Prime Resource Centre

April 2012

Ian Frost

2 Apr 2012

IR35 Personal Services Companies

The ‘IR35’ rules are designed to prevent the avoidance of tax and national insurance contributions (NICs) through the use of personal service companies and partnerships. The rules do not stop individuals selling their services through either their own personal companies or a partnership. However, they do seek to remove any possible tax advantages from doing so in certain circumstances...