Whether you are new to contracting or are experienced in the field, there are likely to be phrases you come across that are confusing and do not have an obvious meaning, such as: IR35 The IR35 legislation determines whether you are permitted to work as a limited company contractor or not. If you decide when, where and how you work, it is likely you will fall outside the regulation and will be able to operate as a limited company. However, if the client imposes these working conditions on