New contract offer

[WordIsBond]

1/ Pre-March investigation would be interesting, given that the determination post-March is inside if client hang him out to dry.

There's unlikely to be a pre-March investigation, if client gives him an outside SDS, unless there's a post-April investigation first. HMRC has thousands, probably tens of thousands, of easier targets than historical investigations of guys who have outside determinations.

If HMRC goes after this case, it won't be the historical one they'll be chasing, they'll be chasing the client. So they would be the ones under pressure first. If they wobble on substitution in that case, they slit their own throats. If they don't, HMRC certainly isn't going to chase the historical contract.

2/ Amazing that a client would be so naive/not risk averse - I'd have to agree with ladymuck and consider what clauses are being inserted into the liabilities section of the contract. The agency won't be your friend in this situation.

I'd agree on this, too. But I don't think any such clauses are enforceable, anyway.