Pender v GGH (Jersey) Limited (Royal Court : Hearing (Civil)) [2025] JRC 047 (17 February 2025)

The Plaintiff must demonstrate a real and immediate need for funds, and the Court may consider both the urgency and the minimum sum likely to be awarded, but is not bound to award the full minimum. In this case, the Plaintiff established a substantial tax liability due on 31 January 2025, but only the amount required to meet the immediate shortfall (£5,000,000) was ordered to be released.

Citation: [2025] JRC 047
Parties: Plaintiff: Mr Pender; Second Defendant: PSG
Jurisdiction: Jersey
Judgment Date: 17 February 2025
Procedural Posture: Application for Payment on Account of Liability / Interlocutory Application Prior to Final Judgment on Quantum
Outcome: Application granted in part
Legal Topics: Interim Payments, Unfair Prejudice Claims, Tax Liability, Quantum Determination

Civil Procedure Company Law Interim Payments Unfair Prejudice Claims Tax Liability Quantum Determination

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Parties

Mr Pender

Plaintiff

PSG

Second Defendant

Procedural Posture

Application for Payment on Account of Liability / Interlocutory Application Prior to Final Judgment on Quantum

Legal Issues

1 Whether the Plaintiff is entitled to an urgent payment on account of liability prior to final judgment on quantum
2 Whether the urgency and amount of the payment should be tied to the Plaintiff's immediate tax liability

Ratio Decidendi

Court Disposition

Application granted in part

Orders

Immediate release to the Plaintiff of £5,000,000 from funds paid into Court by the Second Defendant.