Readers’ forum: IR35

In determining whether a company falls to be treated as a medium or large company the position regarding groups and joint venture companies is clear.

However we have several companies owned by the same persons. According to HMRC guidance we are required to add the accounting results of these companies to see if the size criteria is breached for off payroll working purposes. Most of these companies are small if looked at independently but they would appear to be medium or large if all the companies are considered together.

We also have several companies where the trades are connected but others where the trades are completely different.

HMRC advice on this matter is that we need to look at all companies in the same ownership irrespective of the company trade.

Can readers give me some assistance on this and comment on whether they agree...