Le Marquand v Chiltmead [1987] JLR 86 (27 March 1987)
- Citation
- [1987] JLR 86
- Status
- Judgment
- Jurisdiction
- Jersey
- Posture
- Civil / Application for Registration of Foreign Judgment
More details
- Posture
- Civil / Application for Registration of Foreign Judgment
On this page
Professional case brief
Research organized from the available case record
01
Holding and result
Registration in Jersey of a UK judgment in favour of a company liquidator against a defaulting director is not the enforcement of a foreign revenue claim merely because the judgment includes a substantial element in respect of tax due in the UK.
Court disposition
application granted
Orders
- UK judgment registered in Jersey
02
Material facts
Parties
Le Marquand
ApplicantChiltmead
Respondent03
Procedural history
Posture
Civil / Application for Registration of Foreign Judgment
04
Questions and positions
Legal issues
Whether registration in Jersey of a UK judgment in favour of a company liquidator against a defaulting director constitutes enforcement of a foreign revenue claim when the judgment includes a substantial element for tax due in the UK
Party arguments
- Applicant
- The registration of the UK judgment should be permitted as it is not the enforcement of a foreign revenue claim merely because it includes a tax element.
- Respondent
- The registration should be refused as it would amount to enforcement of a foreign revenue claim, which is not permitted.
05
Court’s reasoning
Legal principles
- 01
conflict of laws doctrine
Enforcement of foreign revenue laws is generally not permitted in Jersey courts.
- 02
case law and conflict of laws principles
Registration of a foreign judgment is not precluded merely because the judgment includes a tax element, provided the primary claim is not for the enforcement of revenue law.
06
Ratio, limits and disposition
Ratio decidendi
Registration in Jersey of a UK judgment in favour of a company liquidator against a defaulting director is not the enforcement of a foreign revenue claim merely because the judgment includes a substantial element in respect of tax due in the UK.
Court disposition
application granted
- UK judgment registered in Jersey
Source and reliance status
Official court record
This page organises the available record for research. Confirm quotations, current status, and subsequent treatment against the official source before relying on the case.
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Judgment text
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Court record
Judgment
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