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Backward tracing | OUPblog
https://blog.oup.com/2016/05/backward-tracing-law/
"Backwards tracing": An important step forward in
https://www.osborneclarke.com/insights/backwards-tracing-an-important-step-forward-in-tracing-funds-internationally
This was despite technical difficulties in terms of proving the chain of transfers leading to the Jersey bank account. In our view, this represents an important ... defendants’ argument that there can never be backwards tracing. Delivering the leading judgment, Lord Toulson held that, rather than focussing on the order in which the events ...
Exploration of Backwards Tracing: Doctrine, Theory and …
https://academic.oup.com/tandt/article-abstract/23/2/227/2671022
A big step forwards for backwards tracing | STEP
https://www.step.org/tqr/tqr-december-2015/big-step-forwards-backwards-tracing
As a consequence of the availability of backwards tracing being fact-specific, it is likely that the outcomes of future tracing cases will be difficult to predict. Accordingly, any victims of fraud should seek the advice of specialist civil-fraud solicitors without delay if they are to maximise their chances of benefiting from the equitable doctrine of tracing.
Checking for Forward and Backward Traceability in a …
https://qualityinspection.org/forward-backward-traceability/
Checking forward traceability: taking a batch of materials/components and tracing them through the process, including work in process, all the way to the finished products that were made with those materials/components. Checking backward traceability – this is taking a finished product batch and tracing it, starting from the customer, back ...
Implication of backward contact tracing in the presence …
https://www.ncbi.nlm.nih.gov/pmc/articles/PMC7610176/
Due to the difficulty in determining the direction of transmission, backward tracing may find a cluster of cases rather than a single primary case. However, our results still apply as long as subsequent forward tracing is conducted for all of the identified cases.
Alert: Backwards tracing and the 'lowest intermediate balance ...
https://brownrudnick.com/alert/alert-backwards-tracing-and-the-lowest-intermediate-balance-principle/
In The Federal Republic of Brazil and another (Respondents) v Durant International Corporation and another (Appellants) (Jersey) [2015] UKPC 35 the UK Privy Council rejected the argument that there can never be backwards tracing and accepted that the value of an asset can be traced into overdrawn accounts in certain circumstances.. Previously, the 'lowest …
The future after Durant: is backwards tracing the way …
https://www.law.ox.ac.uk/sites/files/oxlaw/field/field_document/7_0.pdf
backwards tracing because the test propounded by Lord Toulson is too vague and imbues judges with too great a degree of discretion. The test requires structure and its boundaries more precise
What is Forward & Backward Traceability? - IFSQN
https://www.ifsqn.com/forum/index.php/topic/20202-what-is-forward-backward-traceability/
What your auditor is asking for is: Forward traceability - this is taking a batch of raw material and tracing through the process, including intermediate products/work in progress to all the finished products that were made with that raw material. Backward traceability - this is taking a finished product batch and tracing back from customer ...
Table 2 Illustrative examples of forward and backward …
https://www.researchgate.net/figure/llustrative-examples-of-forward-and-backward-tracing-assessments-and-assessments_tbl2_325980707
J o u r n a l P r e -p r o o f backward tracing, commencing with a known outcome (eg a policy change) and tracing backwards to understand what research was at …
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