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Arctic Systems case heard in half estimated time

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8th Jun 2007
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The final appeal in the case of Jones v Garnett was heard in half the three days allocated to it by the House of Lords last week. The Law Lords, who were Lord Hoffman, Lord Hope of Craighead, Lord Walker of Gestingthorpe, Baroness Hale of Richmond and Lord Neuberger of Abbotsbury convened in private after hearing to discuss the case, their judgment is expected in the next two to six weeks. HMRC’s appeal was put forward by Mr Michael Furness QC and the case for Mr Jones, the respondent, by Malcolm Gammie QC.

AccountingWEB’s tax editor, Nichola Ross Martin, who filed daily reports from the courts last week confirms that the respondents seem to be fairly confident; Geoff Jones opened the book with a bet that the Lords will find 3 to 2 in his favour, other onlookers were slightly more bullish with 4 to 1. Whilst it is by no means unheard of for the House of Lords to overrule the Court of Appeal, the decision of the lower court was unanimous in Mr Jones favour.

Ann Redston, visiting professor of tax at Kings College, London who has been advising throughout the case commented that she liked the whole process of hearing, the Law Lords “explored the critical issues and helpfully identified and isolated the key points”. Noting that they “put both counsel on the spot where they needed to be”. She said that she was impressed that the Lords “showed an awareness of the wider picture as well as the technical issues, and was generally impressed by the process”. She hopes for "a fair outcome".

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Useful links:

Reports from court:
Arctic at the House of Lord - Day 1

Arctic at the House of Lords - Day 2 (final day)

Background:
Jones v. Garnett “Arctic Systems” – The story so far

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By User deleted
10th Jun 2007 12:01

Fair outcome?
If the Jones's had not been backed by the PCG they would never have been able to come this far. Until legal fees are only payable by those who lose, I doubt any court case involving the Revenue with all its money can ever be called fair.

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