The House of Lords has found in favour of Geoff Jones in the landmark tax case Jones v. Garnett (also knows as ?Arctic Systems?). The law lords rejected HM Revenue and Customs? appeal to tax Geoff Jones on dividends paid to his wife, Diana. The judgment marks the dramatic end of a tax case that has gripped accountants and small business owners for the last four years and dominated all recent SME tax planning. No further appeals are possible under UK law.