Private Law Theory

ABSTRACT
This article suggests that there is a respectable argument – contrary to generally held views – that equity can often trace through an overdrawn bank account, on general principle. But the direction of that tracing would be forward (as normal with tracing); not backward (the unconventional direction usually associated with potential tracing through overdrafts).

David Wilde, The case for tracing forward not backward through an overdraft, Trusts & Trustees, Volume 29, Issue 4, May 2023, Pages 316-324. Published: 28 February 2023.