CourtRoyal Court
Judge(Bailhache, Bailiff and Jurats Rumfitt and Tibbo)
Judgment Date06 September 2002
Neutral Citation[2002] J.Unrep 164
Date06 September 2002
(Bailhache, Bailiff and Jurats Rumfitt and Tibbo)

Bankruptcy—assistance to foreign court—discretion of court

When exercising its discretion under art. 48 of the Bankruptcy (Désastre) (Jersey) Law 1990 to grant assistance to the court of another jurisdiction engaged in bankruptcy proceedings, the court shall not directly or indirectly enforce the penal or revenue laws of another state (India (Govt.) v. Taylor, [1955] A.C. 491; [1955] 1 All E.R. 292, followed). It is unfair, however, to refuse assistance merely because the Inland Revenue is the most substantial of a number of major creditors.

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