Subject-Matter Index

Forfeiture

intention to use in unlawful conduct

in proceedings to forfeit money under Forfeiture of Money, etc in Civil Proceedings (Bailiwick of Guernsey) Law 2007, s.13(2)(b) (i.e. that money intended to be used in unlawful conduct overseas) permission given under Forfeiture of Money Rules 2012, r.17(1)(b) to rely on clear and convincing evidence as to foreign law (e.g. online Foreign Office document)—expert evidence unnecessary: In re Forfeiture of Money, etc in Civil Proceedings (Bailiwick of Guernsey) Law 2007 (Royal Ct.), 2017 GLR N [3]

Interest. See CIVIL PROCEDURE (Judgments and orders—interest on judgment debt). INCOME TAX (Overpayment—interest). SUCCESSION (Administration of assets—loans due to deceased)

Loans

family arrangements. See SUCCESSION (Administration of assets—loans due to deceased)

loan arrangements. See INCOME TAX (Deductions—loan arrangements)

borrowers who transferred ownership of realty (which was to provide security for loan) to company (at gross undervalue) as part of complicated loan arrangements were beneficial owners of shares in company—directors not entitled to bring proceedings against borrowers to assist lender to whom directors owed no duties—lender had no security interest over shares: Gaudion v. Weardale Ltd. (C.A.), 1997–99 GLR 79

loan to beneficiary. See TRUSTS (Powers and duties of trustees—loan to beneficiary)

loans due to deceased. See SUCCESSION (Administration of assets—loans due to deceased)

repayment. See SUCCESSION (Administration of assets—loans due to deceased)

security interests. See SECURITY INTERESTS