S660A appeal date announced

Link: Decision in ‘husband and wife’ tax case questioned

The case concerns Geoff and Diana Jones, of West Sussex IT company Arctic Systems, who lost their landmark S660A legal battle in front of special commissioners when the two commissioners involved could not agree on a verdict.

The case ended with the casting vote eventually being used in favour of the Inland Revenue.

According to the PCG, the outcome could have huge implications for hundreds of thousands of husband and wife businesses. The case is being PCG with the legal and advisory team including Malcolm Gammie QC and Dave Smith from Accountax Consulting.

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