A minor point of detail though - the test is not an "unfettered right", rather a "not unreasonably fettered" right.
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Substitution clause being argued in my SDS appeal
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Originally posted by jamesbrown View PostA minor point of detail though - the test is not an "unfettered right", rather a "not unreasonably fettered" right.
“Has the worker ever sent a substitute to do this work?”
A substitute is someone the worker sends in their place to do their role.
"Yes, you accepted them"
"Yes, but you did not accept them"
"No, it has not happened"Comment
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Originally posted by pr1 View Post
But the question in CEST is:
“Has the worker ever sent a substitute to do this work?”
A substitute is someone the worker sends in their place to do their role.
"Yes, you accepted them"
"Yes, but you did not accept them"
"No, it has not happened"
Does anyone think that CEST reflects case law on any major aspect (RoS, MoO, D&C)?
The bigger picture for the OP is that the client is clued-up and thinks the OP is inside. That the client read the CEST guidance and doesn't believe that the previous "substitutions" were valid ones that would warrant a "Yes" answer is neither here nor there in the big picture. CEST is a mere tool to achieve what the client wants and believes.
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Originally posted by jamesbrown View Post
So...?
Does anyone think that CEST reflects case law on any major aspect (RoS, MoO, D&C)?
The bigger picture for the OP is that the client is clued-up and thinks the OP is inside. That the client read the CEST guidance and doesn't believe that the previous "substitutions" were valid ones that would warrant a "Yes" answer is neither here nor there in the big picture. CEST is a mere tool to achieve what the client wants and believes.Comment
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Originally posted by pr1 View Post
So... from the information OP has provided, answering anything other than "Yes, you accepted them" to the question "Has the worker ever sent a substitute to do this work?" would be false
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Originally posted by jamesbrown View Post
No, the client is answering truthfully. They disagree that a valid substitution occurred. The OP provided no specific examples, according to the client, and the client has no record of any substitutions. Again, CEST is a sideshow here and the thoughtful response from the client makes that very clear.
As the client has the legal responsibility for that interpretation, and the risk of any liabilities associated, their interpretation trumps all others. TBF this is the way IR35 should have always worked.
Maybe they'll next shift the liability of tax avoidance schemes onto the client/agency.See You Next TuesdayComment
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