The day began with Barling discussing Article 43 Freedom of Establishment, on this point he discussed the fact that people should be allowed to establish themselves wherever they would like in the territory of another member state, and that this was not possible here.
After much discussion of European Law and going through a lengthy presentation, Barling then proceeded onto the actual justification of IR35.
He mentioned the point of a sledgehammer being used to crack a nut and questioning whether IR35 was in fact not a truly proportionate piece of legislation. Barling then concluded that he hoped that the court could find in favour of the PCG but that if any confusion did exist, that the case should go to the European Court for a decision.
Plender then got his turn and was very quick in asking the Court to use common sense in this case.
Plender then began to use the exact strategy he used in the High court in March, and began to work through the PCG’s case point by point. He also went on to say that IR35 was not to discriminate but rather to level the playing field.
Plender continued working through the PCG’s case and in a nutshell wants the case to be settled here whereas the PCG are looking for a reprieve, and have the case sent to The European court.