I recently took a client on from another firm, and am about to file second years accounts. I suspect the source of income in the accounts would be viewed as IR35'able.
The director wishes me to prepare the accounts & returns on a normal trading basis, or will go to another accountant.
Would you continue to act for them? The fee is good, work is minimal & he is happy to sign an annual disclosure that I have advised him to take his own advice on IR35 and that he instructs me to prepare the accounts as a standard trading company.