Earlier appeal date set for Arctic case

The hearing of the landmark tax case between Geoff Jones of Arctic Systems
and HM Revenue and Customs over S600A – the so-called ‘husband and wife tax’ –
has been brought forward.

It will now be heard at the Court of Appeal in London on 29 and 30 November
2005, the Professional Contractors Group (PCG) has announced.

PCG chairman Simon Juden welcomed the earlier hearing, and said: ‘We
sincerely hope that this means the chance of a judgment in time to bring
certainty for taxpayers before the 31 January income tax self-assessment

Geoff Jones said that he and his wife Diana were ‘relieved’ that the hearing
has been brought forward. ‘We hope that the case will be settled fairly and
quickly, not just for our sake but also for the thousands of other family
businesses affected by the uncertainty.’

The case had been set for 17 and 18 January next year, with many fearing the
delayed date could cause chaos for thousands of small businesses, as a
definitive result looked unlikely to emerge in time for the 2004/5 SA deadline.

PCG is funding the Arctic Systems case, with the support of James Kessler QC,
Malcolm Gammie QC, former Ernst & Young tax partner Anne Redston, Accountax,
Berg Kaprow Lewis, the Federation of Small Businesses, JSA, PCG members and
members of the public.

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