It's IR35 again

I have a client who acts as a freelance lecturer. She works for a number of colleges and other organisations and has the trappings of a business organisation herself - her own equipment own office etc. It is very likely that the Inland Revenue would accept that she is self employed on general principles if the argument ever came up.

For some years she has been running this business in partnership with her husband but is now considering incorporating this business following the changes to National Insurance contributions in the Budget. At the same time she has taken on a number of engagements which would fall within the Social Security (Categorisation of Earners) Regulations SI 1978 No 1689 as being face-to-face lecturing on courses which lead to a professional qualification with more than three days being presented in three consecutive months. She...