Published on AccountingWEB.co.uk (http://www.accountingweb.co.uk)
Arctic Systems win High Court appeal
Created 15/12/2005 - 10:30

The Court of Appeal found in favour of Geoff and Diana Jones of Arctic Systems in their appeal against the High Court's ruling in favour of HM Revenue & Customs' interpretation of the s660a settlements legislation.

Accouncing its decision on Thursday morning, the court ruled that the dividends paid to Mrs Jones did not arise under the settlements rules, as HMRC had claimed.

The Joneses were swamped by reporters after the landmark decision, which throws the current HMRC policy out of the window.

Arctic Systems - The story so far

  • What Next? [1] by Simon Sweetman
  • Arctic Systems - Analysis [2] by Nichola Ross Martin
  • Arctic Systems wins High Court appeal [3] - 15 Dec 2005
    Exclusive - Arctic Systems appeal in full [4] Court reports by Nichola Ross Martin, Dec 2005
  • Tax bodies issue revised guidance on treatment of potential settlement cases issued [5]
  • Arctic Systems will go to the Court of Appeal [6] - 9 Jun 2005
  • Opinion: Arctic Systems and unpalatable truths [7]
  • High Court decision [8]
  • Arctic Systems: Going round in circles [9] - Court reports by Nichola Ross Martin, 16-18 Mar 2005
  • High Court decision ' ICLR summary [10]
  • Revenue issues SA disclosure guidance [11]
  • Arctic Systems: how two commissioners disagreed [12]
  • Confusion follows section 660A 'penalty shoot-out' [13]
  • Commissioner's casting vote gives Revenue section 660A victory [14] - 29 Sep 2004
  • Revenue drops prior year claims in s660A test case [15]
  • Revenue guidance: Completing the SA return when caught by s660A [16]
  • Revenue settlements attack on SMEs goes "too far" [17]
  • Revenue's unfair tax raid on small companies [18] - Dec 2003

    • Source URL: http://www.accountingweb.co.uk/item/148910

    Links:
    [1] http://www.accountingweb.co.uk/cgi-bin/item.cgi?id=149038&d=448
    [2] http://www.accountingweb.co.uk/item/148954/448
    [3] http://www.accountingweb.co.uk/item/148910/448"target="blank
    [4] http://www.accountingweb.co.uk/item/148300/448"target="blank
    [5] http://www.accountingweb.co.uk/item/145471/448"target="blank
    [6] http://www.accountingweb.co.uk/item/141983/448"target="blank
    [7] http://www.accountingweb.co.uk/item/141585/448"target="blank
    [8] http://www.accountingweb.co.uk/item/141395/448"target="blank
    [9] http://www.accountingweb.co.uk/item/138880/448"target="blank
    [10] http://www.accountingweb.co.uk/item/140485/448"target="blank
    [11] http://www.accountingweb.co.uk/item/134996/448"target="blank
    [12] http://www.accountingweb.co.uk/item/131537/448"target="blank
    [13] http://www.accountingweb.co.uk/item/131472/448"target="blank
    [14] http://www.accountingweb.co.uk/item/131444/448"target="blank
    [15] http://www.accountingweb.co.uk/item/127294/448"target="blank
    [16] http://www.accountingweb.co.uk/item/120553/448"target="blank
    [17] http://www.accountingweb.co.uk/item/109573/448"target="blank
    [18] http://www.accountingweb.co.uk/item/105154/448