Judge dismisses claims that HMRC's retrospective tax take was unlawful
Thousands of IT contractors reacted with shock and disappointment this morning, after the Royal Court of Justice ruled the retrospective effect of BN66 is not unlawful.
Mr Justice Parker, sitting in court 20, rejected claims put last week on behalf of the taxpayer that the backdating of Section 55 of the Finance Act breached human rights.
His court also refused an appeal, paving the way for HM Revenue & Customs to pursue the taxpayer, Robert Huitson, an IT contractor, and thousands like him.
Although further challenges to BN66 are possible, the ruling represents the first time a court has backed the retrospective effect of the rule, which came into force in 2008.
We update our news page with key changes to legislation relating to contracting, including IR35 and s660a, as well as other important accounting and taxation changes.
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