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James Roscoe (Bolton) Ltd v Winder
''James Roscoe (Bolton) Ltd v Winder'' () 1 Ch 62 is an English trusts law case, concerning asset tracing.
==Facts==
Mr Winder was the trustee in bankruptcy for Mr William Wigham, who had bought James Roscoe Ltd in March 1913. Mr Wigham had agreed to give the book debts that were received up to a certain date to the sellers. He collected £455 but kept them in his account, so breaching his agreement and fiduciary duty to the company. He spent all but £25, but put in his own money so the balance on his death was £358. James Roscoe Ltd sued to recover all the money in the account, asking to trace the £358. Mr Winder argued the maximum must be only £25, because that was the lowest intermediate balance. Necessarily the other money had been dissipated, and the surplus cash would need to go to pay other creditors.
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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