Concurrent clients could be the way out of IR35, contractor argues

"The judge said that it was completely clear that if a contractor has multiple concurrent clients they are 'in the clear'."

Think beyond the employment & MoO. If the judge is in agreement with the point above, and can affect such an IR test position - even if IR35 is not repealed - then this is key.

Multiple concurrent clients, ergo, more than one at the same time. Although my company provides contracts for services sequentially with different clients (with whom the IR believe that I am "IR35 affected"), I also know of several other small businesses who would require me to fulfil a project requirement for them.

And, as it is a project requirement and not a services requirement, then no time limit is based on the project contract - as my company will be paid upon receipt of the deliverable. The project is under the complete control of my company (until the deliverable is presented to the client), and is facilitated by my company's equipment and premises.

To qualify: The projects that I am thinking about are the crafting of a simple XML template, an analysis document which outlines the difference between an ordinary Recordset and a snapshot Recordset, providing a pro/con document with respect to different makes of inlet and outlet valves. You know, the really hard pieces of work which other small businesses require and cannot facilitate themselves.

It is my belief that my company may be doing at least two or three of these project based contracts a year - funnily enough - at the same time as providing a contract for services to another client. I now - absolutely - have more than one concurrent client. One which may fail the IR35 tests, and one which definitely will not fail the IR35 tests (not that the tests are valid anymore due to concurrency).

I am quite sure that my company will also require projects to be fulfilled by other small businesses, as I no longer have the time to write a simple XML template for myself - what with having multiple clients and all.

I doubt if my company would approach the small business for whom my company is providing project services for, to achieve this work. I will use a different small business for that requirement. However, if the small business I source to do project work for my company, just happens to be a client of the company for whom my company is doing project work for: then that relationship is purely coincidental and should be treated as such.

Having a good and trustworthy relationship with other small businesses, I find is essential in this the growing knowledge based economy.