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2 Jan 2002 9:53AM

- Author:
- Daniel Barnett
The Court of Appeal has handed down its decision in the IR35 case, Professional Contractors' Group v Inland Revenue.BackgroundIn 1999, the government decided to prevent individuals, who would otherwise be classified as employees, from obtaining the financial advantages of self-employment by setting up one-man service companies and hiring out their services. This decision became known as 'IR35', the number of the Inland Revenue circular setting out the changes (which were enacted in three tran... (138 more words)
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