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#equity #law #tracing
Property can be traced at common law as long as the means of identifying it still exist. This is straightforward where the property being traced is the original asset, but becomes difficult where the property has changed form, e.g. by being substituted or exchanged for other property or mixed with something else. It is no objection if the original property has been substituted for other property provided the property or its product has at all times remained identifiable. For example, where money was used to buy investments and bullion: Taylor v Plumer (1819) 3 M&S 562, or has been paid into a separate bank account: Banque Belge pour L’Etranger v Hambrouck [1921] 1 KB 321.
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