Yes, JLJ questioned the validity of the subs clause, but not in a way that would set any precedents. I wouldn't rely on JLJ to determine anything, to be honest.
Nor, come to that, do I really care what HMRC's opinion might be. The presence of a reasonably unfettered RoS that the client will honour is all that's needed - although clearly the more pointers you have regarding D&C and MOO the better of course.
Nor, come to that, do I really care what HMRC's opinion might be. The presence of a reasonably unfettered RoS that the client will honour is all that's needed - although clearly the more pointers you have regarding D&C and MOO the better of course.



Comment