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HMRC claims victory in another IR35 dispute to sting Nationwide contractor for nearly £75k in back taxes

JohnG Silver badge

Judge Hyde wrote: "The right to substitution was fettered with Nationwide having the final decision and effectively a right to veto."

It is fairly obvious that any organisation would want to the contractual right to reject specific personnel sent by some services company, if they felt that that the individual concerned lacked the relevant skills, qualifications, experience or other some other requirement. It is no different to a customer being able to reject a product that doesn't meet requirements. Without such clauses, large service companies would routinely substitute experienced and expensive personnel with less experienced cheaper people.

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