The first day of the appeal went of as expected with both sides starting their cases by outlining the basic points of each argument. Barling QC began the day by outlining the PCG case and raising the following points:
- The fact that there is no case ‘on all fours’ with this case in European Law.
- Barling then also contends that the legislation requires a ‘schizophrenic’ approach of the contractor whereby he is one minute a contractor and the next a ‘disguised employee’
- The third point was that the employment status test is a very uncertain way of clarifying ones status and that the legislation as a whole is very unfair. To support this he mentioned that the contractor gets none of the benefits of the full time employee but does get all the risks.
The argument then became a far more legal one and the issue of State aid was raised and discussed. Barling will continue on day 2 with his argument on Freedom of Movement and will then hand over to Plender who will put The Revenue’s case to the court.
A detailed discussion of yesterdays proceedings is to be found in the previous article on the site.
Rebecca Seeley Harris is at the High Court each day and is reporting any up to the minute happenings.