IR35 (other intermediaries)
Agency rules (priority of)
Commentary –
Kirk on Employment Status 9.2.2
Appeals
Commentary –
Kirk on Employment Status 10.7.2
Cases against IR35
Commentary –
Kirk on Employment Status 10.5
Cases for IR35
Commentary –
Kirk on Employment Status 10.4
Compliance checks
Commentary –
Kirk on Employment Status 10.8.2
Conflating the agreements
Commentary –
Kirk on Employment Status 10.1.2
Contracts
Commentary –
Kirk on Employment Status 10.1.3
Control test
Commentary –
Kirk on Employment Status 10.1.3
Employment allowance
Commentary –
Kirk on Employment Status 10.2
Future of IR35
Commentary –
Kirk on Employment Status 10.9
Generally
Commentary –
Kirk on Employment Status ¶10
HMRC opinions
Commentary –
Kirk on Employment Status 10.7.1
Intentions of the parties
Commentary –
Kirk on Employment Status 10.1.4
Intermediary (definition)
Commentary –
Kirk on Employment Status 10.1.1
JLJ Services case
Commentary –
Kirk on Employment Status 10.3
Key points
Commentary –
Kirk on Employment Status 10.10
NIC
Commentary –
Kirk on Employment Status 10.2
Overseas intermediaries
Commentary –
Kirk on Employment Status 10.1.5
Practical action
Commentary –
Kirk on Employment Status 10.8
Private sector
Commentary –
Kirk on Employment Status 10.9
Public sector
Commentary –
Kirk on Employment Status 10.1.1
;
Kirk on Employment Status 10.6
;
Kirk on Employment Status 10.7.2
VAT (interaction with)
Commentary –
Kirk on Employment Status 10.7.3