O’Donnell v the Governor and Company of the Bank of Ireland  EWHC 3749 (Ch);  BPIR 509
(Chancery Division, Newey J, 21 December 2012)
The debtor and his wife were Irish nationals who presented their own bankruptcy petitions in this jurisdiction asserting that they had moved their COMI to England and Wales. The bank, which had presented bankruptcy petitions against the debtors in Ireland, opposed the making of bankruptcy orders. The usual directions for evidence and trial, to determine COMI, were made. Newey J, applying established principles, dismissed the petitions. Although the debtors intended to live in this jurisdiction, that did not necessarily indicate a change of COMI ascertainable by third parties.
"This is the ultimate statement of where the law on IVAs is to be found in our great common law...