IR35 goes to appeal.

The Court of Appeal will hear the Professional Contractors Group’s case for abolishing the controversial IR35 legislation near the end of November this year, writes Larry Schlesinger.

A PCG spokeswoman said that although a date had not yet been confirmed, she expected that the case would begin on or around the 19 or 20 November, and run for three days.

‘We have been advised by our lawyers that we have a good case,’ Hughes said, reaffirming comments made by PCG chairman Jane Akshar after the first case went in the Inland Revenue’s favour in March. ‘This is a part of the law that has not yet been challenged.’

A victory for the PCG would mean an end to IR35 legislation, which came into place on 19 April 2001. However, if it fails, the group has not ‘put its eggs into one basket’ and has numerous other judicial avenues open to it – including approaching the European Court of Justice.

The anti-IR35 campaigners decided to take their battle against the Inland Revenue to the Court of Appeal after an application to have the IR35 tax rules abolished was rejected by a judicial review in the High Court in March of this year.

An Inland Revenue spokesman told Accountancy Age it would ‘strongly contest the PCG’s appeal’.’s IR35 Resource Centre is at

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