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Section 660 Information Centre
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Section 660 affects Ltd companies owned by husband and wife. Shout99 will be keeping freelancers and small businesses informed on this latest threat via this dedicated information centre.
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The Arctic Systems test case in the House of Lords concluded after a day and a half - somewhat shorter than had orginially been expected. A decision is unlikely for a few weeks, if not longer.
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The Section 660 test case which could affect thousands of husband and wife businesses finally began in the House of Lords.
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The test case on Section 660 - the so-called married couple's business tax - starts its three day hearing in the House of Lords today (June 5).
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June 5 sees the start of a landmark case in the House of Lords which could have significant financial implications for hundreds of thousands of small businesses owned by husband and wives or close partners. Shout99 reviews why the eyes of the small business community are now focused on a small West Sussex IT consultancy called Arctic Systems owned by husband and wife, Geoff and Diana Jones.
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The first week in June, sees the beginning of the end of a long legal road for one married couple in business together - and a test case in the House of Lords which could have significant financial ramifications for thousands of couples in business together.
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The Section 660 legal test case involving Arctic Systems is scheduled for a hearing in the House of Lords in June this year. The decision is awaited by thousands of husbands and wives in business together who coud see their tax bills rise substantially if the outcome favours the HMRC arguements. Keith Preece from Qdos Consulting recaps the situation so far.
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The landmark Arctic Systems case, which will have implications for tens of thousands of husband and wife businesses will not be heard in the House of Lords until June 2007, almost three years to the day it began its legal journey.
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The legal test case for Section 660 - the married couple's business tax - will not be heard before the income tax self-assessment deadline of January 31, 2007.
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The couple who challenged the Government on the controversial Section 660 - married couple's business tax - have been awarded the "Tax Personality of the Year".
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HM Revenue & Customs (HMRC) has issued further advice on Section 660 following the news that it will be allowed to appeal the Arctic Systems case in the House of Lords.
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