Le Marquand v Chiltmead [1987] JLR 86 (27 March 1987)

Le Marquand v Chiltmead [1987] JLR 86 (27 March 1987)

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.

Citation
[1987] JLR 86
Parties
Applicant: Le Marquand; Respondent: Chiltmead
Jurisdiction
Jersey
Judgment Date
27 March 1987
Procedural Posture
Civil / Application for Registration of Foreign Judgment
Outcome
application granted
Legal Topics
Foreign Judgments, Enforcement of Foreign Revenue Claims, Company Liquidation
Conflict of Laws Foreign Judgments Enforcement of Foreign Revenue Claims Company Liquidation

Case Brief

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Parties

Le Marquand

Applicant

Chiltmead

Respondent

Procedural Posture

Civil / Application for Registration of Foreign Judgment

Legal Issues

  1. 1 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

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

Orders

  • UK judgment registered in Jersey