ABSTRACT
Since intangible property has a legal existence, it is necessary to determine its precise situs. Many cases come before the English courts where is is necessary to determine the location of intangible movable property; location may be important in determining liability to taxation,116 jurisdiction or the administration of estates. English private international law has developed a number of rules to determine where such property is located. This legal system will be important if questions later arise as to the nature of the right assigned.
