Originally posted by webberg
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This article quoting Kate Cottrell warns against it
IT contractors warned on IR35 substitution clauses
This article from QDOS goes in to some detail about sham arrangements and some other interesting points about being unable or unwilling which further muddies the waters.
Exercising Your Right of Substitution
And specifically the article mentions
The right to provide a substitute does not necessarily need to be exercised. In HMRC's Employment Status Manuals, it clearly states that "you cannot assert that a right of substitution does not exist just because a substitute has never been provided" (ESM0538), i.e. it is up to the status inspector to prove your hypothetical right is a sham.
There is even a case where the judge called the clause a sham and ignored the whole RoS from the case.
More reasons where teaming up with a contractor buddy to try look like you are making substitution is more possible won't work.
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