E.S.L. v J.H. (Approved)

2.������ This issue has not previously been addressed by the Irish courts and it arises in circumstances where the substantive proceedings involve a claim by the plaintiff, the deceased�s daughter, pursuant to s. 117 of the Succession Act, 1965 for proper provision to be made for her from the deceased�s estate in Ireland.

3.������ In seeking the order preventing the transfer of the assets to the principal administration in England, this Court is being asked to follow the decision of the English Court of Appeal in Re Lorillard [1922] 2 Ch. 638. In that case, there was a refusal by an English court to transfer the assets from an ancillary administration (in England) to a principal administration (in America), where the debts of the deceased were not statute-barred in America, but they were statute barred in England.

4.������ For the reasons set out below, this Court declines to follow Re Lorillard and this Court refuses to make an order preventing the transfer of the Irish assets to England, which if granted would be to the detriment of those creditors in England. It is noted hereunder that the effect of the order sought would be to facilitate a form of legal arbitrage and forum shopping, whereby the testator and his beneficiaries preserve wealth in their family to the detriment of creditors by taking advantage of the differences in the legal protection for creditors in disparate jurisdictions.

5.������ This case involves a testator (J) who died domiciled in England in May 2017 at the age of 56 having executed two wills. The first will executed by J dealt with his property in Ireland and his second will disposed of J�s property in England (for ease of reference, the wills are referenced herein as the �Irish will� and the �English will�, respectively). As J was domiciled in England at the time of his death, the English administration of his estate is the principal administration and the Irish administration of his estate is the ancillary administration.

6.������ J�s estate in England appears to be insolvent and therefore his English creditors are unlikely to be fully paid if they are to have recourse only to his English assets. In contrast, J had few, if any, creditors in Ireland (since he lived and carried on business in England) and his Irish estate is estimated by the Irish administrator to be worth �1.14 million.