Gary

I would usually expect in any year to have several clients and quite a large part of the work as quoted packages. I believe that puts me outside IR35. If I screw up on a quote or development I bear the cost.

I think IR35 was originally designed to catch executives who where "leaving" their company and then being re employed on rolling contracts as a tax saving device. So in a way we software developers have been screwed by other peoples greed.

Nick Mason