IR35 affect if you live and work outside of UK (Ireland)

[jamesbrown]

If a UK LTD company is being used that could potentially be investigated for IR35, and it would be for the OP to prove that he is genuinely not UK tax resident so that IR35 cannot be applied. So IMO IR35 does have an impact, just not one where the IR35 taxations rules would apply.
If I was working like this I would still have tax investigation cover but not necessarily IR35 cover like QDOS offer (TLC35).

Sure, a UK company can be subject to investigation by the UK tax authorities, of course. Whether for VAT or corporation tax or any other tax or regulation. Again, that is irrelevant w/r to whether IR35 actually applies to a worker operating through an intermediary. Likewise, somebody working in the UK and using an offshore intermediary can obviously be subject to IR35 in the UK. The residence of the worker's intermediary is not important here.

[jamesbrown]

Also, I come back to the point that the OP said nothing about operating through a UK intermediary, so that is just pure speculation (and not specifically important for IR35 anyway).