Have I dug my own grave?

[craig1]

The most absurd case of paranoia over this I've seen happened about 3 years ago. Client site had on-site professional massages that they heavily subsidised so that you paid £10 for half an hour, they were absolutely fantastic and the lady who did the massages was outstanding, didn't hurt that she was very pretty and a nice person as well. The well publicised terms were that if you were in the building working in any capacity, it specifically included suppliers, seconded customers and contractors, and could be reached through the internal email system (as that was part of the booking process) then you were entitled to use the discounted service. Some of the guys in my team were adamant that if they used the service then they'd be as well stamping IR35 caught on their foreheads. One guy even refused to use the free drinks machines just in case someone found out and he lost his IR35-free status. Another insisted on coming in 10 minutes late one day a week just to prove he was outside of D&C, he really didn't see my point that he had asked if he could do that and was willing to move it to another day to suit my needs.

[Contreras]

The gym / canteen is open to contractors as well as permies.

If this was ever going to be argued as an IR35 pointer then isn't it a moot point whether the contractor actually made use of the facilities offerred?

[TheFaQQer]

No, but why would it suddenly start to yield loads of tax when it didn't before. In my view it's a failed piece of legislation.

Your view is worthless, unless it coincides with that of HMRC.

It doesn't.

[Unix]

Your view is worthless, unless it coincides with that of HMRC.

It doesn't.

I know HMRC can be stupid at times but even they would not pursue such a inefficient tax policy. It's simple economics.

[handyandy]

No, but why would it suddenly start to yield loads of tax when it didn't before. In my view it's a failed piece of legislation.

There's no such thing as failed legislation for HMRC - just legislation that is not as high yielding as other legislation at this moment in time. They'll keep it in their back pocket and bring it back into play in a decade or so, but probably in a totally different way to that in which it was intended.

Cynical? - Hell yeah!

[TheCyclingProgrammer]

[I]You need to understand a little more about mutuality of obligation - the duration of the contract is irrelevant - it's whether or not they are obliged to offer you work and whether you are obliged to accept it.[/I]

It's difficult to make a judgement without all the facts but my gut feeling is that the contract has been written to put you outside IR35 but your working practices would put you inside or, at the very least, borderline.

Going to the company gym and canteen would indicate that you had integrated into the workforce and would be an indicator but not a determining factor in an IR35 investigation

This seems like scaremongering to me. From everything the OP has said, it sounds like he isn't obliged to accept any new work from his client (so lack of MOO) and isn't under any significant direction and control. Right of substitution clause seems like a sham if there is no realistic chance of it being used successfully but as long as OP is passing the D&C and MOO tests then RoS is a moot point.

[GazCol]

I know HMRC can be stupid at times but even they would not pursue such a inefficient tax policy. It's simple economics.

IR35 investigations surge to seven-year high :: Contractor UK

[LisaContractorUmbrella]

This seems like scaremongering to me. From everything the OP has said, it sounds like he isn't obliged to accept any new work from his client (so lack of MOO) and isn't under any significant direction and control. Right of substitution clause seems like a sham if there is no realistic chance of it being used successfully but as long as OP is passing the D&C and MOO tests then RoS is a moot point.

From what the OP has said we can't know that he's ok on D&C and MOO

[Unix]

IR35 investigations surge to seven-year high :: Contractor UK

But standing at 256, the total number of IR35 enquiries in 2012-13 is far off the 2,000 enquiries which a trade body’s website claimed were made under the rule in the five months from May of that year.

,

[GazCol]

,

256>23