Just in case you need a reminder, the case concerned a company owned by a husband and wife, Geoff and Diana Jones, and hinged on whether dividends paid by the company to Mrs Jones (who was not a higher rate taxpayer) should be shown on her husband self assessment return and taxed as his income at a higher rate of tax. You may recall that the case went to the Court of Appeal where the taxpayer won.

The case was heard in a mere two days and the outcome of the hearing is expected shortly.  We hope to bring you the decision and its implications in next month’s enews.

Internet link: BBC news article