Re: Any news on whether the BBC pays their side of the bargain?
>If you pay other employees out of your fee, then you almost certainly won’t be IR35.
I was referring to your companies 'staff' eg. the undergrad you've employed to get some work experience and do some research.
>Right of substitution is a very strong indicator of genuine self-employment.
It is; however, I suspect HMRC will challenge this if it hasn't been invoked - particularly in a long contract.
For many years, colleagues with long-term contracts with one client would swap around every few months for a week or so and get paid through each others company. This helped both with IR35 and with avoiding the 24-month rule.