An IT contractor who was last January ordered by special commissioner Charles
Hellier to pay £99,000 in employment taxes under IR35 because he was ‘part of
the team’ of his client, is appealing the ruling in High Court.
The appeal by John Bessell, director of
Consulting, is based on the argument that, as a freelance system tester for
roadservice group AA from 2000 to 2003, he was not tantamount to an employee,
The appeal will be funded by the Professional Contractors Group, which says
that, according to existing case law, ‘one would expect Bessell to be found
outside of IR35’, contrary to Hellier’s ruling in January.
The group believes evidence shows Bessell was clearly in business on his own
account and Dragonfly provided all Bessell’s equipment and necessary training
for the position. He was also working for another client and went without
holiday or sickness pay.
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