The High Court has found that the Revenue Commissioners may have access to certain documents and information gathered by High Court inspectors who investigated the affairs of the bank Ansbacher Cayman Limited.
The documents in question must relate only to clients of Ansbacher or to persons and companies (including individual board members of those companies) who failed to co-operate with the inspectors' inquiry, the President of the High Court, Mr Justice Finnegan, held.
He said the Revenue could make an application at a later date with a view to obtaining information and documents relating to any other individual or company.
However, it would have to name those individuals and companies in its application and set out sufficient information to enable the court that the order sought related to matters arising from the inspectors' report.
In their application, the Revenue had sought access to and copies of all documents related to the inspectors' report but not contained in the report.
The application by the Revenue had been opposed by Ansbacher and the inspectors but supported by the Attorney General.