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Arctic Systems Decision

July 2007

The long running saga of Geoff and Diana Jones and their company Arctic Systems Limited has been back to the courts last week, this time to the House of Lords.

Just in case you need a reminder, the case concerned a company owned by a husband and wife, Geoff and Diana Jones, and hinged on whether dividends paid by the company to Mrs Jones (who was not a higher rate taxpayer) should be shown on her husband self assessment return and taxed as his income at a higher rate of tax. You may recall that the case went to the Court of Appeal where the taxpayer won.

The case was heard in a mere two days and the outcome of the hearing is expected shortly. We hope to bring you the decision and its implications in next month’s enews.

Internet link: BBC news article