Update No.5

The Judge seemed to canvas the possibility that - if the PCG was to lose the JR (and he is not saying they would) he may issue guidance with the authority of the High Court which would lessen the effects of IR35.

Mr Justice Burton raised doubts about the Revenue’s guidance that contracts over a month will often be caught by IR35.

He stated that if a company that is in business holding itself out as willing to work for many clients either at the same time or sequentially – that is a very significant factor to be considered. If the JR is unsuccessful he might nevertheless issue guidance with the authority of the High Court, confirming that the IR35 law, if it stands, should not be interpreted as restrictively as the Inland Revenue are currently doing.