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Breslin looks at the complicated laws of tracing, in particular at the decision in Bishopsgate Investment Management Ltd v Homan [1995] 1 All ER 347, which was refused permission to trace pension fund monies into overdrawn bank accounts. Breslin's article provides a useful introduction into the basic principles of tracing as well as an interesting insight into the more complex features. Co. Law 1995, 16(10), 307-311