The Estate of Walmsley (Deceased)

JurisdictionJersey
CourtRoyal Court
Judge(Crill, Deputy Bailiff):
Judgment Date30 June 1983
Date30 June 1983
ROYAL COURT
(Crill, Deputy Bailiff):

M.C. Birt for the executor;

M.J. Backhurst for the beneficiaries.

Successionclaims against estatepayment of debtstestamentary instruction to pay debts applies only to debts enforceable against testator in his lifetimeno payment by executor of unenforceable debt without authority of Royal Courtwill not authorize when only purpose is to pay taxmay authorize payment if non-payment would breach foreign law with serious prospect of penalties or danger of liability being enforced against executors personally in foreign country

Conflict of Lawsapplication of foreign lawforeign revenue lawrevenue claim of foreign government, including UK government, unenforceable in Jersey without authority of Royal Courtwill not authorize when only purpose is to pay tax debtmay authorize if non-payment would breach foreign law with serious prospect of penalties or danger of liability being enforced against trustees personally in foreign country

CRILL, DEPUTY BAILIFF: On the 14th December, 1981, Sidney Walmsley died domiciled in Jersey. On the 26th November, 1981, Probate of his last Will and Testament was granted to Advocate Sinel as one of the executors named in the will. The Inland Revenue of the United Kingdom has notified the executor of a claim against the deceased for arrears of United Kingdom Income Tax and Capital Gains Tax in the sum of 45,120.91 with interest accrued to the 1st June, 1982, of 30,345.87, and which interest continues to accrue. The time for appealing against such assessment of tax has expired. I was not told, but I assume that it expired before Mr. Walmsley died. Paragraph 4 of the will is in the following terms: "I direct that my funeral and testamentary expenses and all debts which I may owe at the time of my decease shall be first discharged by my said Trustees out of the gross of my personal estate." Mr. Sinel has brought this application with the concurrence of the beneficiaries named in the will, asking the Court to rule whether he is bound or entitled to pay the claim of the Inland Revenue and, if so, whether he should make such a payment out of the gross of the personal estate of the deceased or from the disposable third.

The first two points taken by Mr. Birt for the executor were these. Firstly, does the word "debts" in paragraph 4 mean only those debts which could have been enforced against the deceased during his lifetime. Secondly, even if it does, then a claim of that nature is not enforceable. As to the first submission, I have little doubt that the word "debts" means lawfully enforceable debts. As to the second submission, it is said, quite rightly, that in private international law, countries do not enforce the fiscal or tax legislation of other countries (see Dicey & Morris, 1 The Conflict of...

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7 cases
  • Re Charlton
    • Jersey
    • Royal Court
    • 19 November 1993
    ...Litigation M.D.L. Docket 235, [1978] 1 C.M.L.R. 100, considered. (9) Tucker, In re, 1987-88 JLR 473, distinguished. (10) Walmsley, Re, 1983 J.J. 35, distinguished. Legislation construed: Evidence (Proceedings in Other Jurisdictions) (Jersey) Order 1983 (S.I. 1983/1700), para. 3(2): The rele......
  • LE MARQUAND and BACKHURST v CHILTMEAD Ltd (by its Liquidator, HALLS)
    • Jersey
    • Royal Court
    • 27 March 1987
    ...of) Application, In re, [1987] Q.B. 433; sub nom. Re Jahre v. State of Norway, [1986] 1 Lloyd's Rep. 496, followed. (5) Walmsley, Re, 1983 J.J. 35, distinguished. (6) Williams & Humbert Ltd. v. W. & H. Trademarks (Jersey) Ltd., [1988] A.C. 368; [1986] 1 All E.R. 129; (1985), 130 Sol. Jo. 37......
  • Tucker
    • Jersey
    • Royal Court
    • 7 July 1988
    ...of Guernsey, September 30th, 1987, unreported, applied. (17) Tucker, In re, 1988 FLR 154 (Isle of Man), distinguished. (18) Walmsley, Re, 1983 J.J. 35, dicta of Crill, Deputy Bailiff applied. (19) Williams & Humbert Ltd. v. W. & H. Trademarks (Jersey) Ltd., [1988] A.C. 368; [1986] 1 All E.R......
  • Clapham (as attorney of Midland Bank Trust Company Ltd, Executor of the Will of Le Mesurier, née Le Brocq) v Le Mesurier
    • Jersey
    • Royal Court
    • 11 March 1991
    ...Life Ins. Co., [1963] 2 Q.B. 352; [1962] 2 All E.R. 214; [1962] 1 Lloyd's Rep. 187; (1962), 106 Sol. Jo. 452, applied. (12) Walmsley, Re, 1983 J.J. 35, applied. Additional case cited by counsel: Lorillard, In re, [1922] 2 Ch. 638. Legislation construed: Probate (Jersey) Law, 1949, art. 14(1......
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