an IR35 example for discussion

[breaktwister]

Please provide a link to case law which supports your assertion.

Thanks

I certainly will dig some out and post later. The principle is that the Courts will look at the overall picture of whether an individual holds himself out as being in business on his own account and not the narrow view of the world through the eyes of one of his clients. So SDC would be one element, but certainly not the only element. For example, one such element could be if a consultant has a website offering his services, if he employs others as per my example, if he has multiple clients. These are all totally ignored by HMRC in their guidance as it doesn't fit into their plan to push this all onto the end-clients.

[northernladuk]

(yawn)

[RonBW]

IR35 is tested on a contract-by-contract basis though - you could have two concurrent contracts, one inside and one outside.

I do this at the moment.

[breaktwister]

this is a massive grey area and Joe is in a very awkward position. Have you checked if there are any precedents for this and what the case law dictated the outcome/determination to be?

I don't have any examples off-hand but I have read that HMRC have lost more cases than they have won when trying to claim contractors were "deemed employees/inside IR35". I will look for more case law on the points on how they lost.

[breaktwister]

Read them and understand what they were trying to do. It's relevant to your point. You can't come on here with your stupid ideas and not have a clue about what's gone on before.

There is enough complication and complexity with the current landscape without reading crap that is obsolete. I can guess what HMRC were trying to do, force contractors onto payrolls.