24 month rule: how exact?

[NotAllThere]

In such a case, it could be argued that his journey between home and work has not substantially changed over the ten years. And therefore he's stitched. If there's no case law as a guide, then you just have to decide if it's worth the risk of losing in court - because that's where it would be decided. I can't see it going in favour of the contractor though.

[blacjac]

Unfortunately there are no hard and fast rules. The only thing you can do is phone the HMRC and ask them.

Then hope that the phone call doesn't put you on "the list"

[NotAllThere]

That's not a problem. You call them pretending to be a contractor that you don't like.