Originally posted by jamesbrown
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So to recap, according to the current review of the draft legislation, the PSC is then the determiner of Inside or Outside IR35 if the Fee Payer is wholly abroad foreign (with no UK presence whatsover) AND ONLY IF the supply chain is direct B2B. If any of the payment supply chain crosses the UK border / jurisdiction, then the contract is caught.
From your answer though, there was no mention of Statement of Work (SOW). Does SOW have anything to do with IR35 determination then?
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