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Case review: The substitution clause

Category Technical Articles
AuthorTechnical Department
Article by Keith M Gordon, barrister, chartered accountant and tax adviser. This article appeared in the November 2008 issue of Tax Adviser.
The author discusses Dragonfly Consultancy Limited v HMRC, which considers the IR35 provisions and the effectiveness of a substitution clause in the contract between the intermediary and the agency or end user.

November 2008 by Keith M Gordon

Technical Department
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