Agency rules (priority of)

Commentary – 9.2.2

Appeals

Commentary – 10.7.2

Cases against IR35

Commentary – 10.5

Cases for IR35

Commentary – 10.4

Compliance checks

Commentary – 10.8.2

Conflating the agreements

Commentary – 10.1.2

Contracts

Commentary – 10.1.3

Control test

Commentary – 10.1.3

Employment allowance

Commentary – 10.2

Future of IR35

Commentary – 10.9

Generally

Commentary – ¶10

HMRC opinions

Commentary – 10.7.1

Intentions of the parties

Commentary – 10.1.4

Intermediary (definition)

Commentary – 10.1.1

JLJ Services case

Commentary – 10.3

Key points

Commentary – 10.10

NIC

Commentary – 10.2

Overseas intermediaries

Commentary – 10.1.5

Practical action

Commentary – 10.8

Private sector

Commentary – 10.9

Public sector

Commentary – 10.1.1 ; 10.6 ; 10.7.2

VAT (interaction with)

Commentary – 10.7.3