egos® - IR35 detailed comment
Most of the following pages were written during the period 1999-2002. Whilst it remains substantially accurate as to the principles, we now (2008) have substantial experience of IR35 in practice. The overall approach was clarified in particular by the case of Dragonfly in September 2008, and our article on that case is probably a good beginning to understanding the operation and impact of IR35.
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This page was last updated on 23rd September 2008.
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