The IR35 legislation extends 'intermediaries' to include not only companies and partnerships but also individuals. Does this mean that a 'sole trader' will be able to contract directly with a client without having to be treated as an employee.

Nothing in the IR35 legislation will affect the law as it currently applies to individuals who have contracts directly with clients: it only affects cases where there is an intermediary involved in the contract, such as a limited company, partnership or other third party. The normal employment status tests will apply to determine whether or not an individual is an employee of the client.