The appeal against the decision of The High Court in march this year came to an end here yesterday and the PCG might actually feel that they are slightly closer to a reprieve and the case being referred to The European Court.
The day began with Plender speaking about Freedom of Movement of Establishment, workers and services. Plender feels that IR35 is not a restriction but rather a piece of legislation that just makes it less attractive to come here.
He went on to talk about how employee benefits are an issue in the case but that employee benefits are a problem that stems from the market and not from the legislation. He then addressed the question of whether a less restrictive policy could have been implemented and went on to say that many courses of action were considered but that none had been suitable and that the appellants (PCG), had suggested no alternative either.
Barling then began his closing argument, and the court went to lunch.
Barling opened the afternoon session with the 5% expenses issue and the issue of state aid. Barling went on to say that it was well within the Court’s powers to decide the outcome of the case, but that he would feel it in appropriate if the case was not referred to The European Court as it is for them to decide if there was justification of the state aid that went unnoticed.
Barling it seems has pushed very hard for the case to go to The European Court and might well have pushed it slightly that way as he was very effective during the case. The verdict should take at least two weeks, but we will keep you informed on any happenings as they happen