Where individual equity partner of a professional services LLP, foms company to receive his profit share can one assume that this relationship is not caught by IR35 as it is not a disguised employment? I assume the situation would be different it were a salaried partner or senior employee who provided his services in this way?
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has he undisguised his employment by his actions
can he just pay the money into a limited company without the agreement of the other partners - one would hope not - might it not effect any capiatl allowance claims as well
many thanks Carnmores & Kanye
Thanks for comments which I think confirms my understanding viz. if the individual had self-employed status prior to incorporation then the profits in the hands of the corporate partner won't be caught by IR35
I take your point re AIA