While Geoff and Diana Jones from Arctic Systems have become synonymous with Section 660, the sword of the so-called married couples business tax has been hanging over the head of many small businesses.
One of the small business groups which supported the Arctic Systems case - and victory - in the House of Lords has questioned the Government’s intention to introduce a new tax for companies owned by married couples.
Small business had only 24 hours to celebrate the Arctic Systems victory in the House of Lords, before the Government signalled its intention to change the law relating to husbands and wives in business together.
The brown envelope marked 'Inland Revenue' landing on the doormat has marked the start of a long campaign for many freelancers who have gone into battle with Her Majesty's Revenue and Customs. But few have been as significant or as arduous a battle as that which has affected Geoff and Diana Jones from West Sussex.
The long legal road for Arctic Systems ended in the House of Lords today with a victory for husband and wife businesses and hopefully an end to the uncertainty which has plagued similar businesses for years.
After more than five years of legal dispute with HM Revenue and Customs (HMRC), the landmark ruling on the married couples business tax will be finally decided in the House of Lords on Wednesday (July 25, 2007).