Personal services?
13 September 2012
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...