I would always prefer to see a explicit right of substitution - its an easy and quick win to add outside IR35 weight.
However remember the IR35 status is assessed against the "hypothetical contract" which would exist without the intermediaries in place, and HMRC will never be shy at seeking to imply weakening factors into the contract - you can do the same, so if you can evidence a right of substitution / non personal service outside of the contract then its better than nothing. Quality of evidence would be the key here.
However remember the IR35 status is assessed against the "hypothetical contract" which would exist without the intermediaries in place, and HMRC will never be shy at seeking to imply weakening factors into the contract - you can do the same, so if you can evidence a right of substitution / non personal service outside of the contract then its better than nothing. Quality of evidence would be the key here.
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