IR35 and Holidays

[TheFaQQer]

Just another thought on this. If you know in advance of signing a new contract or a contract extension that you will not be able to supply services to the client on certain days, is it favourable from an IR35 point of view to put these days into the contract?

If you are that worried about IR35, you tell the client that the individual is unable to provide services on those days, but the company can arrange a substitute for the individual if they would like.

The danger is that they then say "oh, we'd never accept a substitute" or similar, which gets rid of 1/3 of your IR35 defence.