IR35: Countering Avoidance in the Provision of Personal Services - Judicial Review

The Professional Contractors Group and others received permission for a Judicial Review of the IR35 legislation in the High Court. The review took place over 5 days between 13 to 20 March 2001. On 2 April the Court decided in favour of the Revenue on all counts, awarded costs to the Revenue, and refused the PCG leave to appeal.

• You can view a copy of the Judicial Review here.

The Professional Contractor's Group petitioned the Court of Appeal, who agreed to hear their case over three days from the fourth to the sixth of December 2001. On 21 December the Judges announced that they had dismissed the appeal. Permission to take the appeal to the House of Lords was refused. The Inland Revenue were awarded costs. The text of the Court of Appeal's Judgement may be accessed from the link below.

• You can view the Appeal to the Judicial review here.