IR35

Could someone please help with the following; Company A is made up of 4 directors, each with a 25% share holding. A second ltd company is formed, Company B, made up of the same four directors. Company A is a haulage company, Company B is an accountancy practice providing accountancy services to external clients and also undertaking the accounting for company A. No wages are paid to any of the directors of Company B. Company B provides accountancy services and invoices company A for the work undertaken, so a charge is made by Company B to company A via an invoice, revenue is received by the company as opposed to any individual director of company B. It may be relevant to point out that one of the directors of both companies A and B is the person responsible for the work carried out for company A, he has the accounting qualification and the knowledge to carry out the work. As company B are a newly formed company, dividends are not allowable as there are no retained profits. As stated earlier, none of the directors are paid a wage, only one of the directors has an active role in the business but is not paid a wage. Clarification on IR35 issues would be appreciated, I think the arrangement falls outside of the IR35 regs. Possibly, we need to consider some other point linked to multiple directorships and associated companies? Thanks