IR35 – where to now after the judicial review decision?

Authors

  • Francesca Lagerberg

DOI:

https://doi.org/10.14296/ac.v2001i35.1328

Keywords:

Taxation, Income tax, Inland Revenue, Tax legislation, UK tax system, United Kingdom

Abstract

The author considers the fall-out from the case of R v Professional Contractors Group Ltd & Others concerning the legality of the rules affecting the provision of personal service companies (“IR35”). Article by Francesca Lagerberg ACA, Barrister (Senior Technical Manager to the Tax Faculty of the Institute of Chartered Accountants in England and Wales). Published in Amicus Curiae - Journal of the Institute of Advanced Legal Studies and its Society for Advanced Legal Studies. The Journal is produced by the Society for Advanced Legal Studies at the Institute of Advanced Legal Studies, University of London.

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Issue

Issue 35 (2001)

Section

Articles

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