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New ground broken on Hastings-Bass

Babbé partner Ian Swan has won an appeal to the Guernsey Court of Appeal which permits HMRC to be joined as a party to the first Hastings-Bass application ever made in Guernsey.  HMRC’s joinder application was its first under a new policy announced by Tax Bulletin 83, indicating that in an appropriate case HMRC would look to intervene in such cases.

 

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