Working practises are critical as they represent the truth of the engagement, if you can demonstrate that you don’t get paid when there is no work great (and this is muddied by contract extensions and being paid for time rather than deliverables). Same with substitution, if it’s seen that a client refuses a substitute then they can argue that the clause is a contrivence for merely making the contract look compliant.
The changes to IR35 will massively reduce the number of entities that could be the subject of an investigation, so those who are still left contracting for small clients can likely expect more scrutiny from next year.
The changes to IR35 will massively reduce the number of entities that could be the subject of an investigation, so those who are still left contracting for small clients can likely expect more scrutiny from next year.