Taxpayers Beat the Taxman , Freezing out the Revenue

Tallon, Paula
March 2006
Credit Management;Mar2006, p40
Trade Publication
The article looks into the Court of Appeal's "Jones v. Garnett," which was a victory for the taxpayer and a blow for the HM Revenue and Customs (HMRC) in Great Britain. The case concerned with the with the family business Arctic Systems Ltd. founded by Geoff and Diana Jones against HMRC for violating the Income and Corporation Taxes Act and the Income Tax (Trading and Other Income) Act 2005. The Court of Appeals favored the Joneses against the previous decisions by the Special Commissioners and the High Court which both had favored with HMRC. The case concerns situations where a company is set up with the share capital owned by the couple is the main income generator of the company.


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