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)     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