Astute continues their series of videos discussing IR35 and brings you the next session which looks at the ‘Right of Substitution’ test in more detail.
In this session, we speak with industry experts, Colin Gunnell (CEO, Liquid Friday), Julia Kermode (CEO, FCSA) and Tania Bowers (Legal Counsel, (APSCo), and cover important issues regarding the tax changes.
We will cover the following topics regarding the ‘Right of Substitution’:
- What ‘Right of Subsitution’ means
- The ‘Right of Substitution’ as an important consideration
- Whether the client can reject the substitute
- The Implications if you do not have the ‘Right of Substitution’