IR35

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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

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