IR35 Sessions – The 'Right of Substitution' Test

January 22, 2020

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’

Keep a look out for future sessions we will be bringing you in the run-up to April 2021 and the implementation of IR35.


‘Mutuality of Obligation’ test

‘Financial Risk’ / ‘Part & Parcel’ tests


Missed any of our videos? Catch up and watch them all here:


You can also read our Helpful Guide to the IR35 changes

If you do have any questions, please contact your consultant, phone us on 02392 221 600 or email Otherwise, keep looking out for our updates to follow soon!