Crucial IR35 appeal hits the High Court for the second time

An appeal will be launched in the High Court today which could have huge
implications for future claims under IR35 tax law.

IT contractor John Bessell will begin his second battle to overturn a
previous ruling to pay £99,000 in employment taxes under IR35, funded by the
Professional Contractors

The director of Dragonfly Consulting claims that as a freelance system tester
for the AA for three years, he should not be considered an employee.

Special Commissioner Charles Hellier had previously ruled that there was
‘nothing which points strongly to…Mr Bessell [being]…in business on his own

The PGC claims that a rejection of his appeal could ‘undermine much of the
successful defence against IR35,’ and that under case law ‘one would expect Mr
Bessell to be found outside of IR35’.

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