Tax & Legal :: IR35

IR35 S660 Legal Guides General Matters



So what is section 660a? Freelance UK has been covering Section 660a since the first suggestions of it being used against husband and wife businesses (this is why it is also known as the husband and wife tax). Please read our articles and news below to understand the issues and how they may affect you.

What is Section 660a?
The S660a rules were introduced to stop you passing income to someone else in the family to reduce your overall income tax bill.

S660 - A brief history
A history of the settlements legislation and 'income splitting'.

Will I get caught and what will it cost me?
The criteria for those that could potentially be caught and what a challenge from the Revenue might cost you.

New laws prohibit family firms' tax gain
Share your business but don't share its profits, says the state, wielding fines.
Dec 12, 2007

Arctic Systems case 'cost taxpayers over £500k'
But HMRC says the cost is unknown, as it doesn’t keep records.
Oct 26, 2007

New tax laws to hit the likes of Arctic
Government: we'll have the final say on the tax affairs of family-run firms.
Jul 31, 2007

Taxman 'won't let sleeping Arctics lie'
Advisors fear new laws will respond to HMRC’s defeat by the Lords.
Jul 26, 2007

Arctic win at the House of Lords
Thousands of family-run businesses are finally vindicated.
Jul 25, 2007

Arctic Systems and the settlement provisions
Freelance tax expert Nichola Ross Martin spells out what Jones V Garnett could mean for you.
Jun 15, 2007

The Arctic case (Court of Appeal decision)
Legal expert, Roger Sinclair, on what yesterday's judgement means for freelancers.
Dec 16, 2005

Arctic Systems win S660 Appeal
Historic day for freelancers as Arctic Systems and the PCG win S660 appeal against the Revenue.
Dec 16, 2005

Arctic Systems advances into November
Companies hope S660 certainty will grace their tax returns before January's self-assessment deadline.
Oct 18, 2005

Arctic Systems to appeal S660 ruling
Geoff and Diana Jones take their tax battle against the Revenue to the Court of Appeal.
Jun 10, 2005

Expert analysis of Arctic Systems S660 judgement
Arctic ruling soured your tax plans? Pay yourself as if you were inside IR35, advises top tax consultant.
May 27, 2005

Taxman stalks business consultants
Accountants warn business consultants to get off the Revenue radar.
May 24, 2005

Tax defeat for Arctic rallies small business
Advisors trounce High Court claim that Arctic ruling comes without consequences for family firms.
Apr 29, 2005

Detailed analysis on the Arctic S660 appeal
Top tax consultant, Nichola Ross Martin, reports on the recent S660 Arctic Systems Appeal: Geoffrey Peter Jones v Michael Vincent Garnett.
Apr 1, 2005

Arctic Systems S660 High Court hearing begins today
Today sees the start of a landmark case which could have significant implications for hundreds of thousands of husband and wife businesses.
Mar 16, 2005

Support from leading lawyer in Section 660 test case
Just two weeks remain before the High Court appeal in this important Section 660 test case. James Kessler QC explains why he supports the Professional Contractors Group (PCG) in its backing of the Arctic Systems case.
Mar 4, 2005

S660A hides in the detail for small business
The PBR has been welcomed as a move towards a simpler tax system. But could the single tax return be a cloak for some later 'nasty bit of stealth' for freelancers?
Dec 3, 2004

Tax anger sparked over damning S660A rules
Revenue guidance slammed as "Orwellian" as experts react to tax assault.
Nov 23, 2004

Inland Revenue issues S660A 'guidance' to husband and wife companies
The Inland Revenue has published new guidance on the taxation of family firms, informing husband and wife companies not to reduce their tax bill by taking a dividend payment.
Nov 19, 2004

PCG to appeal Arctic in wake of new Revenue guide
The Professional Contractors Group (PCG) has expressed its frustration with the Inland Revenue's new "Guide to the Settlements Legislation for Small Business Advisers"
Nov 19, 2004

Freelance Alliance
Freelance Alliance
What is Freelance Alliance?
Freelance Alliance