6th September 2002
Sir Philip Bailhache, Bailiff; and
Jurats Rumfitt and Tibbo.
IN THE MATTER OF
Robert Jeremy Bomford,
AND IN THE MATTER OF
an application under Article 48
of the Bankruptcy (Désastre) (Jersey) Law 1990.
Application by the Trustee in Bankruptcy, pursuant to a letter of request, issued by the Exeter County Court, seeking the assistance of the Royal Court, pursuant to S. 426 of the Insolvency Act 1986 and Article 48 of the Bankruptcy (Désastre) (Jersey) Law 1990.
Advocate S. J. Young for the Trustee in Bankruptcy.
- This is an application by the Trustee in Bankruptcy of Robert Jeremy Bomford, pursuant to a letter of request issued by the Exeter County Court seeking the assistance of this Court pursuant to section 426 of the Insolvency Act 1986. This Court has jurisdiction pursuant to Article 48 of the Bankruptcy (Désastre) (Jersey) Law (1990) to grant such assistance as it thinks fit.
- Only one issue requires some consideration and that arises from the fact that the Inland Revenue is a substantial creditor of the debtor. Article 48(3) of the Law requires the Court, in exercising its discretion, to have regard to the rules of Private International Law. It is a well established rule laid down in the English case of Government of India -v- Taylor (1955) 1 All ER 299 and applied in this Court on many other occasions that we will not directly or indirectly enforce the penal or revenue laws of another state.
- However, this is not a case, as counsel has reminded us, where the only creditor is the Inland Revenue. Although the Inland Revenue’s claim amounts to some 90% of the claims filed with the Trustee in Bankruptcy there are in this case three or possibly four other creditors with claims totalling over £10,000. It would be unfair to those creditors, in our judgment, if we were to refuse to exercise our discretion in favour of the Trustee merely because the Inland Revenue was a more substantial creditor than them. We, accordingly, grant the prayer of the representation and accord the Trustee in Bankruptcy the relief sought.
- We wish, finally, to record that this is the first occasion upon which the application and all the supporting documentation and authorities have been placed before the Court in electronic form. We should like to express our gratitude to counsel, Mr. Young, for blazing the trail in this respect and we have no doubt that before long much of the business conducted before this Court will be electronically aided.