I've often wondered why an agency would not have an indemnity in their contract with the client (rather than the contractor LtdCo)? Or perhaps they do and it doesn't get mentioned?
After all, it's the client who is responsible for the determination, and the client who would be HMRC's first port of call if investigating.
After all, it's the client who is responsible for the determination, and the client who would be HMRC's first port of call if investigating.
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