Practice – Stay. The proceedings arose from the first applicant tax office's and the second applicant bank's appeals against the decision of the respondent joint special administrators to reject their respective proofs of debt in relation to a company in administration. The Chancery Division held that the first applicant's application to stay its appeal in order to allow the underlying claim, which formed the subject of the proof, to be resolved by the specialist German tax or fiscal courts, would be allowed. It further held that the second applicant's applications for a stay would be declined.