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