Guernsey Judgment 42/2009 - Gresh v RBC Trust Company (Guernsey) Ltd and HMRC

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Royal Court Civil Rules, 2007 (Rule 37) - Trusts (Guernsey) Law, 2007 (Section 69) and the rule in Re Hastings-Bass - appeal from refusal of application by HMRC to be joined in action by Mr Gresh - Matters to be established when invoking Rule 37 - held that HMRC have a direct interest in the subject matter of the action - not an attempt to enforce a foreign revenue claim - just and convenient to decide the issue between HMRC and Mr Gresh - appeal allowed with costs