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Replies to Queries - 2 - It's the end!

10 April 2002
Issue: 3852 / Categories: Forum & Feedback , IR35
We have a one-man information technology subcontractor company whose director is caught by the IR35 regulations. The company ceased trading after 5 April 2001 and has remained dormant ever since with no likelihood of there being a recommencement of trading. The IR35 director has continued as a director and shareholder of the company, albeit unpaid.

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