Arctic at the Lords

Key points * Mr and Mrs Jones come to the House of Lords to listen to counsels' submissions. * Does there need to be a plan at the outset? * The relationship between the beneficiary's contribution and bounty. * Is there a bounty and if so is it part of the settlement?

AFTER A YEAR and a half Jones v Garnett 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 Baroness 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...