Guernsey Judgment 51/2004 - Carpenter v Administrator of Income Tax

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Income Tax (Guernsey) Law, 1975 - plaintiff had successfully appealed to the Royal Court from a decision of the Guernsey Tax Tribunal (see Judgment 65/2003) - plaintiff's application for interest on the tax paid - whether this was pre-judgment interest under the Judgments (Interest) (Bailiwick of Guernsey) Law, 1985 - whether the Royal Court was functus officio - held not to be an appropriate case where a supplemental order for pre-judgment interest should be made