IT Contractor: IT Contractors & Contracting, IR35, Computer Contractors & Contracting, Contractor Umbrella Cos,  Accountants, Insurance

Home - Articles - Forums - Jobs - Links - Memories - Reunions - Contractor Search - Polls - Quiz - Services Directory

Contractor Articles: IR35, Advice, News, Jobs, Forum & Money   Umbrella Companies: Which Umbrella Company Umbrella Company Guide MSC to Umbrella Company Conversion   Contractor Features: IT Contract Search Polls FAQs Quizzes Contact Us   Contractor Services: IT Accountants Umbrella Companies IR35 Consultants Financial Advisors Legal Advice Mortgages   Contractors Reunited: Contractor Search, Reunions, Memories & Address Book   My Account: Personal Details, Inbox, Address Book & Jobs Login: Email: Password: Remember Me: Password Reminder Remember Me Ticking this box allows you to skip the login process on return.   Non-members: If you are currently not a member of IT Contractor and would like to access all the features on this site, please click here to join for FREE!   Newsletter: If you are not a member of IT Contractor but would still like to receive the newsletter please click here to send an email to us with your email address.   Bookmark: For Internet Explorer users only.

IR35 case – significant and insignificant factors Author Gerry McLaughlin Date 4/6/2004 Article: Of no significance 1. The timesheets that he filled in were of no significance as it was just a means of recording the time he worked in order to get paid. 2. He was required to carry a security pass (albeit one identifying him as a temporary, rather than permanent, member of staff). 3. He was required to attend safety briefings 4. Likewise the Special Commissioner found it of little significance that (even if after some time had passed by) Mr Hood became a user of ABB’s email system. The fact that he was engaged only temporarily did not diminish the need for communication with him. 5. According to the Commissioner: “I also read no significance into the fact that the intellectual property rights in the designs produced by Mr Hood were retained by ABB. Whatever his status, it would in my view be quite remarkable if ABB, having paid Mr Hood (if only indirectly) to produce such designs, had then left him at liberty to sell them to its competitors”. 6. His work was checked in the same way as that of ABB’s own employees, but I do not regard that as a significant factor since the stringent safety requirements ABB and its own customers imposed rendered careful checking inevitable. Of significance 1. The company’s business was, in effect, the hiring out of Mr Hood to various companies engaged in the oil industry 2. Allocation of work - Mr Hood reported to the technical manager to whose project team he was assigned at any given time. Mr Hood was thus expected to, and did, accept those tasks allocated to him at weekly meetings. 3. Provision of equipment - ABB provided all the necessary equipment including particularly working space at its own premises (where Mr Hood was required to undertake the work) and the computer and software necessary for its performance. The Verdict Read now (next article down) why the Special Commissioner gave his verdict against Mr. Hood.   Umbrella Companies | Personal Service Companies Company Set Up | Foreign Exchange | Contractor Insurance | Contract Search | IT Contract | Contractor Mortgage | Contractor Pensions | IR35 | Umbrella Company IR35 Advice News Jobs Money Forum

Advertisers: Advertise Here Your text here...   Contractor Products: PI Insurance, Health & Safety Policy, Mortgages, PHI Insurance, Critical Illness, Life Cover, Pensions & ISA’s.     Advertise Here!

Advertise - Contact Us - Frequently Asked Questions - Feedback - Tell a Friend

Umbrella Companies -IT Contractor Computer Jobs - IR35, contractor mortgage, and PAYE Umbrella Companies- Umbrella Company