Value, property and unjust enrichment: trusts of traceable proceeds

Abstract

Restitution lawyers commonly speak of the 'transfer' of value; this is misconceived. Values are realised, not transferred, only property rights are transferred. This realisation distinctly illuminates the relationship between the law of restitution and the law of tracing, strongly suggesting that trusts of traceable proceeds are not examples of restitutionary entitlements which reverse unjust enrichments.

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