IR35: Punch-drunk, but undeterred

The Inland Revenue, clearly buoyed by a decision it had been expecting, said it put an end to the ‘uncertainty’ surrounding the hated tax on self-employed contractors.

Experts from the likes of the Chartered Institute of Taxation, meanwhile, said they were not surprised at the verdict, though they expressed disappointment at the outcome.

Nevertheless, like a beaten boxer on the canvas who has the crowd behind him, the PCG vowed to fight on despite the emphatic defeat.

How it will do so remains unclear, however. It was denied leave to appeal to the House of Lords though it could conceivably petition direct. Whether it has the stomach for a further fight will probably only become clear in the new year.

It’s safe to say, however, that the Inland Revenue will not be losing any sleep over the threat this Christmas.


For all the reactions to the Appeal Court decision and the history of the case click here

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