Like I said, I don't care what HMRC in their infinite wisdom consider to be a pointer, all the above has been resolved in case law. For example, the posession of a reasonably unfettered RoS has been cited several times as a pointer - albeit only a moderate one - to being outside IR35 on the basis an employee can't possibly have such a thing. The only time it went wrong was Dragonfly, where it had been added after the event and in flat contravention of the real situation and was rightly set aside. However, in that case, the worker was a specific expert that the client wanted to hang on to, which isn't the case at the other end of the worker spectrum.
There are a myriad other indicators you can use to examine the totality of the arrangement - for example, I'm not allowed to access the client's intranet and have a flagged email address - but as of now the usual three rules are what decides the outcome. Most contactors should be able to find room for manouevre within them.
And finally, HMRC are claiming that the average take from a successful IR35 case (not that they have a statistically valid sample) is around £27k. I can't see too many service desk workers offering that kind of a target...
There are a myriad other indicators you can use to examine the totality of the arrangement - for example, I'm not allowed to access the client's intranet and have a flagged email address - but as of now the usual three rules are what decides the outcome. Most contactors should be able to find room for manouevre within them.
And finally, HMRC are claiming that the average take from a successful IR35 case (not that they have a statistically valid sample) is around £27k. I can't see too many service desk workers offering that kind of a target...
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