IR35 rules continue to confound and confuse legitimate businesses set up in a limited company structure.  HMRC successfully prosecuted relatively few cases in 2013 and yet this legislation continues to cause anxiety to clients and advisors.  The rules are not clear and with each additional tinkering of either the legislation or interpretation, things become yet unclearer.  What is clear is that the risks facing SME businesses can be mitigated by taking professional advice in the event that HMRC challenge your employment status.  There are also some key important and simple steps that owner managed businesses can take to avoid the obvious IR35 traps.  Invest in a PCG membership and some professional advice.

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