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

Date:13 AUG 2007

The House of Lords decided on 25 June 2007 that 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. In Jones v Garnett (Inspector of Taxes) (2007) The Times, August 9, the Law Lords dismissed an appeal by the Inland Revenue from a decision of the Court of Appeal ([2006] 1 WLR 1123). For further information see http://business.timesonline.co.uk/tol/business/law/reports/article2224521.ece