Subcontracting vs Substitution

Previous Question - Does Substitution include sub-contracting? Drowning in red tape - 09:44 17/06/08

BarryRoback - 10:52 16/06/08:

Obviously it is impossible to be sure, especially with so little information to go on (remember - the devil is ALWAYS in the detail), but from what you describe it would appear that this work was delivered on a "project" basis rather than "employment" and I doubt that HMRC could mount an IR35 attack on this situation.

However, your question is specifically about substitution and I do not see "B" as a substitute for "A". I would think B was more a subcontractor to A than a substitute.

Hope this helps

Regards

Barry Roback,

JSA Group.

Barry

Sorry to take so long to come back to this, but am I right to think that either substitution or subcontracting by A would put A's contract outside IR35 on the basis that employees cannot do this. (Badges of trade etc).

Regards

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Drowning in red tape