The courts, quite possibly. Some of the judgements rendered so far in Arctic have defied logic, and one was made in violation of accepted practice by one of the early defenders of IR35, so we have to be a little scpetical
The Law Lords are a different beast. The main judgement being challenged is that unanimous one from the last High Court Appeal, that if HMRC want to re-apply the legislation in this novel manner, they must go back to Parliament to seek sanction for it. Or, to put it bluntly, there is no legal basis for the demands they are making on Arctic Systems (and by inference about a million similar small businesses).
However, nothing is certain. We - and not just freelances, the UK as a whole - will be badly affected if HMRC win.
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Reply to: Arctic case
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Previously on "Arctic case"
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May be I've watched too many episodes of John Deed but I always believe that if the government need to push something through the courts then they will succeed.
Hope I'm wrong!
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I heard "a few weeks" from the Law Lord's own website.
It is nobody's interest to delay it and the debate is about pure points of law, not advocacy.
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I heard October 19th, from a guy who also tried to sell me some magic beans.
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Wrong. Judgements from HoL appeals are usually quite swift - expect to see them within a few weeks, usually on a Thursday morning.
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Arctic
Completely rumour, but heard on the grapevine last month that the decision would be delayed until Autumn time but no specific date.
Just rumour, came from an inspector on whilst on a course last month.Last edited by Darren@UptonAccountants; 4 June 2007, 15:11.
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Arctic case
The Arctic case is due to be heard tomorrow in the House of Lords. But a decision is not expected for some considerable time Anyone with a bit of knowledge about these things care to take a guess how long this will be? I am holding off dividends awaiting the outcome. Want to gift wife some shares if Artic win.Tags: None
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