1. I have a limited company A
2. A has a contract with limited company B (there is no agency between A and B). B has a director and four contractors with similar arrangements to myself and B brands itself as a consultancy company.
3. B has a contract with C. The director of B manages the relationship with C, and he assigns the work between himself and my company and the limited companies of the other contractors. If anyone in C asks me to do something that is non-trivial I would mention it to the director of B first and he might assign it to me. B has other clients but I have exclusively worked on the contract for C (which accounts for 90% of his work).
4. I work on the site of C 60% of the time, B 20% of the time and from my own office 20% of the time.
I see a lot of discussions about agencies and clients and how the relationship with the client determines one's IR35 status. Should I consider my relationship as with B as an agency and C as the client or as with B as the client?
