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IR35 under attack

16 October 2000
Issue: 3779 / Categories: News , IR35
A small glimmer of hope is on the horizon for the estimated 66,000 taxpayers who may be affected by the personal service company provisions in Schedule 12 to the Finance Act 2000. On 10 October 2000 the High Court accepted arguments on behalf of the Professional Contractors Group that the legislation should undergo a full judicial review; this is expected to take place in February 2001.

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