Originally posted by deeter
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HMRC would always consider you caught by IR35, irrespective of the contract. They like to shift between contractual provisions and actual arrangements at will, in order to prove their case. Only a court can decide this as the overall picture needs to be considered. Many times the courts have been at great pains to point out that deciding employment status isn't a box ticking exercise. Each factor has to be considered and given appropriate weight in any judgement.
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