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R (on the application of Professional Contractors Group Ltd and others) v Commissioners of Inland Revenue, in the Court of Appeal.
The legislation relating to personal service companies was contested as being contrary to certain provisions in the European Community Treaty. However the Court of Appeal upheld the ruling in the High Court and dismissed these objections.
Background
Anyone who has worked in tax since March 1999 will be aware of the new personal service company or IR35 legislation. In brief IR35 applies where:
- an individual personally performs or is obliged to perform services for the purposes of someone else's business; and
- the services are provided via a third party; and
- the circumstances are such that if the services were provided under a contract between the worker and the client the worker would be considered for income tax purposes to be an employee.
In that case the worker is subject to tax and...
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