27 .................................................414, 415, 418, 420, 440, 441, 442, 494Art. 28 .................................................414, 415, 416, 418, 420, 441, 442, 494Art. 28(3) ........................................................................................494, 495Art. 29 .................................................414, 417, 418, 420, 440, 441, 442, 495Art. 29(3) ...............................................................................................496Art. 30................................................................414, 418, 420, 441, 442, 495Art. 30(1) ........................................................................................416, 441Art. 30(2)(b) ....................................................................................418, 495Art. 31 ..........................................402, 414, 419, 420, 439, 442, 492, 493, 496Art. 32 .......................................................................414, 416, 420, 442, 496

Lugano Convention ..............................................................................85, 116Art. 5(6) ...................................................................................................86

Mexico Convention (Inter-American Convention of the Law Applicable toInternational Contracts 1994)

Art. 9(2) .................................................................................................185Art. 10....................................................................................................185

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OECD Model Convention on the taxation of international trusts 1977 .....................................................................397

Rome Convention on the Law Applicable to Contractual Obligations ..........................................16, 1202, 139, 182, 1857, 1914,

196, 213, 228, 275, 464, 483, 485, 486Art. 1 .....................................................................................................117Art. 1(1) .................................................................................................122Art. 1(2)(a)........................................................................................11, 238Art. 1(2)(b)...............................................................................................63Art. 1(2)(e) ...............................................................................................19Art. 1(g).....................................................................................31, 121, 332Art. 3(1) ...................................................................................191, 281, 282Art. 3(2) ..........................................................................................298, 301Art. 3(3).....................................................................................17981, 345Art. 3(4) ...................................................................................188, 212, 302Art. 4 .......................................................................................................15Art. 4(2) ...................................................................................216, 218, 332Art. 5(2) .................................................................................................481Art. 6 .......................................................................................................10Art. 6(1) .................................................................................................481Art. 7..................................................................................10, 481, 484, 485Art. 7(1) ..........................................................................................381, 383Art. 7(2) ...................................................................................................10Art. 8 ................................................................................................10, 188Art. 8(1) ...................................................................................160, 188, 224Art. 8(2) .................................................................................................279Art. 9 .......................................................................................188, 273, 275Art. 9(1) ...................................................................................................32Art. 9(2) ......................................................................................26, 32, 275Art. 9(6) ...................................................................................................26Art. 10 .....................................................................................................10Art. 10(1)(c) ............................................................