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Asked if it represented a victory for the Inland Revenue, the spokesman replied: "We don't really want to talk 'victories or defeats' at the moment."
Replying to the question of how much impact the guidance handed down would have on IR35, he said, "We'll take everything on board and see what amendments need to be made. We hear what the judge is saying and we'll make the Employment Status Manual more user-friendly. Looking at the judge's comments and the outcome of the case our policy people will look at what changes now need to be made."
Asked what consultation the Inland Revenue will be conducting with regard to the amendments it mentioned, the spokesman replied, "There is no mention here of any consultation."
An internal briefing paper from the Inland Revenue's press office obtained by Shout99 directly after the session had closed reads as follows…
Restricted- Policy
Press Briefing
Government wins Judicial Review of IR35
Statement
The Government is glad that the Court has confirmed that the IR35 legislation is not contrary to EC and Human Rights law, and that the uncertainty caused by this case can now come to an end. The legislation was necessary to ensure fair taxation of all workers, whether or not they use a limited company to arrange their contracts.
What happens now?
The IR35 legislation is the law of the land, as enacted by Parliament and upheld by the Court. Individuals affected by it will need to make sure they take the necessary actions to ensure they comply with their obligations under this law.
What do workers affected by IR35 need to do now?
Workers affected by IR35 will need to :
· calculate the tax and NICs due under the legislation by 5 April; and
· pay the tax and NICs due (or at least a provisional amount) by 19 April.
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Richard Powell, Shout99
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