IR35: Navigating Employment Status Rules
Determining IR35 status is notoriously difficult. The rules are so complex it is impossible to be absolutely certain of the true status of any particular engagement. Yet is essential, in our view, that contractors, their agencies and their clients grapple with the rules and try to make determinations as accurate as possible.
In this webinar, IPSE’s Andy Chamberlain and Sandeep Dhillon from Talmix will examine the case law which sets out the status rules and consider the options for those seeking work opportunities outside the UK, beyond the reach of IR35 altogether!
The webinar will cover:
Relevant case law and the hypothetical contract
The requirement for personal service – can you send a substitute?
The control factors – how, when, where and what work is done
Mutuality of obligation – what it means and why it’s contested
The business-on-own-account tests
The CEST tool (and why we don’t like it)
IR35 when working for overseas clients