About IR35

IR35 legislation has proven controversial since its inception in April 2000.


Contractors need to review their contract in earnest, ensuring they avoid the traps that could make their contracts fail IR35 tests, and as a result cost them heavily financially.


The financial impact is often, however, just the start of IR35 nightmares, with IR35 problems leading to a great deal of stress-inducing intrusion.  A contractor subject to an IR35 investigation by HMR&C will often find every aspect of their business and private life being put under the microscope. continued...

All about IR35...

What is IR35?

In 1999, as part of that year’s budget, the UK’s Chancellor, Gordon Brown, announced that measures would be introduced to counter ‘tax avoidance’ by the use of so called Personal Service Companies. The Inland Revenue (now HMRC) issued its 35th press release of the year on the subject, and IR35 was born.  continued...

Closing an Insolvent IR35 Company

A typical Limited Company IR35 contractor may be a contract Engineer, IT contractor, Oil and Gas contractor, HGV driver, Freelance Creative professional, Public Sector contractor, Entertainment and Media freelancer or even a GP Locum, there are also many other industries where a contractor may carry out their work.  continued...

Closing a Solvent IR35 Company

Many Contractors coming out of contract or embarking upon retirement have substantial sums of money remaining in the Company bank account. The most common way to close down a Company is to take any retained profit as a dividend and then dissolve the Company.  continued...

Meet the team

Ian Jones

Ian is a specialist advisor to IR35 Limited Company Contractors and Personal Service Companies.


Claire Dwyer

Claire is a Licenced Insolvency Practitioner, Chartered Certified Accountant and advises IR35 Limited Company Contractors on both Insolvent and Solvent Liquidations.




Useful links

Jones Lowndes Dwyer LLP

Corporate insolvency advice

Factoring and Invoice Discounting Ltd

Assistance obtaining finance

HMRC - IR35: find out if it applies

Government guidance