There are many things in life more worth while than money. One of these things is to be brought up in this our England, which is still "the envy of less happier lands". I do not believe it is for the benefit of children to be uprooted from England and transported to another country simply to avoid tax... Many a child has been ruined by being given too much. The avoidance of tax may be lawful, but it is not yet a virtue.

Re Weston's Settlements, [1969] 1 Ch 223. - Judgments