The Plumber Who Explained IR35 Better Than Most Accountants

A little while ago, I needed some work done at home. Having no DIY skills, I looked at the boiler, I looked at the pipework, and I quickly accepted that I had no idea what I was doing. So I put back my toolbox, which is basically for fancy. I called a plumber, which is a smart thing to do. Imagine my plumber could not attend for any reason. Maybe he had a cold. Could his business send another suitably qualified plumber to complete the work instead? Potentially, yes. I was paying for his business to solve a plumbing problem. I was not employing him personally as a member of my household staff. Okay, that helps us understand substitution. Can the business genuinely provide another suitable professional to complete the agreed work? Not merely because there's a substitution clause hidden on page 12 of a contract or anything like that, but it must be genuine and practical.