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11 April 2001
Issue: 3802 / Categories: Forum & Feedback , IR35
Two responses to recent articles published in Taxation

Oh what a wicked world

I would like to make some comments on 'Oh what a wicked world' which appeared in Taxation 1 March 2001 at page 513.

One of the key IR35 debating points is whether the legislation requires consideration only of the contract between the worker and the agency or whether the contract between the agency and the client should also be taken into account.

Dave Smith's letter in Taxation 1 March 2000 argues strongly for the former; Gary Axe took the opposite position on 8 February. My own view is that Gary is right. The legislation requires that one look at the contract that would exist between the worker and the client:

'where the circumstances are such that if the services were provided under a contract directly between the client and the worker the...

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