257. Legislation extending to special cases: IR35 intermediaries.

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.  

    (1)     where an individual ('the worker') personally performs, or is under an obligation personally to perform, services for another person ('the client');

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    (2)     the client is not a public authority;

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    (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.  

    (4)     the circumstances are such that:

    1.  

      (a)     if the services were provided under a contract directly between the