Computer server

A one-man limited company provides services to a large company which is its main client.

Does the lack of a written contract between the parties mean that there is less likelihood of HMRC successfully invoking the IR35 provisions?

I have recently started to act on behalf of a one-man limited company. This provides web-hosting and website services for a large company which is its main client.

I raised the subject of IR35 and personal service companies but the director is adamant that this does not apply to him.

Apparently there are no written contracts between any of the parties and his view is that this means that he cannot be classified as an employee.

Could Taxation readers provide some guidance as to how to approach this matter?

Query 17 371 – Webbed

Reply by Duck

IR35 applies where someone such as Webbed’s client (whom I’ll call Contractor from...