Limited Company, 50-50% with Spouse, Has HMRC Chanllenged?

After Artic case has HMRC challenged Limited companies where spouse is 50% shareholder?

How far back in time (years) can HMRC go with enquirers related to Limited Company?

[Wanderer]

After Artic case has HMRC challenged Limited companies where spouse is 50% shareholder?

Not under the settlement's legislation but they have launched many challenges using the IR35 rules.

How far back in time (years) can HMRC go with enquirers related to Limited Company?

I think it's 6 years, though they can go further if they suspect deliberate fraud.