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The big time

24 November 2005
Issue: 4035 / Categories: Forum & Feedback , IR35
My client, Mr A, is a self-employed joiner (profits £30,000 p.a.). Mrs A is a self-employed cake-maker earning £7,000 — £10,000 p.a. (income declining slowly). They share rental income of £6,000 p.a. from jointly-owned property (£3,000 each) and Mrs A has rental income from property in her own name of £5,000 p.a. The above income is anticipated to continue.

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