Quote:
Originally Posted by Vaseline
This is a really helpful post Phil. I had to read it twice to make sure it sank in. I'm still however not entirely convinced by your first point. So, just so i'm 100% clear on this, you're saying that I could be completely under the control of my client (2. Control) and they're also obligated (3. Mutuality Of Obligation) to provide work for me, and I am obliged to accept that work BUT just because I am able to provide a substitute worker (1. Personal Service) I will not fall foul of IR35?
It would be great to clarify this point....
Thanks again
V
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In theory, yes. In practice, no. Every case is different and there are no golden bullets. The judge is quite capable of disregarding inconvenient details such as a contractual RoS if he feels the overal picture is one of employment. That 's basically what happened with Dragonfly.