Is IR35 applicable to corporate member of LLP?

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

carnmores |
carnmores's picture

many thanks Carnmores & Kanye

nick farrow |