Case review: The substitution clause
|Category|| Technical Articles
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
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