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This work deals authoritatively with the law and practice relating to the identification, tracing and recovery of assets. It focuses on the areas of uncertainty in the law which are of particular significance to practitioners. The work provides invaluable practical guidance to all those involved with tracing assets and their recovery. Given the importance of attacking serious criminal activity through taking the profit out of crime, the work is also of special interest to those concerned with such issues as confiscature of the proceeds of crime and money laundering.