Legislation was introduced changing the taxation of one man companies through which many professional contractors worked. The asserted that this infringed their human rights by depriving them of property rights in the companies, and was an infringement of the right of freedom of movement within member states. Neither argument succeeded. There was no deprivation of property rights, and there was no discriminatory treatment according to a worker’s nationality.
Citations:
Times 05-Apr-2001, Gazette 17-May-2001, [2001] EWHC Admin 236
Links:
Statutes:
Welfare Reform and Pensions Act 1999 75 76, Finance Act 2000 60, Social Security Contributions (Intermediaries) Regulations 2000 (2000 No 272)
Jurisdiction:
England and Wales
Citing:
Appealed to – Professional Contractors’ Group and Others v Commissioners of Inland Revenue CA 21-Dec-2001
Legislation had been enacted to tax under Schedule E, people employed through one man service companies and similar. Representatives of such taxpayers sought review of the legislation as incompatible with European law being a hindrance to the . .
Cited by:
Appeal from – Professional Contractors’ Group and Others v Commissioners of Inland Revenue CA 21-Dec-2001
Legislation had been enacted to tax under Schedule E, people employed through one man service companies and similar. Representatives of such taxpayers sought review of the legislation as incompatible with European law being a hindrance to the . .
Lists of cited by and citing cases may be incomplete.
Income Tax, Human Rights, European
Updated: 08 July 2022; Ref: scu.135323