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

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 [2014] 931 CoP A Trust, 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 [2014] 1117 CoP AB (Revocation of Enduring Power of Attorney Re [2014] 1303 CoP A-B 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 [2001] 953 Ch D v Cruelty to Children 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

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 [2007] 565 GC (Cayman) (Cayman) Ltd Angora Trust, re Rosewood Trust v Schmidt [2001] 1081 HC (IoM)

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

Wills and Trusts Law Reports: Index of Cases Reported

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

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 [2011] 1143 Ch D Bayley & ors v SG Associates & ors [2014] 1315 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 [2003] 317 Ch D Union (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 [2014] 187 FTT (TC) Bell, re Bell v Georgiou [2002] 1105 Ch D Ben Nevis (Holdings Ltd v HMRC [2014] 1 CA Bennett, re Papouis v Gibson-West [2004] 485 Ch D Bentine v Bentine [2014] 197 Ch D Berger

Wills and Trusts Law Reports: Index of Cases Reported 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 [2014] 409 FTT (TC) Betafence Ltd 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 [2008] 1505 RC (Jersey) v Anstalt 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

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 [2004] 1417 CA (Jersey) Brooke & ors Purton & ors [2014] 745 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 [2014] 559 Ch D Buck v HMRCC [2009] 215 SpC Buckenham v Dickinson [2000] 1083 Ch D Buckley, re [2013] 373 CoP

Wills and Trusts Law Reports: Index of Cases Reported 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 [2013] 47 UT(TCC) v HMRC [2014] 421 CA BXL Services, re [2012] 1695 Ch D Bye v Colvin-Scott [2010] 1 Kingston-u- Thames CC

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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 [2001] 939 Ch D Catling & ors v Catling & anr [2014] 955 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

Wills and Trusts Law Reports: Index of Cases Reported 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 [2012] 1129 Charity Com v Framjee & ors [2014] 1489 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 [2004] 1079 CA Ont (Can) the Christofides v Seddon & ors [2014] 215 CLCC

Wills and Trusts Law Reports: Index of Cases Reported Church of Scientology (England & Wales), re [2005] 1151 Charity Com the

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) [2007] 1703 HC (IoM) Ltd 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

Wills and Trusts Law Reports: Index of Cases Reported 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) [2011] 1741 Ch D CR v MZ & ors [2014] 233 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 [2005] 1271 SC Vic (Aus) Fund Crown Dilmun plc

Wills and Trusts Law Reports: Index of Cases Reported 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) [2004] 321 RC (Jersey) Ltd v Holland 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

Wills and Trusts Law Reports: Index of Cases Reported 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

Wills and Trusts Law Reports: Index of Cases Reported (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 [2006] 1171 CA Dion Investments Pty Ltd Re [2014] 1333 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 [2007] 663 SpC DP, re The Public Guardian v JM [2014] 979 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) [2011] 559 IoM HC Ltd 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

Wills and Trusts Law Reports: Index of Cases Reported TWGS v JMG [2001] 445 CA

Wills and Trusts Law Reports: Index of Cases Reported 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 [2001] 817 RC (Jersey) MacLeod 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

Wills and Trusts Law Reports: Index of Cases Reported 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 [2014] 1135 Supreme Court Fielden 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 [2001] 1109 CA Fischer V Diffley & anr [2014] 757 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

Wills and Trusts Law Reports: Index of Cases Reported 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 [2003] 1125 Ch (No 1) v Canterbury Diocesan Board of Finance [2005] 1499 HL (No 2) 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

Wills and Trusts Law Reports: Index of Cases Reported 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 [2006] 1745 SC BC (Can) v The Royal National Institute for the Blind & ors [2014] 1347 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 [2014] 1155 CoP Glass & anr, executors of v Segerman [2008] 1615 Ch D Glenister v Moody [2005] 1205 Ch D Glowacki (deceased) v HMRCC [2011] 1777 SpC

Wills and Trusts Law Reports: Index of Cases Reported 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

Wills and Trusts Law Reports: Index of Cases Reported 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

Wills and Trusts Law Reports: Index of Cases Reported 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 [2008] 1025 RC (Jersey) H A Patel and K Patel (a partnership) V HMRC [2014] 1183 FTT (TC) HMRC v Lord Howard of Henderskelfe (dec’d) [2014] 791 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 [2014] 255 HC (Ch D) Hamar 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

Wills and Trusts Law Reports: Index of Cases Reported 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 [2014] 1361 CA v Dabbs (see Re Dabbs)

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

Wills and Trusts Law Reports: Index of Cases Reported 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, [2009] 401 Ch D Trustees of the v Pawson [2013] 469 UT(TCC) v Peter Clay Discretionary Trust, trustees [2008] 843 Ch D of the [2009] 247 CA v Smallwood [2010] 1771 CA Hobart v Hobart [2007] 1213 Ch D Hobley, re National Westminster Bank plc v [2006] 467 Ch D Twentyman 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 [2014] 275 Ch D Holland 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

Wills and Trusts Law Reports: Index of Cases Reported Hunt v McLaren [2006] 1817 Ch D Horsfall v Haywards [2000] 29 CA Hostick v NZ Railway & Locomotive Society [2007] 1563 HC (NZ) Waikato Branch Inc Howard v Howard-Lawson [2011] 397 Ch D [2012] 617 CA Howe Family Number 1 Trust, re Leumi Overseas Trust Corporation v [2009] 419 RC (Jersey) Howe 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

Wills and Trusts Law Reports: Index of Cases Reported 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 [2011] 779 CA v Mitson & ors [2014] 575 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 & [2012] 41 UT(TCC) Wales 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

Wills and Trusts Law Reports: Index of Cases Reported 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 [2014] 283 CA (Civ) JDS, re 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

Wills and Trusts Law Reports: Index of Cases Reported v Kernott [2009] 1771 Ch D [2012] 125 SC Jopling V Leavsley & anr [2014] 807 CA Joseph Eagle 1989 Settlement, re the [2000] 137 RC (Jersey) Joshi v Mahida [2013] 859 Ch D Jowell v Bramwell-Jones [2002] 31 SCA (SA) JP Gilchrist Trust v HMRC [2014] 1209 UTT (CC) JS v KB & anr [2014] 991 CoP Judge v HMRC [2005] 1311 SpC

Wills and Trusts Law Reports: Index of Cases Reported 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 [2011] 79 CA Kaur v Dhaliwal [2014] 1381 Ch D Keene & anr v Wellcom London Ltd & ors [2014] 1011 Ch D Kell 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 [2011] 413 Ch D v Roberts [2014] 1395 Ch D Ketteringham v Hardy [2011] 1367 Ch D Kevern v Ayres [2014] 441 HC (Ch D) Key, re 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

Wills and Trusts Law Reports: Index of Cases Reported v Mackie-Conteh [2005] 345 CA Kingate Global Fund Ltd v Knightsbridge (USD) Fund Ltd [2010] 1197 CA (Bermuda) King v Dubrey & ors [2014] 1411 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

Wills and Trusts Law Reports: Index of Cases Reported 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 [2010] 1315 CA Office Lau (dec’d), executor of v HMRCC [2009] 627 SpC Law Society v Isaac & Isaac International Holdings [2011] 425 Ch D Ltd 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 [2001] 1117 CA (NZ) v Lewis [2014] 1021 CA (Civ|) Lewisham Hospital NHS Trust v Hamuth [2007] 309 Ch D Lightfoot

Wills and Trusts Law Reports: Index of Cases Reported 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 [2014] 593 Ch D Low Ah Cheow 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

Wills and Trusts Law Reports: Index of Cases Reported 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 [2007] 1429 SC NSW (Aus) (No 3), re 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

Wills and Trusts Law Reports: Index of Cases Reported 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 [2014] 293 FTT (TC) Mark v Mark [2005] 1223 HL Markou & anr v Goodwin & ors [2014] 605 605 Marks v Sherred (HMIT) [2004] 1251 SpC Marley v Mutual Security Merchant Bank and [2001] 483 PC (Jam) Trust Co Ltd v Rawlings [2011] 595 Ch D [2012] 639 CA [2014] 299 SC V Rawlings (costs) [2014] 1511 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 [2010] 671 CA Pensions 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 [2009] 1365 QBD May 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 [2014] 461 HC (Ch D) Melville v IRC [2000] 887 Ch D [2001] 887 CA Meredith v Lackschewitz-Martin [2002] 1451 Ch D Merry, re

Wills and Trusts Law Reports: Index of Cases Reported 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 [2001] 1137 Ch D Ormond Street Hospital for Children v Rushin 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 [2014] 1243 CoP Mubarak v Mubarik [2009] 1543 RC (Jersey) Muckian & anr V Hoey & ors [2014] 1255 NI HC Ch D Munday, re Wong v Wong [2003] 1161 CA

Wills and Trusts Law Reports: Index of Cases Reported 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

Wills and Trusts Law Reports: Index of Cases Reported 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 [2014] 637 Ch D NBPF Pension Trustees Ltd v Warnock-Smith and Bus Employees [2009] 447 Ch D Pension Trustees Ltd v Wheeler 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 [2001] 1353 CA Novoship (UK) Limited & ors v Nikitin [2014] 1521 CA NT

Wills and Trusts Law Reports: Index of Cases Reported v FS [2013] 867 CoP Nugent v Benfield Greig Group plc [2002] 769 CA

Wills and Trusts Law Reports: Index of Cases Reported O

Oakhurst v Blackstar [2012] 1255 Ch D Oakley v IRC [2005] 181 SpC v Osiris Trustees Ltd [2009] 461 HC (IoM) Oatley & ors v Oatley Powney & ors [2014] 1433 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 [2008] 685 Ch D Settlement 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

Wills and Trusts Law Reports: Index of Cases Reported 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 [2010] 1811 Ch D v Hewetts Solicitors & anr [2014] 479 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) [2005] 1241 Ch D Parry & ors v HMRC [2014] 1265 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 Ch D [2014] 1567 CA v Shah [2005] 359 CA Patmore

Wills and Trusts Law Reports: Index of Cases Reported 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 [2001] 1365 Ch D Imperial Service College 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 [2004] 133 CA Union Ltd 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 [2014] 321 Ch D Phelps

Wills and Trusts Law Reports: Index of Cases Reported 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 [2004] 879 RC (Jersey) Pinto 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 [2014] 337 CoP Polarpark Enterprises Inc 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 [2011] 145 Ch D Assurance Scheme Trustees 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

Wills and Trusts Law Reports: Index of Cases Reported 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

Wills and Trusts Law Reports: Index of Cases Reported Q

Q v Q [2009] 1591 Fam D Quaintance v Tandan [2014] 1609 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)

Wills and Trusts Law Reports: Index of Cases Reported R

R, re [2003] 1051 Ch D v Charity Commission, ex parte Baldwin [2001] 137 QBD v District Auditor No 3 Audit District of [2001] 785 QBD West Yorkshire Metropolitan County Council 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 [2014] 701 QBD R Remuneration Trust, re 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) [2010] 1479 Ch D Rawstron & anr (executrices of the estate of Lucian Freud) v Freud [2014] 1453 Ch D RC, re SC v London Borough of Hackney [2010] 1831 CoP

Wills and Trusts Law Reports: Index of Cases Reported 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 [2014] 351 FTTT Rosenzweig v NMC Recordings Ltd [2014] 1027 Ch D Rosewood Trust v Schmidt (see Re the Angora Trust) Ross, re Ross v Perrin-Hughes [2005] 191 Ch D Rosser v IRC [2003] 1057 SpC

Wills and Trusts Law Reports: Index of Cases Reported 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)

Wills and Trusts Law Reports: Index of Cases Reported 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) [2010] 863 CFI (HK) Ltd St Clair-Ford v Ryder (HMIT) [2006] 1647 Lands Tribunal St Mary and St Michael Parish Advisory Co Ltd v Westminster Roman Catholic Diocese [2006] 881 Ch D Trust Sammut v Manzi [2009] 1051 CA (Bahamas) Samways v Burbidge (see Hart v Burbidge) Santander v RA Legal Solicitors [2014] 495 QBD [2014] 813 CA Saulle 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

Wills and Trusts Law Reports: Index of Cases Reported v Lundon v Szepietowski [2010] 875 QBD Servoz-Gavin (dec’d), re [2009] 1239 Ch D Ayling v Summers [2009] 1657 Ch D Setchim & anr V Secretary of State for Foreign & [2014] 1621 Ch D Commonwealth Affairs & ors 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 [2006] 1059 CA Sheffield v Sheffield & ors [2014] 1039 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, [2007] 829 Charity Com re 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

Wills and Trusts Law Reports: Index of Cases Reported Simon, re Simon v Byford [2013] 1615 Ch D [2014] 1097 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

Wills and Trusts Law Reports: Index of Cases Reported 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) [2009] 1437 Fam D Ltd 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

Wills and Trusts Law Reports: Index of Cases Reported 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 [2012] 1827 CA Swetenham v Walkley [2014] 845 CLCC Sylvester v Sylvester [2014] 127 Ch D Szabo v Boros [2002] 1389 CA BC (Can) Szepietowski v SOCA [2011] 1455 Ch D

Wills and Trusts Law Reports: Index of Cases Reported 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 [2010] 1285 GC (Cayman) Company Ltd [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 [2002] 95 CA v HMRC [2014] 357 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

Wills and Trusts Law Reports: Index of Cases Reported 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

Wills and Trusts Law Reports: Index of Cases Reported 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

Wills and Trusts Law Reports: Index of Cases Reported 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 [2014] 525 HC (Ch D) Vimercati 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 [2004] 1007 CA (Guernsey) (No 1) v Guernsey International Trustees Ltd [2004] 1035 RC (Guernsey) (No 2) Vos, re Dick v Kendall Freeman [2005] 1619 Ch D

Wills and Trusts Law Reports: Index of Cases Reported W

W, re Mrs [2000] 19 CoP Wade v Grimwood [2004] 1193 CA v Varney [2003] 1535 CA Wagstaff & anr v HMRC [2014] 547 FTT (TC) Wahr-Hansen (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)

Wills and Trusts Law Reports: Index of Cases Reported West v Trennery (for appeal see Trennery v [2003] 739 Ch D West) 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 [2011] 899 Ch D v Matthys [2014] 725 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 [2013] 1291 Ch D v Central Bank of Nigeria [2014] 873 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

Wills and Trusts Law Reports: Index of Cases Reported 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 [2002] 1539 Ch D Retirement Benefits Scheme 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

Wills and Trusts Law Reports: Index of Cases Reported 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 [2011] 735 GC (Cayman) ZYN, R (on the application of) v Wallsall Metropolitan Borough [2014] 1649 Ch D Council 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

Wills and Trusts Law Reports: Index of Cases Reported

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

Wills and Trusts Law Reports: Index of Cases Reported