IR35: General - Question 6
Does the legislation apply to people working for "composite" or "umbrella" companies?
Any intermediary which meets the definition of a Managed Service Company
(“MSC”) must apply the MSC Legislation, as the MSC Legislation
takes precedence over IR35 for MSCs. It is highly likely that a composite
company will meet the definition of an MSC.
All intermediaries who do not meet the definition of an MSC must consider
the IR35 legislation.
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