Sangha v Sangha & ors WTLR(w) 2021-12

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Equitable Tracing: Overdrawn accounts and backward tracing

University of Greenwich | Trusts and Estates Law & Tax Journal | July/August 2017 #188
Mark Pawlowski considers the case for accepting backwards tracing as part of English law ‘A debt is an asset in the hands of the creditor and so can provide a basis for tracing in relation to the creditor’s assets.’ In Bishopsgate Investment Management Ltd (in liquidation) v Homan [1994], the Court of Appeal held that …

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Equitable Tracing: A change in English law

Coventry University | Trusts and Estates Law & Tax Journal | March 2012 #134
In his concluding article Sukhninder Panesar examines the impact of Sinclair Investments Holdings SA v Versailles Trade Finance Ltd & ors ‘Despite the decision of the Privy Council in Reid, there was a considerable body of academic opinion that suggested that a claimant’s right to trace property in equity depended not only on the finding …

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Equitable Tracing: Proprietary base needed?

Coventry University | Trusts and Estates Law & Tax Journal | January/February 2012 #133
In the first of two articles, Sukhninder Panesar discusses different approaches to equitable tracing in light of the Court of Appeal decision in Sinclair ‘Until the decision of the Privy Council in AG for Hong Kong v Reid [1994], English law had argued that the right to assert equitable ownership over unauthorised gains in the …

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