Commentary

I9.421 Simple contract debts

IHT, trusts and estates

I9.421 Simple contract debts

Debts

I9.421 Simple contract debts

General rule

The general rule is that a simple contract debt is situated in the country where the debtor resides, because that is the place where it can be recovered1. It makes no difference that the debt is expressly made payable in a country where the debtor has no place or residence2; this is because although the stipulation of a place of payment entitles the creditor to sue for breach of contract if the debt is not paid in the due place, it is nonetheless a separate contractual right from the right to sue

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