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Who is caught by these rules?

The IR35 rules aim to catch anyone who, by placing an intermediary between himself and his employer, gains some tax (including National Insurance Contributions) advantage.

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Copyright.  Lewis Brownlee is the group trading name of:
Lewis Brownlee, Chartered Accountants. Registered by the Institute of Chartered Accountants in England and Wales to carry out company audit work. Partners:   S M Alexander ACA  FCCA   I C Barnett Dip PFS   S J Burns MSFA  M W Merritt MA Oxon FCA   W J C Neville BSc ACA 

Lewis Brownlee Financial Services Limited. Authorised and Regulated by the Financial Services Authority. This company is incorporated in England under ref:6597644. Directors:   S M Alexander ACA  FCCA   I C Barnett Dip PFS   S J Burns MSFA   M W Merritt MA Oxon FCA   W J C Neville BSc ACA

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