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\leveljc0\leveljcn0\levelfollow0\levelstartat2\levelspace0\levelindent0{\leveltext\'01\'00;}{\levelnumbers\'01;}\fbias0 \fi-360\li360\jclisttab\tx360\lin360 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0 \levelindent0{\leveltext\'03\'00.\'01;}{\levelnumbers\'01\'03;}\fbias0 \fi-360\li1800\jclisttab\tx1800\lin1800 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext \'05\'00.\'01.\'02;}{\levelnumbers\'01\'03\'05;}\fbias0 \fi-720\li3600\jclisttab\tx3600\lin3600 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'07\'00.\'01.\'02.\'03;}{\levelnumbers \'01\'03\'05\'07;}\fbias0 \fi-720\li5040\jclisttab\tx5040\lin5040 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'09\'00.\'01.\'02.\'03.\'04;}{\levelnumbers\'01\'03\'05\'07\'09;}\fbias0 \fi-1080\li6840\jclisttab\tx6840\lin6840 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'0b\'00.\'01.\'02.\'03.\'04.\'05;}{\levelnumbers\'01\'03\'05\'07\'09\'0b;}\fbias0 \fi-1080\li8280 \jclisttab\tx8280\lin8280 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'0d\'00.\'01.\'02.\'03.\'04.\'05.\'06;}{\levelnumbers\'01\'03\'05\'07\'09\'0b\'0d;}\fbias0 \fi-1440\li10080 \jclisttab\tx10080\lin10080 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'0f\'00.\'01.\'02.\'03.\'04.\'05.\'06.\'07;}{\levelnumbers\'01\'03\'05\'07\'09\'0b\'0d\'0f;}\fbias0 \fi-1440\li11520\jclisttab\tx11520\lin11520 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'11\'00.\'01.\'02.\'03.\'04.\'05.\'06.\'07.\'08;}{\levelnumbers \'01\'03\'05\'07\'09\'0b\'0d\'0f\'11;}\fbias0 \fi-1800\li13320\jclisttab\tx13320\lin13320 }{\listname ;}\listid584847013}{\list\listtemplateid1367117136{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat2\levelspace0\levelindent0 {\leveltext\'01\'00;}{\levelnumbers\'01;}\fbias0 \fi-360\li360\jclisttab\tx360\lin360 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'03\'00.\'01;}{\levelnumbers\'01\'03;}\fbias0 \fi-360\li360\jclisttab\tx360\lin360 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'05\'00.\'01.\'02;}{\levelnumbers\'01\'03\'05;}\fbias0 \fi-720\li720\jclisttab\tx720\lin720 } {\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'07\'00.\'01.\'02.\'03;}{\levelnumbers\'01\'03\'05\'07;}\fbias0 \fi-720\li720\jclisttab\tx720\lin720 }{\listlevel\levelnfc0\levelnfcn0 \leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'09\'00.\'01.\'02.\'03.\'04;}{\levelnumbers\'01\'03\'05\'07\'09;}\fbias0 \fi-1080\li1080\jclisttab\tx1080\lin1080 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0 \levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'0b\'00.\'01.\'02.\'03.\'04.\'05;}{\levelnumbers\'01\'03\'05\'07\'09\'0b;}\fbias0 \fi-1080\li1080\jclisttab\tx1080\lin1080 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0 \levelstartat1\levelspace0\levelindent0{\leveltext\'0d\'00.\'01.\'02.\'03.\'04.\'05.\'06;}{\levelnumbers\'01\'03\'05\'07\'09\'0b\'0d;}\fbias0 \fi-1440\li1440\jclisttab\tx1440\lin1440 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0 \levelstartat1\levelspace0\levelindent0{\leveltext\'0f\'00.\'01.\'02.\'03.\'04.\'05.\'06.\'07;}{\levelnumbers\'01\'03\'05\'07\'09\'0b\'0d\'0f;}\fbias0 \fi-1440\li1440\jclisttab\tx1440\lin1440 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0 \levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'11\'00.\'01.\'02.\'03.\'04.\'05.\'06.\'07.\'08;}{\levelnumbers\'01\'03\'05\'07\'09\'0b\'0d\'0f\'11;}\fbias0 \fi-1800\li1800\jclisttab\tx1800\lin1800 }{\listname ;}\listid603148190} {\list\listtemplateid1438961994\listhybrid{\listlevel\levelnfc2\levelnfcn2\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid70256100\'03(\'00);}{\levelnumbers\'02;}\fbias0 \fi-720\li1080 \jclisttab\tx1080\lin1080 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698713\'02\'01.;}{\levelnumbers\'01;}\fi-360\li1440\jclisttab\tx1440\lin1440 }{\listlevel \levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698715\'02\'02.;}{\levelnumbers\'01;}\fi-180\li2160\jclisttab\tx2160\lin2160 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0 \levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698703\'02\'03.;}{\levelnumbers\'01;}\fi-360\li2880\jclisttab\tx2880\lin2880 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0 \levelindent0{\leveltext\leveltemplateid67698713\'02\'04.;}{\levelnumbers\'01;}\fi-360\li3600\jclisttab\tx3600\lin3600 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext \leveltemplateid67698715\'02\'05.;}{\levelnumbers\'01;}\fi-180\li4320\jclisttab\tx4320\lin4320 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698703 \'02\'06.;}{\levelnumbers\'01;}\fi-360\li5040\jclisttab\tx5040\lin5040 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698713\'02\'07.;}{\levelnumbers\'01;}\fi-360\li5760 \jclisttab\tx5760\lin5760 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698715\'02\'08.;}{\levelnumbers\'01;}\fi-180\li6480\jclisttab\tx6480\lin6480 }{\listname ;}\listid651249527}{\list\listtemplateid-462552560\listhybrid{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid-1676640136\'03(\'00);}{\levelnumbers\'02;}\fbias0 \fi-390\li1110\jclisttab\tx1110\lin1110 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698713\'02\'01.;}{\levelnumbers\'01;}\fi-360\li1800\jclisttab\tx1800\lin1800 } {\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698715\'02\'02.;}{\levelnumbers\'01;}\fi-180\li2520\jclisttab\tx2520\lin2520 }{\listlevel\levelnfc0\levelnfcn0\leveljc0 \leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698703\'02\'03.;}{\levelnumbers\'01;}\fi-360\li3240\jclisttab\tx3240\lin3240 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1 \levelspace0\levelindent0{\leveltext\leveltemplateid67698713\'02\'04.;}{\levelnumbers\'01;}\fi-360\li3960\jclisttab\tx3960\lin3960 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext \leveltemplateid67698715\'02\'05.;}{\levelnumbers\'01;}\fi-180\li4680\jclisttab\tx4680\lin4680 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698703 \'02\'06.;}{\levelnumbers\'01;}\fi-360\li5400\jclisttab\tx5400\lin5400 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698713\'02\'07.;}{\levelnumbers\'01;}\fi-360\li6120 \jclisttab\tx6120\lin6120 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698715\'02\'08.;}{\levelnumbers\'01;}\fi-180\li6840\jclisttab\tx6840\lin6840 }{\listname ;}\listid727530862}{\list\listtemplateid-49525308\listhybrid{\listlevel\levelnfc2\levelnfcn2\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid1378528262\'03(\'00);}{\levelnumbers\'02;}\fbias0 \fi-720\li1440 \jclisttab\tx1440\lin1440 }{\listlevel\levelnfc2\levelnfcn2\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid-393575618\'03(\'01);}{\levelnumbers\'02;}\fbias0 \fi-720\li2160\jclisttab\tx2160\lin2160 } {\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698715\'02\'02.;}{\levelnumbers\'01;}\fi-180\li2520\jclisttab\tx2520\lin2520 }{\listlevel\levelnfc0\levelnfcn0\leveljc0 \leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698703\'02\'03.;}{\levelnumbers\'01;}\fi-360\li3240\jclisttab\tx3240\lin3240 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1 \levelspace0\levelindent0{\leveltext\leveltemplateid67698713\'02\'04.;}{\levelnumbers\'01;}\fi-360\li3960\jclisttab\tx3960\lin3960 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext \leveltemplateid67698715\'02\'05.;}{\levelnumbers\'01;}\fi-180\li4680\jclisttab\tx4680\lin4680 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698703 \'02\'06.;}{\levelnumbers\'01;}\fi-360\li5400\jclisttab\tx5400\lin5400 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698713\'02\'07.;}{\levelnumbers\'01;}\fi-360\li6120 \jclisttab\tx6120\lin6120 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698715\'02\'08.;}{\levelnumbers\'01;}\fi-180\li6840\jclisttab\tx6840\lin6840 }{\listname ;}\listid770852996}{\list\listtemplateid-1070401112\listhybrid{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid1767670112\'03(\'00);}{\levelnumbers\'02;}\fbias0 \fi-390\li750 \jclisttab\tx750\lin750 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698713\'02\'01.;}{\levelnumbers\'01;}\fi-360\li1440\jclisttab\tx1440\lin1440 }{\listlevel \levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698715\'02\'02.;}{\levelnumbers\'01;}\fi-180\li2160\jclisttab\tx2160\lin2160 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0 \levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698703\'02\'03.;}{\levelnumbers\'01;}\fi-360\li2880\jclisttab\tx2880\lin2880 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0 \levelindent0{\leveltext\leveltemplateid67698713\'02\'04.;}{\levelnumbers\'01;}\fi-360\li3600\jclisttab\tx3600\lin3600 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext \leveltemplateid67698715\'02\'05.;}{\levelnumbers\'01;}\fi-180\li4320\jclisttab\tx4320\lin4320 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698703 \'02\'06.;}{\levelnumbers\'01;}\fi-360\li5040\jclisttab\tx5040\lin5040 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698713\'02\'07.;}{\levelnumbers\'01;}\fi-360\li5760 \jclisttab\tx5760\lin5760 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698715\'02\'08.;}{\levelnumbers\'01;}\fi-180\li6480\jclisttab\tx6480\lin6480 }{\listname ;}\listid795441935}{\list\listtemplateid869727874{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat2\levelspace0\levelindent0{\leveltext\'01\'00;}{\levelnumbers\'01;}\fbias0 \fi-360\li360\jclisttab\tx360\lin360 }{\listlevel \levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'03\'00.\'01;}{\levelnumbers\'01\'03;}\fbias0 \fi-360\li360\jclisttab\tx360\lin360 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0 \levelstartat1\levelspace0\levelindent0{\leveltext\'05\'00.\'01.\'02;}{\levelnumbers\'01\'03\'05;}\fbias0 \fi-720\li720\jclisttab\tx720\lin720 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0 {\leveltext\'07\'00.\'01.\'02.\'03;}{\levelnumbers\'01\'03\'05\'07;}\fbias0 \fi-720\li720\jclisttab\tx720\lin720 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext \'09\'00.\'01.\'02.\'03.\'04;}{\levelnumbers\'01\'03\'05\'07\'09;}\fbias0 \fi-1080\li1080\jclisttab\tx1080\lin1080 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext \'0b\'00.\'01.\'02.\'03.\'04.\'05;}{\levelnumbers\'01\'03\'05\'07\'09\'0b;}\fbias0 \fi-1080\li1080\jclisttab\tx1080\lin1080 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext \'0d\'00.\'01.\'02.\'03.\'04.\'05.\'06;}{\levelnumbers\'01\'03\'05\'07\'09\'0b\'0d;}\fbias0 \fi-1440\li1440\jclisttab\tx1440\lin1440 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext \'0f\'00.\'01.\'02.\'03.\'04.\'05.\'06.\'07;}{\levelnumbers\'01\'03\'05\'07\'09\'0b\'0d\'0f;}\fbias0 \fi-1440\li1440\jclisttab\tx1440\lin1440 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0 {\leveltext\'11\'00.\'01.\'02.\'03.\'04.\'05.\'06.\'07.\'08;}{\levelnumbers\'01\'03\'05\'07\'09\'0b\'0d\'0f\'11;}\fbias0 \fi-1800\li1800\jclisttab\tx1800\lin1800 }{\listname ;}\listid1437873329}{\list\listtemplateid1503029946{\listlevel\levelnfc0 \levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat2\levelspace0\levelindent0{\leveltext\'01\'00;}{\levelnumbers\'01;}\fbias0 \fi-360\li360\jclisttab\tx360\lin360 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1 \levelspace0\levelindent0{\leveltext\'03\'00.\'01;}{\levelnumbers\'01\'03;}\fbias0 \fi-360\li360\jclisttab\tx360\lin360 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext \'05\'00.\'01.\'02;}{\levelnumbers\'01\'03\'05;}\fbias0 \fi-720\li720\jclisttab\tx720\lin720 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'07\'00.\'01.\'02.\'03;}{\levelnumbers \'01\'03\'05\'07;}\fbias0 \fi-720\li720\jclisttab\tx720\lin720 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'09\'00.\'01.\'02.\'03.\'04;}{\levelnumbers\'01\'03\'05\'07\'09;}\fbias0 \fi-1080\li1080\jclisttab\tx1080\lin1080 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ISLANDS}{\author paclii_wks}{\operator paclii_wks}{\creatim\yr2008\mo12\dy17\hr15\min52}{\revtim\yr2008\mo12\dy17\hr15\min52}{\version2}{\edmins2}{\nofpages25}{\nofwords11116}{\nofchars63367}{\*\company Personal} {\nofcharsws74335}{\vern24703}}\paperw11904\paperh16834\margl1440\margr1440 \widowctrl\ftnbj\aenddoc\noxlattoyen\expshrtn\noultrlspc\dntblnsbdb\nospaceforul\subfontbysize\hyphcaps0\formshade\horzdoc\dghspace120\dgvspace120\dghorigin1701\dgvorigin1984 \dghshow0\dgvshow3\jcompress\viewkind4\viewscale100\pgbrdrhead\pgbrdrfoot\nolnhtadjtbl\rsidroot14032183 \fet0\sectd \linex0\sectdefaultcl\sftnbj {\*\pnseclvl1\pnucrm\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl2\pnucltr\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl3\pndec\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl4\pnlcltr\pnstart1\pnindent720\pnhang {\pntxta )}}{\*\pnseclvl5\pndec\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl6\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl7\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl8\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl9\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}\pard\plain \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11090980 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid11090980\charrsid4945171 IN THE HIGH COURT OF THE COOK ISLANDS \par HELD AT RAROTONGA \par (CIVIL DIVISION) \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11090980 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid11090980\charrsid4945171 \par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11090980 {\fs24\lang2057\langfe1033\langnp2057\insrsid11090980\charrsid4945171 PLAINT NO.17/2001 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11090980 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid11090980\charrsid4945171 \par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11090980 {\fs24\lang2057\langfe1033\langnp2057\insrsid16477597\charrsid4945171 BETWEEN \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16477597 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid16477597\charrsid4945171 \par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11090980 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid11090980\charrsid4945171 A \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid11090980\charrsid8472347 Plaintiff \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11090980 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid11090980\charrsid4945171 \par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11090980 {\fs24\lang2057\langfe1033\langnp2057\insrsid16477597\charrsid4945171 AND}{\fs24\lang2057\langfe1033\langnp2057\insrsid11090980\charrsid4945171 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11090980 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid11090980\charrsid4945171 \par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11090980 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid11090980\charrsid4945171 E AND B \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid11090980\charrsid8472347 First Defendants \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11090980 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid11090980\charrsid4945171 \par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11090980 {\fs24\lang2057\langfe1033\langnp2057\insrsid11090980\charrsid4945171 AND \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11090980 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid11090980\charrsid4945171 \par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11090980 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid16477597\charrsid4945171 C }{\fs24\lang2057\langfe1033\langnp2057\insrsid8141999 together with}{ \b\fs24\lang2057\langfe1033\langnp2057\insrsid16477597\charrsid4945171 D }{\fs24\lang2057\langfe1033\langnp2057\insrsid8141999 in their capacity}{\fs24\lang2057\langfe1033\langnp2057\insrsid8472347 }{\fs24\lang2057\langfe1033\langnp2057\insrsid8141999 as Trustee (s)}{\b\fs24\lang2057\langfe1033\langnp2057\insrsid11090980\charrsid4945171 )}{\b\fs24\lang2057\langfe1033\langnp2057\insrsid8472347 \par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid11090980\charrsid4945171 THE TRUST}{\fs24\lang2057\langfe1033\langnp2057\insrsid11090980\charrsid8141999 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid11090980\charrsid8472347 Second Defendants \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11610301 {\fs24\lang2057\langfe1033\langnp2057\insrsid11090980\charrsid4945171 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11090980 {\fs24\lang2057\langfe1033\langnp2057\insrsid16477597\charrsid4945171 Counsel: }{\fs24\lang2057\langfe1033\langnp2057\insrsid8472347 J R }{ \fs24\lang2057\langfe1033\langnp2057\insrsid11090980\charrsid4945171 F Fardell QC and C Morriss for Plaintiff \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16477597 {\fs24\lang2057\langfe1033\langnp2057\insrsid11090980\charrsid4945171 A F Grant and P Collins }{\fs24\lang2057\langfe1033\langnp2057\insrsid12009571\charrsid4945171 for}{ \fs24\lang2057\langfe1033\langnp2057\insrsid11090980\charrsid4945171 First Defendants \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11090980 {\fs24\lang2057\langfe1033\langnp2057\insrsid11090980\charrsid4945171 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid16477597\charrsid4945171 Hearing: }{\fs24\lang2057\langfe1033\langnp2057\insrsid11090980\charrsid4945171 7 September 2002 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid16477597\charrsid4945171 Judgment: }{\fs24\lang2057\langfe1033\langnp2057\insrsid11090980\charrsid4945171 10 October 2002 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid14699353 {\fs24\lang2057\langfe1033\langnp2057\insrsid14699353\charrsid4945171 \par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3475038 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid11090980\charrsid4945171 INTERLOCUTORY JUDGMENT CONCERNING FIRST DEFENDANTS}{ \b\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\b\fs24\lang2057\langfe1033\langnp2057\insrsid11090980\charrsid4945171 CLAIM OF PRIVILEGE IN RESPECT OF DISCOVERABLE DOCUMENTS \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid14699353 {\fs24\lang2057\langfe1033\langnp2057\insrsid11090980\charrsid4945171 \par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid11090980\charrsid4945171 EDITED VERSION UNDER SECTION 23 INTERNATIONAL TRUSTS ACT 1984 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11610301 {\fs24\lang2057\langfe1033\langnp2057\insrsid11090980\charrsid4945171 \par }\trowd \irow0\irowband0\ts15\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid8472347\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt \brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth6912\clshdrawnil \cellx6804\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth2328\clshdrawnil \cellx9132 \pard\plain \qc \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7100144\yts15 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid7100144\charrsid4945171 CONTENTS}{ \b\fs24\lang2057\langfe1033\langnp2057\insrsid13113361\charrsid4945171 \cell }\pard \qc \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid13113361\yts15 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid13113361\charrsid4945171 Para Nos.\cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid13113361\charrsid4945171 \trowd \irow0\irowband0 \ts15\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid8472347\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth6912\clshdrawnil \cellx6804\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth2328\clshdrawnil \cellx9132\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid11610301\yts15 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid11090980\charrsid4945171 The Nature of the Proceedings\cell }\pard \qc \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid13113361\yts15 {\fs24\lang2057\langfe1033\langnp2057\insrsid13113361\charrsid4945171 1-8}{\fs24\lang2057\langfe1033\langnp2057\insrsid11090980\charrsid4945171 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid11090980\charrsid4945171 \trowd \irow1\irowband1 \ts15\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid8472347\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth6912\clshdrawnil \cellx6804\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth2328\clshdrawnil \cellx9132\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid11610301\yts15 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid11090980\charrsid4945171 Application by the Plaintiff in Respect of the First Defendants}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid11090980\charrsid4945171 Claim for Privilege\cell }\pard \qc \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid13113361\yts15 {\fs24\lang2057\langfe1033\langnp2057\insrsid13113361\charrsid4945171 9-15}{\fs24\lang2057\langfe1033\langnp2057\insrsid11090980\charrsid4945171 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid11090980\charrsid4945171 \trowd \irow2\irowband2 \ts15\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid8472347\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth6912\clshdrawnil \cellx6804\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth2328\clshdrawnil \cellx9132\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid11610301\yts15 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid11090980\charrsid4945171 Legal Framework\cell }\pard \qc \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid13113361\yts15 {\fs24\lang2057\langfe1033\langnp2057\insrsid13113361\charrsid4945171 16-21}{\fs24\lang2057\langfe1033\langnp2057\insrsid11090980\charrsid4945171 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid11090980\charrsid4945171 \trowd \irow3\irowband3 \ts15\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid8472347\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth6912\clshdrawnil \cellx6804\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth2328\clshdrawnil \cellx9132\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid11610301\yts15 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid11090980\charrsid4945171 Rationale of the Fraud Exception\cell }\pard \qc \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid13113361\yts15 {\fs24\lang2057\langfe1033\langnp2057\insrsid13113361\charrsid4945171 22-28}{\fs24\lang2057\langfe1033\langnp2057\insrsid11090980\charrsid4945171 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid11090980\charrsid4945171 \trowd \irow4\irowband4 \ts15\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid8472347\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth6912\clshdrawnil \cellx6804\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth2328\clshdrawnil \cellx9132\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid11610301\yts15 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid11090980\charrsid4945171 The Fraud Exception in New Zealand Case Law \cell }\pard \qc \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid13113361\yts15 {\fs24\lang2057\langfe1033\langnp2057\insrsid13113361\charrsid4945171 29-30}{\fs24\lang2057\langfe1033\langnp2057\insrsid11090980\charrsid4945171 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid11090980\charrsid4945171 \trowd \irow5\irowband5 \ts15\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid8472347\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth6912\clshdrawnil \cellx6804\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth2328\clshdrawnil \cellx9132\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid11610301\yts15 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid11090980\charrsid4945171 Scope of the Fraud Exception\cell }\pard \qc \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid13113361\yts15 {\fs24\lang2057\langfe1033\langnp2057\insrsid13113361\charrsid4945171 31-43}{\fs24\lang2057\langfe1033\langnp2057\insrsid11090980\charrsid4945171 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid11090980\charrsid4945171 \trowd \irow6\irowband6 \ts15\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid8472347\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth6912\clshdrawnil \cellx6804\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth2328\clshdrawnil \cellx9132\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid11610301\yts15 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid12144299\charrsid4945171 Communications in Furtherance of Fraud and those in Furtherance of Defence to Allegations of Fraud\cell }\pard \qc \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid13113361\yts15 { \fs24\lang2057\langfe1033\langnp2057\insrsid12144299\charrsid4945171 44-45\cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 { \fs24\lang2057\langfe1033\langnp2057\insrsid12144299\charrsid4945171 \trowd \irow7\irowband7 \ts15\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid8472347\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth6912\clshdrawnil \cellx6804\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth2328\clshdrawnil \cellx9132\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid11610301\yts15 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid11090980\charrsid4945171 Standard of Proof of Fraud Required for Disclosure\cell }\pard \qc \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid13113361\yts15 {\fs24\lang2057\langfe1033\langnp2057\insrsid13113361\charrsid4945171 46-48}{ \fs24\lang2057\langfe1033\langnp2057\insrsid11090980\charrsid4945171 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 { \fs24\lang2057\langfe1033\langnp2057\insrsid11090980\charrsid4945171 \trowd \irow8\irowband8 \ts15\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid8472347\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth6912\clshdrawnil \cellx6804\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth2328\clshdrawnil \cellx9132\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid11610301\yts15 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid11090980\charrsid4945171 Standard of Proof Required before a Judge will Exercise}{\fs24\lang2057\langfe1033\langnp2057\insrsid13113361\charrsid4945171 Power of Inspection}{\fs24\lang2057\langfe1033\langnp2057\insrsid11090980\charrsid4945171 \cell }\pard \qc \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid13113361\yts15 {\fs24\lang2057\langfe1033\langnp2057\insrsid13113361\charrsid4945171 49-50}{\fs24\lang2057\langfe1033\langnp2057\insrsid11090980\charrsid4945171 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid11090980\charrsid4945171 \trowd \irow9\irowband9 \ts15\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid8472347\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth6912\clshdrawnil \cellx6804\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth2328\clshdrawnil \cellx9132\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid11610301\yts15 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid13113361\charrsid4945171 The Facts \endash Introduction\cell }\pard \qc \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid13113361\yts15 {\fs24\lang2057\langfe1033\langnp2057\insrsid11430833\charrsid4945171 51}{\fs24\lang2057\langfe1033\langnp2057\insrsid13113361\charrsid4945171 -52\cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid13113361\charrsid4945171 \trowd \irow10\irowband10 \ts15\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid8472347\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth6912\clshdrawnil \cellx6804\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth2328\clshdrawnil \cellx9132\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid11610301\yts15 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid13113361\charrsid4945171 Relevance of the Baltimore Decisions\cell }\pard \qc \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid13113361\yts15 {\fs24\lang2057\langfe1033\langnp2057\insrsid13113361\charrsid4945171 53-62\cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid13113361\charrsid4945171 \trowd \irow11\irowband11 \ts15\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid8472347\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth6912\clshdrawnil \cellx6804\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth2328\clshdrawnil \cellx9132\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid11610301\yts15 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid13113361\charrsid4945171 The Deposition M\cell }\pard \qc \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid13113361\yts15 {\fs24\lang2057\langfe1033\langnp2057\insrsid13113361\charrsid4945171 63-66\cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid13113361\charrsid4945171 \trowd \irow12\irowband12 \ts15\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid8472347\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth6912\clshdrawnil \cellx6804\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth2328\clshdrawnil \cellx9132\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid11610301\yts15 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid13113361\charrsid4945171 Affidavits in Support of and the Granting of Mareva Injunction\cell }\pard \qc \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid13113361\yts15 {\fs24\lang2057\langfe1033\langnp2057\insrsid13113361\charrsid4945171 67-69\cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid13113361\charrsid4945171 \trowd \irow13\irowband13 \ts15\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid8472347\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth6912\clshdrawnil \cellx6804\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth2328\clshdrawnil \cellx9132\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid11610301\yts15 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid13113361\charrsid4945171 Whether the Defendants}{ \fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid13113361\charrsid4945171 Claim of Litigation Privilege Corroborates the Allegation of Fraudulent Knowledge\cell }\pard \qc \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid13113361\yts15 {\fs24\lang2057\langfe1033\langnp2057\insrsid13113361\charrsid4945171 70-77\cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid13113361\charrsid4945171 \trowd \irow14\irowband14 \ts15\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid8472347\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth6912\clshdrawnil \cellx6804\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth2328\clshdrawnil \cellx9132\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid11610301\yts15 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid13113361\charrsid4945171 A Chronology Derived from the Affidavit Evidence \cell }\pard \qc \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid13113361\yts15 {\fs24\lang2057\langfe1033\langnp2057\insrsid13113361\charrsid4945171 78-84\cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid13113361\charrsid4945171 \trowd \irow15\irowband15 \ts15\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid8472347\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth6912\clshdrawnil \cellx6804\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth2328\clshdrawnil \cellx9132\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid11610301\yts15 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid13113361\charrsid4945171 Decision\cell }\pard \qc \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid13113361\yts15 {\fs24\lang2057\langfe1033\langnp2057\insrsid13113361\charrsid4945171 85-87\cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid13113361\charrsid4945171 \trowd \irow16\irowband16 \ts15\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid8472347\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth6912\clshdrawnil \cellx6804\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth2328\clshdrawnil \cellx9132\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid11610301\yts15 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid13113361\charrsid4945171 Documents which May Fall Outside the Exception \cell }\pard \qc \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid13113361\yts15 {\fs24\lang2057\langfe1033\langnp2057\insrsid13113361\charrsid4945171 88-92\cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid13113361\charrsid4945171 \trowd \irow17\irowband17 \ts15\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid8472347\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth6912\clshdrawnil \cellx6804\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth2328\clshdrawnil \cellx9132\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid11610301\yts15 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid13113361\charrsid4945171 Result\cell }\pard \qc \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid13113361\yts15 {\fs24\lang2057\langfe1033\langnp2057\insrsid13113361\charrsid4945171 93\cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid13113361\charrsid4945171 \trowd \irow18\irowband18 \ts15\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid8472347\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth6912\clshdrawnil \cellx6804\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth2328\clshdrawnil \cellx9132\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid11610301\yts15 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid13113361\charrsid4945171 Costs\cell }\pard \qc \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid13113361\yts15 {\fs24\lang2057\langfe1033\langnp2057\insrsid13113361\charrsid4945171 94\cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid13113361\charrsid4945171 \trowd \irow19\irowband19 \ts15\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid8472347\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth6912\clshdrawnil \cellx6804\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth2328\clshdrawnil \cellx9132\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid11610301\yts15 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid13113361\charrsid4945171 Addendum: Publication and Reporting of Proceedings and this Judgment \endash Section 23, International Trusts Act 1984\cell }\pard \qc \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid13113361\yts15 { \fs24\lang2057\langfe1033\langnp2057\insrsid13113361\charrsid4945171 95\cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 { \fs24\lang2057\langfe1033\langnp2057\insrsid13113361\charrsid4945171 \trowd \irow20\irowband20\lastrow \ts15\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid8472347\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth6912\clshdrawnil \cellx6804\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth2328\clshdrawnil \cellx9132\row }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11610301 {\fs24\lang2057\langfe1033\langnp2057\insrsid11090980\charrsid4945171 \par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid12144299\charrsid4945171 The Nature of the Proceedings \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid12144299\charrsid4945171 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid15466548\charrsid4945171 [1] }{\fs24\lang2057\langfe1033\langnp2057\insrsid8413009\charrsid4945171 The Plaintiff is a bank.}{\fs24\lang2057\langfe1033\langnp2057\insrsid11600007\charrsid4945171 The First Defendant is a settlo}{\fs24\lang2057\langfe1033\langnp2057\insrsid12144299\charrsid4945171 r and together with her husb}{\fs24\lang2057\langfe1033\langnp2057\insrsid873972\charrsid4945171 a}{ \fs24\lang2057\langfe1033\langnp2057\insrsid12144299\charrsid4945171 nd }{\fs24\lang2057\langfe1033\langnp2057\insrsid873972\charrsid4945171 and }{\fs24\lang2057\langfe1033\langnp2057\insrsid12144299\charrsid4945171 First Defendant B and their children is a beneficiary of the Trust. B also transferred property to the Trust. The Trust is a registered international trust pursuant to the International Trusts Act 1984. C is a trustee company licensed pursuant to the Trus tee Companies Act 1981-82 and carries on the business of the creation, establishment, maintenance and administration of international trusts. \par \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid537177\charrsid4945171 [2] }{\fs24\lang2057\langfe1033\langnp2057\insrsid2105767\charrsid4945171 The T}{\fs24\lang2057\langfe1033\langnp2057\insrsid12144299\charrsid4945171 rust was purportedly established pursuant to a trust settlement dated 12 July 2000 made between the First Defendants and the Second Defendants as Trustees. \par \par [3] The First Defendants are also the sole shareholders of P Inc, which was indebted to the Plaintiff under a US$17 million promissory note dated 31 May 1999. They unconditionally guaranteed full payment to the Plaintiff of all indebt}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3696290\charrsid4945171 ed}{\fs24\lang2057\langfe1033\langnp2057\insrsid12144299\charrsid4945171 ness owed under the note. P operated a chain of four stores in Maryland, USA. \par \par [4] It was alleged that the First Defendants were in breach of their obligations as guarantors and arbitration proceedings were commenced by the Plaintiff against the First Defendants claiming in excess of US$17 million in July 2000. It is contended by th }{\fs24\lang2057\langfe1033\langnp2057\insrsid11600007\charrsid4945171 e Plaintiff that while the arbi}{\fs24\lang2057\langfe1033\langnp2057\insrsid12144299\charrsid4945171 tration proceedings were pending the First Defendants transferred assets to the Second Defendants in their capacities as Trustees of the Trust for no consideration. \par \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid13716622\charrsid4945171 [5] }{\fs24\lang2057\langfe1033\langnp2057\insrsid12144299\charrsid4945171 On 31 October the First Defendants consented to two arbitration awards against them and in favour of the Plaintiff for the amounts due under the guarantee. On 28 December 2000 the Circuit Court, State of Maryland, United States entered a judgment on the firs}{\fs24\lang2057\langfe1033\langnp2057\insrsid4478757\charrsid4945171 t}{\fs24\lang2057\langfe1033\langnp2057\insrsid12144299\charrsid4945171 arbitration award against the First Defendants. \par \par [6] These proceedings are brought pursuant to section 13B(1) of the International Trusts Act which is set out in Appendix 1. The central allegation against the Defendants in these proceedings is as follows (Statement of Claim, paragraph 56): \par \par }\pard \ql \li567\ri0\widctlpar\faauto\adjustright\rin0\lin567\itap0\pararsid5059201 {\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid12144299\charrsid4945171 That the transfer of the Resident, Furnishings and Liquid Assets to the Second Defendants as trustees of the Trust were made with the intention and effort to hi nder, delay, deprive or defraud the Plaintiff and has left the First Defendants without property sufficient to satisfy the First Defendants indebtedness to the Plaintiff or in respect of the Guaranty evidenced by the judgment entered in the Circuit Court, State of Maryland entered on 28 December 2000 in favour of th}{\fs24\lang2057\langfe1033\langnp2057\insrsid10880533\charrsid4945171 e Plaintiff in the amount of United States Dollars Sixteen Million Eight Hundred Forty One Thousand One Hundred and Twenty Dollars Twenty Nine Cents (USD$16,841,120,29) together with pre-judgment interest in the amount of United States Dollars Six Hundred Thirty Five Thousand Forty D}{\fs24\lang2057\langfe1033\langnp2057\insrsid4093042 ollars and Sixty Cents (USD$635,}{\fs24\lang2057\langfe1033\langnp2057\insrsid10880533\charrsid4945171 040.60) plus post judgment interest and cost pursuant to the First Defendants consenting to an arbitration award dated 31 October 2000 against them in favour of the Plaintiff for amounts due under the Guaranty.}{ \fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid12144299\charrsid4945171 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10880533 {\fs24\lang2057\langfe1033\langnp2057\insrsid10880533\charrsid4945171 \par [7] It is important to note that under section 13B(1) the Plaintiff must establish its case beyond reasonable doubt. \par \par [8] Subsequently leave was sought and obtained to file an Am ended Statement of Claim incorporating a new cause of action. This is based on certain terms of Trust Deed which require the Trustees to pay any person determined to be a creditor of the settlers of the Trust in certain circumstances. It is not necessary to set out the details of this cause of action for the purposes of this decision. \par \par }{\b\fs24\ul\lang2057\langfe1033\langnp2057\insrsid10880533\charrsid4945171 Application by the Plaintiff in Respect of the First Defendants}{\b\fs24\ul\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{ \b\fs24\ul\lang2057\langfe1033\langnp2057\insrsid10880533\charrsid4945171 Claim for Privilege \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid10880533\charrsid4945171 \par [9]}{\fs24\lang2057\langfe1033\langnp2057\insrsid12997704\charrsid4945171 By application dated 29 August 2002 the Plaintiff applied for orders against the First Defendant as follows:}{\fs24\lang2057\langfe1033\langnp2057\insrsid10880533\charrsid4945171 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid12997704\charrsid4945171 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4093042 {\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid7280038\charrsid4945171 1. }{ \fs24\lang2057\langfe1033\langnp2057\insrsid12997704\charrsid4945171 An Order that the Court inspect the documentation for which privilege has been claimed as highlighted on the attached list of documents marked }{ \fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid12997704\charrsid4945171 A}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{ \fs24\lang2057\langfe1033\langnp2057\insrsid12997704\charrsid4945171 to this application; and/or \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11097815 {\fs24\lang2057\langfe1033\langnp2057\insrsid7280038\charrsid4945171 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4093042 {\fs24\lang2057\langfe1033\langnp2057\insrsid7280038\charrsid4945171 2. }{\fs24\lang2057\langfe1033\langnp2057\insrsid12997704\charrsid4945171 An order allowing the plaintiffs to inspect such documentation as in this Court}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid12997704\charrsid4945171 s opinion privilege has been invalidly claimed by the First Defendants. \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5059201 {\fs24\lang2057\langfe1033\langnp2057\insrsid7280038\charrsid4945171 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4093042 {\fs24\lang2057\langfe1033\langnp2057\insrsid7280038\charrsid4945171 3. }{\fs24\lang2057\langfe1033\langnp2057\insrsid12997704\charrsid4945171 Costs on a solicitor/client basis.}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid12997704\charrsid4945171 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12997704 {\fs24\lang2057\langfe1033\langnp2057\insrsid12997704\charrsid4945171 \par [10] As to the grounds for the application, these were listed as follows: \par \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4093042 {\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid12997704\charrsid4945171 (a) the list of documents provided by the first defendants claims legal professional privilege and/or litigation privilege for categories of documents where advice was sought or given to allow the first defendants to commit a fraud; and \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5059201 {\fs24\lang2057\langfe1033\langnp2057\insrsid12997704\charrsid4945171 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4093042 {\fs24\lang2057\langfe1033\langnp2057\insrsid12997704\charrsid4945171 (b) prima facie evidence of fraud with sufficient foundation in fact exist to deny the claim for legal professional privilege and/or litigation privilege; and \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5059201 {\fs24\lang2057\langfe1033\langnp2057\insrsid12997704\charrsid4945171 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4093042 {\fs24\lang2057\langfe1033\langnp2057\insrsid12997704\charrsid4945171 (c) an inspection by the Court of the documents in Schedule }{ \fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid12997704\charrsid4945171 A}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{ \fs24\lang2057\langfe1033\langnp2057\insrsid12997704\charrsid4945171 is warranted in all the circumstances to determine whether a prima facie case of fraud is established justifying the overturning the claimed privilege. \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5059201 {\fs24\lang2057\langfe1033\langnp2057\insrsid12997704\charrsid4945171 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4093042 {\fs24\lang2057\langfe1033\langnp2057\insrsid12997704\charrsid4945171 (d) the documents highlighted include documents that are inadequately identified, as follows: \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12997704 {\fs24\lang2057\langfe1033\langnp2057\insrsid12997704\charrsid4945171 \par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid4093042 {\fs24\lang2057\langfe1033\langnp2057\insrsid4398123\charrsid4945171 (i) }{\fs24\lang2057\langfe1033\langnp2057\insrsid12997704\charrsid4945171 by date; and/or \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid4398123\charrsid4945171 (ii) }{\fs24\lang2057\langfe1033\langnp2057\insrsid12997704\charrsid4945171 described as }{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{ \fs24\lang2057\langfe1033\langnp2057\insrsid12997704\charrsid4945171 non responsive}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid12997704\charrsid4945171 ;}{ \fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 }{\fs24\lang2057\langfe1033\langnp2057\insrsid12997704\charrsid4945171 and/or \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid4398123\charrsid4945171 (iii) }{\fs24\lang2057\langfe1033\langnp2057\insrsid12997704\charrsid4945171 described as discoverable.}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{ \fs24\lang2057\langfe1033\langnp2057\insrsid12997704\charrsid4945171 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12997704 {\fs24\lang2057\langfe1033\langnp2057\insrsid12997704\charrsid4945171 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid530748\charrsid4945171 [11] }{\fs24\lang2057\langfe1033\langnp2057\insrsid12997704\charrsid4945171 With respect to what is referred to under (d)(ii) and (iii), at the commencement of the hearing on 7 September 2002 Mr Grant for the First Defendants explained that the annotation }{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{ \fs24\lang2057\langfe1033\langnp2057\insrsid12997704\charrsid4945171 non-responsive}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid12997704\charrsid4945171 meant that the document was no longer considered discoverable and that the annotation }{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid12997704\charrsid4945171 discoverable}{ \fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid12997704\charrsid4945171 meant that the documents had already been provided to the Plaintiff. On the basis of these ex planations Mr Fardell for the Plaintiff agreed to withdraw those grounds with leave reserved to reapply. They were therefore struck from the application. \par \par [12] The application then proceeded to provide the particulars of the evidence of fraud alleged to be sufficient to justify inspection by the Court as follows: \par \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4093042 {\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid12997704\charrsid4945171 1. The dishonest acts and intentions of the first defendants as assisted and promoted by lawyers and/or advisers as can be proved and/or inferred from the following uncontested acts carried out b y the first defendants or by agents/advisers/lawyers on their behalf to the sole benefit of the first defendants and to the calculated loss and harm to the plaintiff. \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16477597 {\fs24\lang2057\langfe1033\langnp2057\insrsid12997704\charrsid4945171 \par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid4093042 {\fs24\lang2057\langfe1033\langnp2057\insrsid8410300\charrsid4945171 (i) }{\fs24\lang2057\langfe1033\langnp2057\insrsid12997704\charrsid4945171 the establishment and creation of the Trust; and \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5059201 {\fs24\lang2057\langfe1033\langnp2057\insrsid8410300\charrsid4945171 \par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid4093042 {\fs24\lang2057\langfe1033\langnp2057\insrsid8410300\charrsid4945171 (ii) }{\fs24\lang2057\langfe1033\langnp2057\insrsid12997704\charrsid4945171 the transfers of assets to the Trust; and \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5059201 {\fs24\lang2057\langfe1033\langnp2057\insrsid8410300\charrsid4945171 \par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid4093042 {\fs24\lang2057\langfe1033\langnp2057\insrsid8410300\charrsid4945171 (iii) }{\fs24\lang2057\langfe1033\langnp2057\insrsid12997704\charrsid4945171 at a time when an arbitration case was pending against the first defendants; and \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5059201 {\fs24\lang2057\langfe1033\langnp2057\insrsid8410300\charrsid4945171 \par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid4093042 {\fs24\lang2057\langfe1033\langnp2057\insrsid14246585\charrsid4945171 (iv) }{\fs24\lang2057\langfe1033\langnp2057\insrsid12997704\charrsid4945171 a silence from the first defendants regarding what lawful purpose was served by establishing the Trust; and \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5059201 {\fs24\lang2057\langfe1033\langnp2057\insrsid8410300\charrsid4945171 \par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid4093042 {\fs24\lang2057\langfe1033\langnp2057\insrsid14246585\charrsid4945171 (v) }{\fs24\lang2057\langfe1033\langnp2057\insrsid12997704\charrsid4945171 the transfers were made without any consideration to a Trust located 7,000 miles from E and B}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid12997704\charrsid4945171 s domicile; and \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5059201 {\fs24\lang2057\langfe1033\langnp2057\insrsid8410300\charrsid4945171 \par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid4093042 {\fs24\lang2057\langfe1033\langnp2057\insrsid14246585\charrsid4945171 (vi) }{\fs24\lang2057\langfe1033\langnp2057\insrsid12997704\charrsid4945171 the creation of the Trust within three weeks of the plaintiff}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid12997704\charrsid4945171 s demand for arbitration; and \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5059201 {\fs24\lang2057\langfe1033\langnp2057\insrsid8410300\charrsid4945171 \par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid4093042 {\fs24\lang2057\langfe1033\langnp2057\insrsid14246585\charrsid4945171 (vii) }{\fs24\lang2057\langfe1033\langnp2057\insrsid12997704\charrsid4945171 the effect of the transfers was to leave E and B unable to meet their obligations to the plaintiff. \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid8410300 {\fs24\lang2057\langfe1033\langnp2057\insrsid12997704\charrsid4945171 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4093042 {\fs24\lang2057\langfe1033\langnp2057\insrsid8220911\charrsid4945171 2. }{\fs24\lang2057\langfe1033\langnp2057\insrsid12997704\charrsid4945171 Such dishonest acts}{ \fs24\lang2057\langfe1033\langnp2057\insrsid11627260\charrsid4945171 and intentions of the first defendants have been the subject of depositions and judgments in the United States.}{\fs24\lang2057\langfe1033\langnp2057\insrsid12997704\charrsid4945171 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11627260 {\fs24\lang2057\langfe1033\langnp2057\insrsid11627260\charrsid4945171 \par }\pard \ql \li1134\ri0\widctlpar\faauto\adjustright\rin0\lin1134\itap0\pararsid1522272 {\fs24\lang2057\langfe1033\langnp2057\insrsid9723373\charrsid4945171 2.1 }{\fs24\lang2057\langfe1033\langnp2057\insrsid11627260\charrsid4945171 A ruling by Judge W where the Court said: \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16477597 {\fs24\lang2057\langfe1033\langnp2057\insrsid9723373\charrsid4945171 \par }\pard \ql \li1701\ri0\widctlpar\faauto\adjustright\rin0\lin1701\itap0\pararsid1522272 {\i\fs24\lang2057\langfe1033\langnp2057\insrsid11627260\charrsid4945171 (i) the Cour t also concludes that there is a substantial likelihood that the Bank will be able to prove E and B intended to hinder, delay or defraud their creditors when they made the various transfers described above; \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1522272 {\fs24\lang2057\langfe1033\langnp2057\insrsid11627260\charrsid1522272 \par }\pard \ql \li1701\ri0\widctlpar\faauto\adjustright\rin0\lin1701\itap0\pararsid1522272 {\i\fs24\lang2057\langfe1033\langnp2057\insrsid11627260\charrsid4945171 (ii) the timing of the creation of the Trust an d the transfers of assets to it, while an arbitration case was pending against E and B, under circumstances where it was simply a matter of time before a substantial award would be made in favour of the Bank, coupled with the unmistakable silence from E a nd B regarding what lawful purpose was served by establishing the Trust, clearly points to a circumstance where the only possible}{\i\fs24\lang2057\langfe1033\langnp2057\insrsid9723373\charrsid4945171 purpose to creating the Trust was to prevent the Bank from collecting its judgment}{\i\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\i\fs24\lang2057\langfe1033\langnp2057\insrsid11627260\charrsid4945171 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11627260 {\fs24\lang2057\langfe1033\langnp2057\insrsid11627260\charrsid4945171 \par }\pard \ql \li1134\ri0\widctlpar\faauto\adjustright\rin0\lin1134\itap0\pararsid1522272 {\fs24\lang2057\langfe1033\langnp2057\insrsid9723373\charrsid4945171 2.2}{\fs24\lang2057\langfe1033\langnp2057\insrsid11627260\charrsid4945171 Judge Y in April 2002 said at page 12: \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7159775 {\i\fs24\lang2057\langfe1033\langnp2057\insrsid11627260\charrsid4945171 \par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid11627260 {\i\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\i\fs24\lang2057\langfe1033\langnp2057\insrsid11627260\charrsid4945171 I think it}{ \i\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\i\fs24\lang2057\langfe1033\langnp2057\insrsid11627260\charrsid4945171 s important that a number of these factual findings be read into the record so that there is no doubt that }{ \i\fs24\ul\lang2057\langfe1033\langnp2057\insrsid11627260\charrsid4945171 there has been a proper showing of the commission of fraud }{\i\fs24\lang2057\langfe1033\langnp2057\insrsid11627260\charrsid4945171 in this case by these debtors.}{ \i\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\i\fs24\lang2057\langfe1033\langnp2057\insrsid11627260\charrsid4945171 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7159775 {\i\fs24\lang2057\langfe1033\langnp2057\insrsid11627260\charrsid4945171 \par }\pard \ql \li1134\ri0\widctlpar\faauto\adjustright\rin0\lin1134\itap0\pararsid1522272 {\fs24\lang2057\langfe1033\langnp2057\insrsid9723373\charrsid4945171 2.3}{\fs24\lang2057\langfe1033\langnp2057\insrsid3944291\charrsid4945171 }{ \fs24\lang2057\langfe1033\langnp2057\insrsid11627260\charrsid4945171 Privilege has been invoked and not waived by the fi}{\fs24\lang2057\langfe1033\langnp2057\insrsid16128338\charrsid4945171 r}{ \fs24\lang2057\langfe1033\langnp2057\insrsid11627260\charrsid4945171 st defendants as can be seen by the depositions. \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1522272 {\fs24\lang2057\langfe1033\langnp2057\insrsid9723373\charrsid1522272 \par }\pard \ql \li1134\ri0\widctlpar\faauto\adjustright\rin0\lin1134\itap0\pararsid1522272 {\fs24\lang2057\langfe1033\langnp2057\insrsid9723373\charrsid4945171 2.4}{\fs24\lang2057\langfe1033\langnp2057\insrsid3944291\charrsid4945171 }{ \fs24\lang2057\langfe1033\langnp2057\insrsid11627260\charrsid4945171 The deposition of M is evidence that the agents (namely the attorneys for E and B) were aware the actions described above amounted to fraud.}{ \fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid11627260\charrsid4945171 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4093042 {\fs24\lang2057\langfe1033\langnp2057\insrsid11627260\charrsid4945171 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11627260 {\fs24\lang2057\langfe1033\langnp2057\insrsid9913822\charrsid4945171 [13] }{\fs24\lang2057\langfe1033\langnp2057\insrsid11627260\charrsid4945171 Ad ditional grounds advanced in support of the application were said to be contained in the affidavits of F and G. In the course of the hearing reference was also made to the affidavit of H filed in support of the Plaintiff}{ \fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid11627260\charrsid4945171 s earlier application in these proceedings for a Mareva Injunction. \par \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid13527861\charrsid4945171 [14] }{\fs24\lang2057\langfe1033\langnp2057\insrsid11627260\charrsid4945171 The }{\fs24\lang2057\langfe1033\langnp2057\insrsid4944983\charrsid4945171 First Defendants filed a Notice of Opposition dated 5 September 2002 opposing the making of the orders sought on the following bases:}{\fs24\lang2057\langfe1033\langnp2057\insrsid11627260\charrsid4945171 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid4478757\charrsid4945171 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4093042 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\b\fs24\lang2057\langfe1033\langnp2057\insrsid4944983\charrsid4945171 (a) Concerning Orders 1 and 2: \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4478757 {\fs24\lang2057\langfe1033\langnp2057\insrsid4944983\charrsid4945171 \par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid4093042 {\fs24\lang2057\langfe1033\langnp2057\insrsid4522064\charrsid4945171 (i)}{\fs24\lang2057\langfe1033\langnp2057\insrsid4093042 }{ \fs24\lang2057\langfe1033\langnp2057\insrsid4944983\charrsid4945171 The documents listed in the plaintiff}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid4944983\charrsid4945171 s schedule }{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid4944983\charrsid4945171 A}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{ \fs24\lang2057\langfe1033\langnp2057\insrsid4944983\charrsid4945171 are properly the subject of the privileges which have been claimed for them \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13527861 {\fs24\lang2057\langfe1033\langnp2057\insrsid13527861\charrsid4945171 \par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid4093042 {\fs24\lang2057\langfe1033\langnp2057\insrsid13527861\charrsid4945171 (ii)}{\fs24\lang2057\langfe1033\langnp2057\insrsid4093042 }{ \fs24\lang2057\langfe1033\langnp2057\insrsid4944983\charrsid4945171 There is no}{\fs24\lang2057\langfe1033\langnp2057\insrsid4093042 ,}{\fs24\lang2057\langfe1033\langnp2057\insrsid4944983\charrsid4945171 or no sufficient evidence of any facts or factors which would justify dispensing with the privilege and allow the plaintiff to inspect the documents. \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1522272 {\fs24\lang2057\langfe1033\langnp2057\insrsid13527861\charrsid4945171 \par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid4093042 {\fs24\lang2057\langfe1033\langnp2057\insrsid13527861\charrsid4945171 (iii)}{\fs24\lang2057\langfe1033\langnp2057\insrsid4093042 }{ \fs24\lang2057\langfe1033\langnp2057\insrsid4944983\charrsid4945171 The litigation in which Judge W}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid4944983\charrsid4945171 s decision was delivered was based upon the Statute of Elizabeth (1571), a statute which is express}{\fs24\lang2057\langfe1033\langnp2057\insrsid13527861\charrsid4945171 ly excluded from the operation }{ \fs24\lang2057\langfe1033\langnp2057\insrsid4522064\charrsid4945171 a}{\fs24\lang2057\langfe1033\langnp2057\insrsid4944983\charrsid4945171 nd effect of the International Trusts Act by virtue of }{ \fs24\lang2057\langfe1033\langnp2057\insrsid8351337\charrsid4945171 s.13B (}{\fs24\lang2057\langfe1033\langnp2057\insrsid4944983\charrsid4945171 13) of that Act. \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1522272 {\fs24\lang2057\langfe1033\langnp2057\insrsid13527861\charrsid4945171 \par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid4093042 {\fs24\lang2057\langfe1033\langnp2057\insrsid13527861\charrsid4945171 (iv)}{\fs24\lang2057\langfe1033\langnp2057\insrsid4093042 }{ \fs24\lang2057\langfe1033\langnp2057\insrsid4944983\charrsid4945171 Further, to the extent that the plaintiff relies upon the decision of Judge W, the proceedings before him were materially different in form to those which are the subject of the plaintiff }{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid4944983\charrsid4945171 s claim in this proceeding. In particular, information relating to t he assets which the first defendants reasonably believed themselves to possess at the time of the establishment of the trust, and at the time of dispositions to it, was clearly regarded by the Judge as having living relevance. \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1522272 {\fs24\lang2057\langfe1033\langnp2057\insrsid13527861\charrsid4945171 \par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid4093042 {\fs24\lang2057\langfe1033\langnp2057\insrsid13527861\charrsid4945171 (v)}{\fs24\lang2057\langfe1033\langnp2057\insrsid4093042 }{ \fs24\lang2057\langfe1033\langnp2057\insrsid4944983\charrsid4945171 To the extent that the pl aintiff relies on the decision of Judge Y, the legal framework of the proceedings in which his decision was given was materially different to the framework in this proceeding. He was not provided with evidence by the first defendants concerning the extent of their assets and their solvency as at the date of creation of the trust or the dispositions to it, since these were not material to the application which he heard on 30 April 2002}{\fs24\lang2057\langfe1033\langnp2057\insrsid16263094\charrsid4945171 . }{\fs24\lang2057\langfe1033\langnp2057\insrsid4944983\charrsid4945171 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1522272 {\fs24\lang2057\langfe1033\langnp2057\insrsid13527861\charrsid4945171 \par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid4093042 {\fs24\lang2057\langfe1033\langnp2057\insrsid13527861\charrsid4945171 (vi)}{\fs24\lang2057\langfe1033\langnp2057\insrsid4093042 }{ \fs24\lang2057\langfe1033\langnp2057\insrsid4944983\charrsid4945171 The orders would, if made, conflict with the statutory guarantee of privacy concerning the establishment, constitution, business undertaking or affairs of an international trust, in terms of s.23(1) of the International Trusts Act, and would generally be in conflict with the intended effect and operation of that statute. \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1522272 {\fs24\lang2057\langfe1033\langnp2057\insrsid13527861\charrsid4945171 \par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid4093042 {\fs24\lang2057\langfe1033\langnp2057\insrsid13527861\charrsid4945171 (vii)}{\fs24\lang2057\langfe1033\langnp2057\insrsid4093042 }{ \fs24\lang2057\langfe1033\langnp2057\insrsid4944983\charrsid4945171 The plaintiff relies upon inadmissible evidence in support of its application, namely the depositions taken in Maryland, USA, which have been annexed to the plaintiff}{ \fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid4944983\charrsid4945171 s affidavits filed in support of the application}{ \fs24\lang2057\langfe1033\langnp2057\insrsid16263094\charrsid4945171 .}{\fs24\lang2057\langfe1033\langnp2057\insrsid4944983\charrsid4945171 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1522272 {\fs24\lang2057\langfe1033\langnp2057\insrsid13527861\charrsid4945171 \par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid4093042 {\fs24\lang2057\langfe1033\langnp2057\insrsid13527861\charrsid4945171 (viii)}{\fs24\lang2057\langfe1033\langnp2057\insrsid4093042 }{ \fs24\lang2057\langfe1033\langnp2057\insrsid4944983\charrsid4945171 The first defendants reasonably believed at the time of the creation of the trust and at the time of the dispositions to it that they had sufficient assets to pay any liability which they had to the plaintiff. \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1522272 {\fs24\lang2057\langfe1033\langnp2057\insrsid13527861\charrsid4945171 \par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid4093042 {\fs24\lang2057\langfe1033\langnp2057\insrsid13527861\charrsid4945171 (ix)}{\fs24\lang2057\langfe1033\langnp2057\insrsid4093042 }{ \fs24\lang2057\langfe1033\langnp2057\insrsid4944983\charrsid4945171 If (which is denied) grounds ex}{\fs24\lang2057\langfe1033\langnp2057\insrsid11865901\charrsid4945171 ist for allowing the inspection}{ \fs24\lang2057\langfe1033\langnp2057\insrsid4944983\charrsid4945171 by the plaintiff of the first }{\fs24\lang2057\langfe1033\langnp2057\insrsid5641894\charrsid4945171 defendants}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{ \fs24\lang2057\langfe1033\langnp2057\insrsid5641894\charrsid4945171 privileged}{\fs24\lang2057\langfe1033\langnp2057\insrsid4944983\charrsid4945171 documents, the range of documents sought to be inspected by the plaintiff is far greater than would otherwise be permissible by law.}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{ \fs24\lang2057\langfe1033\langnp2057\insrsid4944983\charrsid4945171 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1902753 {\fs24\lang2057\langfe1033\langnp2057\insrsid1902753\charrsid4945171 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid5641894\charrsid4945171 [15] T}{\fs24\lang2057\langfe1033\langnp2057\insrsid1902753\charrsid4945171 he First Defendants also filed substantial affidavits from O}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3828825\charrsid4945171 , J, K, L}{\fs24\lang2057\langfe1033\langnp2057\insrsid1902753\charrsid4945171 and B. \par \par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid1902753\charrsid4945171 Legal Framework \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid1902753\charrsid4945171 \par [16] There was no serious dispute about the applica}{\fs24\lang2057\langfe1033\langnp2057\insrsid3828825\charrsid4945171 ble}{\fs24\lang2057\langfe1033\langnp2057\insrsid1902753\charrsid4945171 rules of discovery. Cook Islands and New Zealand law are in a}{\fs24\lang2057\langfe1033\langnp2057\insrsid4093042 ll material respects the same. }{\fs24\lang2057\langfe1033\langnp2057\insrsid1902753\charrsid4945171 The Code of Civil Procedure of the High Court of the Cook Islands 1981 has the same general scheme for discovery as the New Zealand High Court Rules. In relation to privilege, Rule 143 of the Cook Islands Code provides that }{ \fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid1902753\charrsid4945171 [w]here, on an application for an order for inspection, privilege is claimed for any document, the Court may inspect the document for the purpose of deciding whether th}{\fs24\lang2057\langfe1033\langnp2057\insrsid3828825\charrsid4945171 e claim of privilege is valid.}{ \fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid1902753\charrsid4945171 Rule 143 is identical to Rule 311 of th}{\fs24\lang2057\langfe1033\langnp2057\insrsid3828825\charrsid4945171 e New Zealand High Court Rules.}{\fs24\lang2057\langfe1033\langnp2057\insrsid1902753\charrsid4945171 The central issue for determ ination is the scope and application of the so-called fraud exception to the rules about withholding documents on discovery on the grounds that they are privileged from production. \par \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3828825\charrsid4945171 [17]}{\fs24\lang2057\langfe1033\langnp2057\insrsid1902753\charrsid4945171 Counsel for the Plaintiff relied upon the leading New Zealand Court of Appeal authorities on the operation}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3828825\charrsid4945171 of the fraud exception, namely:}{\fs24\lang2057\langfe1033\langnp2057\insrsid1902753\charrsid4945171 }{\i\fs24\lang2057\langfe1033\langnp2057\insrsid1902753\charrsid4945171 Matua Finance Ltd v Equiticorp Industries Group Ltd }{\fs24\lang2057\langfe1033\langnp2057\insrsid1902753\charrsid4945171 [1993] 3 NZLR 650}{\fs24\lang2057\langfe1033\langnp2057\insrsid3828825\charrsid4945171 ;}{ \fs24\lang2057\langfe1033\langnp2057\insrsid1902753\charrsid4945171 }{\i\fs24\lang2057\langfe1033\langnp2057\insrsid1902753\charrsid4945171 Seamar Holdings Ltd v Kupe Group Ltd}{\fs24\lang2057\langfe1033\langnp2057\insrsid1902753\charrsid4945171 [1995] 2 NZLR 274; and }{\i\fs24\lang2057\langfe1033\langnp2057\insrsid1902753\charrsid4945171 Gemini Personnel Ltd v Morgan & Banks Ltd}{\fs24\lang2057\langfe1033\langnp2057\insrsid1902753\charrsid4945171 [2001]}{ \fs24\lang2057\langfe1033\langnp2057\insrsid4093042 }{\fs24\lang2057\langfe1033\langnp2057\insrsid1902753\charrsid4945171 1 NZLR 672. \par \par [18] Counsel for the First Defendants did not seek to challenge the principles set out in these cases or their applicability in the context of Cook Islands}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{ \fs24\lang2057\langfe1033\langnp2057\insrsid4093042 trust law. }{\fs24\lang2057\langfe1033\langnp2057\insrsid1902753\charrsid4945171 However, the topic deserves a more detailed analysis for several reasons. \par \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid2968849\charrsid4945171 [19] }{\fs24\lang2057\langfe1033\langnp2057\insrsid1902753\charrsid4945171 Firstly, this appears to be the first case to consider the exception in the context of a claim by a creditor under section }{\fs24\lang2057\langfe1033\langnp2057\insrsid1996799\charrsid4945171 13B}{ \fs24\lang2057\langfe1033\langnp2057\insrsid2968849\charrsid4945171 (}{\fs24\lang2057\langfe1033\langnp2057\insrsid1902753\charrsid4945171 1) of the International Trusts Act. The question of whether privilege attaches to communications between the defenda nts and their legal advisers regarding the establishment and funding of the trust could be an important or even a crucial one in some instances. \par \par [20] Secondly, the parties (most of whom are resident in foreign jurisdictions) should know and understand the precise legal basis for my ruling, especially since claims to legal professional privilege may be approached differently in U.S. jurisdictions. \par \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid1996799\charrsid4945171 [21] }{\fs24\lang2057\langfe1033\langnp2057\insrsid1902753\charrsid4945171 Thirdly, the law in this area is not free from debate, }{ \fs24\lang2057\langfe1033\langnp2057\insrsid7159775\charrsid4945171 particularly}{\fs24\lang2057\langfe1033\langnp2057\insrsid1902753\charrsid4945171 in relation to the scope of the fraud exception and the standard of proof required before disclosure is ordered. \par \par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid1902753\charrsid4945171 Rationale of the Fraud Exception \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid1902753\charrsid4945171 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid13324747\charrsid4945171 [22]}{\fs24\lang2057\langfe1033\langnp2057\insrsid1902753\charrsid4945171 As to the nature of the privilege and the rationale behind the fraud exception, the privilege exists to encourage a client to confide fully and candidly in his or her legal adviser: }{\i\fs24\lang2057\langfe1033\langnp2057\insrsid1902753\charrsid4945171 Waugh v British Railways Board}{\fs24\lang2057\langfe1033\langnp2057\insrsid1902753\charrsid4945171 [1980] AC 52}{\fs24\lang2057\langfe1033\langnp2057\insrsid13324747\charrsid4945171 1 at 531 per Lord Wilberforce. }{ \fs24\lang2057\langfe1033\langnp2057\insrsid1902753\charrsid4945171 As the Australian Judges Mason and Wilson JJ put it in }{\i\fs24\lang2057\langfe1033\langnp2057\insrsid1902753\charrsid4945171 Waterford v Commonwealth}{ \fs24\lang2057\langfe1033\langnp2057\insrsid1902753\charrsid4945171 (1987) 61 ALJR 350 at 353, }{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid1902753\charrsid4945171 [t]he wisdom of the centuries is that the existence of the privilege encourages resort to those skilled in the law and that this makes for a better legal system.}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{ \fs24\lang2057\langfe1033\langnp2057\insrsid1902753\charrsid4945171 \par \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid14373787\charrsid4945171 [23] }{\fs24\lang2057\langfe1033\langnp2057\insrsid1902753\charrsid4945171 The Courts in all jurisdictions have been loath to derogate from the cloak of confidentiality that covers client/legal adviser communications despite the conflict with the interest of the Community as a whole in seeing justice fairly done. McMullin J said in }{\i\fs24\lang2057\langfe1033\langnp2057\insrsid1902753\charrsid4945171 R v Uljee }{\fs24\lang2057\langfe1033\langnp2057\insrsid1902753\charrsid4945171 [1982] 1 NZLR 561 at 576 that }{ \fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid1902753\charrsid4945171 [w]hether the}{\fs24\lang2057\langfe1033\langnp2057\insrsid6498904\charrsid4945171 }{ \fs24\lang2057\langfe1033\langnp2057\insrsid1902753\charrsid4945171 [privilege] operates as a bar to the emergence of the truth and to the overall public detriment is not now a legal consideration.}{ \fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid1902753\charrsid4945171 \par \par [24] More recently, in }{\i\fs24\lang2057\langfe1033\langnp2057\insrsid1902753\charrsid4945171 Auckland District Law Society v B}{\fs24\lang2057\langfe1033\langnp2057\insrsid1902753\charrsid4945171 (2001) 15 PRNZ 687 Elias CJ said at 689-690: \par \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4093042 {\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid1902753\charrsid4945171 Legal professional privilege protects f}{\fs24\lang2057\langfe1033\langnp2057\insrsid8726528\charrsid4945171 rom}{\fs24\lang2057\langfe1033\langnp2057\insrsid1902753\charrsid4945171 disclosure confidential communications between a client and his legal adviser f}{\fs24\lang2057\langfe1033\langnp2057\insrsid8726528\charrsid4945171 or the purpose of legal advice.}{\fs24\lang2057\langfe1033\langnp2057\insrsid1902753\charrsid4945171 Such protection is essential if advice is to be candidly informed and given. Where the advice is sought in connection with litigation, the privilege is an important part of the fundamental right of unimpeded access to the Courts. Even where litigation is not immediately in prospect, the privilege recognizes the public benefit in legal professional assistance if members of the community are to avoid disputes and order their }{\fs24\lang2057\langfe1033\langnp2057\insrsid4478757\charrsid4945171 affairs}{ \fs24\lang2057\langfe1033\langnp2057\insrsid1902753\charrsid4945171 lawfully. As such, it supports the principle of legality upon }{\fs24\lang2057\langfe1033\langnp2057\insrsid8788586\charrsid4945171 which our society is organized.}{ \fs24\lang2057\langfe1033\langnp2057\insrsid1902753\charrsid4945171 Legal professional privilege is subject to exceptions. It does not protect advice for purposes of fraud or illegality. And it }{ \fs24\lang2057\langfe1033\langnp2057\insrsid8788586\charrsid4945171 may be limited by legislation. }{\fs24\lang2057\langfe1033\langnp2057\insrsid1902753\charrsid4945171 In the absence of express statutory language, such an important protection could be displaced only be statutory implication which, as a matter of interpretation of the statute, is clearly necessary.}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{ \fs24\lang2057\langfe1033\langnp2057\insrsid1902753\charrsid4945171 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7362964 {\fs24\lang2057\langfe1033\langnp2057\insrsid1902753\charrsid4945171 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1902753 {\fs24\lang2057\langfe1033\langnp2057\insrsid6498904\charrsid4945171 [25] }{\fs24\lang2057\langfe1033\langnp2057\insrsid1902753\charrsid4945171 However, at least since the decision in }{\i\fs24\lang2057\langfe1033\langnp2057\insrsid1902753\charrsid4945171 R v Cox and Railton}{\fs24\lang2057\langfe1033\langnp2057\insrsid1902753\charrsid4945171 (1884) }{ \fs24\lang2057\langfe1033\langnp2057\insrsid16649424\charrsid4945171 14 QBD 153, the law has recognis}{\fs24\lang2057\langfe1033\langnp2057\insrsid1902753\charrsid4945171 ed an exception where communications are made with intent on the client}{ \fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid1902753\charrsid4945171 s part to facilitate crime or fraud because if the privilege protected such communications from disclosure it would pervert the underlying rationale for the privilege-to promote the interests and administration of justice. In }{ \i\fs24\lang2057\langfe1033\langnp2057\insrsid1902753\charrsid4945171 R v Cox and Railton}{\fs24\lang2057\langfe1033\langnp2057\insrsid1902753\charrsid4945171 , Stephen J explained (page 167)}{ \fs24\lang2057\langfe1033\langnp2057\insrsid16649424\charrsid4945171 :}{\fs24\lang2057\langfe1033\langnp2057\insrsid1902753\charrsid4945171 \par \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4093042 {\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid2321466\charrsid4945171 The reason on which the rule is said to rest cannot include the case of communications, criminal in themselves, or intended to further any criminal purpose, for the protection of such communi cations cannot possibly be otherwise than injurious to the interest of justice, and to those of the administration of justice. Nor do such communications fall within the terms of the rule. A communication in furtherance of a criminal purpose does not }{ \fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid2321466\charrsid4945171 come into the ordinary scope of professional employment.}{ \fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '"}{\fs24\lang2057\langfe1033\langnp2057\insrsid1902753\charrsid4945171 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2321466 {\fs24\lang2057\langfe1033\langnp2057\insrsid2321466\charrsid4945171 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid12136063\charrsid4945171 [26] }{\fs24\lang2057\langfe1033\langnp2057\insrsid2321466\charrsid4945171 Thus the privilege is not lifted from communications in furthe}{ \fs24\lang2057\langfe1033\langnp2057\insrsid14745801\charrsid4945171 rance of either crime or fraud.}{\fs24\lang2057\langfe1033\langnp2057\insrsid2321466\charrsid4945171 Privilege never attaches to them at all as the nature of the communications made destroys the sanctity of the relationship between lawyer and client. \par \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid12136063\charrsid4945171 [27]}{\fs24\lang2057\langfe1033\langnp2057\insrsid2321466\charrsid4945171 It is the intent of the client in seeking }{ \fs24\lang2057\langfe1033\langnp2057\insrsid8861944\charrsid4945171 the advice that is overriding. }{\fs24\lang2057\langfe1033\langnp2057\insrsid2321466\charrsid4945171 Whether the legal adviser }{\fs24\lang2057\langfe1033\langnp2057\insrsid4093042 is co} {\fs24\lang2057\langfe1033\langnp2057\insrsid2321466\charrsid4945171 gnisant of the client}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid2321466\charrsid4945171 s criminal or fraudulent purpose is not relevant. If a lawyer participates (innocently or otherwise) in the criminal purpose he or }{\fs24\lang2057\langfe1033\langnp2057\insrsid8861944\charrsid4945171 she ceases to act as a lawyer. }{ \fs24\lang2057\langfe1033\langnp2057\insrsid2321466\charrsid4945171 The relationship which gives rise to the privilege does not exist in such circumstance. The exception which gives rise to the privilege does no}{ \fs24\lang2057\langfe1033\langnp2057\insrsid4093042 t exist in such circumstances. }{\fs24\lang2057\langfe1033\langnp2057\insrsid2321466\charrsid4945171 The exception does not apply to advice sought in aid of a legitimate defence by the client against a charge of past crimes or past misconduct, even if he is guilty. Those consultations are privileged. As Stephen J said in }{ \i\fs24\lang2057\langfe1033\langnp2057\insrsid2321466\charrsid4945171 R v Cox and Railton}{\fs24\lang2057\langfe1033\langnp2057\insrsid2321466\charrsid4945171 at 175: \par \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4093042 {\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid2321466\charrsid4945171 \'85 in each particular case the Court must determine upon the facts actually given in evidence or proposed to be given in evidence, whether it seems probable that the accused person may have consulted his legal adviser, }{ \b\fs24\lang2057\langfe1033\langnp2057\insrsid2321466\charrsid4945171 not after the commission of the crime for the legitimate purpose of being defended, but before the commission of the crime for the purpose of being guided or helped in committing it}{ \fs24\lang2057\langfe1033\langnp2057\insrsid2321466\charrsid4945171 .}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid2321466\charrsid4945171 (Emphasis added). \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2321466 {\fs24\lang2057\langfe1033\langnp2057\insrsid2321466\charrsid4945171 \par [28]}{\fs24\lang2057\langfe1033\langnp2057\insrsid3089634\charrsid4945171 Admissions made to a legal adviser after the commission of an offence in order to instruct the legal adviser in preparation of a defence must be privileged otherwise the legal adviser could be subpoenaed to give evidence against his own client as to admissions ma}{\fs24\lang2057\langfe1033\langnp2057\insrsid8347368\charrsid4945171 de to him or her by the client.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3089634\charrsid4945171 This would fly in the face of the right of every person to a proper and adequate defence.}{\fs24\lang2057\langfe1033\langnp2057\insrsid2321466\charrsid4945171 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3089634\charrsid4945171 \par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid3089634\charrsid4945171 The Fraud Exception in New Zealand Case Law \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3089634\charrsid4945171 \par [29] In the absence of Cook Islands authority it is convenient to begin with a brief review of the New Zealand Court of Appeal decisions. }{\i\fs24\lang2057\langfe1033\langnp2057\insrsid3089634\charrsid4945171 Matua Finance Ltd v Equiticorp Industries Group Ltd }{\fs24\lang2057\langfe1033\langnp2057\insrsid3089634\charrsid4945171 [1993] 3 NZLR 650 involved an appeal from a judgment of the High Court declining an application that a ruling on the production of allegedly privileged documents be dealt with by a judge other than the trial judge. The Court of Appeal at page 653 cited with approval the leading English case }{\i\fs24\lang2057\langfe1033\langnp2057\insrsid3089634\charrsid4945171 O}{ \i\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\i\fs24\lang2057\langfe1033\langnp2057\insrsid3089634\charrsid4945171 Rouke v Darbishire}{\fs24\lang2057\langfe1033\langnp2057\insrsid3089634\charrsid4945171 [1920] AC 581 and set out part of the leading speech by Viscount Finlay (page 604): \par \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4093042 {\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid3089634\charrsid4945171 This is clear law, and, if such guilty purpose was in the client}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid3089634\charrsid4945171 s mind when he sought the solicitor}{ \fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid3089634\charrsid4945171 s advice, professional privilege is out of the question. But it is n ot enough to allege fraud. If the communications to the solicitor was for the purpose of obtaining professional advice, there must be, in order to get rid of privilege, not merely an allegation that they were made for the purpose of getting advice for the Commission of a fraud, but there must be something to give colour }{\fs24\lang2057\langfe1033\langnp2057\insrsid1854495\charrsid4945171 to the charge.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3089634\charrsid4945171 The statement must be made in clear and definite terms, an}{\fs24\lang2057\langfe1033\langnp2057\insrsid1854495\charrsid4945171 d}{\fs24\lang2057\langfe1033\langnp2057\insrsid3169205\charrsid4945171 there must further be }{ \fs24\lang2057\langfe1033\langnp2057\insrsid3089634\charrsid4945171 some prima facie evidence that it has some foundation n fact. It is }{\fs24\lang2057\langfe1033\langnp2057\insrsid1854495\charrsid4945171 with reference to cases of this k}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3089634\charrsid4945171 ind that it can be correctly said that it would be absurd to say that the privilege could be got rid of merel}{\fs24\lang2057\langfe1033\langnp2057\insrsid4017276\charrsid4945171 y by making a charge of fraud. }{\fs24\lang2057\langfe1033\langnp2057\insrsid3089634\charrsid4945171 The Court will exercise its discretion, not merely as to the terms of which the allegation is made, but also as to the surrounding circumstances, for the purpose of seeing whether the charge was made honestly and with sufficient probability of its truth to make it right to disallow the privilege }{ \fs24\lang2057\langfe1033\langnp2057\insrsid4017276\charrsid4945171 of professional communication. }{\fs24\lang2057\langfe1033\langnp2057\insrsid3089634\charrsid4945171 In the present case it seems to be c lear that the appellant has not shown such a prima facie case as would make it right to treat the claim if prof}{\fs24\lang2057\langfe1033\langnp2057\insrsid1854495\charrsid4945171 essional privilege is unfounded}{ \fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid1854495\charrsid4945171 .}{\fs24\lang2057\langfe1033\langnp2057\insrsid3089634\charrsid4945171 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3089634 {\fs24\lang2057\langfe1033\langnp2057\insrsid3089634\charrsid4945171 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid7353447\charrsid4945171 [30]}{\fs24\lang2057\langfe1033\langnp2057\insrsid3089634\charrsid4945171 The Court of Appeal then commented (pages 653-654)}{ \fs24\lang2057\langfe1033\langnp2057\insrsid7353447\charrsid4945171 :}{\fs24\lang2057\langfe1033\langnp2057\insrsid3089634\charrsid4945171 \par \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4093042 {\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid3089634\charrsid4945171 The important point is that, however the test should be expressed precisely (if indeed complete precision is possible), no more than a prima faci}{\fs24\lang2057\langfe1033\langnp2057\insrsid7353447\charrsid4945171 e threshold has to be crossed. }{ \fs24\lang2057\langfe1033\langnp2057\insrsid3089634\charrsid4945171 The judge is of course not called upon to express any concluded opinion as to wh ether or not there has been a fraud. He or she is deciding only that there is or is not a sufficient indication of fraud as alleged to justify overriding the privilege in the paramount interests of justice and truth, so allowing a full examination of the allegation at the trial on all the relevant evidence.}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid3089634\charrsid4945171 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3089634 {\fs24\lang2057\langfe1033\langnp2057\insrsid3089634\charrsid4945171 \par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid3089634\charrsid4945171 Scope of the Fraud Exception \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3089634\charrsid4945171 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid5590150\charrsid4945171 [31]}{\fs24\lang2057\langfe1033\langnp2057\insrsid3089634\charrsid4945171 In general, }{\fs24\lang2057\langfe1033\langnp2057\insrsid7159775\charrsid4945171 Commonwealth}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3089634\charrsid4945171 Courts are very protective of the sanctity of communications between cl}{\fs24\lang2057\langfe1033\langnp2057\insrsid12261372\charrsid4945171 ients and their legal advisers.}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3089634\charrsid4945171 They are not easily persuaded that the veil}{\fs24\lang2057\langfe1033\langnp2057\insrsid12261372\charrsid4945171 of privilege should be lifted.}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3089634\charrsid4945171 It is not surprising that the exception was}{\fs24\lang2057\langfe1033\langnp2057\insrsid10569977\charrsid4945171 first articulated in a criminal case \endash }{ \i\fs24\lang2057\langfe1033\langnp2057\insrsid10569977\charrsid4945171 R v Cox and Railton}{\fs24\lang2057\langfe1033\langnp2057\insrsid12261372\charrsid4945171 (1884) 14 QBD 153.}{\fs24\lang2057\langfe1033\langnp2057\insrsid10569977\charrsid4945171 The traditional approach was to confine the exception to communications in furtherance of criminal purposes or fraudulent purposes, fraud being either criminal }{\fs24\lang2057\langfe1033\langnp2057\insrsid12261372\charrsid4945171 or at least the tort of deceit.}{\fs24\lang2057\langfe1033\langnp2057\insrsid10569977\charrsid4945171 However, since }{\i\fs24\lang2057\langfe1033\langnp2057\insrsid10569977\charrsid4945171 R v Cox and Railton,}{ \fs24\lang2057\langfe1033\langnp2057\insrsid10569977\charrsid4945171 the approach of the English Courts and, more recently and particularly, the Australian Courts, has been a more liberal one.}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3089634\charrsid4945171 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid10569977\charrsid4945171 \par [32] The English cases are conveniently summarized in the judgment of Vinelott J in }{\i\fs24\lang2057\langfe1033\langnp2057\insrsid10569977\charrsid4945171 Derby & Co Ltd v Weldon (No.7) }{ \fs24\lang2057\langfe1033\langnp2057\insrsid10569977\charrsid4945171 [19}{\fs24\lang2057\langfe1033\langnp2057\insrsid12261372\charrsid4945171 90] 3 All ER 161 at 171 to 177.}{\fs24\lang2057\langfe1033\langnp2057\insrsid10569977\charrsid4945171 Vinelott J observed that the scope of the exclusion form legal professional privilege in civil litigation (what is meant in this context by }{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{ \fs24\lang2057\langfe1033\langnp2057\insrsid10569977\charrsid4945171 fraud}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid10569977\charrsid4945171 ) was very widely defined by Kekewish J in }{\i\fs24\lang2057\langfe1033\langnp2057\insrsid10569977\charrsid4945171 Williams v Quebrade Railway, Land and Cooper Co}{\fs24\lang2057\langfe1033\langnp2057\insrsid5903928\charrsid4945171 [1895] 2 Ch 751.}{ \fs24\lang2057\langfe1033\langnp2057\insrsid10569977\charrsid4945171 In the }{\i\fs24\lang2057\langfe1033\langnp2057\insrsid10569977\charrsid4945171 William}{\i\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{ \i\fs24\lang2057\langfe1033\langnp2057\insrsid10569977\charrsid4945171 s}{\fs24\lang2057\langfe1033\langnp2057\insrsid10569977\charrsid4945171 case the client, who is seeking to assert the privilege, argued that the alleged fraud was }{ \fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid10569977\charrsid4945171 of a very mild character}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{ \fs24\lang2057\langfe1033\langnp2057\insrsid10569977\charrsid4945171 and fell short of the cases in which it had been held that a charge of fraud prevents privilege }{\fs24\lang2057\langfe1033\langnp2057\insrsid7628873\charrsid4945171 attaching to the communication.}{\fs24\lang2057\langfe1033\langnp2057\insrsid10569977\charrsid4945171 Kekewish J rejected that argument, holding that (page 755): \par \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4093042 {\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid10569977\charrsid4945171 \'85 where there is anything of an underhand nature or approaching to fraud, especially in commercial matters, where there should be the veriest good faith, the whole transaction should be ripped up and disclosed in all its nakedness to the light of the Court} {\fs24\lang2057\langfe1033\langnp2057\insrsid7628873\charrsid4945171 \'85.T}{\fs24\lang2057\langfe1033\langnp2057\insrsid10569977\charrsid4945171 he}{\fs24\lang2057\langfe1033\langnp2057\insrsid7628873\charrsid4945171 n}{ \fs24\lang2057\langfe1033\langnp2057\insrsid10569977\charrsid4945171 it is alleged that the company was insolvent, and that they found it useless for them to continue to carry on business and they had to stop, but that in order to prevent for a time this inevitable result they gave a charge in favour of their agents, and, and as the plaintiff alleges, they did it in such a way as to defeat the holders of first debentures. That is what I understand the plaintiff}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{ \fs24\lang2057\langfe1033\langnp2057\insrsid10569977\charrsid4945171 s case to be, and it said that is not a charge of fraud. It is difficult to say it}{\fs24\lang2057\langfe1033\langnp2057\insrsid16477597\charrsid4945171 is not commercial dishonesty. }{ \fs24\lang2057\langfe1033\langnp2057\insrsid10569977\charrsid4945171 It is, in my opinion, commercial dishonesty of the very worst type; and that is fraud.}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{ \fs24\lang2057\langfe1033\langnp2057\insrsid10569977\charrsid4945171 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10569977 {\fs24\lang2057\langfe1033\langnp2057\insrsid10569977\charrsid4945171 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid7628873\charrsid4945171 [33]}{\fs24\lang2057\langfe1033\langnp2057\insrsid10569977\charrsid4945171 Vinelott J also referred to two decisions of Goff J (as he then was) \endash }{ \i\fs24\lang2057\langfe1033\langnp2057\insrsid10569977\charrsid4945171 Crescent Farm (Sidcup) Sports Ltd v Sterling Officers Ltd}{\fs24\lang2057\langfe1033\langnp2057\insrsid12544884\charrsid4945171 [}{ \fs24\lang2057\langfe1033\langnp2057\insrsid10569977\charrsid4945171 1971] 3 All ER 1192; and }{\i\fs24\lang2057\langfe1033\langnp2057\insrsid10569977\charrsid4945171 Gamlen Chemical Co (UK) Ltd v Rochem Ltd (No. 2) }{ \fs24\lang2057\langfe1033\langnp2057\insrsid7628873\charrsid4945171 (1979) 124 SJ 276.}{\fs24\lang2057\langfe1033\langnp2057\insrsid10569977\charrsid4945171 In the Crescent Farm case the plaintiff sought to extend the fraud exception to include the purpose of obtaining advice to further an alleged conspiracy }{\fs24\lang2057\langfe1033\langnp2057\insrsid7628873\charrsid4945171 to induce a breach of contract. }{\fs24\lang2057\langfe1033\langnp2057\insrsid10569977\charrsid4945171 Goff J held (at page 1200): \par \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4093042 {\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid10569977\charrsid4945171 \'85 I think the wide submission of the plaintiffs would endanger the whole basis of legal professional privilege. It is clear that parties must be at liberty to take advice as to the ambit of their contract or tort by a proposed co urse of action without thereby in every case}{\fs24\lang2057\langfe1033\langnp2057\insrsid5769266\charrsid4945171 losing professional privilege}{\b\fs24\lang2057\langfe1033\langnp2057\insrsid5769266\charrsid4945171 .}{ \b\fs24\lang2057\langfe1033\langnp2057\insrsid10569977\charrsid4945171 I agree that fraud in this connection is not limited to the tort of deceit and includes all forms of fraud and dishonesty such as fraudulent breach of trust, fraudulent conspiracy, }{ \b\fs24\lang2057\langfe1033\langnp2057\insrsid5769266\charrsid4945171 trickery}{\b\fs24\lang2057\langfe1033\langnp2057\insrsid10569977\charrsid4945171 and sham contrivances}{\fs24\lang2057\langfe1033\langnp2057\insrsid10569977\charrsid4945171 , but I cannot feel that the tort of inducing a breach of contract or the narrow form of conspiracy pleaded in this case come within that ambit.}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{ \fs24\lang2057\langfe1033\langnp2057\insrsid10569977\charrsid4945171 (Emphasis added.) \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10569977 {\fs24\lang2057\langfe1033\langnp2057\insrsid10569977\charrsid4945171 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid5769266\charrsid4945171 [34]}{\fs24\lang2057\langfe1033\langnp2057\insrsid10569977\charrsid4945171 In the }{\i\fs24\lang2057\langfe1033\langnp2057\insrsid10569977\charrsid4945171 Rochem }{ \fs24\lang2057\langfe1033\langnp2057\insrsid10569977\charrsid4945171 case, Goff LJ approved}{\fs24\lang2057\langfe1033\langnp2057\insrsid5769266\charrsid4945171 the}{\fs24\lang2057\langfe1033\langnp2057\insrsid10569977\charrsid4945171 finding of Gou lding J in the Court below, where Goulding J said: \par \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4093042 {\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid10569977\charrsid4945171 For servants during their employment and in breach of their contractual duty of fidelity to their master to engage in a scheme, secretly using the master}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{ \fs24\lang2057\langfe1033\langnp2057\insrsid10569977\charrsid4945171 s time and money, to take the master}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid10569977\charrsid4945171 s customers and employees and make profit from them in a competing business built up to receive themselves on leaving the master}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{ \fs24\lang2057\langfe1033\langnp2057\insrsid10569977\charrsid4945171 s service, I would have thought that commercial men and lawyers alike would say that }{\fs24\lang2057\langfe1033\langnp2057\insrsid16071489\charrsid4945171 that is fraud.}{ \fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid10569977\charrsid4945171 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16071489 {\fs24\lang2057\langfe1033\langnp2057\insrsid16071489\charrsid4945171 \par [35] Goff LJ referred to the }{\i\fs24\lang2057\langfe1033\langnp2057\insrsid16071489\charrsid4945171 William}{\i\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\i\fs24\lang2057\langfe1033\langnp2057\insrsid16071489\charrsid4945171 s}{\fs24\lang2057\langfe1033\langnp2057\insrsid16071489\charrsid4945171 case and then added: \par \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4093042 {\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid16071489\charrsid4945171 Where you draw the line in the infinite gradation of good and evil between }{\i\fs24\lang2057\langfe1033\langnp2057\insrsid16071489\charrsid4945171 Willams}{\i\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{ \i\fs24\lang2057\langfe1033\langnp2057\insrsid16071489\charrsid4945171 s}{\fs24\lang2057\langfe1033\langnp2057\insrsid8733024\charrsid4945171 case (K}{\fs24\lang2057\langfe1033\langnp2057\insrsid16071489\charrsid4945171 ekewich J) and the }{ \i\fs24\lang2057\langfe1033\langnp2057\insrsid16071489\charrsid4945171 Crescent Farm Sports}{\fs24\lang2057\langfe1033\langnp2057\insrsid16071489\charrsid4945171 case\'85 I do not attempt to say, but I have no doubt the present case is on the same side as }{\i\fs24\lang2057\langfe1033\langnp2057\insrsid16071489\charrsid4945171 William}{\i\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{ \i\fs24\lang2057\langfe1033\langnp2057\insrsid16071489\charrsid4945171 s}{\fs24\lang2057\langfe1033\langnp2057\insrsid16071489\charrsid4945171 case and that discovery ought to be given\'85 I wish only to add two further observations. First the courts must in every case, of course, be satisfied that what is prima facie proved really is dishonest, and not merely disreputable or a failure to maintain good ethical standards and must bear in mind that legal professional privilege is a very necessary thing and is not lightly to be overthrown, but on the other hand the interests of victims o}{ \fs24\lang2057\langfe1033\langnp2057\insrsid11894227\charrsid4945171 f fraud must not be overlooked.}{\fs24\lang2057\langfe1033\langnp2057\insrsid16071489\charrsid4945171 Each case depends on its own facts.}{ \fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid16071489\charrsid4945171 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16071489 {\fs24\lang2057\langfe1033\langnp2057\insrsid16071489\charrsid4945171 \par [36] Also in the }{\i\fs24\lang2057\langfe1033\langnp2057\insrsid16071489\charrsid4945171 Rochem case}{\fs24\lang2057\langfe1033\langnp2057\insrsid16071489\charrsid4945171 , Templeman LJ put the exercise of the discretion as follows: \par \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4093042 {\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid16071489\charrsid4945171 In the light of the existing evidence, and without knowing if, at the trial, that evidence will be disproved, we must, adopting the words of Stephen J, determin e whether it seems probable that the defendants may have consulted their legal advisers before the commission of fraud and for the purpose of being guided and helped wittingly or unwittingly in committing the fraud. A fortiori, if the defendants embar}{ \fs24\lang2057\langfe1033\langnp2057\insrsid524622\charrsid4945171 ked}{\fs24\lang2057\langfe1033\langnp2057\insrsid16071489\charrsid4945171 o n a fraudulent activity, communications between the defendants and the solicitors made in the course of that activity cannot be entitled to privilege and must be disc}{\fs24\lang2057\langfe1033\langnp2057\insrsid12325919\charrsid4945171 losed so that, in the words of K}{\fs24\lang2057\langfe1033\langnp2057\insrsid16071489\charrsid4945171 ekewish J, quoted by Goff LJ, }{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{ \fs24\lang2057\langfe1033\langnp2057\insrsid16071489\charrsid4945171 the whole transaction shall be ripped up and disclosed in all its nakedness to the light of the Court.}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{ \fs24\lang2057\langfe1033\langnp2057\insrsid16071489\charrsid4945171 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16071489 {\fs24\lang2057\langfe1033\langnp2057\insrsid16071489\charrsid4945171 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid13435156\charrsid4945171 [37]}{\fs24\lang2057\langfe1033\langnp2057\insrsid16071489\charrsid4945171 Thus it is not necessary to suspect}{\fs24\lang2057\langfe1033\langnp2057\insrsid12325919\charrsid4945171 any conspiracy between the client and his legal advisers in furtherance of fraud for the exception to operate. The legal advisers may be completely unaware of the client}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{ \fs24\lang2057\langfe1033\langnp2057\insrsid12325919\charrsid4945171 s fraudulent purpose.}{\fs24\lang2057\langfe1033\langnp2057\insrsid16071489\charrsid4945171 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid12325919\charrsid4945171 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid12850566\charrsid4945171 [38] }{\fs24\lang2057\langfe1033\langnp2057\insrsid12325919\charrsid4945171 The High Court of Australia has decid ed that the exception includes communications made to further a deliberate abuse of statutory power}{\fs24\lang2057\langfe1033\langnp2057\insrsid7824928\charrsid4945171 :}{\fs24\lang2057\langfe1033\langnp2057\insrsid12325919\charrsid4945171 see }{ \i\fs24\lang2057\langfe1033\langnp2057\insrsid4093042 Attorney-}{\i\fs24\lang2057\langfe1033\langnp2057\insrsid12325919\charrsid4945171 General (NT) v Kearney}{\fs24\lang2057\langfe1033\langnp2057\insrsid12325919\charrsid4945171 (1985) 61 ALR 55. It has also accepted the contentious propositions that }{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid12325919\charrsid4945171 where there is a higher public interest than that which supports the privilege, the privilege is displaced}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid12325919\charrsid4945171 : }{ \i\fs24\lang2057\langfe1033\langnp2057\insrsid12325919\charrsid4945171 Re Bell, ex parte Lees}{\fs24\lang2057\langfe1033\langnp2057\insrsid13388274\charrsid4945171 (1980) 146 CLR 141 at 155. }{ \fs24\lang2057\langfe1033\langnp2057\insrsid12325919\charrsid4945171 In }{\i\fs24\lang2057\langfe1033\langnp2057\insrsid12325919\charrsid4945171 Re Bell}{\fs24\lang2057\langfe1033\langnp2057\insrsid12325919\charrsid4945171 the Court determined that legal professional privilege does not apply to protect a solicitor from disclosing confidential information relating to the whereabouts of a child who is the subject of a custody order. The Court decided that the public }{ \fs24\lang2057\langfe1033\langnp2057\insrsid7824928\charrsid4945171 interest in the welfare of the c}{\fs24\lang2057\langfe1033\langnp2057\insrsid12325919\charrsid4945171 hild outweighed the public interest in the confidentiality of solicitor/client communications. \par \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid13974611\charrsid4945171 [39]}{\fs24\lang2057\langfe1033\langnp2057\insrsid12325919\charrsid4945171 It may be that the principle espoused in }{ \i\fs24\lang2057\langfe1033\langnp2057\insrsid12325919\charrsid4945171 Re Bell}{\fs24\lang2057\langfe1033\langnp2057\insrsid12325919\charrsid4945171 is confined to cases where the welfare of a child is at stake, although the High Court of Australia did not expressly limits its decision in this way. The authors of }{\i\fs24\lang2057\langfe1033\langnp2057\insrsid12325919\charrsid4945171 McNicoll on Evidence}{\fs24\lang2057\langfe1033\langnp2057\insrsid12325919\charrsid4945171 (1992) argue that to extend the exception to any case where a higher public interest prevails over the public interest which the privilege is designed to secure would tend to destroy the certainty required for the effective operation of legal professional privilege. To subject the circumstances of every case to a balancing exercise between public interests would leave every solicitor and client on shifting sands as to whether privilege would attach to their discussions and communications. There is much force in these observations. \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3089634 {\fs24\lang2057\langfe1033\langnp2057\insrsid3089634\charrsid4945171 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid12325919\charrsid4945171 [40] The Australian Law Reform Commission in its 1987 Report on Evidence (Report No. 38) expressed concern that }{ \i\fs24\lang2057\langfe1033\langnp2057\insrsid12325919\charrsid4945171 Kearney}{\i\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\i\fs24\lang2057\langfe1033\langnp2057\insrsid12325919\charrsid4945171 s}{ \fs24\lang2057\langfe1033\langnp2057\insrsid13375097\charrsid4945171 case had the potential to create the untenable situation where a lawyer and client could have no certainty about whether their communic ations were protected or not. The New South Wales Evidence Bill 1991 and the Australian Law Reform Commission Bill (clauses 111 and 107 respectively) restrict the exception to cases of crime or fraud or abuse of statutory power. The New Zealand Law Commis sion, in its 1999 Evidence Code (Report No.55, clause 71) set the limits of the exception at }{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\b\fs24\lang2057\langfe1033\langnp2057\insrsid13375097\charrsid4945171 a strong prima facie case}{\fs24\lang2057\langfe1033\langnp2057\insrsid13375097\charrsid4945171 that the communication was made or received or the information was compiled or prepared for a }{ \b\fs24\lang2057\langfe1033\langnp2057\insrsid13375097\charrsid4945171 dishonest purpose}{\fs24\lang2057\langfe1033\langnp2057\insrsid13375097\charrsid4945171 or to enable or aid anyone to commit or plan to commit what the person claiming the privilege knew, or reasonably should have known, to be an offence.}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{ \fs24\lang2057\langfe1033\langnp2057\insrsid13375097\charrsid4945171 (Emphasis added)}{\fs24\lang2057\langfe1033\langnp2057\insrsid12325919\charrsid4945171 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid13375097\charrsid4945171 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid14890980\charrsid4945171 [41] }{\fs24\lang2057\langfe1033\langnp2057\insrsid13375097\charrsid4945171 The theme of the cases and the various suggested codifications is one of dishones t purpose. The scope of the fraud exception goes beyond deceit or fraud simpliciter and catches any commercial practice or business dealing that would readily be described as dishonest to the point of fraud by a reasonable businessman. Beyond this, furthe r generalities are probably not helpful. \par \par [42]}{\fs24\lang2057\langfe1033\langnp2057\insrsid3022318\charrsid4945171 It remains to consider under this subheading whether the limits of the exception should be more restricted in the context of the statutory asset protection regime in the Cook Islands}{\fs24\lang2057\langfe1033\langnp2057\insrsid16279784\charrsid4945171 . }{\fs24\lang2057\langfe1033\langnp2057\insrsid3022318\charrsid4945171 There is an argument that the limits of the exception should be restricted to communications in furtherance of crime or fraud simpliciter given the asset protection purposes of Cook Islands statutes such as the International Trusts Act and the fact that there is a requirement of p roof beyond reasonable doubt under that Act if a creditor such as the Plaintiff is to recover under section }{\fs24\lang2057\langfe1033\langnp2057\insrsid8200539\charrsid4945171 13B(1).}{\fs24\lang2057\langfe1033\langnp2057\insrsid3022318\charrsid4945171 This argument was alluded to in submissions by Mr Grant for the First Defen}{\fs24\lang2057\langfe1033\langnp2057\insrsid8200539\charrsid4945171 dants.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3022318\charrsid4945171 Subject to what is said later on the related topic of the burden of proof, however, I do not see any reason f}{\fs24\lang2057\langfe1033\langnp2057\insrsid8200539\charrsid4945171 or a more restrictive approach.}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3022318\charrsid4945171 There is no express statutory provision that excludes or limits }{\fs24\lang2057\langfe1033\langnp2057\insrsid8200539\charrsid4945171 the operation of the exception.}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3022318\charrsid4945171 Nor does the Cook Islands}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid3022318\charrsid4945171 asset protection legislation seek to exclude creditors entirely in their efforts to recover from settlers and benefic}{\fs24\lang2057\langfe1033\langnp2057\insrsid8200539\charrsid4945171 iaries of international trusts.}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3022318\charrsid4945171 It simply limits the opportunity of creditors to retrieve trust as}{\fs24\lang2057\langfe1033\langnp2057\insrsid8200539\charrsid4945171 sets. }{ \fs24\lang2057\langfe1033\langnp2057\insrsid3022318\charrsid4945171 Within those limitations, however, there is no reason to interpret established evidential rules in a way more adverse to the creditors of internationa}{ \fs24\lang2057\langfe1033\langnp2057\insrsid8200539\charrsid4945171 l trusts than to other parties.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3022318\charrsid4945171 I am fortified in this view by the decision of the Cook Islands Court of Appeal in }{ \i\fs24\lang2057\langfe1033\langnp2057\insrsid3022318\charrsid4945171 515 South Orange Grove Owners Association v Orange Grove Partners & Ors}{\fs24\lang2057\langfe1033\langnp2057\insrsid3022318\charrsid4945171 (Cour t of Appeal, Cook Islands, CA 1/95, 6 November 1995, Sir }{\fs24\lang2057\langfe1033\langnp2057\insrsid1784200\charrsid4945171 Duncan Mc}{\fs24\lang2057\langfe1033\langnp2057\insrsid8200539\charrsid4945171 Mullin, Hillyer and McHugh JJ).}{ \fs24\lang2057\langfe1033\langnp2057\insrsid1784200\charrsid4945171 In that case, the Court of Appeal rejected an argument that the purpose of the Cook Islands trust legislation was purely and unashamedly the soliciting of fun ds and giving of protection against creditors exercising their rights (page 24):}{\fs24\lang2057\langfe1033\langnp2057\insrsid13375097\charrsid4945171 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid1784200\charrsid4945171 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4093042 {\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid1784200\charrsid4945171 We return to the purposes for which the legislation was }{\fs24\lang2057\langfe1033\langnp2057\insrsid8200539\charrsid4945171 passed. }{\fs24\lang2057\langfe1033\langnp2057\insrsid1784200\charrsid4945171 We find some difficulty in pursuing a purposive approach }{\fs24\lang2057\langfe1033\langnp2057\insrsid8200539\charrsid4945171 to the International Trust Act.}{\fs24\lang2057\langfe1033\langnp2057\insrsid1784200\charrsid4945171 There is no long title in the Act from which its ove}{\fs24\lang2057\langfe1033\langnp2057\insrsid8200539\charrsid4945171 rall intention may be derived. }{\fs24\lang2057\langfe1033\langnp2057\insrsid1784200\charrsid4945171 On one view, the purpose of the Act may be said to be to provide a haven which protects funds deposited with trust companies to the exclusi}{\fs24\lang2057\langfe1033\langnp2057\insrsid8200539\charrsid4945171 on of the rights of creditors. }{ \fs24\lang2057\langfe1033\langnp2057\insrsid1784200\charrsid4945171 On another view, the purpose of the Act may be said to protect funds against actions by creditors but only after giving those creditors a chance of recovery within certain time limits. \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4945171 {\fs24\lang2057\langfe1033\langnp2057\insrsid1784200\charrsid4945171 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4093042 {\fs24\lang2057\langfe1033\langnp2057\insrsid1784200\charrsid4945171 In the end we think the Court should strive to give a common sense appro ach to a piece of legislation which is at once very sophisticated but}{\fs24\lang2057\langfe1033\langnp2057\insrsid8200539\charrsid4945171 also ineptly drafted in parts.}{\fs24\lang2057\langfe1033\langnp2057\insrsid1784200\charrsid4945171 We think that the better view is that Parliament, in attempting to balance the interest of settlers, trustees and creditors, has prescribed certain specifi c limitation periods; that the right to sue on either a cause of action or a judgment is abridged but not eliminated, and that a common sense interpretation should allow for intention to }{ \fs24\lang2057\langfe1033\langnp2057\insrsid8200539\charrsid4945171 be given to those two concepts.}{\fs24\lang2057\langfe1033\langnp2057\insrsid1784200\charrsid4945171 It should not be lightly assumed that Parliament intended to defeat the claims of creditors by allowing international trusts to be used to perpetrate a fraud against a creditor.}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{ \fs24\lang2057\langfe1033\langnp2057\insrsid1784200\charrsid4945171 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7159775 {\fs24\lang2057\langfe1033\langnp2057\insrsid1784200\charrsid4945171 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1784200 {\fs24\lang2057\langfe1033\langnp2057\insrsid4809929\charrsid4945171 [43] }{\fs24\lang2057\langfe1033\langnp2057\insrsid1784200\charrsid4945171 Later, at page 27, the Court of Appeal said: \par \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4093042 {\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid1784200\charrsid4945171 \'85we would be loath to interpret the International Trusts Act as a statute which was intended to give succour to cheats and fraudsters by totally excluding the legitimate claims of overseas creditors. \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1522272 {\fs24\lang2057\langfe1033\langnp2057\insrsid1784200\charrsid4945171 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5994196 {\fs24\lang2057\langfe1033\langnp2057\insrsid1784200\charrsid4945171 To modify the aphorism of Scrutton LJ in }{ \i\fs24\lang2057\langfe1033\langnp2057\insrsid1784200\charrsid4945171 Czarnikow v Roth, Schmitt & Co}{\fs24\lang2057\langfe1033\langnp2057\insrsid1784200\charrsid4945171 [1922] 2 KB 478 at 488, we cannot think tha t Parliament ever intended that by passing of the International Trusts Act the Cook Islands should become an Alsatia in the South Pacific from which the commercial comity of nations was completely ousted.}{ \fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid1784200\charrsid4945171 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1784200 {\fs24\lang2057\langfe1033\langnp2057\insrsid1784200\charrsid4945171 \par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid1784200\charrsid4945171 Communications in Furtherance of Fraud and those in Furtherance of }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid5994196 Defence to Allegations of Fraud}{ \b\fs24\lang2057\langfe1033\langnp2057\insrsid1784200\charrsid4945171 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid1784200\charrsid4945171 \par [44}{\fs24\lang2057\langfe1033\langnp2057\insrsid1799486\charrsid4945171 ] A}{\fs24\lang2057\langfe1033\langnp2057\insrsid1784200\charrsid4945171 client seeking advice on how to defend past conduct (eve in guilty) must be able to appra ise his legal advisers of the situation and formulate a strategy without any fear that those communications will be disclose}{\fs24\lang2057\langfe1033\langnp2057\insrsid6361135\charrsid4945171 d without the client}{ \fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid6361135\charrsid4945171 s consent.}{\fs24\lang2057\langfe1033\langnp2057\insrsid1784200\charrsid4945171 If it were otherwise, every defendant who faced a prima facie case of fraud would be obliged to disclose his or her litigation strategy}{\fs24\lang2057\langfe1033\langnp2057\insrsid6361135\charrsid4945171 and brief to opposing parties.}{ \fs24\lang2057\langfe1033\langnp2057\insrsid1784200\charrsid4945171 Counsel for the First Defendants referred me to a comment by Vinelott J in }{\i\fs24\lang2057\langfe1033\langnp2057\insrsid1784200\charrsid4945171 Derby & Co Ltd v Weldon (No.7)}{ \fs24\lang2057\langfe1033\langnp2057\insrsid1784200\charrsid4945171 [1990] 3 All ER 161 at 178 to this effect: \par \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5994196 {\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid1784200\charrsid4945171 The plaintiffs are not entitled to disclosure of any documents which fall under a different head of privilege; legal advice obtained and documents coming into existence for the dominant purpose of being used in pending or contemplated proceedings.}{ \fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid1784200\charrsid4945171 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7159775 {\fs24\lang2057\langfe1033\langnp2057\insrsid1784200\charrsid4945171 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1784200 {\fs24\lang2057\langfe1033\langnp2057\insrsid6361135\charrsid4945171 [45]}{\fs24\lang2057\langfe1033\langnp2057\insrsid1784200\charrsid4945171 This distinction may be of relevance in this case given that the First Defendants may have been contemporaneously transferring assets to the trust and seeking advice as to potential recovery proceedings by the Bank in the Cook Islands. \par \par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid1784200\charrsid4945171 Standard of Proof of Fraud Required for Disclosure \par \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6361135\charrsid4945171 [46] }{\fs24\lang2057\langfe1033\langnp2057\insrsid1784200\charrsid4945171 The tes}{\fs24\lang2057\langfe1033\langnp2057\insrsid6361135\charrsid4945171 t has been variously described.}{ \fs24\lang2057\langfe1033\langnp2057\insrsid1784200\charrsid4945171 It is clear that a mere allegation of fraud is insufficient. There must be }{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{ \fs24\lang2057\langfe1033\langnp2057\insrsid1784200\charrsid4945171 something to give colour to the charge}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid1784200\charrsid4945171 (Viscount Finlay in }{\i\fs24\lang2057\langfe1033\langnp2057\insrsid1784200\charrsid4945171 O}{\i\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\i\fs24\lang2057\langfe1033\langnp2057\insrsid1784200\charrsid4945171 Rourke}{ \fs24\lang2057\langfe1033\langnp2057\insrsid6361135\charrsid4945171 at page 604).}{\fs24\lang2057\langfe1033\langnp2057\insrsid1784200\charrsid4945171 How much colour is required must in the end be a question of discretion on the}{ \fs24\lang2057\langfe1033\langnp2057\insrsid6361135\charrsid4945171 facts of each particular case.}{\fs24\lang2057\langfe1033\langnp2057\insrsid1784200\charrsid4945171 Viscount Finlay said (page 604): \par \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5994196 {\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid1784200\charrsid4945171 [T]here must further be }{ \b\fs24\lang2057\langfe1033\langnp2057\insrsid1784200\charrsid4945171 some}{\fs24\lang2057\langfe1033\langnp2057\insrsid1784200\charrsid4945171 prima facie evidence that [the allegation of fraud] has some foundation in fact.}{ \fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid1784200\charrsid4945171 (Emphasis added.) \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7159775 {\fs24\lang2057\langfe1033\langnp2057\insrsid1784200\charrsid4945171 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1784200 {\fs24\lang2057\langfe1033\langnp2057\insrsid15550458\charrsid4945171 On a literal reading, this}{\fs24\lang2057\langfe1033\langnp2057\insrsid5994196 appears to be a liberal test. }{\fs24\lang2057\langfe1033\langnp2057\insrsid15550458\charrsid4945171 In contrast, Lord Denning M}{\fs24\lang2057\langfe1033\langnp2057\insrsid6361135\charrsid4945171 R}{ \fs24\lang2057\langfe1033\langnp2057\insrsid15550458\charrsid4945171 said in }{\i\fs24\lang2057\langfe1033\langnp2057\insrsid11032643\charrsid4945171 Buttes Gas and Oil Co v Hammer (}{ \i\fs24\lang2057\langfe1033\langnp2057\insrsid15550458\charrsid4945171 No.3)}{\fs24\lang2057\langfe1033\langnp2057\insrsid15550458\charrsid4945171 [1980] 3 All ER 475 at 486: \par \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5994196 {\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid15550458\charrsid4945171 No privilege can be invoked so as}{\fs24\lang2057\langfe1033\langnp2057\insrsid1714666\charrsid4945171 to cover up fraud or iniquity.}{\fs24\lang2057\langfe1033\langnp2057\insrsid15550458\charrsid4945171 But this principle must not b}{ \fs24\lang2057\langfe1033\langnp2057\insrsid1714666\charrsid4945171 e carried out too far.}{\fs24\lang2057\langfe1033\langnp2057\insrsid15550458\charrsid4945171 No person faced with an allegation of fraud cou}{ \fs24\lang2057\langfe1033\langnp2057\insrsid1714666\charrsid4945171 ld safely ask for legal advice.}{\fs24\lang2057\langfe1033\langnp2057\insrsid15550458\charrsid4945171 To do away with the privilege at the discovery stage there must be }{ \fs24\ul\lang2057\langfe1033\langnp2057\insrsid15550458\charrsid4945171 strong evidence of fraud}{\fs24\lang2057\langfe1033\langnp2057\insrsid1714666\charrsid4945171 such that the court can say:}{ \fs24\lang2057\langfe1033\langnp2057\insrsid15550458\charrsid4945171 }{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid15550458\charrsid4945171 This is such an obvious fraud that he should not be allowed to shelter behind the cloak of privilege}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid15550458\charrsid4945171 .}{ \fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid1929213\charrsid4945171 (Empha}{\fs24\lang2057\langfe1033\langnp2057\insrsid15550458\charrsid4945171 sis added)}{ \fs24\lang2057\langfe1033\langnp2057\insrsid1784200\charrsid4945171 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7214132 {\fs24\lang2057\langfe1033\langnp2057\insrsid15550458\charrsid4945171 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid15550458 {\fs24\lang2057\langfe1033\langnp2057\insrsid15550458\charrsid4945171 In the same case, Donaldson LJ said (page 490): \par \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5994196 {\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid15550458\charrsid4945171 [I] find it unnecessary to express any view on how strong a prima facie case of fraud is necessary to defeat a claim for disclosure based on legal professional privilege, but }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid15550458\charrsid4945171 something exceptional is called for}{\fs24\lang2057\langfe1033\langnp2057\insrsid15550458\charrsid4945171 .}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid15550458\charrsid4945171 (Emphasis added}{\fs24\lang2057\langfe1033\langnp2057\insrsid6951571\charrsid4945171 .}{\fs24\lang2057\langfe1033\langnp2057\insrsid15550458\charrsid4945171 ) \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid6951571 {\fs24\lang2057\langfe1033\langnp2057\insrsid15550458\charrsid4945171 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11610301 {\fs24\lang2057\langfe1033\langnp2057\insrsid15550458\charrsid4945171 [47}{\fs24\lang2057\langfe1033\langnp2057\insrsid6951571\charrsid4945171 ] However}{ \fs24\lang2057\langfe1033\langnp2057\insrsid15550458\charrsid4945171 , some judges have taken a more relaxed view of the test. Vinelott J suggested in }{\i\fs24\lang2057\langfe1033\langnp2057\insrsid15550458\charrsid4945171 Derby & Co Ltd v Weldon (No.7)} {\fs24\lang2057\langfe1033\langnp2057\insrsid15550458\charrsid4945171 [1990] 2 All ER 161 at 177 that these differing formulae may be: \par \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5994196 {\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid15550458\charrsid4945171 \'85a }{ \fs24\lang2057\langfe1033\langnp2057\insrsid7159775\charrsid4945171 continuous}{\fs24\lang2057\langfe1033\langnp2057\insrsid15550458\charrsid4945171 spectrum and it is impossible to, as it were, calibrate or express in any simple formula the strength of the case that the plaintiff must show in each of these categories.}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{ \fs24\lang2057\langfe1033\langnp2057\insrsid15550458\charrsid4945171 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7159775 {\fs24\lang2057\langfe1033\langnp2057\insrsid15550458\charrsid4945171 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid15550458 {\fs24\lang2057\langfe1033\langnp2057\insrsid15550458\charrsid4945171 Additionally, in }{\i\fs24\lang2057\langfe1033\langnp2057\insrsid15550458\charrsid4945171 Matua Finance Ltd v Equiticorp Industries Group Ltd}{\fs24\lang2057\langfe1033\langnp2057\insrsid15550458\charrsid4945171 [1993] 3 NZLR 650 at 653 the New Zealand Court of Appeal doubted whether complete precision is possible and concluded that (page 654): \par \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5994196 {\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid15550458\charrsid4945171 No more than a prima facie threshold has to be crossed}{\fs24\lang2057\langfe1033\langnp2057\insrsid5587540\charrsid4945171 . \'85 [}{\fs24\lang2057\langfe1033\langnp2057\insrsid15550458\charrsid4945171 the judge] is deciding only that there is or is not a sufficient indication of fraud as alleged to justify overriding the privilege in the paramount interests of justice and truth, so allowing a fu ll examination of the allegation at the trial on all the relevant evidence.}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid15550458\charrsid4945171 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid15550458 {\fs24\lang2057\langfe1033\langnp2057\insrsid15550458\charrsid4945171 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid14237143\charrsid4945171 [48}{\fs24\lang2057\langfe1033\langnp2057\insrsid3435778\charrsid4945171 ] A}{\fs24\lang2057\langfe1033\langnp2057\insrsid14237143\charrsid4945171 prima facie case involves such evidence as is sufficient to establish the group or chain of facts constituting the party}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{ \fs24\lang2057\langfe1033\langnp2057\insrsid14237143\charrsid4945171 s claim and which if not rebutted or contradicted will remain sufficient to sust}{\fs24\lang2057\langfe1033\langnp2057\insrsid853375\charrsid4945171 ain judgment for the Claimant. }{ \fs24\lang2057\langfe1033\langnp2057\insrsid14237143\charrsid4945171 To establish a case of fraud under section 13B,}{\fs24\lang2057\langfe1033\langnp2057\insrsid5994196 }{\fs24\lang2057\langfe1033\langnp2057\insrsid14237143\charrsid4945171 the fraud must be }{\fs24\lang2057\langfe1033\langnp2057\insrsid853375\charrsid4945171 proved beyond reasonable doubt.}{\fs24\lang2057\langfe1033\langnp2057\insrsid14237143\charrsid4945171 For this reason the Cook Islands}{ \fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid14237143\charrsid4945171 asset protection legislation requires in my view a possible }{ \fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid14237143\charrsid4945171 raising of the bar}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{ \fs24\lang2057\langfe1033\langnp2057\insrsid14237143\charrsid4945171 in terms of the standard of proof of fraud required before disclosure will be ordered, at least compared to the less stringent test es}{ \fs24\lang2057\langfe1033\langnp2057\insrsid11032643\charrsid4945171 poused by Viscount Finlay in }{\i\fs24\lang2057\langfe1033\langnp2057\insrsid11032643\charrsid4945171 O}{\i\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{ \i\fs24\lang2057\langfe1033\langnp2057\insrsid11032643\charrsid4945171 R}{\i\fs24\lang2057\langfe1033\langnp2057\insrsid14237143\charrsid4945171 ourke v Darbishire}{\fs24\lang2057\langfe1033\langnp2057\insrsid3302851\charrsid4945171 [1920] AC 581.}{ \fs24\lang2057\langfe1033\langnp2057\insrsid14237143\charrsid4945171 The standard should be that proposed by the New Zealand Law Commission and referred to in paragraph 40 above, namely a strong prima facie case of fraud or dishonest purpose, or as Lord Wrenbury put it in }{ \i\fs24\lang2057\langfe1033\langnp2057\insrsid14237143\charrsid4945171 O}{\i\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\i\fs24\lang2057\langfe1033\langnp2057\insrsid14237143\charrsid4945171 Rourke}{ \fs24\lang2057\langfe1033\langnp2057\insrsid14237143\charrsid4945171 (as cited below in paragraph 52) }{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid14237143\charrsid4945171 a strong probability that there was fraud.}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid15550458\charrsid4945171 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid14237143\charrsid4945171 \par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid14237143\charrsid4945171 Standard of Proof of Fraud Required Before a Judge will Exercise Power of Inspection \par \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3302851\charrsid4945171 [49] }{\fs24\lang2057\langfe1033\langnp2057\insrsid14237143\charrsid4945171 Counsel for the Plaintiff relied upon the following passages from the New Zealand Court of Appeal}{ \fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid14237143\charrsid4945171 s judgment in }{\i\fs24\lang2057\langfe1033\langnp2057\insrsid14237143\charrsid4945171 Seamar Holdings Ltd v Kupe Group Ltd}{\fs24\lang2057\langfe1033\langnp2057\insrsid14237143\charrsid4945171 [1995] 2 NZLR 274 at 278 -279: \par \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid2373248 {\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid14237143\charrsid4945171 Accordingly there seems to be no authority directly on the point of whether a Judge must be satisfied }{\fs24\lang2057\langfe1033\langnp2057\insrsid3876713\charrsid4945171 (and}{\fs24\lang2057\langfe1033\langnp2057\insrsid14237143\charrsid4945171 if so to what degree) that there is or may be fraud before he might exercise the right to inspect documents to determine whether they should be open to inspection by the other parties. \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7214132 {\fs24\lang2057\langfe1033\langnp2057\insrsid14237143\charrsid4945171 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid2373248 {\fs24\lang2057\langfe1033\langnp2057\insrsid14237143\charrsid4945171 If it were correct that the Judge must find sufficient evidence the fraud entirely outside of the documents before overruling the claim for privilege it would be pointless inspecting the documents at al}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3876713\charrsid4945171 l.}{\fs24\lang2057\langfe1033\langnp2057\insrsid14237143\charrsid4945171 But we were referred to no authority requiring a threshold finding of prima facie fraud }{ \fs24\lang2057\langfe1033\langnp2057\insrsid3876713\charrsid4945171 entirely outside the document. }{\i\fs24\lang2057\langfe1033\langnp2057\insrsid14237143\charrsid4945171 R v Governor of Pentonville Prison, ex parte Osman}{ \fs24\lang2057\langfe1033\langnp2057\insrsid14237143\charrsid4945171 is to the contrary and is treated as authoritative on the point: see Phipson on Evide}{\fs24\lang2057\langfe1033\langnp2057\insrsid7086206\charrsid4945171 nce (148 ed 1990) para 20-26. I}{\fs24\lang2057\langfe1033\langnp2057\insrsid14237143\charrsid4945171 n these days when greater openness in litigation is required and where Rule 311 gives an unfettered right to inspect, good reason would be artificial in ruling on a dispu ted claim to privilege to seek draw a distinction between evidence of fraud and documents made in furtherance of it so as to permit judicial inspection of the documents for one purpose but not the other\'85}{ \fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid7086206\charrsid4945171 .}{\fs24\lang2057\langfe1033\langnp2057\insrsid14237143\charrsid4945171 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7214132 {\fs24\lang2057\langfe1033\langnp2057\insrsid14237143\charrsid4945171 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid2373248 {\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid14237143\charrsid4945171 A judge will not automatically inspect but as a matter of judgment will no doubt satisfy himself or herself that the circumstances warrant exercising the power of inspection and that it }{ \fs24\lang2057\langfe1033\langnp2057\insrsid7086206\charrsid4945171 is likely to be of assistance. }{\fs24\lang2057\langfe1033\langnp2057\insrsid14237143\charrsid4945171 We see no reason to impose anything more.}{ \fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid14237143\charrsid4945171 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7214132 {\fs24\lang2057\langfe1033\langnp2057\insrsid14237143\charrsid4945171 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid14237143 {\fs24\lang2057\langfe1033\langnp2057\insrsid14237143\charrsid4945171 [50}{\fs24\lang2057\langfe1033\langnp2057\insrsid853375\charrsid4945171 ] Since}{ \fs24\lang2057\langfe1033\langnp2057\insrsid14237143\charrsid4945171 Rule 311 of the High Court Rules is identical to Rule 143 of the Cook Islands Code of Civil Procedure, judicial inspection is a matter entirely within the judge}{ \fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid14237143\charrsid4945171 s discretion should it be necessary to determine the issue of disclosure one way or the other. \par \par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid14237143\charrsid4945171 The Facts}{\b\fs24\lang2057\langfe1033\langnp2057\insrsid15612266\charrsid4945171 }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid14237143\charrsid4945171 - Introduction \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid14237143\charrsid4945171 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8277520\charrsid4945171 [51]}{\fs24\lang2057\langfe1033\langnp2057\insrsid1773951\charrsid4945171 There are a number of preliminary matters which must be addressed before taking stock of the material that is legitimately before the Court and reaching a decision on whether the Plaintiff has established a strong prima facie case of fraud in the sense of dishonest purpose. In particular, the following issues arise: \par \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid2373248 {\fs24\lang2057\langfe1033\langnp2057\insrsid4619360\charrsid4945171 (a) what}{\fs24\lang2057\langfe1033\langnp2057\insrsid1773951\charrsid4945171 weight, if any, can be placed on the decisions of Judge W and Judge Y (together }{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid1773951\charrsid4945171 the Maryland Decisions}{ \fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid1773951\charrsid4945171 );}{\fs24\lang2057\langfe1033\langnp2057\insrsid853375\charrsid4945171 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7214132 {\fs24\lang2057\langfe1033\langnp2057\insrsid4619360\charrsid4945171 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid2373248 {\fs24\lang2057\langfe1033\langnp2057\insrsid4619360\charrsid4945171 (b) should}{\fs24\lang2057\langfe1033\langnp2057\insrsid1773951\charrsid4945171 any weight by placed on the deposition of M; \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7214132 {\fs24\lang2057\langfe1033\langnp2057\insrsid4619360\charrsid4945171 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid2373248 {\fs24\lang2057\langfe1033\langnp2057\insrsid4619360\charrsid4945171 (c) }{\fs24\lang2057\langfe1033\langnp2057\insrsid1773951\charrsid4945171 should account be taken of the evidence filed for the Plaintiff in support of its Mareva Injunction application and does the grant of the Mareva Injunction itself support the Plaintiff}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 ' }{\fs24\lang2057\langfe1033\langnp2057\insrsid1773951\charrsid4945171 s allegation of a prima facie case of fraud; and \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7214132 {\fs24\lang2057\langfe1033\langnp2057\insrsid4619360\charrsid4945171 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid2373248 {\fs24\lang2057\langfe1033\langnp2057\insrsid4619360\charrsid4945171 (d) whether}{\fs24\lang2057\langfe1033\langnp2057\insrsid1773951\charrsid4945171 the natur e of the Defendants}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid1773951\charrsid4945171 claim to privilege on some documents is in itself corroborative of the Defendants}{ \fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid1773951\charrsid4945171 alleged knowledge that their actions were fraudulent. \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1773951 {\fs24\lang2057\langfe1033\langnp2057\insrsid1773951\charrsid4945171 \par [52}{\fs24\lang2057\langfe1033\langnp2057\insrsid4619360\charrsid4945171 ] In}{\fs24\lang2057\langfe1033\langnp2057\insrsid1773951\charrsid4945171 considering these matters it is to be remembered that this stage in the action is only an interlocutory one and the materials must be weighed, such as they are, without the bene}{\fs24\lang2057\langfe1033\langnp2057\insrsid13977890\charrsid4945171 fit of a formal trial process. }{ \fs24\lang2057\langfe1033\langnp2057\insrsid1773951\charrsid4945171 The approach of Lord Wrenbury in }{\i\fs24\lang2057\langfe1033\langnp2057\insrsid1773951\charrsid4945171 O}{\i\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{ \i\fs24\lang2057\langfe1033\langnp2057\insrsid1773951\charrsid4945171 Rourke v Darbishire}{\fs24\lang2057\langfe1033\langnp2057\insrsid1773951\charrsid4945171 [1920] AC 581 at 633: \par \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid2373248 {\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid1773951\charrsid4945171 If I may venture to express this in my own words I should say that to obtain discovery on the ground of fraud the plaintiff must show to the satisfactions of the Court good ground for saying that prima facie a state of things exists which, if not displaced at the trial, w}{ \fs24\lang2057\langfe1033\langnp2057\insrsid13977890\charrsid4945171 ill support a charge of fraud. }{\fs24\lang2057\langfe1033\langnp2057\insrsid1773951\charrsid4945171 This may }{\fs24\lang2057\langfe1033\langnp2057\insrsid13977890\charrsid4945171 be done in various }{\fs24\lang2057\langfe1033\langnp2057\insrsid1773951\charrsid4945171 ways-admissions on the pleadings of facts which go to show fraud-affidavits in some interlocutory proceedings which go to show fraud-possibly even without admission or affidavit allegations of facts which, if not disputed or met by other f acts, would lead a reasonable person to see, at any rate, a strong probability that there was fraud, may be taken }{\fs24\lang2057\langfe1033\langnp2057\insrsid13977890\charrsid4945171 by the Court to be sufficient. }{ \fs24\lang2057\langfe1033\langnp2057\insrsid1773951\charrsid4945171 Every case must be decided on its merits.}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid1773951\charrsid4945171 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2373248 {\fs24\lang2057\langfe1033\langnp2057\insrsid11943162\charrsid4945171 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11943162 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid11943162\charrsid4945171 Relevance of the Maryland Decisions \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid11943162\charrsid4945171 \par [53}{\fs24\lang2057\langfe1033\langnp2057\insrsid4619360\charrsid4945171 ] The}{\fs24\lang2057\langfe1033\langnp2057\insrsid11943162\charrsid4945171 plaintiff put forward the rulings of Judge W (of the Circuit Court) and Judge Y (of the United States Bankruptcy Court) that the establishment and endowment of the Trust by the Defendants}{\fs24\lang2057\langfe1033\langnp2057\insrsid16195770\charrsid4945171 constituted a fraudulent act. }{\fs24\lang2057\langfe1033\langnp2057\insrsid11943162\charrsid4945171 The specific statements within those judgments on which the Plaintiff relies are set out in the Plaintiff}{ \fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid11943162\charrsid4945171 s current application and are set out in paragraph 12 of this Judgment. \par \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid16195770\charrsid4945171 [54] }{\fs24\lang2057\langfe1033\langnp2057\insrsid11943162\charrsid4945171 Whether rulings of this kind can be recognized and taken into account at common law is conveniently discussed in Hill, }{\i\fs24\lang2057\langfe1033\langnp2057\insrsid11943162\charrsid4945171 International Commercial Disputes}{\fs24\lang2057\langfe1033\langnp2057\insrsid11943162\charrsid4945171 (2}{ \fs24\lang2057\langfe1033\super\langnp2057\insrsid11943162\charrsid4945171 nd}{\fs24\lang2057\langfe1033\langnp2057\insrsid16195770\charrsid4945171 Ed, 1998) at 12.3 and following. }{\fs24\lang2057\langfe1033\langnp2057\insrsid11943162\charrsid4945171 It is not proposed to take Judge W}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid11943162\charrsid4945171 s and Judge Y}{ \fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid11943162\charrsid4945171 s rulings into account for two reasons, neither of which involve a reflection on the quality of }{ \fs24\lang2057\langfe1033\langnp2057\insrsid16195770\charrsid4945171 the judgments. }{\fs24\lang2057\langfe1033\langnp2057\insrsid11943162\charrsid4945171 The first is that while this Court is asked to give a decision involving the same parties (at least insofar as the Bank and E and B are concerned), the present application involves different issues and different standards of proof an d falls to be determined on the basis of a different governing law from that addressed by Judge W and Judge Y. The common law requires identity of causes of action or issues: see Hill at 12.3.21. \par \par [55}{\fs24\lang2057\langfe1033\langnp2057\insrsid4619360\charrsid4945171 ] The}{\fs24\lang2057\langfe1033\langnp2057\insrsid11943162\charrsid4945171 affidavit of J, the lead litigation counsel for E and B in the United States who has appeared on their behalf before both Judge W and Judge Y, sets out some}{\fs24\lang2057\langfe1033\langnp2057\insrsid12330625\charrsid4945171 of the parameters and circumstances within which the Judges evaluated the rights of the Plaintiff and E and B.}{\fs24\lang2057\langfe1033\langnp2057\insrsid15275065\charrsid4945171 }{\fs24\lang2057\langfe1033\langnp2057\insrsid12330625\charrsid4945171 It appears from J}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid12330625\charrsid4945171 s affidavit and the judgments themselves that their Honours}{ \fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid12330625\charrsid4945171 task differed from that of this Court in the following respects.}{ \fs24\lang2057\langfe1033\langnp2057\insrsid11943162\charrsid4945171 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid12330625\charrsid4945171 \par [56}{\fs24\lang2057\langfe1033\langnp2057\insrsid4619360\charrsid4945171 ] Firstly}{\fs24\lang2057\langfe1033\langnp2057\insrsid12330625\charrsid4945171 , it does not appear that the extent of the evidence before either Judge W or Judge Y was the same as }{\fs24\lang2057\langfe1033\langnp2057\insrsid15275065\charrsid4945171 the evidence before this Court.}{\fs24\lang2057\langfe1033\langnp2057\insrsid12330625\charrsid4945171 For example, Judge W referred to }{ \fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid12330625\charrsid4945171 unmistakable silence from E and B regarding what lawful purpose was serv}{ \fs24\lang2057\langfe1033\langnp2057\insrsid15275065\charrsid4945171 ed by establishing the Trust\'85}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid15275065\charrsid4945171 .}{ \fs24\lang2057\langfe1033\langnp2057\insrsid12330625\charrsid4945171 In contrast, this Court has the benefit of an explanation in paragraph 11 of B}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{ \fs24\lang2057\langfe1033\langnp2057\insrsid12330625\charrsid4945171 s affidavit dated 4 September 2002. \par \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid14237143 {\fs24\lang2057\langfe1033\langnp2057\insrsid14237143\charrsid4945171 [}{\fs24\lang2057\langfe1033\langnp2057\insrsid12330625\charrsid4945171 57}{ \fs24\lang2057\langfe1033\langnp2057\insrsid4619360\charrsid4945171 ] Secondly}{\fs24\lang2057\langfe1033\langnp2057\insrsid12330625\charrsid4945171 , both Judges were dealing with statutes whose genesis was}{ \fs24\lang2057\langfe1033\langnp2057\insrsid15275065\charrsid4945171 the Statute of Elizabeth 1571.}{\fs24\lang2057\langfe1033\langnp2057\insrsid12330625\charrsid4945171 The International Trusts Act, specifically section 13B(13), excludes the application of the Statute of Elizabeth to trusts registered after 1991}{\fs24\lang2057\langfe1033\langnp2057\insrsid15275065\charrsid4945171 .}{ \fs24\lang2057\langfe1033\langnp2057\insrsid12330625 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid2373248\charrsid4945171 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid12330625\charrsid4945171 [58}{\fs24\lang2057\langfe1033\langnp2057\insrsid4619360\charrsid4945171 ] Thirdly}{\fs24\lang2057\langfe1033\langnp2057\insrsid12330625\charrsid4945171 , whether the settling, establishment or any disposition to a trust is a fraudulent act under the International Trusts Act depends in part on whether the Settlor intended to defraud credit}{ \fs24\lang2057\langfe1033\langnp2057\insrsid15275065\charrsid4945171 ors. }{\fs24\lang2057\langfe1033\langnp2057\insrsid12330625\charrsid4945171 Intention to defraud was not a relevant factor in terms of the det}{ \fs24\lang2057\langfe1033\langnp2057\insrsid15275065\charrsid4945171 erminations of Judges W and Y. }{\fs24\lang2057\langfe1033\langnp2057\insrsid12330625\charrsid4945171 What may be termed fraudulent in the United States does not necessarily amount to fraud under Cook Islands law. \par \par [59}{\fs24\lang2057\langfe1033\langnp2057\insrsid4619360\charrsid4945171 ] Fourthly}{\fs24\lang2057\langfe1033\langnp2057\insrsid12330625\charrsid4945171 , it appears that Judge W}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{ \fs24\lang2057\langfe1033\langnp2057\insrsid12330625\charrsid4945171 s decision was of an interlocutory nature and therefore any finding of fraud was not a final decision but merely one that was a sufficient case to justify an interim injunction. \par \par [60}{\fs24\lang2057\langfe1033\langnp2057\insrsid4619360\charrsid4945171 ] Lastly}{\fs24\lang2057\langfe1033\langnp2057\insrsid12330625\charrsid4945171 , section 13D of the International Trusts Act 1984 provides inter alia that: \par \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid2373248 {\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid12330625\charrsid4945171 \'85no proceedings for }{ \fs24\ul\lang2057\langfe1033\langnp2057\insrsid12330625\charrsid2373248 or in relation to}{\fs24\lang2057\langfe1033\langnp2057\insrsid12330625\charrsid4945171 the\'85recogn ition of a judgment obtained in a jurisdiction other than the Cook Islands against any interested party shall be in any way entertained, recognized or enforced by any Court of the Cook Islands to the extent that the Judgment- \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7214132 {\fs24\lang2057\langfe1033\langnp2057\insrsid12330625\charrsid4945171 \par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid2373248 {\fs24\lang2057\langfe1033\langnp2057\insrsid15275065\charrsid4945171 (a) is}{\fs24\lang2057\langfe1033\langnp2057\insrsid12330625\charrsid4945171 based upon the application of any law inconsistent with the provisions of this Act\'85}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid15275065\charrsid4945171 . (}{ \fs24\lang2057\langfe1033\langnp2057\insrsid12330625\charrsid4945171 Emphasis added}{\fs24\lang2057\langfe1033\langnp2057\insrsid15275065\charrsid4945171 .}{\fs24\lang2057\langfe1033\langnp2057\insrsid12330625\charrsid4945171 ) \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2373248 {\fs24\lang2057\langfe1033\langnp2057\insrsid12330625\charrsid4945171 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12330625 {\fs24\lang2057\langfe1033\langnp2057\insrsid12330625\charrsid4945171 [61}{\fs24\lang2057\langfe1033\langnp2057\insrsid4619360\charrsid4945171 ] The}{ \fs24\lang2057\langfe1033\langnp2057\insrsid12330625\charrsid4945171 wording of this provision is sufficiently wide to cover the use of the U.S}{\fs24\lang2057\langfe1033\langnp2057\insrsid7552713\charrsid4945171 .}{ \fs24\lang2057\langfe1033\langnp2057\insrsid12330625\charrsid4945171 decision which the plaintiff proposes in this interlocutory matter. \par \par [62}{\fs24\lang2057\langfe1033\langnp2057\insrsid4619360\charrsid4945171 ] For}{\fs24\lang2057\langfe1033\langnp2057\insrsid12330625\charrsid4945171 these reas ons, the decisions of Judge W and Judge Y do not assist me in determining pursuant to Cook Islands law whether there is a prima facie case of fraud sufficient to displace the privilege to which the Defendants would otherwise be entitled in this case. \par \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11032643 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid12330625\charrsid4945171 The Deposition of M \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12330625 {\fs24\lang2057\langfe1033\langnp2057\insrsid12330625\charrsid4945171 \par [63}{\fs24\lang2057\langfe1033\langnp2057\insrsid4619360\charrsid4945171 ] The}{\fs24\lang2057\langfe1033\langnp2057\insrsid12330625\charrsid4945171 deposition of M is not entitled to any wei}{ \fs24\lang2057\langfe1033\langnp2057\insrsid6782345\charrsid4945171 ght in the present application.}{\fs24\lang2057\langfe1033\langnp2057\insrsid12330625\charrsid4945171 M is a former employee of the Colorado law firm engaged by the First Defe}{ \fs24\lang2057\langfe1033\langnp2057\insrsid7430559\charrsid4945171 ndants to establish the Trust. }{\fs24\lang2057\langfe1033\langnp2057\insrsid12330625\charrsid4945171 In a deposition given in the U.S}{ \fs24\lang2057\langfe1033\langnp2057\insrsid7552713\charrsid4945171 .}{\fs24\lang2057\langfe1033\langnp2057\insrsid12330625\charrsid4945171 proceedings M clai med that certain partners at his former firm had expressed concern about the legitimacy or propriety of the establish}{\fs24\lang2057\langfe1033\langnp2057\insrsid7430559\charrsid4945171 ment and funding of the Trust. }{ \fs24\lang2057\langfe1033\langnp2057\insrsid12330625\charrsid4945171 The Plaintiff points to M}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid12330625\charrsid4945171 s allegations as supporting the likelihood that the Trust was }{\fs24\lang2057\langfe1033\langnp2057\insrsid7430559\charrsid4945171 set up for fraudulent purposes.}{\fs24\lang2057\langfe1033\langnp2057\insrsid12330625\charrsid4945171 The First Defendants have filed affidavits from the partners concerned, a K and L, who both deny any concern about the propriety of the Trust and deny making any statements to the contrary to M. \par \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid2763228\charrsid4945171 [64] }{\fs24\lang2057\langfe1033\langnp2057\insrsid12330625\charrsid4945171 Quite apart from the inherent nature of a }{ \fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid12330625\charrsid4945171 deposition}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{ \fs24\lang2057\langfe1033\langnp2057\insrsid12330625\charrsid4945171 in American civil procedure \endash a procedure alien to New Zealand or Cook Islands law \endash it was open to the Plaintiff to file an affidavit from M if it wished his evi}{ \fs24\lang2057\langfe1033\langnp2057\insrsid7430559\charrsid4945171 dence to be taken into account.}{\fs24\lang2057\langfe1033\langnp2057\insrsid12330625\charrsid4945171 In the absence of such an affidavit, all the Court has before it are t}{ \fs24\lang2057\langfe1033\langnp2057\insrsid7430559\charrsid4945171 he sworn denials from K and L. }{\fs24\lang2057\langfe1033\langnp2057\insrsid12330625\charrsid4945171 Those are accepted for the purpose of this decision. \par \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid2763228\charrsid4945171 [65]}{\fs24\lang2057\langfe1033\langnp2057\insrsid12330625\charrsid4945171 Further, the Defendants have filed affidavits from B (paragraph 13) and O (E and B}{ \fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid12330625\charrsid4945171 s commercial attorney in Maryland \endash paragraph 15) asserting that neither they nor any other atto}{ \fs24\lang2057\langfe1033\langnp2057\insrsid7430559\charrsid4945171 rney is O}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid7430559\charrsid4945171 s firm spoke with M. }{ \fs24\lang2057\langfe1033\langnp2057\insrsid12330625\charrsid4945171 Anything M has to say about E and B}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid12330625\charrsid4945171 s intention in setting up the Trust is plainly hearsay. \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid12912328\charrsid4945171 \par [66] Finally, K and L also set out various details surroundin}{\fs24\lang2057\langfe1033\langnp2057\insrsid7430559\charrsid4945171 g M}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{ \fs24\lang2057\langfe1033\langnp2057\insrsid7430559\charrsid4945171 s departure from the firm. }{\fs24\lang2057\langfe1033\langnp2057\insrsid12912328\charrsid4945171 It is n ot necessary to go into the details, but without any sworn version of events from M, the matters raised by K and L are sufficient to give me concern about the reliability of M}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{ \fs24\lang2057\langfe1033\langnp2057\insrsid12912328\charrsid4945171 s account as disclosed in his deposition. \par \par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid12912328\charrsid4945171 Affidavits in Support of and the Granting of Mareva Injunction \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid12912328\charrsid4945171 \par [67}{\fs24\lang2057\langfe1033\langnp2057\insrsid2763228\charrsid4945171 ] The}{\fs24\lang2057\langfe1033\langnp2057\insrsid2373248 plaintiff filed an ex-}{\fs24\lang2057\langfe1033\langnp2057\insrsid12912328\charrsid4945171 parte application for a Mareva Injunction on 28 June 2001}{\fs24\lang2057\langfe1033\langnp2057\insrsid7430559\charrsid4945171 .}{\fs24\lang2057\langfe1033\langnp2057\insrsid12912328\charrsid4945171 Affidavits of F dated 28 June 2001 and N were filed}{ \fs24\lang2057\langfe1033\langnp2057\insrsid7430559\charrsid4945171 in support of the application.}{\fs24\lang2057\langfe1033\langnp2057\insrsid12912328\charrsid4945171 The significant affidavit for present purposes is that of F. \par \par [68}{\fs24\lang2057\langfe1033\langnp2057\insrsid2763228\charrsid4945171 ] I}{\fs24\lang2057\langfe1033\langnp2057\insrsid12912328\charrsid4945171 am prepared to look at these affidavits and take them into account for }{ \fs24\lang2057\langfe1033\langnp2057\insrsid7430559\charrsid4945171 the purposes of this decision. }{\fs24\lang2057\langfe1033\langnp2057\insrsid12912328\charrsid4945171 They were sworn a}{ \fs24\lang2057\langfe1033\langnp2057\insrsid7430559\charrsid4945171 nd filed well over a year ago. }{\fs24\lang2057\langfe1033\langnp2057\insrsid12912328\charrsid4945171 Where the First Defendants have not contested any matter to which F deposes, I have taken it to be reliable evidence of the particular fact for the purpose of deciding this interlocutory application. \par \par [69}{\fs24\lang2057\langfe1033\langnp2057\insrsid2763228\charrsid4945171 ] However}{\fs24\lang2057\langfe1033\langnp2057\insrsid12912328\charrsid4945171 , the fact that a Mareva Injunction was granted has little or no bearing on the merits of the present application. This is for the obvious reason that the application was, as usual, made an}{ \fs24\lang2057\langfe1033\langnp2057\insrsid9114807\charrsid4945171 d granted on an ex parte basis.}{\fs24\lang2057\langfe1033\langnp2057\insrsid12912328\charrsid4945171 This Court now has before it consid erable additional material, being in large part the affidavits filed on behalf of the First Defendants. This mat}{\fs24\lang2057\langfe1033\langnp2057\insrsid9114807\charrsid4945171 erial was not before Greig CJ. }{ \fs24\lang2057\langfe1033\langnp2057\insrsid12912328\charrsid4945171 In addition, factors such as those that go to the balance of convenience and to a lesser extent some factors tha t go to the overall justice of the case when dealing with an application for a Mareva Injunction are not matters that I need to weigh in order to reach a conclusion about the present application. \par \par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid12912328\charrsid4945171 Whether the Defendants}{\b\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\b\fs24\lang2057\langfe1033\langnp2057\insrsid12912328\charrsid4945171 Claim of Litigation Privilege Corroborates the Allegation of Fraudulent Knowledge \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid12912328\charrsid4945171 \par [70}{\fs24\lang2057\langfe1033\langnp2057\insrsid2763228\charrsid4945171 ] For}{\fs24\lang2057\langfe1033\langnp2057\insrsid12912328\charrsid4945171 the Plaintiff, Mr Fardell submitted: \par \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid2373248 {\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid12912328\charrsid4945171 \'85 the nature of the privilege claimed is in itself corroborative of the defendan}{\fs24\lang2057\langfe1033\langnp2057\insrsid9114807\charrsid4945171 ts}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{ \fs24\lang2057\langfe1033\langnp2057\insrsid9114807\charrsid4945171 knowledge of their action. }{\fs24\lang2057\langfe1033\langnp2057\insrsid12912328\charrsid4945171 In the main the documents}{ \fs24\lang2057\langfe1033\langnp2057\insrsid9114807\charrsid4945171 claim a privilege marked }{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid9114807\charrsid4945171 C}{ \fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid9114807\charrsid4945171 . }{\fs24\lang2057\langfe1033\langnp2057\insrsid12912328\charrsid4945171 Class }{ \fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid12912328\charrsid4945171 C}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{ \fs24\lang2057\langfe1033\langnp2057\insrsid12912328\charrsid4945171 falls within the litigation privilege claim as defined on pag}{\fs24\lang2057\langfe1033\langnp2057\insrsid9114807\charrsid4945171 e 23 of the list of documents. }{ \fs24\lang2057\langfe1033\langnp2057\insrsid12912328\charrsid4945171 Accordingly E and B are asserting that they were contemplating this litigation at the time of setting up the Trust (refer doc 289 -291 being dated 22 May 2000}{ \fs24\lang2057\langfe1033\langnp2057\insrsid9114807\charrsid4945171 ).}{\fs24\lang2057\langfe1033\langnp2057\insrsid12912328\charrsid4945171 In other words the defendants contemplated being sued for fraudulent conveyances sevens month [sic] before the plaintiffs were ever aware of the cause of action.}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{ \fs24\lang2057\langfe1033\langnp2057\insrsid12912328\charrsid4945171 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12912328 {\fs24\lang2057\langfe1033\langnp2057\insrsid12912328\charrsid4945171 \par [71}{\fs24\lang2057\langfe1033\langnp2057\insrsid2763228\charrsid4945171 ] The}{\fs24\lang2057\langfe1033\langnp2057\insrsid12912328\charrsid4945171 document to which the Plaintiff refers is listed as }{ \fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid12912328\charrsid4945171 O Notes re: birthdates and fami}{\fs24\lang2057\langfe1033\langnp2057\insrsid9114807\charrsid4945171 ly Trusts 22 May 2000}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid9114807\charrsid4945171 . }{\fs24\lang2057\langfe1033\langnp2057\insrsid12912328\charrsid4945171 The First Defendants and the second-named Second}{\fs24\lang2057\langfe1033\langnp2057\insrsid4268243\charrsid4945171 Defendant, D, claim three separate heads of privilege in respect of documents contai}{ \fs24\lang2057\langfe1033\langnp2057\insrsid9114807\charrsid4945171 ned in their list of documents.}{\fs24\lang2057\langfe1033\langnp2057\insrsid4268243\charrsid4945171 The categories of privilege are described as follows:}{ \fs24\lang2057\langfe1033\langnp2057\insrsid12912328\charrsid4945171 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid4268243\charrsid4945171 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid2373248 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\b\fs24\lang2057\langfe1033\langnp2057\insrsid4268243\charrsid4945171 1}{ \b\fs24\lang2057\langfe1033\langnp2057\insrsid9114807\charrsid4945171 . Legal}{\b\fs24\lang2057\langfe1033\langnp2057\insrsid4268243\charrsid4945171 Professional Privilege \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7214132 {\fs24\lang2057\langfe1033\langnp2057\insrsid3178470\charrsid4945171 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid2373248 {\fs24\lang2057\langfe1033\langnp2057\insrsid3178470\charrsid4945171 a) The documents marked }{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3178470\charrsid4945171 A}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid3178470\charrsid4945171 consist of: \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7214132 {\fs24\lang2057\langfe1033\langnp2057\insrsid4268243\charrsid4945171 \par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid2373248 {\fs24\lang2057\langfe1033\langnp2057\insrsid9114807\charrsid4945171 (i) communication}{\fs24\lang2057\langfe1033\langnp2057\insrsid2373248 s}{ \fs24\lang2057\langfe1033\langnp2057\insrsid4268243\charrsid4945171 or records of communications between the 1}{\fs24\lang2057\langfe1033\super\langnp2057\insrsid2758548\charrsid4945171 st}{ \fs24\lang2057\langfe1033\langnp2057\insrsid2758548\charrsid4945171 }{\fs24\lang2057\langfe1033\langnp2057\insrsid4268243\charrsid4945171 defendants and the 2}{\fs24\lang2057\langfe1033\super\langnp2057\insrsid4268243\charrsid4945171 nd}{ \fs24\lang2057\langfe1033\langnp2057\insrsid4268243\charrsid4945171 named 2}{\fs24\lang2057\langfe1033\super\langnp2057\insrsid4268243\charrsid4945171 nd}{\fs24\lang2057\langfe1033\langnp2057\insrsid4268243\charrsid4945171 defendant and their legal advisers to provide instructions to, and receive instructions from, their legal advisers; and \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7214132 {\fs24\lang2057\langfe1033\langnp2057\insrsid9114807\charrsid4945171 \par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid2373248 {\fs24\lang2057\langfe1033\langnp2057\insrsid3178470\charrsid4945171 (ii) communications or records of communications between legal advisers relating to the provision of legal advice. \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7214132 {\fs24\lang2057\langfe1033\langnp2057\insrsid3178470\charrsid4945171 \par }\pard \ql \li709\ri0\widctlpar\faauto\adjustright\rin0\lin709\itap0\pararsid2373248 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid3178470\charrsid4945171 2. Litigation Privilege \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5059201 {\fs24\lang2057\langfe1033\langnp2057\insrsid3178470\charrsid4945171 \par }\pard \ql \li709\ri0\widctlpar\faauto\adjustright\rin0\lin709\itap0\pararsid2373248 {\fs24\lang2057\langfe1033\langnp2057\insrsid3178470\charrsid4945171 The documents classified under }{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid3178470\charrsid4945171 litigation privilege}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid3178470\charrsid4945171 were made after this proceeding was in contemplation and for the purpose of enabling the legal advisers to advise the 1}{\fs24\lang2057\langfe1033\super\langnp2057\insrsid3178470\charrsid4945171 st}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3178470\charrsid4945171 defendants and 2}{\fs24\lang2057\langfe1033\super\langnp2057\insrsid3178470\charrsid4945171 nd}{\fs24\lang2057\langfe1033\langnp2057\insrsid3178470\charrsid4945171 named 2}{ \fs24\lang2057\langfe1033\super\langnp2057\insrsid3178470\charrsid4945171 nd}{\fs24\lang2057\langfe1033\langnp2057\insrsid3178470\charrsid4945171 defendant and conduct their defence. \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7214132 {\fs24\lang2057\langfe1033\langnp2057\insrsid3178470\charrsid4945171 \par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid2373248 {\fs24\lang2057\langfe1033\langnp2057\insrsid3112485\charrsid4945171 a) The}{\fs24\lang2057\langfe1033\langnp2057\insrsid3178470\charrsid4945171 documents marked }{ \fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid3178470\charrsid4945171 B}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3178470\charrsid4945171 consist of: \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5059201 {\fs24\lang2057\langfe1033\langnp2057\insrsid3178470\charrsid4945171 \par }\pard \ql \li2160\ri0\widctlpar\faauto\adjustright\rin0\lin2160\itap0\pararsid2373248 {\fs24\lang2057\langfe1033\langnp2057\insrsid5275222\charrsid4945171 (i) communications}{\fs24\lang2057\langfe1033\langnp2057\insrsid3178470\charrsid4945171 or records of communications between agents for the 1}{\fs24\lang2057\langfe1033\super\langnp2057\insrsid3178470\charrsid4945171 st}{\fs24\lang2057\langfe1033\langnp2057\insrsid3178470\charrsid4945171 defendants, 2}{ \fs24\lang2057\langfe1033\super\langnp2057\insrsid3178470\charrsid4945171 nd}{\fs24\lang2057\langfe1033\langnp2057\insrsid3178470\charrsid4945171 named 2}{\fs24\lang2057\langfe1033\super\langnp2057\insrsid3178470\charrsid4945171 nd}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3178470\charrsid4945171 defendant and their various legal advisers;}{\fs24\lang2057\langfe1033\langnp2057\insrsid6629562\charrsid4945171 }{\fs24\lang2057\langfe1033\langnp2057\insrsid3178470\charrsid4945171 or \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2373248 {\fs24\lang2057\langfe1033\langnp2057\insrsid3112485\charrsid4945171 \par }\pard \ql \li2160\ri0\widctlpar\faauto\adjustright\rin0\lin2160\itap0\pararsid2373248 {\fs24\lang2057\langfe1033\langnp2057\insrsid3112485\charrsid4945171 (ii) communications}{\fs24\lang2057\langfe1033\langnp2057\insrsid3178470\charrsid4945171 or records of communications between agents for the 1}{\fs24\lang2057\langfe1033\super\langnp2057\insrsid3178470\charrsid4945171 st}{\fs24\lang2057\langfe1033\langnp2057\insrsid3178470\charrsid4945171 defendants or 2}{ \fs24\lang2057\langfe1033\super\langnp2057\insrsid3178470\charrsid4945171 nd}{\fs24\lang2057\langfe1033\langnp2057\insrsid3178470\charrsid4945171 named 2}{\fs24\lang2057\langfe1033\super\langnp2057\insrsid3178470\charrsid4945171 nd}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3178470\charrsid4945171 defendant and the 1}{\fs24\lang2057\langfe1033\super\langnp2057\insrsid3178470\charrsid4945171 st}{\fs24\lang2057\langfe1033\langnp2057\insrsid3178470\charrsid4945171 defendants}{ \fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid3178470\charrsid4945171 and 2}{\fs24\lang2057\langfe1033\super\langnp2057\insrsid3178470\charrsid4945171 nd}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3178470\charrsid4945171 named 2}{\fs24\lang2057\langfe1033\super\langnp2057\insrsid3178470\charrsid4945171 nd}{\fs24\lang2057\langfe1033\langnp2057\insrsid3178470\charrsid4945171 defendant}{ \fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid3178470\charrsid4945171 s legal advisers. \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5059201 {\fs24\lang2057\langfe1033\langnp2057\insrsid3178470\charrsid4945171 \par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid2373248 {\fs24\lang2057\langfe1033\langnp2057\insrsid3112485\charrsid4945171 b)}{\fs24\lang2057\langfe1033\langnp2057\insrsid14222740 }{ \fs24\lang2057\langfe1033\langnp2057\insrsid3178470\charrsid4945171 The documents marked }{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid3178470\charrsid4945171 C}{ \fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid3178470\charrsid4945171 consist of the 1}{\fs24\lang2057\langfe1033\super\langnp2057\insrsid3178470\charrsid4945171 st}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3178470\charrsid4945171 defendants}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid3178470\charrsid4945171 and 2}{ \fs24\lang2057\langfe1033\super\langnp2057\insrsid3178470\charrsid4945171 nd}{\fs24\lang2057\langfe1033\langnp2057\insrsid3178470\charrsid4945171 named 2}{\fs24\lang2057\langfe1033\super\langnp2057\insrsid3178470\charrsid4945171 nd}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3178470\charrsid4945171 defendant}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid3178470\charrsid4945171 s}{ \fs24\lang2057\langfe1033\langnp2057\insrsid12072107\charrsid4945171 }{\fs24\lang2057\langfe1033\langnp2057\insrsid3178470\charrsid4945171 legal advisers}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3178470\charrsid4945171 briefs, file notes and internal memoranda.}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid3178470\charrsid4945171 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11610301 {\fs24\lang2057\langfe1033\langnp2057\insrsid12330625\charrsid4945171 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid12325329\charrsid4945171 [72}{\fs24\lang2057\langfe1033\langnp2057\insrsid15364256\charrsid4945171 ] The}{\fs24\lang2057\langfe1033\langnp2057\insrsid12325329\charrsid4945171 First Defendants}{ \fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid12325329\charrsid4945171 categorization of heads of privilege in general and the categorization of the specific document referred to by t}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3219642\charrsid4945171 he Plaintiff are somewhat odd. }{\fs24\lang2057\langfe1033\langnp2057\insrsid12325329\charrsid4945171 In relation to the specific document mentioned, neither the date nor the description of the document appears to support any claim for privilege on the basis that it was }{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{ \fs24\lang2057\langfe1033\langnp2057\insrsid12325329\charrsid4945171 made after this proceeding was in contemplation and for the purpose of enabling the legal advisers to advise the First Defendants and second named 2}{ \fs24\lang2057\langfe1033\super\langnp2057\insrsid12325329\charrsid4945171 nd}{\fs24\lang2057\langfe1033\langnp2057\insrsid12325329\charrsid4945171 Defend}{\fs24\lang2057\langfe1033\langnp2057\insrsid15364256\charrsid4945171 ant and conduct their defence }{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid3219642\charrsid4945171 .}{\fs24\lang2057\langfe1033\langnp2057\insrsid12325329\charrsid4945171 Further, from my perusal of the First Defendants}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid12325329\charrsid4945171 list of privileged documents, it appears that privilege has been claimed for the same reasons (for the purpose of defence to proceedings in contemplation) for a number of documents the descriptions of which appear to be nothing to do with the proceedings but rather to do with the establish}{ \fs24\lang2057\langfe1033\langnp2057\insrsid15364256\charrsid4945171 ment and funding of the Trust. }{\fs24\lang2057\langfe1033\langnp2057\insrsid12325329\charrsid4945171 For example, there are numerous entries where the category }{ \fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid12325329\charrsid4945171 C}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{ \fs24\lang2057\langfe1033\langnp2057\insrsid12325329\charrsid4945171 privilege is claimed for documents described as }{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{ \fs24\lang2057\langfe1033\langnp2057\insrsid12325329\charrsid4945171 O Notes re:}{\fs24\lang2057\langfe1033\langnp2057\insrsid6629562\charrsid4945171 }{\fs24\lang2057\langfe1033\langnp2057\insrsid12325329\charrsid4945171 Trust}{ \fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid12325329\charrsid4945171 or }{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{ \fs24\lang2057\langfe1033\langnp2057\insrsid12325329\charrsid4945171 O Notes re: Transfers to Trust}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid12325329\charrsid4945171 or, in the extreme, }{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid12325329\charrsid4945171 O Notes re: Art Appraisal}{ \fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid11278025\charrsid4945171 .}{\fs24\lang2057\langfe1033\langnp2057\insrsid12325329\charrsid4945171 There are numerous other examples. It is hard to see how an art appraisal can be a document made in contemplation of the present proceedings and for the purpose of conducting the Defendants}{ \fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid12325329\charrsid4945171 defence. \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid10447725\charrsid4945171 \par [73}{\fs24\lang2057\langfe1033\langnp2057\insrsid1190300\charrsid4945171 ] The}{\fs24\lang2057\langfe1033\langnp2057\insrsid10447725\charrsid4945171 confusion probably lies in the First Defendant}{ \fs24\lang2057\langfe1033\langnp2057\insrsid15364256\charrsid4945171 s}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid15364256\charrsid4945171 categorization of privilege.}{ \fs24\lang2057\langfe1033\langnp2057\insrsid10447725\charrsid4945171 The point is that all the different types of documents referred to in the First Defendants}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{ \fs24\lang2057\langfe1033\langnp2057\insrsid10447725\charrsid4945171 categorization in fact come under the heading }{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{ \fs24\lang2057\langfe1033\langnp2057\insrsid10447725\charrsid4945171 Legal Pro}{\fs24\lang2057\langfe1033\langnp2057\insrsid15364256\charrsid4945171 fessional Privilege}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{ \fs24\lang2057\langfe1033\langnp2057\insrsid4927014\charrsid4945171 .}{\fs24\lang2057\langfe1033\langnp2057\insrsid10447725\charrsid4945171 In New Zealand and Cook Islands law, }{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{ \fs24\lang2057\langfe1033\langnp2057\insrsid10447725\charrsid4945171 litigation privilege}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid10447725\charrsid4945171 is a useful (at times) subheading of legal professional privilege that is properly used to refer to privilege claimed in relation to communications between a client and/or the client}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '} {\fs24\lang2057\langfe1033\langnp2057\insrsid10447725\charrsid4945171 s legal advisers and }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid10447725\charrsid4945171 third parties}{\fs24\lang2057\langfe1033\langnp2057\insrsid10447725\charrsid4945171 . Such communications will be privileged if they are made for the dominant purpose of pending or contemplated litigation. \par \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid14025728\charrsid4945171 [74] }{\fs24\lang2057\langfe1033\langnp2057\insrsid10447725\charrsid4945171 In contrast, communications between a client and his or her legal advisers are always privileged (subject to the exception discussed in this judgment), regardless of whether any litigation is pending or in contemplation so long as the client intended the communication to be a confidential one and for the purpose of obtaining legal advice. If in fact litigation happens to be anticipated at the time the communication between a client and legal adviser is made, that simply go es to the question of whether the communication was intended to be confidential. So long as it was intended, the communication wa}{\fs24\lang2057\langfe1033\langnp2057\insrsid12483852\charrsid4945171 s intended to be confidential. }{ \fs24\lang2057\langfe1033\langnp2057\insrsid10447725\charrsid4945171 So long as it was so intended, the communication is privileged (again subject to the exception discussed herein). Lord Denning put it succinctly in }{ \i\fs24\lang2057\langfe1033\langnp2057\insrsid10447725\charrsid4945171 Buttes Gas and Oil Co v Hammer}{\fs24\lang2057\langfe1033\langnp2057\insrsid10447725\charrsid4945171 }{\i\fs24\lang2057\langfe1033\langnp2057\insrsid10447725\charrsid4945171 (}{ \i\fs24\lang2057\langfe1033\langnp2057\insrsid4853041\charrsid4945171 No.3)}{\fs24\lang2057\langfe1033\langnp2057\insrsid4853041\charrsid4945171 [1980] 3 All ER 475 at 484:}{\fs24\lang2057\langfe1033\langnp2057\insrsid10447725\charrsid4945171 \par \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid14222740 {\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid10447725\charrsid4945171 The first [category of privilege] is legal professional}{\fs24\lang2057\langfe1033\langnp2057\insrsid4853041\charrsid4945171 privilege properly so called. }{\fs24\lang2057\langfe1033\langnp2057\insrsid10447725\charrsid4945171 It extends to all communications between the client and his legal adviser for the purpose of obt}{\fs24\lang2057\langfe1033\langnp2057\insrsid4853041\charrsid4945171 aining advice.}{\fs24\lang2057\langfe1033\langnp2057\insrsid10447725\charrsid4945171 It exist whether litigation is anticipated or not.}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid10447725\charrsid4945171 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11610301 {\fs24\lang2057\langfe1033\langnp2057\insrsid10447725\charrsid4945171 \par See also }{\i\fs24\lang2057\langfe1033\langnp2057\insrsid10447725\charrsid4945171 Cross on Evidence}{\fs24\lang2057\langfe1033\langnp2057\insrsid10447725\charrsid4945171 (5}{\fs24\lang2057\langfe1033\super\langnp2057\insrsid10447725\charrsid4945171 th}{ \fs24\lang2057\langfe1033\langnp2057\insrsid10447725\charrsid4945171 NZ Ed, 1996) at 10.20. \par \par [75}{\fs24\lang2057\langfe1033\langnp2057\insrsid8329672\charrsid4945171 ] Accordingly}{\fs24\lang2057\langfe1033\langnp2057\insrsid10447725\charrsid4945171 there is no need for the First Defendants to divide client/legal adviser communications into those relating to instructions to and advice from their legal advisers (categorization }{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{ \fs24\lang2057\langfe1033\langnp2057\insrsid10447725\charrsid4945171 A}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid10447725\charrsid4945171 ) and those where the client/legal adviser communications occurred and were recorded once litigation was contemplated and for the purpose of defending that litigation (categorizations }{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 " }{\fs24\lang2057\langfe1033\langnp2057\insrsid10447725\charrsid4945171 B}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid10447725\charrsid4945171 and }{ \fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid10447725\charrsid4945171 C}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{ \fs24\lang2057\langfe1033\langnp2057\insrsid10447725\charrsid4945171 ). However, what is important in this context is not the niceties of delineation between different heads of privilege. What is releva nt is the scope of the fraud exception to all documents that come under the heading of legal professional privilege. It is to be noted, however, that in relation to the particular document identified by the Plaintiff, it is not appropriate to take much fr om it at this point. The explanation for the}{\fs24\lang2057\langfe1033\langnp2057\insrsid13578456\charrsid4945171 privilege classification for the document may lie in confusion relating to categories of privilege or differences in the law of privilege between the United States and the Cook Islands. As will be seen, nothing t urns on the significance of this particular point in any event.}{\fs24\lang2057\langfe1033\langnp2057\insrsid10447725\charrsid4945171 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid13578456\charrsid4945171 \par [76] What is important is the line to be drawn between documents subject to legal professional privilege that are in furtherance of a dishonest purpose as opposed to communications for the pu rpose of a defence after the alleged fraudulent or dishonest purpose has been attempted or achieved. This distinction does have an effect on the outcome of this application. \par \par [77] Finally, I }{\fs24\lang2057\langfe1033\langnp2057\insrsid14712536\charrsid4945171 do }{\fs24\lang2057\langfe1033\langnp2057\insrsid13578456\charrsid4945171 not overlook that Vinelott J referred to }{ \fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid13578456\charrsid4945171 legal advice obtaine d and documents coming into existence for the dominant purpose of being used in pending or contemplated proceedings}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{ \fs24\lang2057\langfe1033\langnp2057\insrsid13578456\charrsid4945171 as falling under a }{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid13578456\charrsid4945171 different head of privilege}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid13578456\charrsid4945171 in }{\i\fs24\lang2057\langfe1033\langnp2057\insrsid13578456\charrsid4945171 Derby & Co Ltd v Weldon}{\fs24\lang2057\langfe1033\langnp2057\insrsid13578456\charrsid4945171 }{\i\fs24\lang2057\langfe1033\langnp2057\insrsid13578456\charrsid4945171 (No.7)}{\fs24\lang2057\langfe1033\langnp2057\insrsid13578456\charrsid4945171 [1990] 3 All ER 161 at 178. With respect, in the context of }{\i\fs24\lang2057\langfe1033\langnp2057\insrsid13578456\charrsid4945171 Derby & Co Ltd v Weldon}{\fs24\lang2057\langfe1033\langnp2057\insrsid13578456\charrsid4945171 the Judge was referring to the limits of the exception to the privilege rather than attempting to delineate between particular heads of privilege within legal professional privilege. In my view, the better formulation of the lim its of the exception is that espoused by Stephin J in }{\i\fs24\lang2057\langfe1033\langnp2057\insrsid13578456\charrsid4945171 R v Cox and Railton}{\fs24\lang2057\langfe1033\langnp2057\insrsid13578456\charrsid4945171 (1884) 14 QBD 153 set out in paragraph 27 above. \par \par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid13578456\charrsid4945171 A Chronology Derived from the Affidavit Evidence \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid13578456\charrsid4945171 \par [78}{\fs24\lang2057\langfe1033\langnp2057\insrsid8329672\charrsid4945171 ] I}{\fs24\lang2057\langfe1033\langnp2057\insrsid13578456\charrsid4945171 am left with the matters deposed to in the affidavits of F Jr dated 28 June 2001 (filed in support of the Plaintiff}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid13578456\charrsid4945171 s application for a Mareva Injunction) and the affidavits filed for the First Defendants in opposition to the pre}{\fs24\lang2057\langfe1033\langnp2057\insrsid14712536\charrsid4945171 sent application from B and O. }{ \fs24\lang2057\langfe1033\langnp2057\insrsid13578456\charrsid4945171 The other affidavits filed for the First Defendants dealt with matters to which I have already referred. \par \par [79}{\fs24\lang2057\langfe1033\langnp2057\insrsid8329672\charrsid4945171 ] From}{\fs24\lang2057\langfe1033\langnp2057\insrsid13578456\charrsid4945171 these affidavits one may establish a }{\fs24\lang2057\langfe1033\langnp2057\insrsid14222740 chronology of what I consider (}{\fs24\lang2057\langfe1033\langnp2057\insrsid13578456\charrsid4945171 at this interim stage and for the purposes of this decision) to be the important events, none of which can be seriously disputed. \par \par }\trowd \irow0\irowband0\ts15\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid14222740\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt \brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3085\clshdrawnil \cellx2977\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth6155\clshdrawnil \cellx9132 \pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid11610301\yts15 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid4289756\charrsid4945171 April 1995 \endash Sept 1999\cell E and B}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid4289756\charrsid4945171 s company, P Inc, opened four stores}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 " }{\fs24\lang2057\langfe1033\langnp2057\insrsid4289756\charrsid4945171 [E affidavit paragraph 2].}{\fs24\lang2057\langfe1033\langnp2057\insrsid4945171\charrsid4945171 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid5853120\charrsid4945171 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 { \fs24\lang2057\langfe1033\langnp2057\insrsid4289756\charrsid4945171 \trowd \irow0\irowband0 \ts15\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid14222740\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3085\clshdrawnil \cellx2977\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth6155\clshdrawnil \cellx9132\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid11610301\yts15 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid4289756\charrsid4945171 24 March 1988\cell The Plaintiff made a line of credit available to P in total and not to exceed US$17 million. [F affidavit, paragraph 5].}{\fs24\lang2057\langfe1033\langnp2057\insrsid4945171\charrsid4945171 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid5853120\charrsid4945171 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 { \fs24\lang2057\langfe1033\langnp2057\insrsid4289756\charrsid4945171 \trowd \irow1\irowband1 \ts15\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid14222740\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3085\clshdrawnil \cellx2977\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth6155\clshdrawnil \cellx9132\row }\trowd \irow2\irowband2 \ts15\trgaph108\trrh840\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid14222740\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl \brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3085\clshdrawnil \cellx2977\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth6155\clshdrawnil \cellx9132\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid11610301\yts15 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid4289756\charrsid4945171 31 May 1999\cell The line of credit matured but was renewed pursuant to the terms of promissory note dated 31 May 1999 executed by P to the }{\fs24\lang2057\langfe1033\langnp2057\insrsid14222740\charrsid4945171 order of the Plaintiff [affidavit, paragraph 5].}{ \fs24\lang2057\langfe1033\langnp2057\insrsid4945171 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid14222740\charrsid4945171 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 { \fs24\lang2057\langfe1033\langnp2057\insrsid4289756\charrsid4945171 \trowd \irow2\irowband2 \ts15\trgaph108\trrh840\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid14222740\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl \brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3085\clshdrawnil \cellx2977\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth6155\clshdrawnil \cellx9132\row }\trowd \irow3\irowband3\ts15\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid14222740\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt \brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3085\clshdrawnil \cellx2977\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth6155\clshdrawnil \cellx9132 \pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid11610301\yts15 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid4289756\charrsid4945171 31 May 1999\cell E and B guaranteed payment to the Plaintiff of all indebtedness under the promissory note absolutely and unconditionally. [F affidavit, paragraph 6]. \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid5853120\charrsid4945171 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 { \fs24\lang2057\langfe1033\langnp2057\insrsid4289756\charrsid4945171 \trowd \irow3\irowband3 \ts15\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid14222740\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3085\clshdrawnil \cellx2977\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth6155\clshdrawnil \cellx9132\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid11610301\yts15 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid4289756\charrsid4945171 31 May 2000\cell The promissory note matured. As a result, all indebtedness to the Bank under the promissory note and the guarantee signed by E and B became immediately due and payable by P and E and B. The amount owing to the Bank under the promissory note at this point was approximately US$16.2 million [F affidavit, paragraph 7; O affidavit, paragraph 10]. \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid5853120\charrsid4945171 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 { \fs24\lang2057\langfe1033\langnp2057\insrsid4289756\charrsid4945171 \trowd \irow4\irowband4 \ts15\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid14222740\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3085\clshdrawnil \cellx2977\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth6155\clshdrawnil \cellx9132\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid11610301\yts15 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid4289756\charrsid4945171 5 June 2000\cell The Plaintiff demanded payment from P and E and B of the money owned under the promissory note before 5pm and 12 June 2000. The demand was not met [F affidavit, paragraph 8]. \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid5853120\charrsid4945171 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 { \fs24\lang2057\langfe1033\langnp2057\insrsid4289756\charrsid4945171 \trowd \irow5\irowband5 \ts15\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid14222740\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3085\clshdrawnil \cellx2977\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth6155\clshdrawnil \cellx9132\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid11610301\yts15 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid4289756\charrsid4945171 Circa }{ \fs24\lang2057\langfe1033\langnp2057\insrsid1793997\charrsid4945171 April to }{\fs24\lang2057\langfe1033\langnp2057\insrsid4289756\charrsid4945171 June 2000\cell In the (Northern Hemisphere) late spring/e arly summer of 2000 E and B decided to sell the stores and instructed O to assist [O affidavit, paragraph 4]. \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid5853120\charrsid4945171 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 { \fs24\lang2057\langfe1033\langnp2057\insrsid4289756\charrsid4945171 \trowd \irow6\irowband6 \ts15\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid14222740\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3085\clshdrawnil \cellx2977\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth6155\clshdrawnil \cellx9132\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid11610301\yts15 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid4289756\charrsid4945171 Circa June 2000\cell Efforts to sell the stores commenced. The }{\fs24\lang2057\langfe1033\langnp2057\insrsid7159775\charrsid4945171 initial}{\fs24\lang2057\langfe1033\langnp2057\insrsid4289756\charrsid4945171 asking }{ \fs24\lang2057\langfe1033\langnp2057\insrsid656612\charrsid4945171 price was US$15 million [E affidavit, paragraph 6].}{\fs24\lang2057\langfe1033\langnp2057\insrsid4289756\charrsid4945171 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid5853120\charrsid4945171 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 { \fs24\lang2057\langfe1033\langnp2057\insrsid4289756\charrsid4945171 \trowd \irow7\irowband7 \ts15\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid14222740\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3085\clshdrawnil \cellx2977\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth6155\clshdrawnil \cellx9132\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid11610301\yts15 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid656612\charrsid4945171 June 2000 \endash circa Dec 2000\cell Efforts to sell the stores continued. Initial interest was shown by retail chain stores Q and R. Negotiations began with R [E affidavit, paragraphs 7 and 8; O affidavit, paragraphs 5 to 7]. \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid5853120\charrsid4945171 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 { \fs24\lang2057\langfe1033\langnp2057\insrsid656612\charrsid4945171 \trowd \irow8\irowband8 \ts15\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid14222740\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3085\clshdrawnil \cellx2977\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth6155\clshdrawnil \cellx9132\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid11610301\yts15 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid656612\charrsid4945171 23 June 2000\cell E and B were served with notice of a claim and demand for arbitration notifying them that the Plaintiff claimed that E and B were indebted to the Bank and demanded arbitration of E and B}{ \fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid656612\charrsid4945171 s liability to the Bank under the guarantee. [F affidavit, paragraph 9]. \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid5853120\charrsid4945171 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 { \fs24\lang2057\langfe1033\langnp2057\insrsid656612\charrsid4945171 \trowd \irow9\irowband9 \ts15\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid14222740\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3085\clshdrawnil \cellx2977\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth6155\clshdrawnil \cellx9132\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid11610301\yts15 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid656612\charrsid4945171 12 July 2000\cell A notice was issued by S (the arbitration forum agreed by the parties under the guarantee) officially notifying the parties that arbitration proceedings had been initiated [F affidavit, paragraph 12]. \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid5853120\charrsid4945171 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 { \fs24\lang2057\langfe1033\langnp2057\insrsid656612\charrsid4945171 \trowd \irow10\irowband10 \ts15\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid14222740\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3085\clshdrawnil \cellx2977\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth6155\clshdrawnil \cellx9132\row }\trowd \irow11\irowband11\ts15\trgaph108\trrh870\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid14222740\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt \clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3085\clshdrawnil \cellx2977\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth6155\clshdrawnil \cellx9132\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid11610301\yts15 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid4945171\charrsid4945171 12 July 2000\cell E and B formed the Trust [F affidavit, paragraph 13; E affidavit, paragraph 10].}{\fs24\lang2057\langfe1033\langnp2057\insrsid4945171 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid4945171\charrsid4945171 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 { \fs24\lang2057\langfe1033\langnp2057\insrsid4945171\charrsid4945171 \trowd \irow11\irowband11 \ts15\trgaph108\trrh870\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid14222740\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl \brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3085\clshdrawnil \cellx2977\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth6155\clshdrawnil \cellx9132\row }\trowd \irow12\irowband12\ts15\trgaph108\trrh615\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid14222740\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt \clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3085\clshdrawnil \cellx2977\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth6155\clshdrawnil \cellx9132\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid11610301\yts15 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid5853120\charrsid4945171 18 July 2000\cell The Bank served its Complaint in the arbitration proceedings [F affidavit, paragraph 19].\cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 { \fs24\lang2057\langfe1033\langnp2057\insrsid5853120\charrsid4945171 \trowd \irow12\irowband12 \ts15\trgaph108\trrh615\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid14222740\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl \brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3085\clshdrawnil \cellx2977\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth6155\clshdrawnil \cellx9132\row }\trowd \irow13\irowband13\ts15\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid14222740\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt \brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3085\clshdrawnil \cellx2977\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth6155\clshdrawnil \cellx9132 \pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid11610301\yts15 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid656612\charrsid4945171 26 July 2000\cell E and B served their Answer to the Bank}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid656612\charrsid4945171 s Complaint [F affidavit, paragraph 20]. \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid5853120\charrsid4945171 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 { \fs24\lang2057\langfe1033\langnp2057\insrsid656612\charrsid4945171 \trowd \irow13\irowband13 \ts15\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid14222740\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3085\clshdrawnil \cellx2977\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth6155\clshdrawnil \cellx9132\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid11610301\yts15 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid656612\charrsid4945171 1 August-circa Oct 2000\cell E and B transferred assets to the Trust for minimal consideration. The transferred assets include E and B}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid656612\charrsid4945171 s resident }{\fs24\lang2057\langfe1033\langnp2057\insrsid9914814\charrsid4945171 in Maryland, a second property in Georgia, the furnishings and artwork contained in the Maryland residence and cash, shares and interests in }{ \fs24\lang2057\langfe1033\langnp2057\insrsid1921059\charrsid4945171 partnerships worth over US$16 million. Mr F}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid1921059\charrsid4945171 s affidavit states at }{\fs24\lang2057\langfe1033\langnp2057\insrsid9914814\charrsid4945171 paragraph 43 that the last transfer occurred on 2 8 November 2000. However the transfers detailed at paragraphs 23 to 34 of his affidavit indicate that the final transfer took place in October 2000. However, little if anything turns on the particular date of the final transfer. All the particular assets mentioned above appear, on the evidence before me, to have been transferred prior to the end of October 2000 [F affidavit, paragraphs 21 to 36].}{\fs24\lang2057\langfe1033\langnp2057\insrsid656612\charrsid4945171 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid5853120\charrsid4945171 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 { \fs24\lang2057\langfe1033\langnp2057\insrsid656612\charrsid4945171 \trowd \irow14\irowband14 \ts15\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid14222740\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3085\clshdrawnil \cellx2977\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth6155\clshdrawnil \cellx9132\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid11610301\yts15 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid9914814\charrsid4945171 7 August 2000\cell A }{ \fs24\lang2057\langfe1033\langnp2057\insrsid15826762\charrsid4945171 P}{\fs24\lang2057\langfe1033\langnp2057\insrsid9914814\charrsid4945171 ricewaterhouseCoopers valuation report on P was issued (although the copy annexed to O}{ \fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid9914814\charrsid4945171 s affidavit is stamped }{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{ \fs24\lang2057\langfe1033\langnp2057\insrsid9914814\charrsid4945171 Draft}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid9914814\charrsid4945171 ). The report valued P at US$12.7 million [O affidavit, paragraph 6 and exhibit 2]. (Whether this was fair market value at the time will no doubt be a contested issue at trial.}{\fs24\lang2057\langfe1033\langnp2057\insrsid14160479\charrsid4945171 )}{ \fs24\lang2057\langfe1033\langnp2057\insrsid9914814\charrsid4945171 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid14378266\charrsid4945171 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 { \fs24\lang2057\langfe1033\langnp2057\insrsid9914814\charrsid4945171 \trowd \irow15\irowband15 \ts15\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid14222740\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3085\clshdrawnil \cellx2977\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth6155\clshdrawnil \cellx9132\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid11610301\yts15 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid9914814\charrsid4945171 31 October 2000}{ \fs24\lang2057\langfe1033\langnp2057\insrsid16335024\charrsid4945171 \cell }{\fs24\lang2057\langfe1033\langnp2057\insrsid9914814\charrsid4945171 E and B consented to two arbitration awards against them in favour of the Bank tota}{ \fs24\lang2057\langfe1033\langnp2057\insrsid14222740 l}{\fs24\lang2057\langfe1033\langnp2057\insrsid9914814\charrsid4945171 ling over US$17 million including interest and costs [F affidavit, paragraph 39]. \par }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid14222740\yts15 {\fs24\lang2057\langfe1033\langnp2057\insrsid2555906\charrsid4945171 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid9914814\charrsid4945171 \trowd \irow16\irowband16 \ts15\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid14222740\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3085\clshdrawnil \cellx2977\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth6155\clshdrawnil \cellx9132\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid11610301\yts15 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid14222740\charrsid4945171 28 December 2000\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid14222740\yts15 {\fs24\lang2057\langfe1033\langnp2057\insrsid14222740\charrsid4945171 The Circuit Court entered judgment against E and B for an amount over US$17 million including inter est and costs [F affidavit, paragraph 39]. \par }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid11610301\yts15 {\fs24\lang2057\langfe1033\langnp2057\insrsid14222740\charrsid4945171 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid14222740\charrsid4945171 \trowd \irow17\irowband17 \ts15\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3085\clshdrawnil \cellx2977\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth6155\clshdrawnil \cellx9132\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid11610301\yts15 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid9914814\charrsid4945171 End of 2000}{ \fs24\lang2057\langfe1033\langnp2057\insrsid15363784\charrsid4945171 \cell }{\fs24\lang2057\langfe1033\langnp2057\insrsid9914814\charrsid4945171 R indicated that it was not in a position to proceed with the purchase of the stores }{ \fs24\lang2057\langfe1033\langnp2057\insrsid16520619\charrsid4945171 [}{\fs24\lang2057\langfe1033\langnp2057\insrsid9914814\charrsid4945171 O affidavit, paragraph 7]}{\fs24\lang2057\langfe1033\langnp2057\insrsid16520619\charrsid4945171 .}{ \fs24\lang2057\langfe1033\langnp2057\insrsid9914814 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid4945171\charrsid4945171 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 { \fs24\lang2057\langfe1033\langnp2057\insrsid9914814\charrsid4945171 \trowd \irow18\irowband18 \ts15\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid14222740\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3085\clshdrawnil \cellx2977\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth6155\clshdrawnil \cellx9132\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid11610301\yts15 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid14222740\charrsid4945171 Late December 2000\cell Approximately US$ 14 million in cash and US$729,000 in stocks and other investments were transfer by the Trust to a Swiss bank, U [F affidavit, paragraph 47]. There was no explanation in the First Defendants' affidavits as to the purpose of this transfer. }{\fs24\lang2057\langfe1033\langnp2057\insrsid14222740 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid14222740\charrsid4945171 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 { \fs24\lang2057\langfe1033\langnp2057\insrsid14222740\charrsid4945171 \trowd \irow19\irowband19 \ts15\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3085\clshdrawnil \cellx2977\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth6155\clshdrawnil \cellx9132\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid11610301\yts15 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid14222740\charrsid4945171 Circa 2001\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid14222740\yts15 {\fs24\lang2057\langfe1033\langnp2057\insrsid14222740\charrsid4945171 P filed for bankruptcy protection [O affidavit, paragraph 9]. \par }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid11610301\yts15 {\fs24\lang2057\langfe1033\langnp2057\insrsid14222740\charrsid4945171 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid14222740\charrsid4945171 \trowd \irow20\irowband20 \ts15\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3085\clshdrawnil \cellx2977\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth6155\clshdrawnil \cellx9132\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid11610301\yts15 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid14222740\charrsid4945171 January 2001\cell The Plaintiff Bank learned of the existence of the Trust [F affidavit, paragraph 46].}{\fs24\lang2057\langfe1033\langnp2057\insrsid14222740 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid14222740\charrsid4945171 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 { \fs24\lang2057\langfe1033\langnp2057\insrsid14222740\charrsid4945171 \trowd \irow21\irowband21 \ts15\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3085\clshdrawnil \cellx2977\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth6155\clshdrawnil \cellx9132\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid11610301\yts15 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid14222740\charrsid4945171 Circa March \endash May 2001\cell In (Northern Hemisphere) Spring 2001, R filed for bankruptcy protection [O affidavit, paragraph 7].}{\fs24\lang2057\langfe1033\langnp2057\insrsid14222740 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid14222740\charrsid4945171 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 { \fs24\lang2057\langfe1033\langnp2057\insrsid14222740\charrsid4945171 \trowd \irow22\irowband22\lastrow \ts15\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3085\clshdrawnil \cellx2977\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth6155\clshdrawnil \cellx9132\row }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11610301 {\fs24\lang2057\langfe1033\langnp2057\insrsid14378266\charrsid4945171 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid14359612\charrsid4945171 [80}{\fs24\lang2057\langfe1033\langnp2057\insrsid16216120\charrsid4945171 ] I}{\fs24\lang2057\langfe1033\langnp2057\insrsid14359612\charrsid4945171 also note the following matters. Firstly, E and B and their children have continued to live in the resident in Maryland and enjoy the furnishings and artwork without (on the evidence before me) payment of any rent for these items to the Trust. \par \par [81}{\fs24\lang2057\langfe1033\langnp2057\insrsid16216120\charrsid4945171 ] Secondly}{\fs24\lang2057\langfe1033\langnp2057\insrsid14359612\charrsid4945171 , it}{\fs24\lang2057\langfe1033\langnp2057\insrsid13320238\charrsid4945171 appears from F}{ \fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid14359612\charrsid4945171 s affidavit that most of E and B}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{ \fs24\lang2057\langfe1033\langnp2057\insrsid14359612\charrsid4945171 s assets that remain in the United States (apart from their shares in P) cannot be reached by creditors. These assets comprise interests in partnerships controlled by E}{ \fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid14359612\charrsid4945171 s father, D, who is named as one of the Second Defendants in this proceeding (as trustee of the Trust). In F}{ \fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid14359612\charrsid4945171 s assessment, these partnerships are unlikely to distribute any proceeds to E until she has resolved her dispute with the Plaintiff. Whether or not this is so, there is no evidence before me to suggest that E has made any efforts to release any value in any of her assets remaining in the United States to facilitate payment of the First Defendants}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{ \fs24\lang2057\langfe1033\langnp2057\insrsid14359612\charrsid4945171 debt to the Bank. \par \par [82}{\fs24\lang2057\langfe1033\langnp2057\insrsid16216120\charrsid4945171 ] Thirdly}{\fs24\lang2057\langfe1033\langnp2057\insrsid14359612\charrsid4945171 , the Bank has recovered approximately US$3.4 million from the sale of P}{ \fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid14359612\charrsid4945171 s assets, the }{\fs24\lang2057\langfe1033\langnp2057\insrsid1007833\charrsid4945171 stores}{ \fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid1007833\charrsid4945171 stock}{\fs24\lang2057\langfe1033\langnp2057\insrsid14359612\charrsid4945171 and fixtures. \par }{\fs24\lang2057\langfe1033\highlight6\langnp2057\insrsid14359612\charrsid4945171 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid14359612\charrsid4945171 [83}{\fs24\lang2057\langfe1033\langnp2057\insrsid16216120\charrsid4945171 ] Fourthly}{\fs24\lang2057\langfe1033\langnp2057\insrsid14359612\charrsid4945171 , O points out in his affidavit (paragraph 8) that in connection with the Plaintiff}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid14359612\charrsid4945171 s loan to P, the Bank had a lien against all }{\fs24\lang2057\langfe1033\langnp2057\insrsid8866328\charrsid4945171 of }{\fs24\lang2057\langfe1033\langnp2057\insrsid14359612\charrsid4945171 P}{ \fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid14359612\charrsid4945171 s assets. Accordingly, after the loan became due on 1 June 2000, the stores were operating at the Bank}{ \fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid14359612\charrsid4945171 s sufferance because it could have closed down the operations at any time by executing the lien. \par \par [84}{\fs24\lang2057\langfe1033\langnp2057\insrsid16216120\charrsid4945171 ] Finally}{\fs24\lang2057\langfe1033\langnp2057\insrsid14359612\charrsid4945171 , B has provided the following explanation for the creation of the Trust and the tr ansfers of assets to it at paragraph 11 of his affidavit}{\fs24\lang2057\langfe1033\langnp2057\insrsid14049377\charrsid4945171 :}{\fs24\lang2057\langfe1033\langnp2057\insrsid14359612\charrsid4945171 \par \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid14222740 {\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid14359612\charrsid4945171 The Trust was established and funded upon the advice of O and another principal in his firm, V, who concentrates in the field of esta}{\fs24\lang2057\langfe1033\langnp2057\insrsid9634730\charrsid4945171 tes and trusts.}{ \fs24\lang2057\langfe1033\langnp2057\insrsid14359612\charrsid4945171 As part of our estate planning, we decided to preserve the value of assets by placing them in the Trust for the benefit of our children. By having a trustee with responsibility for administering and safeguarding the assets, they would be protected from p otentially ill-advised }{\fs24\lang2057\langfe1033\langnp2057\insrsid2176790\charrsid4945171 business ventures or expenditures of other kinds which we and, eventually, our chil}{\fs24\lang2057\langfe1033\langnp2057\insrsid9634730\charrsid4945171 dren might otherwise undertake.}{\fs24\lang2057\langfe1033\langnp2057\insrsid2176790\charrsid4945171 The assets also would be protected from future creditors of ours and/or our children. As described in paragraph 10 of t his Affidavit, we felt confident that we could satisfy our then creditors from assets not placed in the Trust, such as P, and the Partnerships}{\fs24\lang2057\langfe1033\langnp2057\insrsid5450974\charrsid4945171 .}{ \fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid14359612\charrsid4945171 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid14222740 {\fs24\lang2057\langfe1033\langnp2057\insrsid2176790\charrsid14222740 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2176790 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid2176790\charrsid4945171 Decision \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11610301 {\fs24\lang2057\langfe1033\langnp2057\insrsid2176790\charrsid4945171 \par [85}{\fs24\lang2057\langfe1033\langnp2057\insrsid8329672\charrsid4945171 ] The}{\fs24\lang2057\langfe1033\langnp2057\insrsid2176790\charrsid4945171 Plaintiff contends in essence that the timing of the establishment of the Trust and the tra nsfers to it, occurring immediately after demand for payment by the Bank and commencement of arbitration proceedings to recover the debt, gives rise to a strong inference that actions were undertaken to defraud E and B}{ \fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid2176790\charrsid4945171 s creditors. The first Defendants, on the other hand, say that the Trust was established and funded for the legitimate purpose of future asset protection for themselves and their children. They say that they believed that the assets they had left after funding the Trust would be sufficient t o satisf}{\fs24\lang2057\langfe1033\langnp2057\insrsid3753549\charrsid4945171 y their outstanding creditors. }{\fs24\lang2057\langfe1033\langnp2057\insrsid2176790\charrsid4945171 In my view the Plaintiff has satisfied the strong prima facie test by reference to the establishment of the Trust in the shadow of an impending arbitration and judgment (eventually by consent) for}{ \fs24\lang2057\langfe1033\langnp2057\insrsid4082327\charrsid4945171 a very substantial sum. }{\fs24\lang2057\langfe1033\langnp2057\insrsid2176790\charrsid4945171 Although E and B profess legitimate reasons for the establishment of the Trust, a careful reading of B}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid6447750\charrsid4945171 s }{ \fs24\lang2057\langfe1033\langnp2057\insrsid2176790\charrsid4945171 explanation reveals no persuasive reason for its timing or the rapid transf}{\fs24\lang2057\langfe1033\langnp2057\insrsid3097903\charrsid4945171 er of assets to it thereafter. }{ \fs24\lang2057\langfe1033\langnp2057\insrsid2176790\charrsid4945171 If, in fact, E and B were establishing a trust for legitimate reasons}{\fs24\lang2057\langfe1033\langnp2057\insrsid12416658\charrsid4945171 , it is perhaps odd that they had not done so before. They are clearly wealthy and sophisticated business people who had been taking business risks involving substantial borrowings since the establishment of the first store in 19 95. Full evidence at trial may lead to the prima facie case falling away and the Plaintiff failing to satisfy the beyond reasonable doubt test contained in section 13B but as matters stand a strong prima facie case has been established, especially since t he requirement under section 13B(1) is to demonstrate that the }{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid12416658\charrsid4945171 principal intent}{ \fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid12416658\charrsid4945171 , not the sole intent, was to defraud.}{\fs24\lang2057\langfe1033\langnp2057\insrsid2176790\charrsid4945171 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid12416658\charrsid4945171 \par [86}{\fs24\lang2057\langfe1033\langnp2057\insrsid7419659\charrsid4945171 ] To}{\fs24\lang2057\langfe1033\langnp2057\insrsid12416658\charrsid4945171 the extent that E and B claim to have left sufficient assets in the United States to satisfy the Bank, this of course was dependent largely on the successful sale of the stores at a good price. This was by no mean guaranteed at the time the Trust was set up on 12 July 2000. It was early day}{ \fs24\lang2057\langfe1033\langnp2057\insrsid13968289\charrsid4945171 s in the sale process. }{\fs24\lang2057\langfe1033\langnp2057\insrsid12416658\charrsid4945171 Obviously adverse events might take place- and indeed they did. As at 12 July 2000 there was no agreement for sale and purchase or even a heads of agreement. The asking price of US$15 million had been set by E and B and O. The PricewaterhouseCoopers valuation did not arrive until 7 August 2000}{\fs24\lang2057\langfe1033\langnp2057\insrsid10185617\charrsid4945171 , by which time transfers to the Trust had already begun.}{\fs24\lang2057\langfe1033\langnp2057\insrsid12416658\charrsid4945171 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid10185617\charrsid4945171 \par [87}{\fs24\lang2057\langfe1033\langnp2057\insrsid8984417\charrsid4945171 ] All}{\fs24\lang2057\langfe1033\langnp2057\insrsid10185617\charrsid4945171 this is not to say that the Plaintiff will succeed at a full hearing on the matter. This decision is made on the basis of the strong prima facie threshold, which is to be contrasted with the much}{ \fs24\lang2057\langfe1033\langnp2057\insrsid9719538\charrsid4945171 higher threshold that the Plaintiff will have to reach at trial (beyond reasonable doubt) due to the terms of section 13B(1) of the International Trusts Act. There will be further evidence and cross-examination if the matt}{ \fs24\lang2057\langfe1033\langnp2057\insrsid5448130\charrsid4945171 er proceeds to a full hearing. }{\fs24\lang2057\langfe1033\langnp2057\insrsid9719538\charrsid4945171 Accordingly this decision in no way prejudges }{ \fs24\lang2057\langfe1033\langnp2057\insrsid5448130\charrsid4945171 the ultimate issue or outcome. }{\fs24\lang2057\langfe1033\langnp2057\insrsid9719538\charrsid4945171 As was said in }{ \i\fs24\lang2057\langfe1033\langnp2057\insrsid9719538\charrsid4945171 Matua Finance Ltd v Equiticorp Industries Group Ltd}{\fs24\lang2057\langfe1033\langnp2057\insrsid9719538\charrsid4945171 [1993] 3 NZ}{ \fs24\lang2057\langfe1033\langnp2057\insrsid2062925\charrsid4945171 L}{\fs24\lang2057\langfe1033\langnp2057\insrsid9719538\charrsid4945171 R 650 at 654:}{\fs24\lang2057\langfe1033\langnp2057\insrsid10185617\charrsid4945171 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid9719538\charrsid4945171 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid14222740 {\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid9719538\charrsid4945171 The Judge is of course not called upon to express any concluded opinion as to whethe}{\fs24\lang2057\langfe1033\langnp2057\insrsid14427499\charrsid4945171 r or not there has been fraud. }{ \fs24\lang2057\langfe1033\langnp2057\insrsid9719538\charrsid4945171 He or she is deciding only that there is or is not a sufficient indication of fraud as alleged to justify overriding the privilege in the paramount interest of justice and truth, s o allowing a full examination of the allegation at the trial on all the relevant evidence. Judges are well accustomed to giving rulings as to the existence or otherwise of a prima facie case, without in any way compromising their ultimate findings. They a re also well accustomed to excluding form their minds in deciding an issue or directing a jury upon it evidence which they have seen or hears (as on a voir dire hearing) but have ruled inadmissible (compare }{ \i\fs24\lang2057\langfe1033\langnp2057\insrsid9719538\charrsid4945171 Hardy v Booth}{\fs24\lang2057\langfe1033\langnp2057\insrsid9719538\charrsid4945171 [1992] 1 NZLR 356).}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{ \fs24\lang2057\langfe1033\langnp2057\insrsid9719538\charrsid4945171 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11610301 {\fs24\lang2057\langfe1033\langnp2057\insrsid9719538\charrsid4945171 \par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid9719538\charrsid4945171 Documents which May Fall Outside the Exception \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid9719538\charrsid4945171 \par [88] I do have }{\fs24\lang2057\langfe1033\langnp2057\insrsid15809504\charrsid4945171 a }{\fs24\lang2057\langfe1033\langnp2057\insrsid9719538\charrsid4945171 concern about the line to be drawn between documents created that may record or may be communications in furtherance of a fraudulent purpose and those created for the legitimate purpose of ad vising on and preparing for the defence to the allegations in the Statement of Claim. \par \par [89}{\fs24\lang2057\langfe1033\langnp2057\insrsid8984417\charrsid4945171 ] In}{\fs24\lang2057\langfe1033\langnp2057\insrsid9719538\charrsid4945171 my view there is a distinction to be drawn between documents which are or record communications for the purpose of establishing and funding the Trust and the int entions behind doing so on the one hand and those documents that are or record communications for the legitimate purpose of defending proceedings against E and B or the Trust and trustee}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3167099\charrsid4945171 s}{\fs24\lang2057\langfe1033\langnp2057\insrsid9719538\charrsid4945171 . By }{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{ \fs24\lang2057\langfe1033\langnp2057\insrsid9719538\charrsid4945171 defending the proceedings}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid9719538\charrsid4945171 I don not include evidence of arrangements made as part of the litigation strategy to evade}{\fs24\lang2057\langfe1033\langnp2057\insrsid14577126\charrsid4945171 enforcement of any judgment }{ \fs24\lang2057\langfe1033\langnp2057\insrsid14171431\charrsid4945171 (}{\fs24\lang2057\langfe1033\langnp2057\insrsid14577126\charrsid4945171 be it the arbitration judgment or any possible judgment against the Defendants in this proceeding). Otherwise, fraudulent arrangements could be made to frustrate the enfor cement of any judgment while proceedings were on foot and those discussions would be protected by the inviolable privilege that protects client/solicitor communications (and communications with third parties in some circumstances) for the purpose of defen ding civil or criminal litigation.}{\fs24\lang2057\langfe1033\langnp2057\insrsid9719538\charrsid4945171 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid14577126\charrsid4945171 \par [90}{\fs24\lang2057\langfe1033\langnp2057\insrsid8984417\charrsid4945171 ] In}{\fs24\lang2057\langfe1033\langnp2057\insrsid14577126\charrsid4945171 this case, I stress that any communications relating to the establishment and funding of the Trust, the intention behind doing so and the subsequent movements of funds in and out of the Trust are, prima facie, com munications in furtherance of a fraudulent pur}{\fs24\lang2057\langfe1033\langnp2057\insrsid3493352\charrsid4945171 pose. }{\fs24\lang2057\langfe1033\langnp2057\insrsid14577126\charrsid4945171 Such communications, where recorded in documents sought by the Plaintiff in the highlighted segments of the Defendants}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{ \fs24\lang2057\langfe1033\langnp2057\insrsid14577126\charrsid4945171 list of documents (attached to the Plaintiff}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{ \fs24\lang2057\langfe1033\langnp2057\insrsid14577126\charrsid4945171 s application), must be disclosed. \par \par [91}{\fs24\lang2057\langfe1033\langnp2057\insrsid8984417\charrsid4945171 ] If}{\fs24\lang2057\langfe1033\langnp2057\insrsid14577126\charrsid4945171 , however, any of those documents contain in whole or in part records of communications that have the legitimate purpose of defending subsequent allegations of fraud level}{\fs24\lang2057\langfe1033\langnp2057\insrsid14222740 l}{ \fs24\lang2057\langfe1033\langnp2057\insrsid14577126\charrsid4945171 ed after the commission of the alleged fraudulent acts}{\fs24\lang2057\langfe1033\langnp2057\insrsid2254745\charrsid4945171 }{ \fs24\lang2057\langfe1033\langnp2057\insrsid14577126\charrsid4945171 -}{\fs24\lang2057\langfe1033\langnp2057\insrsid2254745\charrsid4945171 }{\fs24\lang2057\langfe1033\langnp2057\insrsid14577126\charrsid4945171 i.e.}{ \fs24\lang2057\langfe1033\langnp2057\insrsid2254745\charrsid4945171 }{\fs24\lang2057\langfe1033\langnp2057\insrsid14577126\charrsid4945171 after the establishment of the Trust, the transfers to it and the movement of funds in and out of the Trust \endash then those communications retain privilege and are not to be disclosed. \par \par [92}{\fs24\lang2057\langfe1033\langnp2057\insrsid8984417\charrsid4945171 ] It}{\fs24\lang2057\langfe1033\langnp2057\insrsid14577126\charrsid4945171 is difficult to be exact about which of the documents that the Plaintiff seeks fall in which category on the limited information contained in the Defendants}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid14577126\charrsid4945171 list of documents. This is particularly so because many of the documents}{\fs24\lang2057\langfe1033\langnp2057\insrsid5533903\charrsid4945171 listed do not include a date. }{\fs24\lang2057\langfe1033\langnp2057\insrsid14577126\charrsid4945171 From the limited information that I have to go on in the list of documents, it appears to me that all the documents sought by the Plaintiff should be disclosed. However, I will reserve leave for any of the Defendants to apply to exclude any specific docum ent or class of documents which they consider to fall outside the scope of the type of documents that I have ordered to be d}{\fs24\lang2057\langfe1033\langnp2057\insrsid10835325\charrsid4945171 isclosed. }{ \fs24\lang2057\langfe1033\langnp2057\insrsid14577126\charrsid4945171 On any such application I will most likely inspect any such document or class of documents and make a specific ruling in re lation to them in line with the principles that I have outlined in this judgment. \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid2062925\charrsid4945171 \par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid2062925\charrsid4945171 Result \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid2062925\charrsid4945171 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8984417\charrsid4945171 [93]}{\fs24\lang2057\langfe1033\langnp2057\insrsid2062925\charrsid4945171 The First Defendants are to disclose to the Plaintiff all of the documents highlighted on the list of documents annexed to the Plaintiff}{\fs24\lang2057\langfe1033\langnp2057\insrsid4662631\charrsid4945171 '}{ \fs24\lang2057\langfe1033\langnp2057\insrsid2062925\charrsid4945171 s present application within two weeks of the date o}{\fs24\lang2057\langfe1033\langnp2057\insrsid341765\charrsid4945171 f this interlocutory judgment. }{ \fs24\lang2057\langfe1033\langnp2057\insrsid2062925\charrsid4945171 Disclosure is subject only to leave for the Defendants to apply to this Court within that same two weeks for a determination in relation to any specific document that would otherwise be required t o be disclosed as to whether the document may be in furtherance of a fraudulent purpose or for the legitimate purpose of advising on and preparing for the defence to the allegations in this proceeding. \par \par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid2062925\charrsid4945171 Costs \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid2062925\charrsid4945171 \par [94}{\fs24\lang2057\langfe1033\langnp2057\insrsid658639\charrsid4945171 ] Counsel}{\fs24\lang2057\langfe1033\langnp2057\insrsid2062925\charrsid4945171 are to submit memoranda on costs within 21 days. \par \par }{\b\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2062925\charrsid4945171 Addendum: Publication and Reporting of Proceedings and this Judgment \endash Section 23, International Trusts Act 1984. \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid2062925\charrsid4945171 \par [95}{\fs24\lang2057\langfe1033\langnp2057\insrsid10557148\charrsid4945171 ] This}{\fs24\lang2057\langfe1033\langnp2057\insrsid2062925\charrsid4945171 judgment is now delivered to the parties for their own private information. The parties should not publish this de cision lest they commit a breach of section 23(2). The Court has an obligation under section 23(3) to publish or report this judgment for the purposes of affording a record of these proceedings. However, editing must first be undertaken and no decision ma y be reported or published until the Court has ascertained the views of the parties as to the adequacy of the editing. Thereafter, the Court must certify to the Registrar that the decision as edited may be released}{ \fs24\lang2057\langfe1033\langnp2057\insrsid12068312\charrsid4945171 for publication or reporting. }{\fs24\lang2057\langfe1033\langnp2057\insrsid2062925\charrsid4945171 An edited ve rsion of this judgment will be supplied shortly. If any parties have any view as to the nature of the editing please provide such comments in writing within 14 days of receipts of the edited version. If a party has no comments or suggestions, would that p arty please send a letter indicating its assent to the proposed editing. \par \par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7159775 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid2062925\charrsid4945171 David Williams J \par }}