Potentially, everyone who uses an intermediary like a personal service company, claims they are self-employed, or runs a family or "husband and wife" company could be affected by IR35.
Although the source legislation does state what sort of "engagements" or contracts qualify for IR35, in practice when tested in court there are ambiguities. Click here to see our Court Case summaries.
The main organisations affected by IR35 are listed below; click on them for further explanations:
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