Arctic Systems: Tax Faculty calls for clarity
A summary of the High Court decision handed down this week in Jones v Garnett has been published by the Incorporated Council of Law Reporting.
The summary, written by barrister Harriet Dutton, is reproduced below.
The ICAEW's Tax Faculty has published its initial reaction to the decision.
It would appear that the judgment will show a "resounding win for HMRC - with some rather unhelpful comments