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	<title>Contractor Accountants &#187; Right of Substitution</title>
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		<title>I&#8217;m a freelancer &#8211; but will my contract pass IR35?</title>
		<link>http://www.contractoraccountants.com/2009/11/10/im-a-freelancer-but-will-my-contract-pass-ir35/</link>
		<comments>http://www.contractoraccountants.com/2009/11/10/im-a-freelancer-but-will-my-contract-pass-ir35/#comments</comments>
		<pubDate>Tue, 10 Nov 2009 14:42:28 +0000</pubDate>
		<dc:creator>Alan Watts</dc:creator>
				<category><![CDATA[ir35 contract review]]></category>
		<category><![CDATA[ir35 insurance]]></category>
		<category><![CDATA[ir35 rules]]></category>
		<category><![CDATA[Direction & Control]]></category>
		<category><![CDATA[Dragonfly]]></category>
		<category><![CDATA[IR35]]></category>
		<category><![CDATA[Mutuality of Obligation]]></category>
		<category><![CDATA[Right of Substitution]]></category>

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		<description><![CDATA[The intention of IR35 is very simply expressed: if you are working as an employee of your client then you should pay the same taxes as an employee of that client. You can’t avoid paying those taxes simply by saying you are a freelance contractor, you have to be able to prove it.]]></description>
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		<title>The Potted Guide to IR35</title>
		<link>http://www.contractoraccountants.com/2009/10/15/the-potted-guide-to-ir35/</link>
		<comments>http://www.contractoraccountants.com/2009/10/15/the-potted-guide-to-ir35/#comments</comments>
		<pubDate>Thu, 15 Oct 2009 11:07:47 +0000</pubDate>
		<dc:creator>Alan Watts</dc:creator>
				<category><![CDATA[ir35 contract review]]></category>
		<category><![CDATA[ir35 insurance]]></category>
		<category><![CDATA[ir35 rules]]></category>
		<category><![CDATA[Direction and Control]]></category>
		<category><![CDATA[Dragonfly Consulting]]></category>
		<category><![CDATA[IR35]]></category>
		<category><![CDATA[Mutuality of Obligation]]></category>
		<category><![CDATA[Right of Substitution]]></category>
		<category><![CDATA[Substitution]]></category>
		<category><![CDATA[umbrella companies]]></category>

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		<description><![CDATA[This is not and does not claim to be a definitive guide to IR35 and how to avoid its clutches. That is something that has defeated many experts over the last ten years. However, I hope to provide a summary of what we do know about IR35, what all the arcane acronyms really mean, and which bits are the important ones. ]]></description>
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