House of Lords: Jones v Garnett

After a year and a half Jones v Garnett has finally reached its climax at the House of Lords.

The hearing was scheduled to last for three days but actually only lasted a day and a half. The first session took place on 5 June. The five law lords are Lord Hoffmann Lord Hope Lord Walker Lady Hale and Lord Neuberger. Counsel for HMRC are Michael Furness QC and Rupert Baldry counsel for Mr and Mrs Jones are Malcolm Gammie QC and Keith Gordon. Mr and Mrs Jones were both in court.

Session 1 - 5 June 2007 morning

The proceedings began at 10.30 with counsel for HMRC. Mr Furness essentially went over the facts of the case and went on to consider the ruling of the Special Commissioners and the judgments in the High Court and the Court of Appeal. The...