Looks like everyone is to be inside IR35 based on a PwC assessment, the good news is, based on the level to which you had to reach to achieve an outside determination and that only a CEST-like tool was used in determination, I believe the end result is worthless in court.
Client was completely open about the level to which PwC were assessing, they clearly had just a few big hitting questions in their CEST-like tool that if not watertight, enacted and evidenced, were going to result in an inside determination. It was not good enough to have a substitute clause, but you also needed to have acted on it, with client recorded evidence of the fact. Similar story with 'at own expense' fixes for work that needed remedying, you needed to have acted on it, with client recorded evidence of the fact.
PwC have really just done what they were asked to do, based on the CEST tool, if a case goes to court and the CEST tool is presented, ensure all big hitting questions can be batted back with ease due to being implemented and evidenced, anything less will not be acceptable, hence so many inside determinations.
I'll ask QDOS to intervene in the 45 day argument, I'm sure they'll quote case law, what has actually happened in court, MOO etc. This is only for my benefit though to show due diligence in fighting with the correct terms of reference rather than the limited scope that PwC work to, I have no doubt the result of the argument will be the QDOS points are not relevant when the client is ultimately just advised by PwC to look at securing a watertight CEST answer sheet.
Client was completely open about the level to which PwC were assessing, they clearly had just a few big hitting questions in their CEST-like tool that if not watertight, enacted and evidenced, were going to result in an inside determination. It was not good enough to have a substitute clause, but you also needed to have acted on it, with client recorded evidence of the fact. Similar story with 'at own expense' fixes for work that needed remedying, you needed to have acted on it, with client recorded evidence of the fact.
PwC have really just done what they were asked to do, based on the CEST tool, if a case goes to court and the CEST tool is presented, ensure all big hitting questions can be batted back with ease due to being implemented and evidenced, anything less will not be acceptable, hence so many inside determinations.
I'll ask QDOS to intervene in the 45 day argument, I'm sure they'll quote case law, what has actually happened in court, MOO etc. This is only for my benefit though to show due diligence in fighting with the correct terms of reference rather than the limited scope that PwC work to, I have no doubt the result of the argument will be the QDOS points are not relevant when the client is ultimately just advised by PwC to look at securing a watertight CEST answer sheet.
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