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Wills and Trusts Law Reports: Index of Cases Reported Wills and Trusts Law Reports ALPHABETICAL INDEX OF REPORTED CASES January 2000 to November 2014 N. B. 1 All cases are from England & Wales unless otherwise stated 2 All English Court of Appeal decisions are Civil Division unless otherwise stated 3 WTLR(w) indicates a judgment, available to subscribers, held online at www.legalease.co,uk/WTLR

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Page 1: Wills and Trusts Law Reports - Legalease · Wills and Trusts Law Reports: ... v IRC [2003] 773 SpC . ... 2008-16 . Bessie Taube Discretionary Settlement Trust, trustees of

Wills and Trusts Law Reports: Index of Cases Reported

Wills and Trusts Law Reports

ALPHABETICAL INDEX OF REPORTED CASES

January 2000 to

November 2014 N. B. 1 All cases are from England & Wales unless otherwise stated 2 All English Court of Appeal decisions are Civil Division unless otherwise stated 3 WTLR(w) indicates a judgment, available to subscribers, held online at

www.legalease.co,uk/WTLR

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Wills and Trusts Law Reports: Index of Cases Reported

A

A

v A [2009] 1 Fam D v A WTLR(w) 2008-13 v Rothschild Trust Cayman Ltd [2006] 1129 Cayman GC

A County Council v MS & anr

A Trust,

[2014] 931

CoP

re, B v C [2011] 745 RC (Jersey) re the [2013] 1117 RC (Jersey)

A Trust Company Ltd, re [2008] 377 RC (Jersey) A’s undertakings, re, B’s undertaking, re [2005] 1 SpC AB

Re AB (Revocation of Enduring Power of Attorney

Re A-B

[2014] 1117 [2014] 1303

CoP CoP

v Dobbs [2010] 931 Fam D AB Essex

v IRC [2002] 1 SpC Abacus Trust Company (Isle of Man) Ltd

v National Society for the Prevention of v Cruelty to Children

[2001] 953 Ch D

Abbott v Abbott [2009] 1675 Antigua & Barbuda

CA ABC

v XZ [2013] 187 CoP Abdullahi

v Mudashiru [2004] 913 Ch D Abou-Rahmah

v Abacha [2006] 377 QBD Abrahams [2007] 1 CA

v Trustee of the Property of Abrahams [2000] 593 Ch D v Williams (see White v Williams)

AC v DC [2013] 745 Fam D

Accurate Financial Consultants v Koko Black [2009] 1685 Victoria CA (Aus)

Adam & Co International Trustees Ltd v Theodore Goddard [2000] 349 Ch D

Adams, re, Adams v Lewis [2001] 493 Ch D v Schofield [2004] 1049 CA

Adekunle v Ritchie [2007] 1505 Leeds CC

Aerostar v Wilson WTLR(w) 2010-11

Agarwala v Agarwala

[2014] 373

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Wills and Trusts Law Reports: Index of Cases Reported

Agulian v Cyganik [2006] 565 CA

Ahluwalia v Singh [2012] 1 Ch D

(see also Singh v Ahluwalia on permission to appeal)

AIB Group (UK) plc v Mark Redler & Co WTLR(w) 2012-2

[2013] 1303 CA AITC Foundation, re [2005] 1265 Charity Com Akhtar

v Arif [2007] 35 Ch D Al-Bassam

v Al-Bassam [2003] 1 Ch D v Al-Bassam (No 2) [2004] 157 Ch D v Al-Bassam (No 3) [2004] 757 CA

Al Khudairi v Abbey Brokers WTLR(w) 2010-5

Alexander v Perpetual Trustees WA Ltd [2002] 937 NSW CA (Aus) v Alexander [2012] 187 Ch D

Alexander-David v L B of Hammersmith and Fulham [2009] 745 CA

Alhamrani v Russa Management Ltd [2007] 1317 RC (Jersey) v Alhamrani [2008] 753 RC (Jersey)

[2008] 941 CA (Jersey) Ali

v Khan [2009] 187 CA Ali Haider

V Syed [2014] 387

HC (Ch D)

Alkin v Raymond [2010] 1117 Ch D

Allan v Rea Brothers Trustees Ltd [2002] 625 CA

Allardyce v Roebuck [2004] 779 Ch D

Allen re, Lewis v Vincent [2008] 1691 HC (NZ) v HMRC [2005] 937 SpC

Alliance & Leicester International Ltd, re [2004] 927 HC (IoM) Allnutt

v Wilding [2006] 1317 Ch D [2007] 941 CA Amin

v Amin WTLR(w) 2010-1 AMP General Insurance Ltd

v Macalister Todd Phillips Bodkins [2006] 189 CA (NZ) AMP (UK) plc

v Barker [2001] 1237 Ch D AN

v Barclays Private Bank & Trust (Cayman) Ltd

[2007] 565 GC (Cayman)

Angora Trust, re Rosewood Trust v Schmidt [2001] 1081 HC (IoM)

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Wills and Trusts Law Reports: Index of Cases Reported

(see Schmidt v Rosewood for appeal) Angus

v Emmot (see Re Steel (Dec’d) Ani

v Barclays Private Bank & Trust Ltd [2005] 469 RC (Jersey) Anker-Petersen

v Anker-Petersen [2000] 581 Ch D v Christensen [2002] 313 Ch D

Antle v R [2010] 373 Tax Ct (Can)

Antoni v Antoni [2007] 1335 PC (Bahamas)

Antrobus v IRC (see Lloyds TSB as PR of Antrobus deceased)

AR v AR [2012] 373 Fam

Ark v Kaur WTLR(w) 2010-10

Arkwright v IRC [2004] 181 SpC

(for appeal see IRC v Arkwright) Arnander

v HMRC [2007] 51 SpC Aroso

v Coutts & Co [2001] 797 Ch D Ashcroft

v Barnsdale [2010] 1675 Ch D Ashkettel, re [2013] 1331 Ch D Aspden

v Elvy WTLR(w) 2012-4 Aston

v Aston [2007] 1349 Guildford CC ATC (Cayman) Ltd

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

v Dunn & Baker [2004] 477 CA Atkins the executors of

v HMRCC [2011] 1675 FTT(TCC) Atkinson

v HMRCC [2010] 745 FTT(TCC) Attorney-General

v Charity Commission [2012] 977 UT(TCC) v Charity Commission [2012] 41 UT(TCC) v Trustees of the British Museum [2005] 781 Ch D

Attorney–General (Cayman Islands) v Wahr-Hansen [2001] 345 PC (Cayman)

Austin v Woodward [2012] 559 Ch D

Avalon Trust, re the [2007] 1693 RC (Jersey) Avens

v Foreman & Hill (see Hulbert v Avens) Avis

v Turner [2007] 1521 CA

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Wills and Trusts Law Reports: Index of Cases Reported

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Wills and Trusts Law Reports: Index of Cases Reported

B

B

re, B v T [2013] 763 CA (Guernsey) v B [2010] 1689 Fam D

B Trust, re [2007] 1361 RC (Jersey) Bacon

v Howard Kennedy [2000] 169 Ch D Badfinger Music

v Evans [2001] 1 Ch D Bahouse

v Negus [2012] 1117 CA Bagus Investments

v Kastening [2012] 1675 JRC Bailey

v Warren [2006] 753 CA Bailhache Labesse Trustees Ltd

v HMRCC [2008] 967 SpC Baker (dec’d), re

Baker v Baker [2008] 565 Ch D Baker v Baker [2008] 1317 Ch D

Baldry, re [2004] 609 Fam D Balfour (dec’d), re

Brander v HMRCC [2009] 1117 FTT(TC) (see HMRCC v Brander for appeal) Balfron Trustees Ltd

v Petersen [2002] 157 Ch D Bank of Credit and Commerce International (Overseas) Ltd

v Akindele [2000] 1049 CA Banks

v National Westminster Bank plc [2006] 1693 Ch D Banner Homes Group plc

v Luff Developments Ltd [2000] 473 CA Barclays Bank Trust Co Ltd

v McDougall [2001] 23 Ch D v HMRCC [2011] 1489 CA

Barclays Private Bank & Trust (Cayman) Ltd

v Chamberlain [2007] 1697 Cayman GC Bardissy

v d’Souza [2003] 929 HC (HK) Barker-Benfield, re

Hansen v Barker-Benfield [2006] 1141 Ch D Barlow (dec’d), re

Dalton v Ellis [2008] 1333 NSWSC (Aus) Barlow Clowes International Ltd

v Eurotrust International Ltd [2004] 1365 HC (IoM) [2005] 1453 PC (IoM) Barnes

v Tomlinson [2007] 377 Ch D Barns

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Wills and Trusts Law Reports: Index of Cases Reported

v Barns [2005] 1093 HC (Aus) Barr’s Settlement Trusts, re

Abacus Trust Co (IoM) Ltd v Barr [2003] 149 Ch D Barrass

v Harding [2000] 1071 CA Barrett

v Barrett [2009] 201 Ch D v Bem [2011] 1117 Ch D [2012] 567 CA v HMRC [2006] 403 Lands Tribunal v Rutt-Field [2006] 1505 SCCO

Bartlam v Coutts & Co [2006] 1165 Ch D

Barton, re Tod v Barton [2002] 469 Ch D

Bassett v Bassett [2005] 51 NSWSC (Aus)

Bates, re Bates v Wheildon [2008] 1705 Ch D

Bath and North East Somerset Council v Attorney-General [2002] 1257 Ch D

Bath and Wells Diocesan Board of Finance v Jenkinson [2001] 353 Ch D

Bathurst v Kleinwort Benson (CI) Trustees Ltd [2007] 959 RC (Guernsey)

Bayes-Walker v Bayes-Walker

Bayley & ors v SG Associates & ors

[2011] 1143 [2014] 1315

Ch D Ch D

Baynes v Hedger [2008] 1719 Ch D

[2009] 759 CA Baynes Clarke

v Corless [2010] 751 CA Bayoumi

v Women’s Total Abstinence Educational Union

[2003] 317 Ch D

(for appeal see Perkins v WTAEU) Beard

v Shadler [2011] 1147 Ch D Beatty’s Will Trusts (No 2), re

Brooke v Thompson-Jones [2008] 1351 Ch D Beckman

v IRC [2003] 773 SpC Behague v HMRC Bell, re

[2014] 187 FTT (TC)

Bell v Georgiou [2002] 1105 Ch D Ben Nevis (Holdings Ltd

v HMRC [2014] 1 CA Bennett, re

Papouis v Gibson-West Bentine v Bentine

[2004] 485 [2014] 197

Ch D Ch D

Berger

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v Berger [2014] 35 CA Bernstein, re

Bernstein v Jacobson [2010] 559 Ch D Berube

v Gudsell WTLR(w) 2008-16 Bessie Taube Discretionary Settlement Trust, trustees of

v HMRCC [2011] 1 FTT(TC) Best

v HMRC Betafence Ltd

[2014] 409

FTT (TC)

v Veys [2006] 941 Ch D Betsam Trust, re

McBurney v McBurney [2009] 1489 Ch D Bhatt

v Bhatt [2009] 1117 Ch D Bhullar Bros Ltd, re

Bhullar v Bhullar [2003] 1397 CA Bieber

v Tethers Ltd [2013] 1 CA Bingham

v HMRCC [2013] FTT(TC) Birch

v Curtis [2002] 965 Ch D Bird Charitable Trust and Bird Purpose Trust, re

Basel Trust Corp (Channel Islands) Ltd v Anstalt

[2008] 1505 RC (Jersey)

Bishop v Bishop WTLR(w) 2009-1

BJ v MJ [2012] 395 Fam

Blackett v Darcy [2006] 581 NSWSC (Aus)

Blackman v Man [2008] 389 Ch D

Blair v Vallely [2000] 615 HC (NZ)

Blech v Blech [2002] 483 Ch D

Bloom, re Bernstein v the Queen [2004] 613 SC BC (Can)

Bluck v Information Commissioner [2008] 1 Information

Tribunal Boehm’s estate, re [2004] 1411 CQB Sask (Can) Boff, re [2013] 1349 CoP Bonham

v Blake Lapthorn Linnell [2007] 189 Ch D v Fishwick WTLR(w) 2008-15

Booth v Booth [2010] 941 CA

Borman v Lel (see Re Parsons)

Boswell

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Wills and Trusts Law Reports: Index of Cases Reported

v Lawson [2011] 931 CA Bott

v Macaulay [2007] 235 SCJ Ont (Can) Boudh

v Bodh [2008] 411 CA Bouette

v Rose [2000] 403 CA Bower (dec’d), Executors of estate of

v HMRCC [2008] 987 SpC Bowles, re

Hayward v Jackson [2003] 329 Ch D Bowman

v Fels [2005] 481 CA Bowring

v HMRC WTLR(w) 2013-6 BQ

v DQ [2011] 373 SC (Bermuda) Bracken Partners Ltd

v Gutteridge [2003] 1253 Ch D Bradbury

v Taylor [2013] 29 CA Bradstock Group Pension Scheme Trustees Ltd

v Bradstock Group Plc [2002] 1281 Ch D Branston & Gothard Ltd, re

Hill v Phillips [2007] 85 Ch D Breadner

v Granville-Grossman [2000] 829 Ch D [2001] 377 Ch D

(costs) [2006] 411 Ch D Breakspear

v Ackland [2008] 777 Ch D Broadbent, re

Imperial Cancer Research Fund v Bradley [2001] 967 CA Broere

v Mourant & Co (Trustees) Ltd Brooke & ors

Purton & ors

[2004] 1417 [2014] 745

CA (Jersey) Ch D

Broome v HMRCC [2012] 585 FTT(TC

Brown v Deacy [2002] 781 Ch D v HM Queen Mother’s Executors [2007] 1129 Fam D

[2008] 425 CA v InnovatorOne plc WTLR(w) 2012-3 v Stephenson [2013] 1675 Ch D

Brown Shipley Trust Company (Jersey) Ltd v Holland (see Re CSI Trust)

Brudenell-Bruce, Earl of Cardigan v Moore & ors

Buck

[2014] 559

Ch D

v HMRCC [2009] 215 SpC Buckenham

v Dickinson [2000] 1083 Ch D Buckley, re [2013] 373 CoP

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Buffrey v Buffrey WTLR(w) 2009-2

Buggs v Buggs [2004] 799 Ch D

Bulley v Attorney-General of New Zealand WTLR(w) 2012-1

Bunting v W [2005] 955 CoP

Burden v UK [2007] 607 ECHR (4th

Chamber) [2008] 1129 ECHR (Grand

Chamber) Burgess

v Hawes [2012] 423 Central London CC

(see Hawes v Burgess for appeal) Burrell

v Burrell [2005] 313 Ch D Burton

v HMRCC [2009] 1499 FTT(TC) Buzzoni

v HMRCC [2011] 1163 FTT(TC) v HMRCC v HMRC

[2013] 47 [2014] 421

UT(TCC) CA

BXL Services, re [2012] 1695 Ch D Bye

v Colvin-Scott [2010] 1 Kingston-u-Thames CC

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C

C

re [2009] 55 Fam D Dr C v Mr JS [2008] 1159 Ch D v C (No 2) [2007] 753 Fam D

C’s power of attorney, re (production of documents) [2001] 33 Ch D (capacity of donor) [2001] 39 Ch D

C Trust Company Ltd v Temple [2010] 417 RC (Jersey)

Cameron v M & W Mack (ESOP) Trustee Ltd [2002] 647 Ch D

Camp v The Netherlands [2001] 513 ECHR

Campbell v Griffin [2001] 981 CA v Shamata [2002] 1289 SCJ Ont (Can)

(additional reasons) [2002] 1299 SCJ Ont (Can) Carafe Trust, re

Guardian Trust Co Ltd v Louveaux [2006] 1329 RC (Jersey) Carapeto

v Good (see Re Good) Carapiet’s Trusts, re

Manoogian v Sonsino [2002] 989 Ch D Cardigan

v Moore [2012] 931 Ch D Carr

v Isard [2007] 409 Ch D Casimir

v Alexander Catling & ors

v Catling & anr

[2001] 939 [2014] 955

Ch D Ch D

Cattle v Evans [2011] 947 Ch D

Cattley v Pollard [2007] 245 Ch D

Caudle v LD Law Ltd [2008] 587 QBD

Cawdor, re WTLR(w) 2008-6 Cawdron

v Merchant Taylors’ School [2010] 775 Ch D Cawley

v Lillis [2013] 559 HC (Eire) CD

v O (see Re the trusts of two insurance policies)

Central Bank of Nigeria v Williams [2012] 745 CA

Centre Trustees v van Rooyen [2010] 17 RC (Jersey)

Chadwick

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v HMRCC [2010] 961 UT (Lands Ch) Challinor

v Challinor [2009] 931 Ch D Chambers, re

Watson v National Children’s Home [2001] 1375 Ch D Chana

v Chana [2001] 205 Ch D Channon

v Perkins [2006] 425 CA Chappell

v Somers & Blake [2003] 1085 Ch D Charalambous

v Charalambous [2004] 1061 CA Charity Commission

v Catholic Care (Diocese of Leeds) [2012] 1303 Charity Com v RNIB v Framjee & ors

[2012] 1129 [2014] 1489

Charity Com Ch D

Charles v Barzey [2003] 343 PC: (Dominica) v Fraser [2010] 1489 Ch D

Charman v Charman [2006] 1 CA

[2006] 1349 Fam D [2007] 1151 CA Charter plc

v City Index Ltd [2006] 1705 Ch D Chellaram

v Chellaram [2002] 675 Ch D Chessels

v British Telecommunications Plc [2002] 719 Ch D Cheung

v Yim [2010] 971 CFI (HK) v Worldcup Investments Inc WTLR(w) 2009-3

Chief Adjudication Officer v Bath [2001] 55 CA

Chirkinian v Larcom Trustees Ltd [2006] 1523 Ch D

Chirnside v Elmore WTLR(w) 2009-4

Chisholm v Chisholm [2011] 187 ChD

Chittock v Stevens [2000] 643 Ch D

Choithram (see T Choithram International SA v Pagarani)

Chopra v Bindra [2009] 781 CA

Christian Brothers in Western Australia’s Trustees

v Attorney-General (WA) [2007] 1375 WASC (Aus) Christian Brothers of Ireland in Canada, re the Christofides v Seddon & ors

[2004] 1079 [2014] 215

CA Ont (Can) CLCC

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Church of Scientology (England & Wales), re the

[2005] 1151 Charity Com

Churchill v Roach [2003] 779 Ch D

CI v NS [2004] 1113 Fam D

CI Law Trustees Ltd v Minwalla [2006] 807 RC (Jersey)

Ciebrant, re van Kwagen v RNLI [2009] 69 Ch D

Circle Trust, re HSBC International Trustee Ltd v Wong [2007] 631 GC (Cayman)

CIS/213/2004, Re & CIS/214/2004, Re [2008] 189 Social Security Com

City Index Ltd v Gawler [2008] 1773 CA

Civil engineer, a v IRC [2002] 491 SpC

Clancy v Clancy [2003] 1097 Ch D

Clapham, re Barraclough v Mell [2006] 203 Ch D

Clark v Clark [2006] 823 Ch D v Cutland [2003] 1413 CA [2004] 629 CA v HMRC [2005] 1465 SpC v WWF [2011] 961 Ch D

Clarke re [2013] 58 CoP v Harlowe [2005] 1473 Ch D v Meadus [2013] 199 ChD

Clarkson v Barclays Private Bank & Trust (IoM) Ltd

[2007] 1703 HC (IoM)

Claridge, re the trustee in bankruptcy of [2011] 1681 Ch D Clay

v Clay [2001] 393 HC (Aus) Clay’s Trustees

v HMRC [2007] 643 SpC Clements Estate, re [2007] 1735 SC NS (Can) Close Trustees (Switzerland) SA

v Vildósola [2008] 1543 Ch D Clough-Taylor, re

Coutts & Co v Banks [2003] 15 Ch D Cobbe

v Yeoman’s Row Management Ltd [2005] 625 ChD (see Yeoman’s Row Management v Cobbe for appeal)

Cobden-Ramsay v Sutton [2009] 1303 QBD

Collier v Collier [2003] 617 CA

Collins

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v Jones [2001] 1229 Ch D Colorcon

v Huckell WTLR(w) 2009-5 Commerzbank AG

v IMB Morgan Plc [2005] 1485 Ch D Commissioner of Taxation

v Aid/Watch Inc [2010] 423 FC NSW (Aus) Compass Trustees Ltd

v McBarnett [2003] 461 RC (Jersey) Cook

v IRC [2002] 1003 SpC Coombes

v HMRC [2008] 439 Ch D Corbett

v Bond Pearce [2000] 655 QBD [2001] 419 CA

v Bond Pearce (damages) [2006] 967 Ch D Cotterrell

v Leeds Day [2001] 435 CA Cottrell

v King [2005] 63 Ch D Court

v Despallieres [2010] 437 Ch D Coutts & Co

v Banks (see Re Clough-Taylor) Couwenbergh

v Valkova [2004] 937 CA WTLR(w) 2008-20 Cowderoy

v Cranfield [2011] 1699 Ch D v Cranfield (costs)

CR v MZ & ors

[2011] 1741 [2014] 233

Ch D HC (Fam)

Crafer v Jesshope [2012] 771 CoP

Crawford’s Trustees v HMRC [2005] 797 SpC

Crawley Green Road Cemetery, re [2001] 1269 St Albans Con Ct Crawley Model Railway Society, re [2006] 1381 Charity Com CRC Credit Fund Ltd

v GLG Investments plc WTLR(w) 2010-7 Creasey

v Sole [2013] 931 Ch D Cripps Trust Corporation

v Sands [2013] 579 Ch D Critchley

v Critchley [2008] 1563 SC NS (Can) Crossley

v Crossley [2006] 225 CA v Crossley WTLR(w) 2008-14

Crowe v Stevedoring Employees Retirement Fund

[2005] 1271 SC Vic (Aus)

Crown Dilmun plc

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v Sutton [2004] 497 Ch D CPT Custodian Pty Ltd v Commissioner of State Revenue [2006] 447 HC (Aus) CSI Trust, re the

Brown Shipley Trust Company(Jersey) Ltd v Holland

[2004] 321 RC (Jersey)

Cuppage v Lawson [2011] 975 Ch D

Curati v Perdoni [2013] 63 CA

Curnock v IRC [2003] 955 SpC

Curtis v Pulbrook [2011] 1503 Ch D

Cylch, re [2006] 1387 Charity Com

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D

D

re [2004] 643 CoP re [2012] 1701 GC (Cayman) re, VAC v JAD [2010] 1511 CoP v D WTLR(w) 2008-13

d’Abo v Carleton Paget [2001] 73 Ch D

(costs) [2000] 863 Ch D d’Eye

v Avery [2001] 227 CoP Dabbs, re

Hart v Dabbs [2001] 527 Ch D Dadourian Group International Inc

v Simms [2006] 239 Ch D Daffodil

v IRC [2002] 795 SpC Dalraida Trustees Ltd

v Woodward [2012] 1489 Ch D Dalton

v Latham (see Re Murphy) Daniel

v Drew [2005] 807 CA Daniels

v Thompson [2004] 511 CA Daraydan Holdings Ltd

v Solland International Ltd [2004] 815 Ch D Davidge, re (see Jennings v Cairns) Davies

v HMRCC [2009] 1151 FTT(TC) (see also R (on the application of Davies) v HMRC for appeal)

v Sharples [2006] 839 Ch D v Watkins [2013] 221 CA

Davisons v Nationwide [2013] 393 CA

Day v Day [2013] 817 CA v Harris [2013] 591 CA

De Bruyne v de Bruyne [2010] 1525 CA

De Wind v Wedge [2010] 795 Ch D

Delaney v Chen WTLR(w) 2010-8

Dellar v Zivy [2008] 17 Ch D

Devillebichot, re Brennan v Prior [2013] 1701 Ch D

Dextra Accessories Ltd v MacDonald (HMIT) [2003] 349 SpC

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(see MacDonald v Dextra for appeal) Di Placito

v Slater [2003] 805 Ch D Dickson, re

Dickson v Dickson [2002] 1395 CA Dingmar

v Dingmar Dion Investments Pty Ltd

Re

[2006] 1171 [2014] 1333

CA SpC

Dixon v IRC [2002] 175 SpC

DL v A Local Authority [2012] 1713 CA

Dobson v Heyman [2010] 1151 Ch D

Dominion Corporate Trustees Ltd v Capmark Bank Europe plc [2011] 1747 Ch D

Donaldson v Smith [2007] 421 Ch D

Donsland Ltd v van Hoogstraten [2002] 497 CA

Double Happiness Trust, re Grant Thornton Stonehage Ltd v Ward [2003] 367 RC (Jersey)

Douglas’s Trustees v HMRC

DP, re The Public Guardian v JM

[2007] 663 [2014] 979

SpC CoP

DR v GR [2013] 1123 Fam

DR Sheridan LLP v Higgins [20121] 813 Ch D

Drake v Harvey [2010] 1731 Ch D v Harvey [2011] 1557 CA v Foster Wheeler Ltd [2010] 1715 QBD

Drakeford v Cotton [2012] 1135 Ch D

DSL Remuneration Trust, re [2009] 373 RC (Jersey) Du Preez Ltd

v Kaupthing Singer & Friedlander (IoM) Ltd

[2011] 559 IoM HC

Dubai Aluminium Co Ltd v Salaam [2003] 163 HL

Duckett v Backhurst [2006] 1729 CA (Jersey)

Dugan-Chapman (dec’d), executors of

v HMRCC [2008] 1359 SpC Duke of Westminster, will trustees of the Second,

v Regis Group (Barclays) Ltd [2008] 1587 Lands Tribunal Durrington Cemetery, re [2001] 83 Chichester Con Ct Dutton

v Dutton [2001] 553 Ch D DWS, re

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TWGS v JMG [2001] 445 CA

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E

E, (a donor), in the matter of [2000] 383 CoP E, re

G v E [2011] 199 CoP E, L, O and R Trusts, re

BA v Verite Trust Co Ltd [2010] 31 RC (Jersey) Earl

v Wilhelm [2001] 1275 CA Sask (Can) Eden Refuge Trust

v Hohepa WTLR(w) 2010-6 Edonya (dec’d), re

Knight v Edonya WTLR(w) 2009-6 Edwards, re [2007] 1387 Ch D EG

v RS [2010] 1757 CoP EL

v Switzerland [2000] 873 ECHR El-Kaisi’s estate, re

Midland Bank Trustee (Jersey) Ltd v MacLeod

[2001] 817 RC (Jersey)

Elithorn v Poulter WTLR(w) 2009-7

EMM Capricorn Trustees Ltd v Compass Trustees Ltd [2001] 997 RC (Jersey)

English & American Insurance Co Ltd, re Re the Trustee Act 1925 [2014] 57 Ch D

English Pen, re [2008] 1799 Charity Comm Epona Trustees, re [2009] 87 RC (Jersey) Erdal

v HMRCC [2011] 1761 FTT(TC) Erskine 1948 Trust, re (see Gregg v Pigott) Esson

v Esson [2010] 187 Ch D Estate trust, re an [2001] 571 RC (Jersey) Esteem Settlement, re the

Grupo Torras SA v Al-Sabah [2001] 641 RC (Jersey) [2002] 337 CA (Jersey) [2004] 1 JerseyRC Estill

v Cowling Swift & Kitchin [2000] 417 Ch D Evans

v HSBC Trust Company (UK) Ltd [2005] 1289 Ch D v Lloyd [2013] 1137 Ch D

Ewing v Bennett [2001] 249 CA

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F

F

re [2004] 657 Ch D [2009] 1309 CoP

Mrs v IRC [2000] 505 SpC Farah Constructions

v Say-Dee WTLR(w) 2008-11 Farepak Food & Gifts Ltd, re [2007] 1407 Ch D Farmer

v Sloan [2005] 521 Ch D Faulkner

v IRC [2001] 1295 SpC Fea

v Roberts [2006] 255 Ch D Feltham

v Freer Bouskell [2013] 1363 Ch D Ferneley

v Napier [2011] 1303 Ch D FH, re

M v Public Guardian [2010] 51 CoP FHR European Ventures

v Mankarious [2013] 631 CA v Cedar Capital Partners LLC

Fielden [2014] 1135 Supreme Court

v Cunliffe [2006] 29 CA Financial Institution, re a [2006] 277 SpC Financial Institution No 1, re [2007] 777 SpC Fine Lady Upon a White Horse Appeal,

re the [2006] 59 Charity Com Firth

v Mallender Fischer

V Diffley & anr

[2001] 1109 [2014] 757

CA Ch D

Fitzhugh Gates v Sherman [2003] 973 CA

Fletcher Challenge Energy Employee Educational Fund, re the

Galley v Gordon [2004] 199 New Zealand HC Flood, re

Flood v Flood [2002] 187 HC (Eire) Folds

v Abrahart [2004] 327 Ch D Foote Estate, re [2012] 1161 CA Alb (Can) Foreman

v Kingstone [2005] 823 HC (NZ) Foskett

v McKeown [2000] 667 HL Foster-Bryant Constructions

v Bryant WTLR(w) 2008-12 Foulser

v HMRC WTLR(w) 2013-1

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Fowler v Barron [2008] 819 CA

Franks v Sinclair [2007] 439 Ch D

(costs) [2007] 785 Ch D Fraser

v Buckle [2003] 1389 SC (Eire) v Canterbury Diocesan Board of Finance (No 1)

[2003] 1125 Ch

v Canterbury Diocesan Board of Finance (No 2)

[2005] 1499 HL

Frear v Frear [2007] 1735 Ch D

Freeman [2009] 221 CA v Ansbacher Trustees (Jersey) Ltd [2010] 569 RC (Jersey)

French v Barcham [2008] 1813 Ch D

Frey’s settlement, re [2001] 1009 SC (Bahamas) Frost

re, Kloosman v Aylen* [2014] 77 Fam D deceased, re* [2013] 673 Ch D

Fry v Densham-Smith [2011] 387 CA

Fryer v HMRCC [2010] 815 FTT(TC)

Fuller v Evans [2000] 5 Ch D v Strum [2001] 677 Ch D

[2002] 199 CA Futter,

re, Futter v Futter [2010] 609 Ch D (with Pitt v Holt) [2011] 623 CA v HMRCC (with Pitt v HMRCC) [2013] 977 SC

Fyfe v Watts [2013] 1169 Ch D

* This is the same case reported twice in error

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G

G

v Official Solicitor [2006] 1201 CA G (ET) and G (TJ), re [2008] 599 CoP G (TJ), re [2011] 231 CoP Gabriel

v Little [2013] 419 Ch D Gaines-Cooper

v HMRCC [2007] 101 SpC [2008] 209 Ch D (see R (on the application of Gaines-Cooper v HMRCC for further appeal)

Gallarotti v Sebastianelli [2012] 1509 CA

Galley v Gordon

(see Re the Fletcher Challenge Energy Employee Educational Fund)

Galmerrow Securities Ltd v National Westminster Bank plc [2002] 125 Ch D

Garland v Morris [2007] 797 Ch D

Garron v Canada WTLR(w) 2011-2

Gencor ACP Ltd v Dalby [2001] 825 Ch D

George v IRC [2004] 75 CA

Ghafoor v Cliff [2006] 1209 Ch D

Gibbons v Nelsons [2000] 453 Ch D

Gibson v HMRC Prosecution Office [2008] 1605 CA

Giles v Westminster Savings Credit Union v The Royal National Institute for the Blind & ors

[2006] 1745 [2014] 1347

SC BC (Can) Ch D

Gill v Woodall WTLR(w) 2009-13

[2011] 251 CA Gillett

v Holt [2000] 195 CA Gladys Meek, Re

Jones v Parkin & ors Glass & anr, executors of

[2014] 1155

CoP

v Segerman [2008] 1615 Ch D Glenister

v Moody [2005] 1205 Ch D Glowacki (deceased)

v HMRCC [2011] 1777 SpC

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GM, re [2013] 835 CoP Gold, re

Gold v Curtis [2005] 673 Ch D Golding

v HMRCC [2011] 1183 FTT(TC) Gomez

v Gomez-Monches Vives [2008] 621 Ch D [2008] 1623 CA Gonder

v Evans [2011] 41 CA Ont (Can) Good, re

Carapeto v Good [2002] 801 Ch D [2002] 1305 ChD

(permission to appeal) [2002] 1311 CA Goodchild

v Bradbury [2007] 463 CA Goodman

deceased, re [2013] 1181 Ch D v Goodman [2006] 1807 Ch D

Gorjat v Gorjat WTLR(w) 2010-4

Graham v Turtill [2003] 821 CA

Grattan, re Grattan v McNaughton [2001] 1305 Ch D

Gray v Richards Butler [2000] 143 Ch D

[2001] 625 Ch D Great Ormond Street Hospital for Children (see Re Morris)

Greaves v Stolkin (see Re Stolkin)

Green v Astor [2013] 1489 Ch D v Cobham [2000] 1101 Ch D v Gaul [2006] 1391 CA v Montagu [2011] 1341 Ch D v IRC [2005] 75 Ch D

Green GLG Trust, re ex parte Abacus (CI) Ltd [2003] 377 RC (Jersey)

Gregg v Pigott [2012] 953 Ch D

Gregson v HAE Trustees Ltd [2008] 999 Ch D

Grender v Dresden [2009] 379 Ch D

(costs) [2010] 1163 Ch D Griffiths

v Cork [2009] 955 Ch D v Floyd [2004] 667 HC (IoM)

Grimaldi v Chameleon Mining NL (No2) WTLR(w) 2012-7

Grimwood-Taylor v IRC [2000] 321 SpC

Grundy

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v Ottey [2003] 1253 CA Grupo Torras SA v Al-Sabah (see Re the Esteem Settlement)

Gudavadze v Kay [2012] 1753 Ch D

Gully v Dix [2004] 331 CA

Gwembe Valley Development Co Ltd v Koshy [2004] 133 CA

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H

H

re, Baker v H [2009] 1719 CoP v M [2010] 193 Fam D

(see Ilott v Mitson for appeal) H Trust, re

X Trust Co Ltd v RW [2007] 677 RC (Jersey) SW v X Trust Co Ltd

H A Patel and K Patel (a partnership) V HMRC

HMRC v Lord Howard of Henderskelfe (dec’d)

[2008] 1025 [2014] 1183 [2014] 791

RC (Jersey) FTT (TC) CA

Habana Ltd v Kaupthing Singer & Friedlander (IoM)

[2011] 275 HC (IoM)

Haines v Hill [2008] 447 CA

Haji-Ioannou v Frangos [2009] 1747 QBD

Hall v Gagliardi [2003] 827 CA Ont (Can)

Halley v The Law Society [2003] 845 CA

Halton International Inc v Guernroy Ltd [2006] 1241 CA

Ham v Ham Hamar

[2014] 255

HC (Ch D)

v HMRCC [2012] 469 FTT(TC) Hamblett (dec’d), re [2009] 559 HC (NZ) Hammond

v Osborn [2002] 1125 CA Hampden’s Settlement Trusts, re [2001] 195 Ch D Hampel Discretionary Trust 1999, re the [2013] 1405 Ch D Hanchett-Stamford

v Attorney-General [2009] 101 Ch D Hancock Family Memorial Foundation Ltd, the

v Porteous [2000] 113 SC WA (Aus) Hannigan

v Hannigan [2006] 597 CA Hanson

v HMRCC [2012] 597 FTT(TC) v HMRC [2012] 1769 FTT(TC)

Hapeshi v Allnatt [2010] 987 Ch D

Harb v King Fahd bin Abdul Aziz [2006] 609 CA

Harcourt, re [2012] 1779 CoP Hardcastle

v IRC [2001] 91 SpC

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Harding, re Gibbs v Harding [2007] 479 Ch D

Harper v Simpson WTLR(w) 2011-3

Harris v HMRCC [2011] 55 FTT(TC) v Kent WTLR(w) 2008-10 v Sharp [2003] 1541 CA

Harrison v Gibson [2006] 289 Ch D v Harrison (1) [2009] 1319 HC (NZ) v Harrison (2) [2009] 1333 HC(NZ) v Tucker [2003] 883 Ch D

Hart v Burbidge [2013] 1191 Ch D v Burbidge v Dabbs (see Re Dabbs)

[2014] 1361 CA

Hartshorne v Gardner [2008] 837 Ch D

Hashem v Shayif WTLR(w) 2009-10

Hawes v Burgess [2013] 453 CA

Hayles (deceased), re Salmon v Williams-Reid WTLR(w) 2010-2

Hayward v Jackson (see Re Bowles)

Healey v Brown [2002] 849 Ch D

Hearn v Younger [2002] 1317 Ch D

Heath Edward, Sir, Charitable Trust, re the [2012] 1469 Charity Com v HMRCC [2012] 1519 CA

Helena Partnerships Ltd v HMRCC [2012] 1519 CA

Helmsman v Bank of New York Trust Co [2013] 75 CA (Cayman)

Hemming, re Raymond Saul & Co v Holden [2008] 1833 Ch D

(costs) [2009] 233 Ch D Henry

v Henry [2010] 1011 PC (St Lucia) Herbert

v Doyle [2009] 589 Ch D Herman

v HMRCC [2007] 1201 SpC Hicks

v Davies [2005] 329 SpC Higginson, executors of

v IRC [2002] 1413 SpC Hill

v Spread Trustee Co Ltd [2006] 1009 CA Hillingdon LBC

v Neary [2011] 769 CoP

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Hindocha v Gheewala [2004] 1119 PC (Jersey)

Hines v Willans [2002] 299 CA

Hitchin Cow Commoners Trust, re the Attorney-General v Hyde [2002] 1419 Ch D

HMRCC v Atkinson [2012] 197 UT(TCC) v Brander [2010] 1545 UT(TCC) v Cairns [2009] 793 SpC v Bower, Executors of [2008] 987 SpC [2009] 619 Ch D v Gresh [2010] 1303 CA v Hanson [2013] 1029 UT(TCC) v Nelson Dance Family Settlement, Trustees of the

[2009] 401 Ch D

v Pawson [2013] 469 UT(TCC) v Peter Clay Discretionary Trust, trustees of the

[2008] 843 Ch D

[2009] 247 CA v Smallwood [2010] 1771 CA

Hobart v Hobart [2007] 1213 Ch D

Hobley, re National Westminster Bank plc v Twentyman

[2006] 467 Ch D

Hodgson v Clare (see Re Owen)

Hoff v Atherton [2005] 99 CA

Hogg v Hogg [2008] 35 Ch D

Hok v HMRCC [2011] 1583 FTT(TC)

Holden-Hindley & ors v Holden-Hindley & anr Holland

[2014] 275

Ch D

v IRC [2003] 207 SpC Holliday

v Musa [2010] 839 CA Hollis

v Rolfe WTLR(w) 2008-9 Holman

v Howes [2007] 1539 CA Holtham

v Kelmanson [2007] 285 Ch D Hooper

v Fynmores [2001] 1019 Ch D v Gorvin [2001] 575 Ch D

Hope v Khyentse [2007] 1551 CA (NZ) v Knight [2011] 583 Ch D

Hopper v Hopper [2009] 805 Ch D

Horley Town Football Club, re

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Hunt v McLaren [2006] 1817 Ch D Horsfall

v Haywards [2000] 29 CA Hostick

v NZ Railway & Locomotive Society Waikato Branch Inc

[2007] 1563 HC (NZ)

Howard v Howard-Lawson [2011] 397 Ch D

[2012] 617 CA Howe Family Number 1 Trust, re

Leumi Overseas Trust Corporation v Howe

[2009] 419 RC (Jersey)

Howell v Lees-Millas [2009] 1163 Ch D

[2011] 1795 Ch D v Trippier (HMIT) [2004] 839 CA

HSBC Trust Co (UK) Ltd v Twiddy (HMRC) [2006] 1533 Lands Tribunal

Hubbard v Scott [2012] 29 Ch D

Hughes v Bourne [2012] 1333 Ch D v Lloyd [2008] 473 Ch D v Richards [2011] 997 CA

Hughmans Solicitors v Central Stream Services Ltd [2012] 1559 Ch D

[2013] 239 CA Hulbert

v Avens [2003] 387 Ch D Humblestone

v Martin Tolhurst Partnership [2004] 343 ChD Humphreys

v Humphreys [2004] 1425 Ch D Hurst

v Crampton Bros (Coopers) Ltd [2003] 659 Ch D Hyett

v Stanley [2003] 1269 CA

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I

Ibuna

v Arroyo [2012] 827 Ch D IFG International

v French [2013] 251 HC (IoM) Iles

v Iles [2013] 493 Ch D Iliffe

v Trafford [2002] 507 Ch D Ilott

v Mitson v Mitson & ors

[2011] 779 [2014] 575

CA Fam D

Imperial Cancer Research Fund v Bradley (see Re Broadbent)

Independent News and Media v A [2010] 55 Fam D

Independent Schools Council v Charity Commission for England & Wales

[2012] 41 UT(TCC)

Independent Trustee Services Ltd v GP Noble Trustees Ltd [2012] 1171 CA

Internine Trust, re Alhamrani v Russa Management Ltd [2006] 1551 CA (Jersey)

Internine Trust and Intertraders Trust, re Alhamrani v Russa Management [2010] 443 RC (Jersey)

Iqbal v Ahmed [2011] 1351 CA

Irani v Irani [2006] 1561 Ch D

IRC v Arkwright [2004] 855 ChD v Eversden [2002] 1013 Ch D [2003] 893 CA v George [2003] 471 Ch D v Hashmi [2002] 19 Ch D [2002] 1027 CA v Mallender [2001] 459 Ch D v Rysaffe Trustee Company (CI) Ltd [2003] 481 CA

Irvine v Irvine (basis for valuation) [2006] 1411 Ch D

(valuation) [2006] 1417 Ch D Isaac

v Isaac [2009] 265 Ch D

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J

J, re [2009] 435 Ch D Jäger

v Finanzamt Kusel-Landstuhl [2008] 1047 ECJ (2nd Chamber) James

v Newington [2004] 863 RC (Jersey) Japan Leasing (Europe) plc, re [2000] 301 Ch D Jarrom

v Sellars [2007] 1219 Ch D Jasmine Trustees Ltd

v Wells & Hind [2007] 489 Ch D JC, re [2012] 1211 CoP Jeffrey

v Gretton [2011] 809 Ch D v Jeffrey [2013] 1509 Ch D

Jemma Trust Co Ltd v Kippax Beaumont Lewis [2004] 533 Ch D [2005] 683 CA v Liptrott [2003] 235 SCCO [2003] 1427 CA [2005] 157 Ch D

Jennings v Cairns [2003] 959 Ch D v Jennings [2010] 215 SC (Bermuda) v Rice [2001] 871 Ch D

[2002] 367 CA Jerome

v Kelly [2002] 1041 Ch D [2004] 681 HL Jessup

v Wetherall [2007] 515 QBD Re Jewell; Fox & anr v Jewell & ors JDS, re

[2014] 283

CA (Civ)

Smythe v JDS [2012] 475 CoP Jiggins

v Brisley [2003] 1141 Ch D v Low [2010] 1803 Ch D

JJ Harrison (Properties) Ltd v Harrison [2001] 1327 CA

John Taylors v Masons [2005] 1519 CA

Johns v Johns [2005] 529 CA (NZ)

Jones v Firkin-Flood WTLR(w) 2008-8 v Garnett (HMIT) [2004] 1209 SpC [2005] 729 Ch D [2006] 67 CA [2007] 1229 HL v Jones [2006] 1847 Ch D

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v Kernott [2009] 1771 Ch D

Jopling V Leavsley & anr

[2012] 125 [2014] 807

SC CA

Joseph Eagle 1989 Settlement, re the [2000] 137 RC (Jersey) Joshi

v Mahida [2013] 859 Ch D Jowell

v Bramwell-Jones JP Gilchrist Trust

v HMRC

[2002] 31 [2014] 1209

SCA (SA) UTT (CC)

JS v KB & anr

Judge

[2014] 991

CoP

v HMRC [2005] 1311 SpC

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K

K

re [2007] 1007 Ch D v L [2012] 153 CA

Kain v Hutton [2005] 977 HC (NZ) [2007] 1751 CA (NZ) [2008] 1381 SC (NZ) [2009] 301 HC (NZ)

Kakay v Frearson [2010] 1029 HC (IoM)

Kane (dec’d), re Mulholland v Kane [2009] 1521 HC (ChD) NI

Kao Lee & Yip [2003] 1283 CFI (HK) v Koo

Kaplan, re [2010] 1171 RC (Jersey) Kasperbauer

v Griffith [2000] 333 CA Kaupthing Singer & Friedlander Ltd, re

Brazzill v Willoughby Kaur

v Dhaliwal

[2011] 79 [2014] 1381

CA Ch D

Keene & anr v Wellcom London Ltd & ors

Kell

[2014] 1011

Ch D

v Jones [2013] 507 Ch D Kempe

v IRC [2004] 955 SpC Kennon

v Spry WTLR(w) 2009-11 Kernott

v Jones [2010] 1583 CA Kerr

v British Leyland (Staff) Trustees Ltd [2001] 1071 CA Kershaw

v Micklethwaite v Roberts

[2011] 413 [2014] 1395

Ch D Ch D

Ketteringham v Hardy [2011] 1367 Ch D

Kevern v Ayres

Key, re

[2014] 441

HC (Ch D)

Key v Key [2010] 623 Ch D Khaira

v Shergill [2012] 1795 CA Khan

v Crossland [2012] 841 Ch D Killick

v Pountney [2000] 41 Ch D v PricewaterhouseCoopers [2001] 699 Ch D

Kinane

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v Mackie-Conteh [2005] 345 CA Kingate Global Fund Ltd

v Knightsbridge (USD) Fund Ltd King

v Dubrey & ors

[2010] 1197 [2014] 1411

CA (Bermuda) Ch D

Kings v Bultitude [2010] 1571 Ch D

Kite v Rasini [2009] 969 Ch D

Kittle, re [2010] 651 CoP Kleinwort Benson (Jersey) Trustees Ltd

v Pinto (see Re Pinto’s Settlement) Kloosman

v Aylen (see Re Frost) Knox

v Till [2002] 1147 CA (NZ) Koonmen

v Bender [2007] 293 CA (Jersey) Kostic

v Chaplin WTLR(w) 2008-1 (costs) [2008] 655 Ch D

Krzysztofowicz’s estate, re Stoker v Rose [2001] 883 Fam D

Kynnersley v Wolverhampton CC [2008] 65 Ch D

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L

Lamothe

v Lamothe [2006] 1431 Ch D Land

v Land’s Estate [2006] 1447 Ch D Landau

v Anburn Trustees Ltd [2008] 487 RC (Jersey) Lane

v Cullens Solicitors [2011] 1807 CA Larke

v Nugus (see Re Moss) Larkfield Ltd

v Revenue & Customs Prosecution Office

[2010] 1315 CA

Lau (dec’d), executor of v HMRCC [2009] 627 SpC

Law Society v Isaac & Isaac International Holdings Ltd

[2011] 425 Ch D

v Southall [2001] 719 Ch D [2002] 1151 CA

Lawie v Lawie [2013] 85 Ch D

Lawson v HMRCC [2011] 1817 FTT(TC)

Layton v Newcombe [2002] 541 Ch D

LD, re KD v Havering [2010] 69 CoP

Le Marchant v Denby [2008] 245 Ch D

Lebens v Lebens [2003] 251 London CC

Ledger v Wootton [2008] 235 Ch D

Ledger-Beadell v Peach WTLR(w) 2008-7

Leeburn v Derndorfer [2004] 867 SC Vis (Aus)

Lehman Brothers (Europe), re [2012] 1355 SC Lehman Brothers International, re WTLR(w) 2010-12 Leigh’s Settlement Trusts, re

Farnsworth v Leigh [2006] 477 Ch D Levin

v Beatt [2007] 1029 Ch D Lewis

v Cotton v Lewis

[2001] 1117 [2014] 1021

CA (NZ) CA (Civ|)

Lewisham Hospital NHS Trust v Hamuth [2007] 309 Ch D

Lightfoot

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v Lightfoot-Brown [2005] 1031 CA Lilleyman

v Lilleyman [2012] 1007 Ch D (costs) [2012] 1033 Ch D

Lim v Thompson [2010] 661 Ch D

Lindop v Agus [2009] 1175 Ch D

Lines v Porter [2012] 629 Ch D

Ling v Ling [2002] 553 Ch D

Littlewood v Wilkinson Woodward [2009] 1189 Ch D

Living in Radiance, re [2007] 683 Charity Comm Lloyd

v Dugdale [2002] 863 CA Lloyds TSB Private Banking plc , PR of Antrobus

v IRC (No 1) [2002] 1435 SpC v Twiddy (HMRC) (No 2) [2005] 1535 Lands Tribunal

Loftus, re Green v Gaul [2005] 1325 Ch D

(see Green v Gaul for appeal) Lohia

v Lohia [2001] 101 QBD Longman (deceased), re [2012] 1421 Ch D Lorber

v HMRCC [2011] 1199 FTT(TC) Loring

v Woodland Trust Low Ah Cheow

[2014] 593

Ch D

v Ng Hock Guan WTLR(w) 2011-1 Loxston, re

Abbott v Richardson [2006] 1567 Ch D Luo

v Estate of Hui [2009] 849 CFA (HK) Lyon’s PRs

v HMRCC [2007] 1257 SpC

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M

M,

re [2013] 681 CoP re, ITW v Z [2009] 1791 CoP v M [2013] 1725 Fam

M Trust, re, L Trust re [2003] 491 RC (Jersey) MA, re

MA v Halifax Bank [2013] 271 CoP MacArthur (dec’d), Executors of

v HMRCC [2008] 1185 SpC McCall

v HMRCC [2008] 865 SpC [2011] 1823 CA(NI) Macauley

v Premium Life Assurance Co Ltd [2000] 261 Ch D MacDonald

v Dextra Accessories Ltd [2003] 675 ChD Macdonald

v Frost [2009] 1815 Ch D McDowall

v IRC [2004] 221 SpC McGuane

v Welch [2009] 1201 CA McIlwraith

v MacIlwraith [2003] 413 Ch D McIntosh

v McIntosh [2013] 1565 Luton CC McKelvey

v HMRCC [2008] 1407 SpC Mackie

v BCB Trust Co Ltd [2006] 1253 SC (Bermuda) MacKinnon

v The Regent Trust Co Ltd [2005] 1367 CA (Jersey) Macklin

v Dowsett [2005] 1561 CA McKnight

v Ice Skating Queensland Incorporated [2009] 989 SC Q’land (Aus) McLaughlin

v HMRCC [2012] 855 FTT(TC) MacLeod

v MacLeod WTLR(w) 2009-8 McNulty, re

McNulty v McNulty [2002] 737 Ch D Macedonian Orthodox Church St Petka’s Inc (No 3), re

[2007] 1429 SC NSW (Aus)

Machin v National Power plc [2001] 741 Ch D

Madsen Estate v Saylor [2007] 1579 SC (Can)

Mahme Trust Reg v Tayeb [2003] 21 Ch D

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Manchester City Council v G & ors

[2014] 449

CA

Mangotsfield Cemetery, re [2005] 1381 Bristol Con Ct Margaretta Ltd, re

Freeman v Customs & Excise Commrs [2006] 1271 ChD Margulies

v Margulies [2008] 1853 CA Mariner v HMRC Mark

[2014] 293

FTT (TC)

v Mark [2005] 1223 HL Markou & anr

v Goodwin & ors Marks

[2014] 605

605

v Sherred (HMIT) [2004] 1251 SpC Marley

v Mutual Security Merchant Bank and Trust Co Ltd

[2001] 483 PC (Jam)

v Rawlings [2011] 595 Ch D

V Rawlings (costs)

[2012] 639 [2014] 299 [2014] 1511

CA SC SC

Marquess of Hertford v IRC [2005] 85 SpC

Marston Thompson & Evershed plc v Benn [2007] 315 Ch D

Martin re, Clarke v Brothwood [2007] 329 Ch D v Nicholson [2005] 175 Ch D v Secretary of State for Work and Pensions

[2010] 671 CA

v Triggs Turner Bartons (disclosure) [2008] 509 Ch D v Triggs Turner Bartons [2009] 1339 Ch D

Mason v Mills & Reeve [2011] 1589 Ch D

(see Swain Mason v Mills & Reeve for appeal) Masterman-Lister

v Jewell [2002] 563 QBD v Brutton [2003] 259 CA

Matthews v HMRC [2013] 93 FTT(TC)

May, re Revenue & Customs Prosecution Office v May

[2009] 1365 QBD

MB, re [2006] 299 CA MCP Pension Trustees Ltd

v AON Pension Trustees Ltd [2010] 1331 Ch D Mckeen re; Viva! Campaigns Ltd & anr

v Scott Melville

[2014] 461

HC (Ch D)

v IRC [2000] 887 Ch D [2001] 887 CA Meredith

v Lackschewitz-Martin [2002] 1451 Ch D Merry, re

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Meredith v Plaxton [2003] 424 SC Ont (Can) MF Global UK Ltd, re [2013] 1239 Ch D Michael

v Cansick [2004] 961 Ch D Midland Bank Trust Co Ltd

v Nobbs (see Re Nobbs) Midland Bank Trustee (Jersey) Ltd

v MacLeod (see Re El-Kaisi’s estate) Milburn-Snell

v Evans [2011] 1213 CA Mills

v HSBC Trustee (CI) Ltd [2010] 235 Ch D Minwalla

v Minwalla [2006] 311 Fam D (see also CI Law Trustees v Minwalla) Miskelly

v Arnheim [2009] 1529 SC NSW (Aus) MN, re [2010] 1355 Fam D Moggs

v IRC [2005] 1045 SpC Mollo

v Mollo [2000] 227 Ch D Montrose Investment Ltd

v Orion Nominees Ltd [2004] 1133 CA Moore

v Holdsworth [2010] 1213 Ch D Moore’s executors

v IRC [2002] 1471 SpC Morgan

re, Griffin v Wood [2008] 73 Ch D v Cilento (see Re Shaffer)

Moriarty v BA Peters [2011] 1661 CA

Morley-Clarke v Brookes [2011] 297

Morris, re The Special Trustees for the Great Ormond Street Hospital for Children v Rushin

[2001] 1137 Ch D

v Davies [2011] 1643 Ch D [2012] 1569 Ch D Mortgage Corporation, the

v Lewis Silkin [2000] 357 Ch D Mosley

v Popley [2013] 521 Ch D Moss, re

Larke v Nugus [2000] 1033 CA MRJ Re, JT and KT

v Suffolk County Council & anr Mubarak

[2014] 1243

CoP

v Mubarik Muckian & anr

V Hoey & ors

[2009] 1543 [2014] 1255

RC (Jersey) NI HC Ch D

Munday, re Wong v Wong [2003] 1161 CA

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Murad v al-Saraj [2005] 1573 CA

Murray Group Holdings v HMRC WTLR (w) 2013-2

Murphy re, Dalton v Latham [2003] 687 Ch D v Gooch [2008] 257 CA v Holland [2004] 239 CA v McGlynn [2002] 231 Ch D

Musson v Bonner [2010] 1369 Ch D

Myers, re Myers v Myers [2005] 851 Fam D

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N

Nathan, re

Nathan v Leonard [2002] 1061 Ch D Nathanael, re

Cyganik v Agulian [2005] 1049 Ch D (see Agulian v Cyganik for appeal) National Westminster Bank plc

v Lucas & ors NBPF Pension Trustees Ltd

[2014] 637

Ch D

v Warnock-Smith and Bus Employees Pension Trustees Ltd v Wheeler

[2009] 447 Ch D

Negus v Bahouse [2008] 97 Ch D

(see Bahouse v Negus for appeal) Nel

v Kean [2003] 501 QBD Nelson Dance Family Settlement, Trustees of

v HMRCC [2008] 891 SpC (See HMRCC v Nelson Dance Family Settlement for appeal)

Nesheim v Kosa [2007] 149 Ch D

Nestle v National Westminster Bank plc [2000] 795 Ch D

Netherton v Netherton [2000] 1171 Ch D

Newall v Lewis [2008] 1649 Ch D

NFSH Charitable Trust, re the [2006] 629 Charity Com Nicholls

v Hudson [2007] 341 Ch D Niersmans

v Pesticcio [2004] 699 CA Nightingale Mayfair Ltd

v Mehta [2000] 901 Ch D Niru Battery Manufacturing Co

v Milestone Trading Ltd [2004] 377 CA Nobbs (dec’d), re

Midland Bank Trust Co Ltd v Nobbs [2008] 905 CA Nolan

v Nolan [2004] 1261 CA Vic (Aus) Nordea Trust Co Ltd, re [2010] 1393 HC (IoM) Norman trust agreement, re the

Quorum Trustees Ltd v Falle [2002] 1479 RC (Jersey) North Shore Ventures Ltd

Anstead Holdings Ltd [2012] 1241 CA Notting Hill Housing Trust

v Brackley Novoship (UK) Limited & ors

v Nikitin

[2001] 1353 [2014] 1521

CA CA

NT

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v FS [2013] 867 CoP Nugent

v Benfield Greig Group plc [2002] 769 CA

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O

Oakhurst v Blackstar [2012] 1255 Ch D

Oakley v IRC [2005] 181 SpC v Osiris Trustees Ltd

Oatley & ors v Oatley Powney & ors

[2009] 461 [2014] 1433

HC (IoM) Ch D

Odstock Private Care Ltd, re [2008] 675 Charity Com Official Assignee in Bankruptcy(property of Reynolds)

v Wilson [2008] 1235 CA(NZ) Ogden

v HMRCC [2011] 1229 FTT(TC) v Trustees of RHS Griffiths 2003 Settlement

[2008] 685 Ch D

Olszanecki v Hillocks [2004] 975 Ch D

Omar Family Trust, re [2000] 713 GC (Cayman) OPC Managed Rehab Ltd, re

Levin v Ikiua [2010] 469 HC(NZ) Ordre des barreaux francophones et germanophone

v Conseil des ministres [2008] 1059 ECJ (Grand Chamber)

Osiris Trustees Ltd, re the petition of [2000] 933 HC (IoM) OT Computers Ltd

v First National Tricity Finance Ltd [2007] 165 Ch D Otway

v Gibbs [2001] 467 PC (Grenada) Owen re

Hodgson v Clare [2002] 619 Ch D Oxley

v Hiscock [2004] 709 CA

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P

P

re [2009] 651 CoP [2010] 1405 Fam D v E [2007] 691 Fam D v P [2003] 1449 Fam D

P, Mr and Mrs, re; Capital Asset Protection Plan Trust

JP v Atlas Trading Company (Jersey) Ltd [2009] 873 RC (Jersey) Padgham

v Rochelle (see Re Rochelle) Pagarani (see T Choithram International v Pagarani)

Page v Hewetts Solicitors [2012] 1427 CA v West v Hewetts Solicitors & anr

[2010] 1811 [2014] 479

Ch D HC (Ch D)

Pagel v Farman [2013] 1575 QBD

Pagliaro v Thomas [2008] 1417 Ch D

Pankhania v Chandegra [2013] 101 CA

Papadimitriou, re [2004] 1141 HC (IoM) Papillon, re

Murrin v Matthews [2008] 269 Ch D Papouis

v Gibson-West (see Re Bennett) Pappadakis

v Pappadakis [2000] 719 Ch D Parish

v Sharman [2001] 593 CA Parkinson

v Fawdon [2010] 79 Ch D Parnall, re

Parnall v Hurst [2003] 997 Ch D (correction)

Parry & ors v HMRC

[2005] 1241 [2014] 1265

Ch D 1265

Parsons, re Borman v Lel [2002] 237 Ch D

Patch’s executors v HMRCC [2007] 1825 SpC

Patchett v Williams [2006] 639 HC (NZ)

Patel v London Borough of Brent [2004] 577 Ch D v Mirza [2013] 1755

[2014] 1567 Ch D CA

v Shah [2005] 359 CA Patmore

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v HMRCC [2011] 125 FTT(TC) Pawson

v HMRCC [2012] 665 FTT(TC) (see HMRCC v Pawson for appeal)

Paynter v Hinch [2013] 529 Ch D

Peace Hills Trust Co v Canada Deposit Insurance Corp [2010] 83 CQB Alb (Can)

Pearce v Beverley [2014] 85 Leeds CC (Ch)

Peasley v the Governors of Haileybury and Imperial Service College

[2001] 1365 Ch D

Peck, re Hall v Peck [2011] 605 Ch D

Peconic v Lau Kwok Fai [2009] 121 CA (HK)

Peconic Industrial Development Ltd v Lau [2009] 999 CFA (HK)

Pecore v Pecore [2007] 1591 SC (Can)

Pengelly v Pengelly [2007] 1619 Ch D

Pennington v Crampton [2005] 559 Ch D v Waine [2002] 387 CA

[2003] 1011 Ch D Perdoni

v Curati [2012] 505 ChD (see Curati v Perdoni for appeal) Perkins

v Women’s Total Abstinence Educational Union Ltd

[2004] 133 CA

Perotti v Collyer-Bristow [2003] 1473 Ch D

Perpetual Trustees WA Ltd v Darvell [2002] 1349 SC WA (Aus)

Perrins (dec’d), re Perrins v Holland [2009] 1387 Ch D

(costs) [2010] 95 Ch D [2010] 1415 CA Perry

v IRC [2005] 1077 SpC Persche

v Finanzamt Lüdenscheid [2009] 483 ECJ (Grand Chamber)

Pesticcio v Huet [2003] 1327 Ch D

(for appeal see Niersmans v Pesticcio) Peter Hynd ‘H’ settlement, re the [2001] 1027 RC (Jersey) Peters

v Pinder [2011] 1379 HC (Singapore) Petterson v Ross Phelps

[2014] 321

Ch D

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v Stewarts [2007] 1267 Ch D Phillipe

v Cameron [2012] 1275 Ch D Phillips

v HMRC [2006] 1281 CA v RSPB [2012] 891 Ch D

Phizackerley v HMRC [2007] 745 SpC

Pierce v Wood [2010] 253 Ch D

Piercy (dec’d), Executors of v HMRCC [2008] 1075 SpC

Piggott v Aulton [2003] 445 CA

Pinnell v Anison [2006] 1047 Ch D

Pinto’s Settlement, re Kleinwort Benson (Jersey) Trustees v Pinto

[2004] 879 RC (Jersey)

Pitt v Holt [2010] 269 Ch D

(with Futter v Futter ) [2011] 623 CA PJC

v ADC [2009] 1419 Fam D Placito

v Slater [2004] 407 CA PNPF Trust Company Ltd

v Taylor [2009] 1215 Ch D Re Po; Jo v Go & ors Polarpark Enterprises Inc

[2014] 337

CoP

v Allason [2007] 1829 Ch D Pollen Estate Trust Co Ltd, the

v HMRC [2013] 1593 CA Pope

v HMRCC [2013] 287 UTT(TCC) Popowski

v Popowski [2011] 1011 Ch D Portland Place, re [2013] 1049 Ch D Portman Building Society

v Dusangh [2001] 117 CA Postlethwaite’s executors

v HMRC [2007] 353 SpC Potter

v Potter [2004] 1331 PC (NZ) Power

v Open Text (UK) Ltd Group Life Assurance Scheme Trustees

[2011] 145 Ch D

Poyiadjis, re [2004] 1169 HC (IoM) Prendergast

v Joyce [2010] 289 HC (Eire) Prest

v Petrodel Resources Ltd [2013] 1249 SC Price

v Craig [2006] 1873 Ch D

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v HMRCC [2011] 161 FTT(TC) v Williams-Wynn [2006] 1633 Ch D

Professional Trustees v Infant Prospective Beneficiary [2007] 1631 Ch D

Prosser v IRC [2002] 259 Lands Tribunal

[2003] 907 SpC Prudential plc, R (on the ap[plication of)

v Special Commissioner of Income Tax WRLR(w) 2013-3 Public Trustee

v Butler [2012] 1043 Ch D v Cooper [2001] 901 Ch D v Williams [2002] 45 Ch D

Public Trustee (NZ) v Till [2002] 1169 HC (NZ)

Pullan v Wilson & ors [2014] 669 Ch D

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Q

Q

v Q Quaintance

v Tandan

[2009] 1591 [2014] 1609

Fam D Ch D

Quigley v Masterson [2012] 521 ChD

Quilter, re Quilter v Quilter [2004] 427 Ch D

Quorum Trustees Ltd v Falle (see Re the Norman trust agreement)

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R

R,

re [2003] 1051 Ch D v Charity Commission, ex parte Baldwin [2001] 137 QBD v District Auditor No 3 Audit District of West Yorkshire Metropolitan County Council

[2001] 785 QBD

v Fuller [2006] 863 CA v Hursthouse [2013] 887 CA Crim v IK [2007] 817 CA

R (O’Callaghan) v Charity Commission [2008] 117 HC Admin Court

R (on the application of Davies) v HMRCC [2010] 681 CA

[2012] 215 SC R (on the application of Gaines-Cooper)

v HMRC [2012] 215 SC R (on the application of Walford

v Worcestershire County Council & anr R Remuneration Trust, re

[2014] 701

QBD

GL v Nautilus Trustees Ltd [2010] 497 RC (Jersey) Rabaiotti’s Settlements, re [2000] 953 RC (Jersey) Race

v Race [2002] 1193 Ch D Radcliffe, re [2005] 1395 SCCO Radmacher

v Granatino WTLR(w) 2009-12 WTLR(w) 2010-13 SC Raftland Pty Ltd

v Federal Commissioner of Taxation [2006] 657 FC (Aus) Rai

v Charity Commission [2012] 1053 Ch D Rainbird

v Smith [2013] 1609 Ch D Ramcoomarsingh

v Administrator General [2003] 291 PC (Trinidad) Ramsay

v HMRCC [2013] 307 FTT(TC) v HMRCC [2013] 1773 UT(TCC)

Randall v Randall [2005] 119 Ch D

Ratiu v Conway [2006] 101 CA

Rawlinson, re Kayll v Rawlinson [2010] 1443 Ch D

(costs) Rawstron & anr (executrices of the estate of Lucian Freud)

v Freud

[2010] 1479 [2014] 1453

Ch D Ch D

RC, re SC v London Borough of Hackney [2010] 1831 CoP

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RCPO v C WTLR(w) 2010-3

Red Discretionary Trustees v HMIT [2004] 437 SpC

Reeves, re [2010] 509 CoP Relfo Ltd

v Varsani [2009] 1019 HC (Singapore) Restorative Justice Consortium, re [2006] 1053 Charity Com Retirement Care Group Ltd

v HMRCC [2008] 913 SpC RGST settlement, re

Ridgwell v Ridgwell [2008] 527 Ch D Richard

v Hon AB Mackay [2008] 1667 Ch D Richards

v Allan [2001] 1031 Ch D Richardson

v HMRCC [2009] 1047 SpC Richert

v Stewards’ Charitable Foundation [2005] 371 SC BC (Can) Rind

v Theodore Goddard [2008] 699 Ch D Ritchie (dec’d), re WTLR(w) 2009-9

Ritchie v Joslin (costs) [2009] 885 Ch D Roberts

v Gill & Co [2008] 1429 CA [2010] 1223 SC Robertson

v HMRC [2005] 1413 SpC v IRC [2002] 885 SpC

(costs) [2002] 907 SpC Robinson

v Bird [2003] 529 Ch D v Fernsby [2004] 257 CA

Robinson’s estate, re [2001] 267 Ch D Rochelle, re

Padgham v Rochelle [2002] 1489 Ch D (costs) [2003] 71 Ch D

Rodway v Landy [2001] 755 CA

Rogers, re [2006] 691 Ch D Rogge

v HMRCC [2012] 537 FTT(TC) Rondel

v Robinson Estate [2012] 1067 CA Ont (Can) Rosenbaum (dec’d) v HMRC Rosenzweig

v NMC Recordings Ltd Rosewood Trust

[2014] 351 [2014] 1027

FTTT Ch D

v Schmidt (see Re the Angora Trust) Ross, re

Ross v Perrin-Hughes [2005] 191 Ch D Rosser

v IRC [2003] 1057 SpC

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Rouse v IOOF Australia Trustees Ltd [2000] 111 SC S Aus (Aus)

Rowe v Clarke [2006] 347 Ch D

(costs) [2007] 373 Ch D v Prance [2000] 249 Ch D

Rowinska, re Wyniczenko v Plucinska-Surowka [2006] 487 Ch D

RSPCA v Sharp [2010] 855 Ch D

[2011] 311 CA Russell-Cooke Trust Co

re, Russell-Cooke Trust Co v Prentis [2003] 81 Ch D v Richard Prentis & Co Ltd [2003] 1529 Ch D

Ryan, re Gerling v Gerling [2011] 1029 Ch D

Rysaffe Trustee Co (CI) Ltd v IRC [2002] 65 SpC

[2002] 1077 Ch D (see IRC V Rysaffe for appeal)

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S

S

re, D v R [2011] 449 CoP v S [2009] 1643 Fam D v T1 [2006] 1461 Ch D

S and S, re C v V [2009] 315 CoP

Sacred Hands Spiritual Centre, re [2006] 873 Charity Com Sadick (dec’d), re

da Silva v HSBC Trustee (Hong Kong) Ltd

[2010] 863 CFI (HK)

St Clair-Ford v Ryder (HMIT) [2006] 1647 Lands Tribunal

St Mary and St Michael Parish Advisory Co Ltd

v Westminster Roman Catholic Diocese Trust

[2006] 881 Ch D

Sammut v Manzi [2009] 1051 CA (Bahamas)

Samways v Burbidge (see Hart v Burbidge)

Santander v RA Legal Solicitors

Saulle

[2014] 495 [2014] 813

QBD CA

v Nouvet [2008] 729 QBD Saunders

v Garrett [2005] 749 Ch D Scammell

v Farmer [2008] 1261 Ch D Scarfe

v Matthews [2012] 1579 Ch D Schindler

v Brie [2003] 1361 Ch D Schomberg

v Taylor [2013] 1413 Ch D Schmidt

re [2004] 887 HC(IoM) v Rosewood Trust Ltd [2003] 565 PC (IoM)

Schrader v Schrader [2013] 701 Ch D

Scott v Scott [2012] 1439 Ch D

Seagrave, re O’Brien v Seagrave [2007] 1037 Ch D

Seaton Trustees, re [2010] 105 RC (Jersey) Segbedzi (Minors)

v Segbedzi [2002] 83 CA Seray-Wurie

v Charity Commissioners [2008] 535 Ch D Serious Organised Crime Agency

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v Lundon v Szepietowski [2010] 875 QBD

Servoz-Gavin (dec’d), re [2009] 1239 Ch D Ayling v Summers

Setchim & anr V Secretary of State for Foreign & Commonwealth Affairs & ors

[2009] 1657 [2014] 1621

Ch D Ch D

Shaffer, re Morgan v Cilento [2004] 457 Ch D

Shah v Shah [2011] 519 CA v Shah [2012] 165 Ch D

Shaker v Al-Bedrawi (extract) [2003] 105 CA

Shalson v Russo [2003] 1165 Ch D

Sharma v Hunters [2012] 281 CoP v Sharma [2014] 111 CA

Sharp v Adam

Sheffield v Sheffield & ors

[2006] 1059 [2014] 1039

CA 1039

Shephard v Wheeler [2000] 1175 Ch D

Shepherds Investments v Walters WTLR(w) 2008-5

Sherman v Perkins [2002] 603 Ch D

(for appeal see Fitzhugh Gates v Sherman) Sherrington, re

Sherrington v Sherrington [2004] 895 Ch D [2005] 587 CA Shinebond Ltd

v Carrol [2006] 697 SpC Shinorvic Trust, re the [2013] 337 RC (Jersey) Shirley

v Crabtree [2008] 133 HC Admin Court Shirt

v Shirt [2013] 317 CA Shovelar

v Lane [2011] 1411 CA Shuldham, re [2012] 1597 Ch D Shree Vishwakarma Association of the UK, re

[2007] 829 Charity Com

Sieff v Fox [2005] 891 Ch D

Sifri v Clough & Willis [2007] 1453 Ch D

Silber v HMRCC [2013] 113 FTT(TC)

Sillars & Deeprose v IRC [2004] 591 SpC

Sillett v Meek [2009] 1065 Ch D

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Simon, re Simon v Byford [2013] 1615

[2014] 1097 Ch D CA

Simpson v HMRCC [2009] 499 SpC

Sinclair Investment Holdings SA v Versailles Trade Finance Ltd WTLR(w) 2008-4 ChD

[2006] 1655 CA [2011] 839 Ch D [2011] 1043 CA Sinel Trust Ltd

v Rothfield Investments Ltd [2003] 593 CA (Jersey) Singapore Airlines

v Buck Consultants Ltd [2013] 121 CA Singellos, re

Singellos v Singellos [2011] 327 Ch D Singer

v Isaac [2001] 1045 Ch D Singh

v Bhasin [2000] 275 Ch D v Ahluwalia [2013] 331 CA

Singla v Brown [2009] 165 Ch D

Skyparks Group plc v Marks [2001] 607 CA

Slater v Simm [2007] 1043 Ch D

Slutskur v Haron Investments WTLR(w) 2012-5

SM v HM [2012] 281 CoP

Smalley v Bracken Partners Ltd [2004] 599 CA

Smallwood v HMRCC [2009] 669 Ch D

(see HMRCC v Smallwood for appeal) Smith

v Cooper [2011] 691 CA v HMRC [2007] 1281 SpC v HMRC [2009] 691 SpC v HMRCC [2008] 147 Ch D v HMRCC [2009] 691 SpC v Smith [2001] 1205 Ch D v Smith [2010] 519 CA v Springford [2009] 705 Ch D

Smithson v Hamilton WTLR(w) 2008-3

Smouha Family Trust, re the [2000] 133 RC (Jersey) Solem

v Guyster [2002] 1517 Ch D Soulsbury

v Soulsbury [2007] 1841 CA Southgate

v Sutton [2011] 1235 CA Southwood

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v Attorney-General [2000] 1199 CA Soutter’s executry

v IRC [2002] 1207 SpC Sprackling

v Sprackling [2009] 897 Ch D Spread Trustee Co Ltd

v Hutcheson [2010] 315 CA (Guernsey) v Hutcheson [2012] 317 CA (Guernsey)

Spurling v Broadhurst [2012] 1843 Ch D

Squires v AIG (Europe) Ltd [2006] 705 CA

Stablewood Properties Ltd v Virdi [2011] 723 CA

Stack v Dowden [2006] 511 CA

[2007] 1053 HL Stallion

v Albert Stallion Holdings (Great Britain) Ltd

[2009] 1437 Fam D

Starglade Properties Ltd v Nash [2010] 1267 Ch D

Statek Corporation v Alford [2008] 1089 Ch D

Steadman, executors of v IRC [2002] 1357 SpC

Steel (dec’d), re Angus v Emmott [2010] 531 Ch D

Stephanides v Cohen [2002] 1373 Fam D

Stephenson v Stephenson [2009] 1467 Ch D

Stewart v Franks WTLR(w) 2011-5

STG Valmet Trustees Ltd v Brennan [2002] 273 CA (Gibraltar)

Stoker v Rose (see Re Krzysztofowicz’s estate)

Stolkin, re Greaves v Solkin [2013] 1793 Ch D

Stonor v IRC [2002] 291 SpC

Stow v Stow [2008] 1103 Ch D

Strother v 3464920 Canada WTLR(w) 2008-

Strover v Strover [2005] 1245 Ch D

Stuart-Hutcheson v Spread Trustee Company Ltd [2002] 1213 CA (Guernsey)

(costs) [2002] 1523 CA (Guernsey) Suggitt

v Suggit [2011] 1841 Ch D [2012] 1607 CA Summers

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v Kitson [2007] 1645 Ch D Supple

v Pender [2007] 1461 Ch D Surveyor, a

v IRC [2003] 111 SpC Sutton

v Sutton [2010] 115 Ch D v England [2010] 335 Ch D

Swain Mason v Mills & Reeve

Swetenham v Walkley

[2012] 1827 [2014] 845

CA CLCC

Sylvester v Sylvester [2014] 127 Ch D

Szabo v Boros [2002] 1389 CA BC (Can)

Szepietowski v SOCA [2011] 1455 Ch D

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T

T Choithram International SA

v Pagarani [2001] 277 PC (BVI) T Settlement representation of trustees, re [2002] 1529 RC (Jersey) Ta Ming Wang Trust, re the [2013] 129 GC (Cayman) Tackaberry

v Hollis [2008] 279 Ch D Tait

v Wedgwood [2003] 121 Ch D Tapp

v HMRCC [2011] 363 Lands Tribunal Tasarruf Mevduati Sigorta Fonu

v Merrill Lynch Bank and Trust Company Ltd

[2010] 1285 GC (Cayman)

[2011] 1083 CA (Cayman) [2011] 1249 PC (Cayman) Tax Haven Company, re a [2006] 1091 SpC Taylor

v IRC [2003] 911 SpC v Midland Bank Trust Co Ltd v HMRC

[2002] 95 [2014] 357

CA FTTT

Tchenguiz-Immerman v Immerman [2014] 145 Fam D

Tchilingirian v Ouzounian [2003] 709 Ch D

Tee v HMIT [2002] 1231 SpC

(see West v Trennery and Trennery v West for appeals)

Templeton Insurance Ltd v Penningtons Solicitors LLP [2007] 1103 Ch D

Thomas v Kent [2007] 177 CA v Jeffery [2013] 141 CA

Thomas & Agnes Carvel Foundation, The v Carvel [2007] 1297 Ch D

Thompson v Bee [2010] 357 CA

Thorner v Curtis [2008] 155 Ch D v Major [2008] 1289 CA

[2009] 713 HL Thorpe

v HMRCC [2009] 1239 Ch D Titterton

v Oates [2001] 319 SC ACT (Aus) Tociapski

v Tociapski [2013] 1821 Ch D Tod

v Barton (see Re Barton) Todd

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v Fawcett [2005] 377 SpC Trafford Community Leisure Trust, re [2006] 543 Charity Com Travers

v HMRCC [2013] 1831 FTT(TC) Treadwell, re [2013] 1445 CoP Trennery

v West [2004] 293 CA [2005] 205 HL Trinkler

v Beale [2009] 1091 CA NSW (Aus) Tritton Development Fund Ltd

v Fortis Bank (Cayman) Ltd [2007] 1483 GC (Cayman) Trusted

v Clifford Chance [2000] 1219 Ch D Trustee Corporate Trustee Ltd

v Capmark Bank Europe plc [2012] 1477 CA Trusts of two insurance polices, re

CD v O [2004] 751 Ch D Tuczka

v HMRCC [2010] 715 FTT(TC) [2011] 1099 UT(TCC) Turberville

v HMRCC [2010] 899 FTT(TC) Turkey

v Awadh [2006] 553 Ch D Turner

v Jacob [2008] 307 Ch D Turner’s estate, re [2004] 1465 SC BC (Can) Twinsectra Ltd

v Yardley [2000] 527 CA [2002] 423 HL Two Settlors

v IRC [2004] 315 SpC

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U U Ltd

v B [2013] 545 RC (Jersey) Uglow

v Uglow [2004] 1183 CA Ulrich

v Treasury Solicitor [2005] 385 Ch D Ultraframe (UK) Ltd

v Fielding [2007] 835 Ch D Unmarried Settlor

v IRC [2003] 915 SpC Upton, re

Upton v National Westminster Bank plc [2004] 1339 Ch D

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V

V Settlement, re the [2010] 733 RC (Guernsey) Vaccianna

v Herod [2006] 367 Ch D Vadakathu

v George [2010] 135 HC (Singapore) Vajpeyi

v Yusaf [2004] 989 Ch D Vale

v Armstrong [2004] 1469 Ch D Vallee

v Birchwood [2013] 1095 Ch D Valmet Trustees Ltd

v Brennan (see STG Valmet v Brennan) Van Hilten-van der Heijden’s heirs

v Inspecteur van de Belastingdienst [2006] 919 ECJ Van Laethem

v Brooker WTLR(w) 2008-18 Vaughan

v Vaughan [2005] 401 Ch D Viertel, re [2003] 1075 SC Q’land (Aus) The Vegetarian Society & anr

v Scott Vimercati

[2014] 525

HC (Ch D)

v Trustco Ltd [2013] 157 Ch D Vinaver

v Milton Ashbury Ltd [2006] 1675 CA Vinton

v HMRCC (see Dugan-Chapman (dec’d) v HMRCC)

v Fladgate Fielder [2010] 1043 Ch D Virani

v Guernsey International Trustees Ltd (No 1)

[2004] 1007 CA (Guernsey)

v Guernsey International Trustees Ltd (No 2)

[2004] 1035 RC (Guernsey)

Vos, re Dick v Kendall Freeman [2005] 1619 Ch D

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W

W, re Mrs [2000] 19 CoP Wade

v Grimwood [2004] 1193 CA v Varney [2003] 1535 CA

Wagstaff & anr v HMRC

Wahr-Hansen

[2014] 547

FTT (TC)

(see AG (Cayman Islands) v Wahr-Hansen)

Waite, re Barron v Woodhead [2008] 1675 Newcastle CC

Walden v Atkins [2013] 1465 Ch D

Walker v Stones [2000] 79 Ch D

[2000] 975 CA v Walker [2010] 1617 Ch D

Walker’s executors v IRC [2001] 773 SpC

Walsh v Singh [2010] 1061 Ch D

Walshaw v Scott WTLR (w) 2013-

11

Walters re, Olins v Walters [2008] 339 Ch D v Olins [2008] 1449 CA v Smee [2009] 521 Ch D

Ward v Brunt [2000] 731 Ch D

Watkins v HMRCC [2012] 677 FTT(TC)

Watson v National Children’s Home (see Re Chambers)

v Perotti [2002] 913 CA Watts

v Watts (see Fyfe v Watts) Webster

v Webster [2009] 339 Scarborough CC Wedgwood Museum Trust Ltd (in administration)

(see Young v A-G) Wells

v HMRCC [2007] 1863 SpC Welsh Hall (dec’d) re

Crossey v Roger Armour [2009] 1291 HC (NI) Wendt

v Orr [2005] 223 SC WA (Aus) (costs) [2005] 423 SC WA (Aus)

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West v Trennery (for appeal see Trennery v West)

[2003] 739 Ch D

v West [2006] 157 Ch D Westminster City Council

v Porter [2003] 135 Ch D Weston

v IRC [2001] 1217 Ch D Weth

v Attorney-General [2001] 155 Ch D [2001] 183 CA WF

v HF [2012] 1079 Fam Whalen

v Kelsey [2009] 1297 Ch D Whaley

v Whaley [2011] 1267 CA Wharton

v Bancroft [2012] 693 Ch D (costs) [2012] 727 Ch D

White v Minnis [2000] 755 CA v Shortall WTLR(w) 2008-19 v Williams [2010] 1083 Ch D v Williams; Abrahams v Williams v Matthys

[2011] 899 [2014] 725

Ch D Ch D

White City Tennis Club v Alexander’s Clubs WTLR(w) 2010-9

Wight v Olswang (No 2) [2000] 783 Ch D

[2001] 291 CA Wilcox

v Tait [2007] 1109 CA Wilkes, re

Wilkes v Wilkes [2006] 1097 Ch D Williams

v HMRC [2005] 1421 SpC v Lawrence [2011] 1455 Ch D v Williams [2003] 1371 Ch D v Williams [2012] 1635 Ch D v Wilmot v Central Bank of Nigeria

[2013] 1291 [2014] 873

Ch D SC

Willis, re Willis v Wilson [2010] 169 SC NS (Can)

Wills v Gibbs [2012] 903 Ch D

Wilson re, deceased, [2013] 899 Ch D v Truelove [2003] 609 Ch D

Wingate v Butterfield Trust [2008] 357 SC (Bermuda)

(costs) [2008] 543 SC (Bermuda) Winsper

v Perrett [2002] 927 Ch D Winton Investment Trust, re

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Seaton Trustees Ltd v Morgan [2008] 553 RC (Jersey) Wise

v Jiminez [2014] 163 Ch D Witkowska

v Kaminski [2006] 1293 Ch D Wolf Trust, re the [2006] 1467 Charity Com Wolff

v Wolff [2004] 1349 Ch D Wong

v Burt [2005] 291 CA (NZ) v Wong (see Re Munday)

Woodhall v IRC [2001] 475 SpC

Woodland-Ferrari, re Woodland-Ferrari v UCL Group Retirement Benefits Scheme

[2002] 1539 Ch D

Woolnough, re Perkins v Borden [2002] 595 Ch D (Chambers)

Wren v Wren [2007] 531 Ch D

Wright v Hodgkinson [2005] 435 Ch D v Gator [2012] 549 Ch D

Wylde, re Wylde v Culver [2006] 931 Ch D

Wyndham v Egremont [2009] 1473 Ch D

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X

X,

in the matter of; (an incapable) [2009] 353 RC (Jersey) v A [2000] 11 Ch D v A [2006] 171 Ch D v USA [2004] 1491 FC (Switzerland} v Woollcombe Yonge [2001] 301 Ch D

X Primary Care Trust v XB [2012] 1621 Fam

X (Trust), re [2013] 731 RC (Jersey) XCC

v AA [2012] 1645 CoP

Y

Y trust, re [2012] 1099 RC (Jersey) Yeoman’s Row Management Ltd

v Cobbe [2006] 1473 CA [2008] 1461 HL Young

v HM Attorney General [2012] 913 Ch D Youyang Pty Ltd

v Minter Ellison Morris Fletcher [2003] 751 HC (Aus)

Z

Z Trust, re MEP v Rothschild Trust Cayman Ltd

ZYN, R (on the application of) v Wallsall Metropolitan Borough Council

[2011] 735 [2014] 1649

GC (Cayman) Ch D

Zarrinkhat v Kamal [2013] 1477 Ch D

Zetland Settlement, the Trustees of David [2013] 1065 FTT(TC) Zeital

v Kaye [2010] 913 CA Zielinski, re

Korab-Karpinski v Lucas-Gardiner [2007] 1655 Ch D Zurich Professional Ltd

v Brown [2011] 531 Ch D

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Practice Directions

CPR Part 40 [2003] 305 CPR Part 64 [2003] 310 Deaths in USA on 11 September 2001 [2002] 1101 Probate: grants of representation [2002] 1103 Prospective costs orders [2001] 949