IR35 relates to legislation and rules intended to apply a PAYE and NIC charge on earnings from a company or partnership which is termed an "intermediary." It is intended to prevent the lower rates of tax which would otherwise apply from being available to work which is regarded as "disguised employment".
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Lerman Jacobs Davis Limited, Registered in England No 03029250 Registered office 510 Centennial Park, Centennial Avenue, Elstree, Herts, WD6 5QH