Tracing, Priority, and Equity: Recent Developments in English Law

Abstract

Tracing remains central to English restitution and equity, particularly in disputes involving competing claims to assets. This article examines recent developments in English tracing law, focusing on priority disputes and the interaction between common law and equitable tracing. It analyses how courts have addressed mixed funds, third-party claims, and insolvency-related tracing disputes. The article evaluates whether recent decisions have enhanced doctrinal coherence or exacerbated existing tensions. It concludes by proposing guiding principles to ensure that tracing remains a coherent and predictable tool within English private law.