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.
