Family partnerships tax case going back to court - papers 9th June

This is the couple owning Arctic Systems who recently lost a court battle against the Revenue about the use of small family-run companies and the associated tax advantages of passing some of one individual’s income to the other partner. Mr Jones is the chief breadwinner and had in the past been advised to structure the company so he could pass a large proportion of the income to his wife in order to make use of her tax allowances, but the Revenue argued this was tax avoidance because he paid himself a low salary, a further £4,000 to his wife was listed as her income and the remaining £60...