To Carl Whittaker

Fixed-PRICE project direct with a company.

The poster said fixed-PRICE not fixed-RATE (i.e. total amount for the service supply not a rate).

A world of difference, surely. Such a contract is explicitly for supply of goods and services, a million miles from bum-on-seat pseudo employment even if carried out on client premises using the client's equipment under direct control, etc.

Above all else, the supplier is expressly taking tangible commercial risks (variable cost, overrun and liability) which by definition places such a contract firmly outside the grey area of pseudo-employment.

I fail to see how even the Inland Revenue could construe a simple fixed price commercial contract for supply of goods or services (e.g. a typical purchase order for a specific supply at a fixed overall cost) as disguised employment.

If they could IR35 would have been applied to a much wider sphere than IT and engineering contractors already.

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New Dawn