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IR35 and associates

26 September 2001
Issue: 3826 / Categories:
Company A is a trading company with fifteen employees providing consultancy services and equipment to clients. Company A is owned equally by two individuals, Fred and Joe, who are not associates. Fred only is a director of Company A. Joe (who is not a director of Company A) also has his own wholly owned Company B which has various business interests but also provides his consultancy services to Company B and invoices Company A accordingly.

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