There are three major IR35 factors and nine minor ones.
The major ones are the Right of Substitution, Control, Direction and Supervision and Mutuality of Obligation.
These help determine if a contractor is caught by IR35 or not.
IR35 was introduced in 1999 to catch disguised employees.
The Association of Independent Professionals and the Self Employed (IPSE) was set up in 1999 to fight IR35 but they haven’t succeeded.[caption id="attachment_835" align="alignnone" width="259"] IR35[/caption]