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Ltd Company client working for chiropractic practice, not employed

Ltd Company client working for chiropractic...

I have a Ltd Company client who is a chirpractor and provides his chiropractic services through his Ltd Company.

The chirpractic business owner operates a building and a shared reception and for the provision of those services my client pays 40% of his patient fee income to the business owner.

In this case, the business owner wants my client to invoice him for the fee income net of 40% charges rather than just collecting his takings abnd then paying the business owner the 40% charges separately.

My concern is that this looks more like an IR35 employee situation this way and might be more susceptable to a challenge.

Amy views?  

  

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21st May 2012 12:41

HMMM

I can see the point concerning IR35 but if the clients are particular to your client who treats them individually I'd not have thought there was a significant risk.  If the clients are clients of the practice and your chap treats the ones who are passed his way the risk is greater.

I'm fairly certain the building owner wants a greater degree of security for a rental geared to profits and has perhaps been stung in the past by tenants not returning all of their income, and hence rental dues.  If that is the case the invoicing method should not have a material affect on the IR35 position.

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