CEST? A lamentably shoddy piece of work.
I wrote a series of articles on just why CEST is a lamentably shoddy piece of work.
https://www.linkedin.com/pulse/critique-hmrcs-foia-response-1-david-kirkwood-msc-miet?lipi=urn%3Ali%3Apage%3Ad_flagship3_pulse_read%3BEFOl1yohSrWKtsjHZcs%2B6A%3D%3D
In the next couple of weeks I will be returning to a client I left because of their IR35 blanket assessment. I will still be outside IR35, and earning more than I had been. The client will be paying a new intermediary about 50% more than in 2020 just to get me back.