2
Tax Defeat 
Arctic loses test case on S660A 'couples tax', dividends paid to spouses in small family businesses, retrospective tax bills estimated £9k per firm, over £1b in total for Revenue 30.09.05 Telegraph, UK Tax Links
Spouse Tax Master of the Rolls Lord Phillips has delayed hearing of Arctic appeal until January, ending hopes of decision prior to self-assessment deadline, family businesses could be liable for £1b back tax under S660A 15.09.05 Telegraph, UK Tax Links
Spouse Tax Arctic Systems test case on Revenue treatment of small family business is to go to Appeal Ct 09.06.05 Telegraph, UK Tax Links
Spouse Tax Case limiting tax efficiency of dividends paid to spouse may itself be limited, arrangements at Arctic were 'unusual' given minimal contribution of one partner 05.05.05 BBC, UK Tax Links
Spouse Tax High Ct has ruled in favour of HMRC in Arctic case, Revenue rejected lower tax rate on dividends paid by family firm to non-earning spouse, 200k firms could owe average of £9k extra 28.04.05 Telegraph, UK Tax Links
Spouse Tax Leading tax barrister James Kessler QC is to support Professional Contractor Group in appeal over ruling in Section 660A, Arctic Systems case, where Revenue refuses to recognise spouse as separate taxpayer in family business 07.03.05 bytestart.co.uk, UK Tax Links
Business Tax Accountancy bodies angered at lack of clarity from Revenue on how to ensure family businesses are safe from future 'spouse tax' assessments, CIOT and ICEAW have issued their own guidance 25.11.04 CIOT Press Relesea, 660A Settlements Guidance, UK Tax Links
Family Firm Advisors say 200k family firms likely to face tax bills of £9k as a result of 660A 'spouse tax' ruling, Revenue refuses to fund appeal to clarify decision, says insufficient interest to 'taxpayers as a whole' 05.11.04 Telegraph
Couple Tax Revenue has agreed to publish clearer guidelines on how family businesses can pay dividends to married directors 08.10.04 Telegraph, UK Tax Links
Couples Tax Accountants have formed group to fight for reversal of decision on 660A cases, where family business saves tax by paying dividends to both spouses 05.10.04 Telegraph
