Mr Justice Burton is expected to deliver a judgement at 10.30.
Anti-IR35 body the Professional Contractors Group was given permission to take its case to the High Court in October. The controversial regulations came into force in April last year and removed many of the tax advantages previously held by contractors who operated through personal service companies.
The PCG argues the legislation is forcing IT contractors to seek employment outside the UK, a claim that has been vehemently denied by the Revenue.
According to the government, there is no evidence that a significant number of IT consultants were moving overseas as a result of IR35 and that the rules ensure everyone who meets the accepted definition of an employee pays tax on broadly the same basis.
The judicial hearing on IR35 ended on Tuesday last week with the Revenue rebuffing claims by the Professional Contractors Group that the IR35 violated European Law and could be construed as state aid for large companies.
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