To test for a contract being caught for IR35 we first need to identify what needs to be tested.
Thankfully Case Law comes to the rescue for this. In Tilbury V Gittins 2003 the Judge described how this should be done:-
The second is to assume that the worker (Mr Tilbury) was contracted to perform services to the client (Ford) and to determine whether in the light of the facts as found Mr Tilbury would be regarded as Ford's employee.
So the established pattern of case law subsequent to this decision shows that we need to look at:-
- The contract between the Limited Company and their client ( be that the Staffing Company or End Client)
- The actual working arrangements on a day to day basis, and any other contracts that may be in place, for example the contract between the Staffing Company and the End Client.
- The big picture, a view from standing back and looking at the business the workers is operating.