In re Tucker v [1987] JLR 473 (07 July 1988)

In re Tucker v [1987] JLR 473 (07 July 1988)

A petition by an English trustee in bankruptcy to examine a Jersey witness is barred if it is an indirect attempt to enforce a foreign revenue law, as public policy prohibits enforcement of foreign tax claims.

Citation
[1987] JLR 473
Parties
Petitioner: Tucker; Creditor: UK Inland Revenue
Jurisdiction
Jersey
Judgment Date
07 July 1988
Procedural Posture
Bankruptcy / Petition for Examination of Witness
Outcome
petition barred
Legal Topics
Reciprocal Enforcement of Orders, Foreign Revenue Claims, Public Policy
Bankruptcy Conflict of Laws Reciprocal Enforcement of Orders Foreign Revenue Claims Public Policy

Case Brief

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Parties

Tucker

Petitioner

UK Inland Revenue

Creditor

Procedural Posture

Bankruptcy / Petition for Examination of Witness

Legal Issues

  1. 1 Whether an English trustee in bankruptcy can examine a Jersey witness under Bankruptcy Act 1914, s.122 when the sole creditor is the UK Inland Revenue seeking to enforce a tax claim

Ratio Decidendi

A petition by an English trustee in bankruptcy to examine a Jersey witness is barred if it is an indirect attempt to enforce a foreign revenue law, as public policy prohibits enforcement of foreign tax claims.

Court Disposition

petition barred