IR35 PS - So anyone had the discussion yet?

[RonBW]

I see from another post that MSC where banned in 2000 - sorry but I don't know much about that, there is a steep learning curve of decades of employment laws, tax laws, stupid schemes HMRC have tried in the past etc. All you had to do was say in the other post "That is an MSC and they were banned", but of course you rather just spit out abuse.

The legislation removing the tax advantages of an MSC was announced in December 2006 and introduced in 2007.

I don't see your suggestion as being akin to an MSC, though.

[teapot418]

But if you are inside IR35 you can't charge VAT. (I may be wrong about this)

If you are outside you can.

So surely HMRC is losing VAT?

If you are operating through a ltd company, and are VAT registered, you need to add VAT whether or not you are IR35 caught. One of the examples covers this.

[Moumunne]

How about substitution ? Locum doctors are working anyway under "substitution" as in for example if unable to go to work your agency would send someonelse. So with with a legal substitution contract should be outside IR35

[northernladuk]

How about substitution ? Locum doctors are working anyway under "substitution" as in for example if unable to go to work your agency would send someonelse. So with with a legal substitution contract should be outside IR35

That's temping which should automatically put you inside. I'd suggest you go read up what substitution is. Plenty of articles on Google.

Try not to duplicate the question as well please.