IR35 rules affect those workers who provide a personal service to an end client via a company in which the worker has a material interest.
Eamon Holmes, provided his services to ITV's This Morning Show via his personal service company, Red, White and Green Ltd. HMRC argued that this was in effect an employment and therefore National Insurance Contributions and Income Tax were due.
This legislation was introduced in 2000 to target “disguised employment” situations.
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