The law of tracing is possibly one of the most complex legal topics which many have struggled to reconcile with age old legal principles broadly speaking it addresses the question of when rights held in an asset can be asserted in another asset despite changes in form or attempts to conceal the initial asset. To hand tracing is the process of identifying a new asset as the substitute for the old omore accurate our view ofollowing is the exercise of locating the subject matter of a right otracing is concerned with when one set of rights the substitute rights can stand in the place of another set of rights the original rights. The law of tracing is a complex subject which is often neglected in works on property equity commercial law and restitution broadly speaking it addresses the question of when rights held in an asset can be asserted in another asset despite changes in form or attempts to launder the initial asset this book explores all the areas covered by the law of tracing in a degree of detail not previously reached in more general works
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