[throwawaythrow1]

IR35 is a ridiculous law.

"If it walks like a duck, and quacks like a duck, then we treat it like a duck."

I can walk and quack rather convincingly like a duck, but I'm not a duck and any casual observer would agree.

The metaphor provided puts the emphasis on the behaviour of the individual, whereas the behaviour of the hirer/employer is rarely considered... For example, can the contractor be promoted? Can they be given a disciplinary procedure with Union representation? If the contractor has an accident, does the insurance of the company pay for it or does the insurance of the contractor pay for it? Does the contractor have protections from bullying and discrimination?

[notahacker]

The point of IR35 wasn't to make it easy for employers to relieve themselves of their usual obligations to people they demand exclusive full time work from by saying "sign this anti-Union waiver and you'll get tax breaks (and so will we!)"

And criteria like whether the nominal contractor has any choice of workplace and schedule is absolutely about the behaviour of the hirer/employer.

[counttheforks]

I doubt that, but feel free to upload a youtube video.