The Underscore Archives

Hi All,
I have a query, and wondered if anyone had any experience or info on the
following IR35 query:

A person has been working for a company for 7+ years as a sole trader, on a
retainer basis.
They are the sole provider of services which were not done by anyone else
during those years, and the retainer was fairly informal - x no of hours per
year, charged monthly in equal payments (similar to wages), but without
deductions for tax and NI being made by the company.

Often this retainer formed the majority of this persons income over the
years, though they did other work also here and there for other companies.

Are they or the company, or both, likely to come a cropper under IR35?

Also, would the company who retained them be liable for the tax and ni, or
would the self employed person get stitched for it?
(Self employed person has paid their own tax and NI over the years.)
Should that person also have been an employee and therefore be entitled to
employee benefits and contract terms etc?

Any advice would be fab - on or offlist is fine.
Sam

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