In the second of two articles Simon Sweetman the vice chair of the Tax Policy Unit of the Federation of Small Businesses and an adviser to Shout99 analyses the implications of the 'Arctic' case
Last week I looked at the decision (or decisions) in the Special Commissioners case of Jones v Garnett. I continue this week with an analysis of the implications and specifically a brief note on what the case means for 2004 tax returns.
The role of the spouse
First of all it seems to me that the judgments especially the judgment of Dr Brice consistently downplay the role played by Mrs Jones. If that means that...
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In the second of two articles Simon Sweetman the vice chair of the Tax Policy Unit of the Federation of Small Businesses and an adviser to Shout99 analyses the implications of the 'Arctic' case
Last week I looked at the decision (or decisions) in the Special Commissioners case of Jones v Garnett. I continue this week with an analysis of the implications and specifically a brief note on what the case means for 2004 tax returns.
The role of the spouse
First of all it seems to me that the judgments especially the judgment of Dr Brice consistently downplay the role played by Mrs Jones. If that means that...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
