Dragonfly shot down in cold blood. By Steve Gretton
The Dragonfly Consulting Ltd judgment last week in the High Court in favour of HMRC has shaken the IR35 world. Steve Gretton analyses what went wrong for an IT contractor.
The PCG financed the appeal to the High Court believing (hoping?) that the decision at the Special Commissioners was wrong in fact and law.
Where we were
The case was initially heard by Special Commissioner Charles Hellier.