Landmark S660A case date confirmed

The High Court appeal of the Arctic Systems case (for the so-called husband and wife tax, better known as Section 660A) could start as early as tomorrow (Budget day) or Thursday and last for three days, the chairman of the Professional Contractors Group has told Accountancy Age.

Link: Services: Trouble and strife with S660A

Simon Juden said the case, which concerns Geoff and Diana Jones, of West Sussex IT company Arctic Systems, would go ahead tomorrow.

The couple 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 funded by the PCG, with the legal and advisory team including Malcolm Gammie QC and Dave Smith from Accountax Consulting.

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