Guernsey Judgment 25/2009 - Gresh v (i) RBC Trust Co (Guernsey) Ltd and (ii) HM Revenue and Customs

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Royal Court Civil Rules, 2007 (Rule 37) - application by HMRC to be joined in the action by Mr Gresh against RBC seeking to apply the principle in Re Hastings-Bass - held that none of the three limbs of Rule 37 have been satisfied by HMRC - held that HMRC were seeking indirectly to enforce a foreign revenue law, and that the case came within the principle in Government of India v Taylor