IR35

Does the right of substitution defeat IR35?

There has been a lot of debate recently over substitution clauses in agency contracts, and whether they do indeed defeat IR35. In this article I will sum up the Revenue's thinking toward the subject, quoting directly from their employment status manuals.

15 December 2003

3 min

Do composite companies help beat IR35?

Since IR35 was announced various inventive means and schemes have been put forward to circumvent the new legislation. But do they really work?

15 December 2003

5 min

IR35: The Obligation of Personal Service: what it is and why it matters

Since the IR35 legislation was enacted in 2000, the finer details of employment law have become a subject of keen interest to many contractors. This article discusses the feature of employment contracts known as the Obligation of Personal Service.

15 December 2003

5 min

Substitution and Exclusivity

This is probably the main point now discussed amongst Contractors, as many incorrectly believe it is the only point needed in a Contract to prove self-employment.

15 December 2003

2 min

Control

This is one of the main pointers used in disputes regarding employment and self-employment.

15 December 2003

2 min

close-up of a diagram with IR35 in the middle

Mutuality of Obligation

Mutuality of Obligation is now a common phrase when dealing with Status disputes.

15 December 2003

2 min

Financial Risk and Payment

Financial risk and payment are one of the main differences between employment and self-employment.

15 December 2003

1 min