IR35
IR35 applies to individuals who provide personal services through limited companies. Introduced in April 2000, this is a particularly contentious area which is constantly being tested in the courts.
If your personal service company falls within IR35, this could lead to a tax liability when you take monies out of the company. The rules governing how to determine whether one is self-employed or indeed an employee remain complex.
Our tax team has considerable knowledge of reviewing and analysing how your business operates and whether you could be subject to IR35. We assist clients in negotiating with HM Revenue & Customs in this area.
