Skip navigation |

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
020 7235 9381


We use cookies to ensure that we give you the best experience on our website. If you continue without changing your settings, we'll assume that you are happy to receive all cookies on the The Chartered Institute of Taxation website. To find out more about the cookies, see our privacy policy.