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Tax Cases

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09 January 2002
Issue: 3839 / Categories: Tax cases , IR35
IR35 challenge fails


The Court of Appeal has confirmed the judgment given in the High Court in April 2001 that the service company legislation is not contrary to European Community law.

 

The Professional Contractors' Group had sought judicial review of the lawfulness of IR35 claiming that it was incompatible with European Community law as it was:

 

 

* an unnotified state aid contrary to Articles 87 and 88 of the European Community treaty relating to information technology engineering telecommunications and management and business consulting; and

 

* an unlawful hindrance to free movement of workers freedom of establishment and freedom to provide services contrary to Articles 39 43 and 49 of the treaty.

 

The judge dismissed the application so the Professional Contractors' Group appealed.

The Court of Appeal said that the essential question regarding state aid...

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