TaxAdministrationS660A appeal date announced

S660A appeal date announced

The High Court appeal of the Arctic Systems case (for the so-called husband and wife tax, better known as Section 660A) will start on 15, 16 or 17 March 2005 and last three days, the Professional Contractors Group has 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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