A special tax regime known as 'IR35' targets disguised employment through an intermediary, such as a personal services company or partnership1. The IR35 rules apply:
(1) where an individual ('the worker') personally performs, or is under an obligation personally to perform, services for another person ('the client');
(2) the client is not a public authority;
(3) the services are provided not under a contract directly between the client and the worker but under arrangements involving a third party ('the intermediary'); and
(4) the circumstances are such that:
(a) if the services were provided under a contract directly between the
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