Vol 18 (2021) - Issue 2

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Bundeszentralamt für Steuern (the German Tax Authority) v Heis & Ors (Administrators of MF Global UK Ltd) [2019] EWHC 705 (Ch)

Synopsis
In this case, Hildyard J considered whether appeals against the decisions of administrators to reject proofs should be stayed pending the outcome of proceedings in Germany. Although this was essentially a matter of the court's case management discretion, the judgment contains interesting observations on (a) the interplay between the principles applicable in determining whether to stay proceedings in favour of a foreign forum and the presumption in an English liquidation that all matters of proof should be dealt with in England; and (b) the so-called 'rule against double proof'.