Personal services?

Tax column The judicial review on the legality of IR35 has reached a decision

On 2 April 2001, a judgment was handed down in the judicial review case concerning the legality of the rules governing the provision of personal services via an intermediary – or IR35 as we have come to know them. The Judge held that in the case of R and another v Professional Contractors Group Ltd and others, those seeking the relief did not succeed and IR35...

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