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FreeAgent’s Chief Accountant, Emily Coltman FCA explores the three key factors that might bring a contract within IR35: control, mutuality of obligation, and personal service.
Emily looks at important cases in each of these areas and investigates what the courts decided. She also looks at how other factors, such as financial risk and mutual intention, can have an impact on IR35.
The webcast aims to equip you with detailed knowledge of how the courts and HMRC view particular scenarios, and help you to work with your clients to decide whether their projects are within IR35.