Having completed a little digging around I'm pretty sure the answer will be that no one has a bloody clue yet but I'll throw it out there for thoughts and options anyway...
I've got 50% of a Ltd company with 2 employees. The company provides a mix of PM, IT and FS consultancy. Both people pull in roughly equivalent revenue into company so it's not a "adding the wife to the shareholders" type thing.
One half mainly focuses on the public sector and is likely to be swept up in the IR35 changes come April.
What I'm struggling to understand is the following...
1) How will the Public Sector 'person' be paid post April 2017. All other things being equal there would be a strong wish to remain under a Ltd company and not move to an umbrella.
2) Implications for corporation tax under the Ltd company
3) Any implications for revenue brought into the company for engagement outside IR35
4) Anything else we need to consider?