Contracting remotely for a foreign client with no UK presence. I make my own outside-IR35 determination, as the IR35 reform doesn't apply to foreign clients.
Client now decides to open a UK subsidiary, for reasons completely unrelated to workforce/contractors; it's purely a regulatory requirement from their perspective. The new UK sub has no staff and doesn't really do anything other than exist.
Both client and contractor want to keep going as before, with the contractor contracted directly to the foreign client, but now the UK subsidiary exists so the client may be dragged into IR35 determinations which they know nothing about.
At what point do the new IR35 rules apply to this situation? From the instant the UK subsidiary is incorporated?
Do the small company exemption rules apply to the UK subsidiary, or the foreign parent company?
Client now decides to open a UK subsidiary, for reasons completely unrelated to workforce/contractors; it's purely a regulatory requirement from their perspective. The new UK sub has no staff and doesn't really do anything other than exist.
Both client and contractor want to keep going as before, with the contractor contracted directly to the foreign client, but now the UK subsidiary exists so the client may be dragged into IR35 determinations which they know nothing about.
At what point do the new IR35 rules apply to this situation? From the instant the UK subsidiary is incorporated?
Do the small company exemption rules apply to the UK subsidiary, or the foreign parent company?
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