No I am afraid not. These are pillars and each has a weighting which will affect the outcome. Even then HMRC will still want to argue it. That's why IR35 had been such a mess for the last 20 years cummulating in where we are now.
The CEST tool doesn't even address these three properly either.
Nothing is black and white in IR35.
ah, so it's InfraRed35??
Entropy is NOT what it used to be.
Inertia, however........................
its complex. These are pillars and each has a kind of weighting which will affect the outcome. Even then HMRC will still want to argue it. That's why IR35 had been such a mess for the last 20 years cummulating in where we are now.
The CEST tool doesn't even address these three properly either.
Nothing is black and white in IR35.
That said that's going into the nuances of IR35. I believe the bit in bold at the close of Dave Bs post answer your question does it not?
It does, but as you say, nothing is black and white. Thanks for your response!