PCG pleased with High Court opportunity

A spokesperson for the PCG, told ‘The judge heard our case and understood our position. He found in our favour on quite a few issues of law,’ Hughes said.

However, she would not be drawn into speculating on the judge’s ruling, but said the PCG believed Justice Burton had been critical of the Revenue on a number of ‘points of law’.

During the hearings, which began last week Wednesday, Justice Burton criticised the internal guidance the Revenue had given its offices on IR35 and said all the circumstances affecting the contractor and the contract should be taken into account when assessing IR35 liability.

Hughes said even if the PCG were to lose the case on ‘technical aspects of European Law’, she hoped the judge would issue guidance to the Revenue on the way it implementing IR35.

During yesterday’s final afternoon session the Revenue argued IR35 did not violate European Law and could not be construed as state aid for large companies. It said the measure was not targeted at any specific sector or industry, but was general in nature with the aim of preventing tax avoidance.

Regardless of the outcome, Hughes said the PCG would continue to operate as a trade representative for contractors and has already set up a hotline for its 12,000 members.

The Revenue declined to comment when contacted by

Justice Burton is expected to give his decision sometime next week, ahead of the first IR35 payments, due on the 19 April


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