Archive for the 'small businesses' Category

Employment law changes could ‘disproportionately affect women’ – Law Society’s Gazette

“Changes to employment laws announced in last week’s budget are encouraging for small employers but could disproportionately affect women, solicitors have warned.”

Full story

Law Society’s Gazette, 30th March 2011


Business urges lasting reduction in red tape – The Times

“Businesses called on the Government to cut red tape and not simply to replace it with more bureaucracy as plans for regulatory reform legislation were confirmed.”

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The Times, 7th November 2007


Jones v. Garnett (Inspector of Taxes) – Times Law Reports

Husband not liable for tax on his wife’s private dividend

Jones v. Garnett (Inspector of Taxes)

House of Lords

“A spouse who used a private company to transfer some of his earned income to the other spouse was not liable to pay tax on that income, provided the other spouse’s shares in the company were ordinary shares which carried a right to more than mere income.”

The Times, 9th August 2007


Please note the Times Law Reports are only available free on Times Online for 21 days from the date of publication.

Jones v Garnett (HM Inspector of Taxes) [2007] UKHL 35 – WLR Daily

Jones v Garnett (HM Inspector of Taxes) [2007] UKHL 35

A husband who provided his services to the market via a private company which his wife co-owned, thus distributing his earned income between them both via dividend, was not liable to tax on the income transferred to the wife, pursuant to section 660A of the Income and Corporation Taxes Act 1988, provided the wife’s shares in the company were ordinary shares which carried a right to more than just income.”

WLR Daily, 30th July 2007


Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

Family businesses to lose out in tax review – The Times

“Hundreds of thousands of small businesses and family partnerships will be forced to pay more tax under reforms proposed by the Government today.”

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The Times, 26th July 2007


Revenue reviews the rules after couple win Lords case on taxing partnership – The Times

“A couple who fought HM Revenue & Customs all the way to the House of Lords sparked a wide-ranging review of Britain’s tax system yesterday, after winning their landmark case.”

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The Times, 26th July 2007


Small businesses cheer legal victory in landmark tax case – The Independent

“Small businesses were celebrating victory yesterday after the House of Lords dismissed an appeal by HM Revenue & Customs in a landmark tax case, and gave the legal all-clear to a tax-saving arrangement used by thousands of husband-and-wife operations.”

Full story

The Independent, 26th July 2007


April 2020