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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

 
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
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